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Foreign Suppliers

Directive Statement

This directive establishes the proper methods of initiating a payment to any international supplier.

Reason for Directive

All requests to add an international supplier must be reviewed by Payroll Services for any applicable tax withholding prior to being activated for payment in the supplier system.

Who Must Comply?

All departments processing a payment to an international (non-U.S.) supplier.


  1. Any services performed entirely outside of the U.S. are not subject to tax withholding.
  2. If any services are performed within the U.S., payment to the foreign supplier is subject to 30% withholding tax and additional documentation is required.
  3. Suppliers must provide a completed Form W-8BEN-E (for a business) or a Form W-8BEN (for an individual.)
  4. If payment is processed by bank wire, the UF Bank Wire form must also be completed. For a domestic (U.S.) bank, an ACH form needs to be completed along with a voided check or bank statement.
  5. Payroll Services requests information from the requesting department about the service(s) the supplier is providing. This information helps determine how the payment should be coded and taxed, when required. The questions below should be completed by the requesting department for each foreign supplier request.  To ensure that the requesting department is kept informed,  foreign suppliers should work directly with their UF department contact to provide any necessary information or requested forms.
    1. What is the name of the supplier? [This name should be the same as the payee.]
    2. Please have the supplier provide a valid email address so year-end tax forms, if any, can be sent.
    3. Is the foreign supplier a U.S. Citizen living abroad? If no, skip to #4. If yes, the supplier must complete a Form W-9 instead of Form W-8BEN. A copy of the citizen’s U.S. passport page should also be provided.
    4. For individuals only: Was the recipient previously employed by UF? If yes, what was the approximate termination date?
    5. What service is the supplier providing to the University, or what is being purchased? [Please provide or attach description/details]
    6. What are the dates of service or time of the purchase?
    7. What is the payment amount for the product/service? Will there be more than one payment?
    8. If for service(s), where will the service be performed?
    9. If for merchandise, will it be shipped directly from outside the U.S. to the University of Florida?
    10. Will this individual or anyone from this company travel to the U.S. at any time to provide the service(s)?
      • If yes, list the dates of travel (additional paperwork will be required)
    11. Is the purchase for software?
      • If yes, will the software be used only in your department/area?
      • If yes, will the software be altered in any way or sold to the general public?
  6. Required forms and answers to these questions should be sent to payroll-services@ufl.edu for review and approval.
  7. Payroll Services will request an assigned supplier number from Supplier Relations and will forward it to the department for further processing.


UF Bank Wire Form


IRS – About Form W-8BEN

IRS Form W-8BEN (for an individual)

IRS – About Form W-8BEN-E

IRS Form W-8BEN-E (for a business)


Payroll Services: (352) 392-1231 or payroll-services@ufl.edu

Disbursements: (352)392-1241

Banking & Merchant Services: (352) 392-9057

Last Reviewed

Last reviewed on 03/20/2024