BE-12
file the report
in 2028

The BE-12 report is a statistical disclosure required by certain companies and individuals in the United States to analyze the impact of direct investments on various aspects of the economy. Through this report, the U.S. government evaluates the scale and influence of foreign business on the country.

Who needs to file the BE-12 report

• Companies registered in the U.S. in which a foreign individual or legal entity owns or controls 10% or more of the equity as of the end of 2027, regardless of the company’s activity. The next report needs to be filed in 2028, so the rules may change.
• Companies or individuals who own real estate in the U.S. primarily for commercial rental purposes.

BE-12 reporting deadlines

The BE-12 report must be filed by June 30th of the reporting year using the eFile resource.

BE-12 report format

The BE-12 report has several versions (BE-12, BE-12A, BE-12B, BE-12C). The specific version to be filed depends on company characteristics such as participant structure and turnover. For example, if your U.S. company does not have an affiliated company owning more than 50% of the equity, and your asset or income range is between $60 million and $300 million, you need to complete the BE-12B report.

Are there penalties for incorrect or late filing?

U.S. legislation provides for penalties for failure to file the BE-12 report, ranging from $2,500 to $25,000. In the case of willful failure to submit the report, the penalty may be increased by $10,000.

Filling out the BE-12 form

Of course, you can fill out the BE-12 form yourself using the eFile service. However, if you haven’t done it before, it can be a complex process that requires the involvement of a financial expert.

Form BE-12 for U.S. companies

We are ready to assist you with completing and filing the BE-12 report. Our service includes professional report preparation and the necessary document preparation. We will ensure accuracy and timely submission of the documentation, helping you avoid penalties and giving you peace of mind for your business.

Send a request through the form below or a message on Telegram/Viber, Whatsapp for consultations. Our working hours are 9:00-19:00 from Monday to Friday.