How should transactions with international organizations be reported on the BE-25?

International organizations (such as the United Nations, the World Bank, and the International Monetary Fund) are, according to balance of payments conventions, considered foreign entities, even if they are headquartered in the United States. Transactions with these organizations should be reported on the BE-25.


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We purchased services from a German company, but we sent the payments to a Swiss bank. How should we report this transaction on the BE-25?

Since your transaction was with a German entity, you should report this as a transaction with Germany. Where the money actually goes is irrelevant, even if you were to send your payments to a bank in the U.S. as a matter of convenience.


View and print all FAQs related to the BE-25 survey (PDF)