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Export Declaration Form (EDF) for services: the 2026 guide for freelancers

From 1 October 2026, every Indian exporter of services, freelancers included, declares each month's export invoices to their bank in an Export Declaration Form (EDF). File it within 30 days after the month ends. Here is what it is, who files, when, where, and how.

Last updated 05 Oct 2026 · Not legal or tax advice

Make your EDF now with the free generator: enter the month's invoices and print the form in the RBI layout.

What is the Export Declaration Form?

The Export Declaration Form (EDF) is a declaration of the full export value of what you exported, filed with a "specified authority", which for most freelancers is their bank. It comes from the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, RBI notification FEMA 23(R)/2026-RB, Reg. 3(2), in force from 1 October 2026.

One form covers goods and services. Under the earlier rules, software exporters filed SOFTEX forms and other service exporters filed nothing. SOFTEX has now been abolished and folded into the EDF, so every service exporter files the same form.

Who must file an EDF?

Every exporter of services. The regulations have no minimum amount and no exemption for individuals or small exporters. If you invoiced a client outside India for services you delivered from India, you file. That includes software developers, designers, writers, consultants, video editors and anyone paid by foreign clients.

"Software" is defined broadly: any computer programme, database, drawing, design, audio or video signals, or other information delivered other than on a physical medium. Most digital work counts.

The exporter files. Payment providers and platforms such as Wise, Skydo, Payoneer, PayPal, Deel or Upwork don't file the EDF for you.

When is the EDF due?

Within 30 days from the end of the month in which you raised the invoice (Regulation 3(2)). One EDF can cover all of a month's invoices, even for several clients.

Invoices dated in EDF due by
October 2026 30 Nov 2026
November 2026 30 Dec 2026
December 2026 30 Jan 2027
January 2027 02 Mar 2027
February 2027 30 Mar 2027
March 2027 30 Apr 2027

Exporters of services other than software may also file on or before the day the payment arrives. Some banks (Standard Chartered, HSBC and Bank of America, per their published policies) ask for the EDF on or before the money arrives. Use the due date calculator for any invoice date.

Where do you file it?

With the "specified authority". For services exported from India that is an Authorised Dealer (AD Category-I) bank. Software exporters may also file with STPI. It usually goes to the bank where your export money lands. Payments banks are not AD Category-I banks and can't take an EDF.

RBI has not prescribed a channel. Each bank publishes its own policy. Most take the EDF at the branch or through your relationship manager; some business customers can use a trade portal. See which banks take the EDF and how.

What goes in the form?

The form has five parts. As a service exporter you fill three:

  • Part 1, general information: type of export (Service), your PAN, IEC and GSTIN, name and address, your bank's AD code and branch, the client (or "As per Part 2B" for several), and any third party who pays you.
  • Part 2B, export value of services: one row per invoice: client name and address, country, invoice number, date, currency and amount, net realisable value, contract reference, description and SAC code.
  • Part 4, declaration: you declare the details are true and undertake to bring in the full value by a date within the RBI period. Sign and date it.

Parts 2A (goods) and 3 don't apply to services; Part 5 is for the bank. See every field explained.

How to file the EDF, step by step

  1. Issue export invoices. Invoice your foreign client in foreign currency. Show the 6-digit SAC code, the client's name, address and country, and, if you are GST-registered, the LUT endorsement.
  2. Note the bank where the money lands. Your EDF usually goes to that bank. It must be an Authorised Dealer (AD Category-I) bank; payments banks can't take an EDF.
  3. After the month ends, list that month's invoices. Every export invoice dated in the month, for that bank, becomes a row in Part 2B: client, country, invoice number, date, currency, amount, description and SAC code.
  4. Fill Part 1. Your PAN, IEC (if you have one), GSTIN (if registered), name and address, the bank's AD code and branch address, the type of export (Service) and, if a platform pays you, the third-party payer and its relationship to you.
  5. Sign the declaration (Part 4). You declare the particulars are true and undertake to realise the money within the RBI period. Sign and date it.
  6. Submit it to your bank within 30 days after the month ends. Use the channel your bank asks for, with the documents it wants. Record the date and any reference number the bank gives you.
  7. Track payment for 9 months. Match each payment's FIRA or bank advice to its invoice. If money will be late or short, ask your bank for an extension or a reduction before the deadline.

Which documents does the bank want?

Each bank decides (Regulation 19). Commonly asked for:

  • the signed EDF and a covering letter;
  • copies of the invoices, showing the 6-digit SAC code;
  • the contract, statement of work or purchase order;
  • the FIRA, e-FIRC or bank advice for payments already received.

Some banks also ask for an IEC. It isn't legally required for services, but it is free and uses your PAN as the code, so getting one before your first EDF is the safe choice.

How long do you have to get paid?

The full export value must be realised and repatriated within 9 months of the invoice date, or 12 months if you invoice in rupees (Regulation 5(1), as amended by FEMA 23(R)/2026-RB, Reg. 5(1) as amended by FEMA 23(R)/(1)/2026-RB). Articles that say 15 months predate that amendment.

If a payment will be late, ask your bank for an extension before the deadline. If you received less than invoiced (bank charges, platform fees), ask your bank to accept the reduction. For invoices up to ₹10 lakh the bank can do this, and close the export entry, on your own declaration, per invoice or in bulk once a quarter.

Paid through Upwork, Deel, Wise, PayPal or Payoneer?

You still file the EDF. File it with the bank where the rupees land unless your bank says otherwise, keep the provider's FIRA or advice, and name the platform as the third-party payer when it pays you instead of your client. Platform-by-platform guide.

What if you file late or don't get paid?

Your bank may not penalise you for a regulatory delay (Regulation 19(3)). FEMA penalties are imposed only through adjudication. If an invoice stays unpaid for more than a year after its deadline, your future exports must be against full advance payment or a letter of credit until it is settled or written off (Regulation 13).

Frequently asked questions

What is the Export Declaration Form (EDF) for services?

The EDF is a declaration of the full export value of your services, filed with your bank. It comes from the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (RBI notification FEMA 23(R)/2026-RB), in force from 1 October 2026. One form covers goods and services. For software it replaces the old SOFTEX form; for other services it is new.

Do freelancers have to file an EDF?

Yes. The 2026 regulations have no minimum amount and no exemption for individuals or small exporters. If you raised an invoice to a foreign client for services in a month, you file an EDF for that month.

When is the EDF due?

Within 30 days from the end of the month in which you raised the invoice (Regulation 3(2)). Invoices dated October 2026 are due by 30 November 2026; November invoices by 30 December 2026; December invoices by 30 January 2027.

Where do I file the EDF?

With the 'specified authority'. For services exported from India that is an Authorised Dealer (AD Category-I) bank; software exporters may also use STPI. In practice it usually goes to the bank where the export money lands. RBI has not prescribed a channel: most banks take it at the branch or through your relationship manager, and some business customers can use a trade portal. Ask your bank how it wants it.

Can one EDF cover all my invoices for the month?

Yes. Regulation 3(2)(a) lets an exporter who served one or more clients in a month file one EDF for all of that month's exports. List each invoice as a row in Part 2B of the form.

I'm paid through Wise, Payoneer, PayPal, Deel or Upwork. Do I still file?

Yes. Payment providers and platforms don't file the EDF for you. Unless your bank or provider says otherwise, file it with the bank where the rupees land, and keep the provider's FIRA or payment advice. Put the platform in the third-party payer fields when it, not your client, pays you. Which bank should receive the EDF for payment-aggregator receipts is not settled, so confirm with your bank.

How long do I have to receive the payment?

The full export value must be realised and repatriated within 9 months of the invoice date, or 12 months if you invoice in rupees (Regulation 5(1), as amended on 22 September 2026). Older articles quoting 15 months are out of date. Your bank can extend the period on request.

Which exchange rate do I use, if I only know the rate when the money arrives?

Invoice in the currency your client pays in; the invoice doesn't need an exchange rate. For the EDF's INR total, and for GST if you are registered, use the rate for the invoice date (for example the FBIL/RBI reference rate published each working day), not the rate you get when the money arrives (CGST Rule 34(2); the EDF regulations don't prescribe a rate). By the time the EDF is due, that rate is known.

What about fees taken by Wise, Deel, Upwork, PayPal or my bank?

Invoice and declare the full amount you billed. If a platform, transfer service or bank deducts a fee, less arrives than invoiced. Record the difference and the reason. If the fee is known when you prepare the EDF, show the amount after it as the 'net realisable value'. For invoices up to ₹10 lakh your bank can accept the lower amount on your own declaration (Regulation 6); above that it needs the bank's approval. If you are GST-registered, a fee charged by a platform outside India may attract GST under reverse charge, so ask your CA.

What documents does the bank need with the EDF?

Each bank sets its own list (Regulation 19). Commonly asked for: the signed EDF, copies of the invoices with the SAC code, the contract, SOW or purchase order, the FIRA or bank advice for payments already received, and a covering letter.

Do I need an IEC (Import Export Code) for the EDF?

The law doesn't require an IEC for exporting services, but the form has an IEC field and several banks ask for one. An IEC is free and uses your PAN as the code, so getting one before your first EDF is the safe choice.

What about invoices dated before 1 October 2026?

The earlier rules apply to them. Most sources say no EDF is needed for an invoice dated before 1 October 2026, even if it is paid later. If your bank asks for one anyway, follow its instruction.

What is the ₹10 lakh rule?

For invoices of up to ₹10 lakh, your bank may close the export entry, or accept a lower amount, on your own declaration instead of payment evidence. You can make that declaration per invoice or in bulk once a quarter. It does not remove the need to file the EDF.

What happens if I file late or the money never arrives?

Your bank may not penalise you for a regulatory delay (Regulation 19(3)). Penalties under section 13 of FEMA are imposed only through adjudication. If an export stays unpaid for more than a year after its deadline, your future exports must be against full advance payment or a letter of credit (Regulation 13) until it is settled or written off.

Is the EDF the same as SOFTEX?

SOFTEX was abolished from 1 October 2026 and folded into the EDF. Software exporters now file the EDF like every other service exporter.

Can I file a NIL GST return in a month with export invoices?

No. If you are GST-registered, an export invoice is a zero-rated supply, and a month or quarter with any outward supply is not NIL. Report exports in GSTR-1 (Table 6A) and GSTR-3B (Table 3.1(b)). A NIL return is only for periods with no supplies, no reverse-charge liability and no input tax credit.

Sources

This guide summarises the regulations in plain language. It is not legal, tax or foreign-exchange advice. Your bank's policy decides the format, channel and documents. Check with your bank or a chartered accountant before you file.