BE-120 V2 Version 2 Supplement

Supplemental Questionnaire on Sales of Services Based on Mode of Supply
1

Did you report any of the following services on

Schedule A (check all that apply)?

Mark “X” Transaction
if yes
Code

XXXX

1
1

2

Transaction Type

9

Accounting, auditing, and bookkeeping services

10

Advertising services

12.3

Other computer services

13

Construction services

15

Education services

16.1

Architectural services

16.2

Engineering services

16.3

Surveying, cartography, certification, and technical inspection services

20

Legal services

■ Yes – Continue to Question 2.
2 ■ No – You have completed this section of the survey. Continue to section x on page xx.
1

For the largest transactor country reported on

Schedule A (based on total sales) for each applicable service type as indicated above,
please estimate a percentage breakdown on how those services were supplied in the table below. See the following page for more
information on the modes of supply listed.

Transaction
Code

9

Transaction
Type

Accounting, auditing,
and bookkeeping
services

10

Advertising services

12.3

Other computer
services

13
15

Mode 3. Supplied
to a foreign
customer by a
U.S. employee
temporarily
working abroad

Total

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

___ ___ ___ . ___ %

___ ___ ___ . ___ %

___ ___ ___ . ___ %

100%

Education services
Architectural services

16.2

Engineering services

20

Mode 2. Supplied
to a foreign
customer
temporarily
located in the U.S.

Construction services

16.1

16.3

Country

Mode 1. Supplied
from the United
States to a foreign
customer digitally,
i.e. through
internet/phone/
email

Surveying, cartography,
certification, and
technical inspection
services
Legal services

Supplemental Questionnaire on Sales of Services Based on Mode of Supply – Continued
Understanding Cross-border Modes of Supply
Services are typically delivered across the U.S. border in one of three ways:
• Supplied from the United States to a foreign customer digitally (Mode 1), where both the supplier and the consumer remain in their respective
territories (which would correspond to the traditional notion of trade). Services by the supplier are typically delivered digitally through the internet,
email, or telephone. For example, a law enterprise may deliver legal advice by phone to a consumer, or a physician may provide a medical diagnosis
to a patient via video conferencing.
Mode 1. Services delivered from the United States to a customer overseas

Country X

United States
Service supply

The service crosses the border, but
the provider and purchaser do not.

Client in Country X

United States
service supplier

EXAMPLE: An architecture firm in the United States provides plans and advice to clients in a foreign country through
internet/phone/mail.

• Supplied to a foreign customer temporarily located in the United States (Mode 2), where the consumer consumes the service outside his or
her home territory. For example, a foreign client may travel to the United States for professional services such as legal representation or consulting.
Travel to receive medical treatment or follow language courses are also covered. Services such as construction, maintenance or installation, where
only the property of the consumer is transported to the United States, are also covered.
Mode 2. Services delivered to an overseas customer, temporarily in the United States

Country X

United States
Service
supply

The purchaser travels to the United
States to consume the service.

Client in Country X

United States
service supplier

EXAMPLE: A non-resident travels to the United States to receive legal advice from a U.S. company.
• Supplied to a foreign customer by a U.S. employee temporarily working abroad (Mode 3), where an individual (either the service supplier
himself, if he or she is a self-employed person, or his or her employee) is present abroad in order to supply a service. For example, a software
designer who travels abroad to oversee a six-month-long software development project, or when an engineering firm performs its services on-site
overseas, are covered. NOTE: Services performed by a U.S. Reporter’s foreign affiliate, or through a member of the U.S. Reporter’s foreign parent
group (i.e. when the U.S. Reporter has a commercial presence abroad) are NOT covered, and are not reportable on this survey.
Mode 3. Services delivered by a U.S. employee working overseas

Country X

United States
Service
supply

Client in Country X

Employee travels to the client's
country to provide the service

EXAMPLE: An employee of a U.S. IT firm is sent to Country X to deliver IT services.

United States
service supplier