- From 1 Oct 2026, service and software exporters file one EDF a month covering all of that month's invoices.
- File it within 30 days from the end of the invoice month, not 30 days from the invoice date.
- It goes to your AD bank. Software exporters can also go through STPI, and SEZ units file with the SEZ Development Commissioner.
- Payment must arrive within 9 months of the invoice date (12 months for INR invoices).
- On 7 Oct 2026, RBI said individuals aren't covered for transactions of a personal nature. FAQs are still to come.
What Is an EDF Form (Export Declaration Form)?
An Export Declaration Form is the record that says "this export happened, and payment for it is due". You give it to your authorised dealer (AD) bank, and the bank enters it in EDPMS, the Export Data Processing and Monitoring System. When your client's payment lands, the bank matches it against that entry and closes it.
Goods exporters have used EDFs for years. What's new is that from 1 October 2026, services and software are in the same system. For a services business, the form lists each invoice for the month with its SAC code, currency and value, along with your PAN and bank details.
The rules come from the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, RBI notification FEMA 23(R)/2026-RB dated 13 January 2026, as amended up to 22 September 2026.
Who Needs to File an EDF?
If your business earns from foreign clients for services or software, assume the EDF applies to you until your bank says otherwise. That includes:
- Service businesses such as agencies, consultancies, IT services firms and design studios, filing with their AD bank.
- Software exporters, including SaaS companies, filing with their AD bank or STPI.
- SEZ units, filing with the SEZ Development Commissioner.
"Software" is wider than it sounds. Commentary on the rules notes that it can include databases, drawings, designs and audio or video files, so a designer or video editor may count as a software exporter. That matters because software has stricter timing (see the deadline section).
Freelancers and individuals: you may be exempt. See RBI's 7 October clarification below, and confirm with your AD bank.
New EDF Rules From October 2026: What Changed
The 2026 Regulations were notified in January and came into force on 1 October 2026. For services and software exporters, the practical changes are these:
| Area | From 1 Oct 2026 |
|---|---|
| Who files | Service and software exporters now file an EDF, not only goods exporters. |
| How often | One EDF a month can cover all exports to all clients in that month. |
| Deadline | Within 30 days from the end of the month in which the invoice was raised. |
| Software | Software exports move from SOFTEX to the EDF. The AD bank can certify them; STPI is optional. |
| Payment window | 9 months from the invoice date, or 12 months for INR invoices. The 22 Sep 2026 amendment cut these from the 15 and 18 months in the January text. |
| Small invoices | For invoices up to ₹10 lakh, the bank can close the entry on your own declaration. |
| Overdue payments | If an invoice stays unpaid more than a year past its due date, future exports may need full advance payment or a letter of credit. |
Watch out for old numbers. Guides written before 22 September 2026 often quote 15 and 18 months. RBI's amended text says nine months.
What Did RBI Clarify on 7 October 2026?
A week after the rules went live, there was a lot of worry among freelancers, consultants and creators who are paid from abroad. On 7 October 2026, RBI clarified that individuals are not covered for transactions of a personal nature, whatever the amount. It also said it would issue FAQs to set out the exact scope.
The clarification also made clear that exporters don't log in to RBI's systems or EDPMS themselves. Banks do the reporting; you give your bank the EDF.
What it leaves open is the grey area: an individual who invoices foreign clients regularly, as a business. Until the FAQs are out, treat that as unresolved and ask your bank how it is handling it.
Need to file this month?Upload your invoices and download one EDF for the whole month.
Create EDF →How to File an EDF Form: Step-by-Step Guide
- Collect the month's invoices. Every export invoice raised in the month, as PDF, JPG or PNG.
- Gather your details. Business PAN, AD bank branch and AD code, a SAC code for each service, and the exchange rate for INR. GSTIN, IEC and contract number are optional.
- Prepare the form. Fill in the general section once and add one row per invoice (see field by field). A generator can read the invoices and build the form for you.
- Check it. Make sure each row's value and currency match the invoice, and each SAC code fits the service.
- Sign and submit. Send the EDF to your AD bank (or STPI or the SEZ Development Commissioner) within the deadline.
- Confirm it's logged. Your bank should enter it in EDPMS within 5 working days.
- Close the loop. When payment arrives, the entry is matched and closed. Then get your eBRC on DGFT if you need it.
EDF Filing Deadline: 30 Days From Invoice Month End
The clock starts at the end of the month in which you raised the invoice, not on the invoice date. A sample timeline:
| Invoices raised in | Month ends | File by (30 days later) |
|---|---|---|
| October 2026 (sample) | 31 Oct 2026 | 30 Nov 2026 |
| November 2026 (sample) | 30 Nov 2026 | 30 Dec 2026 |
- Non-software services have a second option: file on or before the date you receive payment.
- Software stays on the 30-day clock, with no payment-date option.
- Running late? Your AD bank can extend the deadline if it accepts your reason. Ask before the date passes.
Two other clocks run after you file. The bank has 5 working days to log the EDF in EDPMS. Your client has 9 months from the invoice date to pay (12 months for INR invoices).
How to Fill the EDF Form, Field by Field
The format follows the EDF sample in RBI's notification. Banks may use their own version, so field labels can differ slightly. For a services EDF:
Part 1: General information
| Field | What to enter |
|---|---|
| Type of export | Tick "Service". |
| PAN | Your business PAN. Mandatory. |
| GSTIN / IEC | On the form, but not mandatory for a services EDF. |
| AD code and AD name | The bank where the payment finally settles. |
| Mode of delivery | "Internet" works for most service exports. |
| Shipping bill, LEO date, port | Leave blank. These are for goods. |
Part 2B: Export value of services (one row per invoice)
| Field | What to enter |
|---|---|
| Invoice number, currency, value | Exactly as on the invoice. |
| SAC code | Mandatory. The code for the service on that invoice. |
| Description of services | A short description that matches the SAC code. |
| Contract number and date | Optional. |
| Net realisable value | What you expect to receive after deductions. This can be lower than the invoice total. |
Sections 4 and 5
- Section 4: your declaration and signature.
- Section 5: filled in by the AD bank, or by STPI for software.
SAC Codes and Purpose Codes for Your EDF
SAC codes (Services Accounting Codes) classify the service on each invoice row. They're the services version of HSN codes. Codes service exporters often use:
| SAC | Service |
|---|---|
| 998313 | IT consulting and support services |
| 998314 | IT design and development services |
| 998315 | Hosting and IT infrastructure provisioning |
| 998361 | Advertising services |
| 998371 | Market research and public opinion polling |
| 998399 | Other professional, technical and business services |
Purpose codes sit on the incoming payment, not on the EDF. When foreign money arrives, your bank tags it with an RBI purpose code describing what it's for. The SAC code on your EDF should tell the same story as the purpose code on the payment. If one says "software development" and the other says "advertising", expect a question from your bank.
Confirm your SAC codes with your CA, and ask your bank which purpose code it is using for your receipts.
RBI EDF Form Format: Download the Template and Sample
The official format is the Export Declaration Form (EDF) annex to RBI's notification FEMA 23(R)/2026-RB. You can download it from the notification page on rbi.org.in. It is one form for goods and services, which is why so many fields are goods-only and can be left blank.
Before you use RBI's template, ask your AD bank which version it wants. Some banks have their own layout or an online form.
If you'd rather not fill it in by hand, a generator can produce a completed EDF from your invoices. You review it, download it and submit it. You can see a sample of what a finished monthly EDF looks like on our home page.
How to Submit Your EDF to Your AD Bank
There's no single portal for exporters. You give the EDF to your bank, and the bank reports it. Depending on your bank, that might be at the branch, by email or through its online banking portal.
Ask your bank these four questions once, and you're set for every month after:
- Which EDF template do you accept?
- Can I submit by email or portal, or only at the branch?
- Which supporting documents do you need with it?
- How will you confirm it's been received and logged in EDPMS?
File with the bank where the payment finally settles, which isn't always the bank you deal with most. Software exporters can also file through STPI, which forwards the authenticated EDF to the bank.
SOFTEX to EDF: What Changes for Software Exporters
For software exporters, this is the biggest change in years.
- The cutover follows the export date. Software exports up to 30 September 2026 stay under SOFTEX, even if you file in October. Exports from 1 October 2026 go on the EDF.
- Per transaction becomes per month. SOFTEX was filed for each transaction. The EDF is one consolidated form a month.
- STPI is optional. The AD bank can now certify software exports. You can still file through STPI if you prefer.
- No payment-date option. Unlike other services, software has to be filed within 30 days of month end.
EDF vs SOFTEX vs SDF vs FIRA vs eBRC
| Document | What it is | Status from 1 Oct 2026 |
|---|---|---|
| EDF | Declares an export and its value, creating the EDPMS entry | Required monthly for services and software |
| SOFTEX | The old per-transaction declaration for software exports | Only for software exports up to 30 Sep 2026 |
| SDF | Statutory Declaration Form, used for goods at EDI ports | Folded into the EDF |
| FIRA | Proof that a foreign payment was received | Still issued; does not replace the EDF |
| eBRC | Certifies that export proceeds were realised; you get it on the DGFT portal | Still used, for example for export incentive claims |
In order: the EDF declares the export, the FIRA proves money came in, and the eBRC certifies that the export was paid for.
Why Is EDF Required Under FEMA?
Under FEMA, India tracks whether export earnings actually come home. RBI needs to know that every export was declared and that the foreign exchange for it was received and brought into India within the allowed time.
The EDF opens that record and the payment closes it. Without an EDF, a bank can't tell an export payment from any other inward remittance. RBI has said the 2026 Regulations are meant to simplify trade rules and give banks more flexibility. For exporters, the cost of that is a monthly form.
What Happens If You Don't File Your EDF?
| Situation | What happens |
|---|---|
| No EDF filed | The payment shows as unmatched and may be held. Your bank is required to follow up with you until the entry is closed. |
| EDF filed late | Ask your bank for more time and give the reason. It can extend the deadline if it accepts the reason. |
| Client paid late | Ask your bank to extend the payment window. |
| Unpaid a year past the due date | Future exports may need full advance payment or a letter of credit. |
| Invoice up to ₹10 lakh | The bank can close the entry on your own declaration. |
| Bank charges | Banks can't penalise you for regulatory delays, but they can charge reasonable fees. |
Common EDF Mistakes and How to Fix Them
| Mistake | Fix |
|---|---|
| Counting 30 days from the invoice date | Count from the end of the invoice month. |
| Filing one EDF per invoice | File one EDF a month with one row per invoice. |
| Missing or mismatched SAC codes | Give every row a SAC code that fits its description and the payment's purpose code. |
| Filing with the wrong bank | File with the AD bank where the payment finally settles. |
| Treating a FIRA as the EDF | A FIRA is proof of payment. You still need the EDF. |
| Assuming payment means you're done | Getting paid doesn't replace filing. File the EDF so the payment can be matched. |
| Calling software work "services" | Designs, drawings and audio or video files may count as software, which has no payment-date option. |
| Values that don't match the invoice | Copy currency and amount exactly. Put any expected deductions in net realisable value. |
| Quoting the old 15-month window | Plan around 9 months (12 for INR invoices). |
Generate Your EDF Free With Skydo
The free EDF generator from Skydo, an RBI licensed cross-border payments platform, takes care of the tedious part:
- Upload invoices as PDF, JPG or PNG.
- Check the details it reads from each invoice.
- Add your bank and SAC codes.
- Download the EDF: one form for the whole month.
- Submit it to your bank. This step is yours.
It prepares the form only. It doesn't submit it to your bank or issue an eBRC.
Turn this month's invoices into one EDF.Free. You review it, download it and file it.
Generate EDF free →FAQs on the EDF Form
Do freelancers need to file an EDF?
On 7 October 2026, RBI clarified that individuals are not covered by the EDF requirement for transactions of a personal nature, and said FAQs would follow. If you invoice foreign clients as a business, ask your AD bank whether you need to file.
Can one EDF cover several clients?
Yes. One EDF can report all your service and software exports for the month, across all your foreign clients.
Is the deadline 30 days from the invoice date?
No. It is 30 days from the end of the month in which the invoice was raised. Exporters of non-software services can also file on or before the date they receive payment.
Does a FIRA replace the EDF?
No. A FIRA shows that money came in. The EDF declares the export the money is for. You need both.
Can I get more time to file?
Yes. Your AD bank can extend the filing deadline if it is satisfied the delay is justified. Ask early and give the reason.
Who builds the EDF tool linked on this site?
The EDF generator is powered by Skydo, an RBI licensed cross-border payments platform. It prepares the form; it does not submit it to your bank or issue an eBRC.
Disclaimer: This guide is general information for Indian service and software exporters, not legal, tax or financial advice. It is based on the FEMA (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB, as amended up to 22 September 2026) and public reporting of RBI's 7 October 2026 clarification. RBI's FAQs had not been published when this was written, and practice varies between banks. Confirm current filing rules with your AD bank. Sample dates and figures are illustrative only.