An Indian architecture firm that designs projects for clients abroad is a services exporter, so its fee invoices go on a monthly EDF filed with its AD bank. All the month's invoices to foreign clients, whether concept fees, stage payments or retainers, go on one EDF due within 30 days from the end of that month. Architecture has a few quirks of its own, especially around site visits, reimbursable expenses and the location of the building.
Key takeaways
- Architecture fees billed to foreign clients are services exports; field 1.1 is Services.
- Drawings, models and BIM files sent online mean field 1.4 is usually Internet, even if partners visit the site occasionally.
- P1009 (architectural, engineering and other technical services) is the likely purpose code; confirm the SAC code with your CA.
- Stage-based fee invoices each become a Part 2B row in the month they are raised.
- For GST, where the building is located can matter; a project in India for a foreign client may not qualify as an export.
Where architecture fits on the form
For a firm outside an SEZ, the EDF goes to the AD bank where foreign fees arrive. Field 1.1 is Services. Field 1.12, mode of realisation, is usually Others, since clients pay by direct transfer rather than letter of credit.
Field 1.4 asks for the mode of delivery: Air, Land, Sea, Post/Courier, Internet or Others. Most architectural deliverables, from concept decks to construction drawings, travel by email or file-sharing platforms, so Internet is the usual answer. If a partner spends weeks on site abroad supervising construction, that portion of the work is delivered differently; our guide to services delivered on site abroad explains how to handle mixed cases.
Likely codes for architecture work
| Work type | Likely purpose code | SAC code | Comment |
|---|---|---|---|
| Architectural design for a building | P1009 | Architectural services group; confirm 6-digit code | Core design fees |
| Interior architecture and fit-out design | P1009 | Confirm with CA | May fall under a design code instead |
| Urban planning and site planning | P1009 | Confirm with CA | Separate SAC headings may apply |
| Engineering coordination, structural or MEP input | P1009 | Engineering services group; confirm | If your firm bills it separately |
| 3D visualisation and renders only | Confirm with bank | Confirm with CA | Can look more like design than architecture |
The purpose code is the firmer of the two answers here. Use the SAC code finder to shortlist codes for each service line, then settle them once with your CA and apply them consistently.
Fee patterns and the EDF
Stage-based fees
Many international projects bill by stage: concept, schematic design, design development, construction documents and construction administration. Each stage invoice is a separate Part 2B row in the month you raise it, with its own 9-month realisation clock running from its invoice date.
Percentage-of-cost fees
Where fees are a percentage of construction cost, interim invoices are often estimates adjusted later. Declare each invoice at its face value. If a later adjustment reduces an invoice, issue a credit note and tell your bank, rather than quietly rewriting the original row.
Retainers and hourly work
Ongoing advisory or design-review retainers usually bill monthly. Each month's invoice is one row on that month's EDF.
Reimbursable expenses
Flights, hotels and printing costs re-billed to clients are common in architecture. If they appear on your export invoice, they are part of the invoice value in Part 2B. Whether they form part of your export of services for GST is a separate question; see our note on reimbursement of expenses from foreign clients.
A worked example: two projects, one month
Studio Tarangini Architects LLP, an Ahmedabad practice, raised three invoices in December 2026.
| Invoice | Project | Stage | Amount |
|---|---|---|---|
| STA/41 | Private villa, Dubai | Schematic design | AED 46,000 |
| STA/42 | Café fit-out, London | Construction drawings | GBP 5,400 |
| STA/43 | Café fit-out, London | Site visit travel re-billed | GBP 1,150 |
All three rows go on the December EDF, due by 30 January 2027. Field 1.4 is Internet: the drawings went by file transfer, and the one site visit does not change how the main deliverable was supplied. Field 1.17, country of final destination, needs thought because there are two recipient countries; the Part 2B rows carry each client's country, and Tarangini asks its bank how it wants field 1.17 filled for a mixed month.
The Dubai client pays in March 2027. The London client pays the drawings invoice in February but disputes the travel invoice. Tarangini watches the realisation deadline, which for STA/43 falls nine months after its December invoice date, in September 2027, and prepares an extension request if the dispute drags on.
GST: the location of the building matters
Export of services is a zero-rated supply if the Section 2(6) IGST Act conditions are met, including that the place of supply is outside India. For most consulting and IT work, the client's location drives the place of supply. Architecture is different, because services connected with a specific property can have their place of supply tied to where that property is.
For a villa in Dubai or a café in London, that usually supports export treatment. But a foreign client commissioning a building in India is a different case, and the work may not qualify as an export for GST even though the client and payment are foreign. Our guide to place of supply for export of services covers the rules; ask your CA before you issue LUT invoices for Indian sites.
Whatever the GST answer, the EDF stays a FEMA declaration and does not change your tax position. This is general information, not legal or tax advice.
Frequently asked questions
Should an architecture firm tick Internet or Others for mode of delivery?
If drawings, models and reports are sent electronically, Internet is usually correct. If most of the service is performed physically abroad, for example long periods of on-site supervision, discuss with your bank whether Others better describes that month's work.
What purpose code do architects use for foreign fees?
P1009 covers architectural, engineering and other technical services and is the natural fit for most architectural fees. Confirm with your bank when the payment arrives, and make sure the FIRA carries the code that matches your invoice.
Do I declare a stage invoice before the client approves the stage?
Declare invoices in the month they are raised. If you only invoice after approval, the invoice and its EDF row follow that timing. If an invoice is later reduced or cancelled, handle it through a credit note and inform your bank.
Is designing a building in India for a foreign client an export?
For FEMA purposes the client is outside India, so the fee generally goes on your EDF if you are covered. For GST, the place of supply for property-related services may be in India, which would rule out export treatment. Get your CA's view before deciding how to invoice.
Can one EDF cover clients in several countries?
Yes. One EDF covers all service exports of the month to one or more recipients, with each invoice as its own row in Part 2B showing that client's country.
Bottom line
For architecture firms, the EDF is straightforward once stage invoices, reimbursements and delivery mode are handled consistently. Watch the location of each project for GST, and prepare your monthly declaration with our free EDF form generator.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.