A PR agency in India that invoices foreign brands for media relations, communications strategy or reputation work is exporting services and files a monthly EDF with its AD bank from 1 October 2026. Purpose code P1006, which covers business and management consultancy and public relations, is the natural starting point for PR receipts, and every invoice raised in a month becomes one row on that month's EDF. Where PR agencies need extra care is launch events and media buying in India, which can change the GST picture even when the EDF is straightforward.
Key takeaways
- PR agencies set up as companies, LLPs, firms or proprietorships should file one EDF a month for their export invoices.
- P1006 is the usual purpose code for PR services; confirm with your bank.
- SAC depends on the service mix; agree it with your CA.
- Retainers billed in advance still go on the EDF for the month the invoice is dated.
- Events held in India and media bought on a client's behalf may not be zero-rated exports; check before invoicing.
The typical PR engagement with a foreign client
Foreign clients usually hire Indian PR agencies for one of three reasons: entering the Indian market, managing their reputation in India, or running communications work for global markets from an Indian team. Billing follows a familiar pattern.
| Fee type | Example | EDF treatment |
|---|---|---|
| Monthly retainer, billed in advance | USD 5,000 on the 1st of each month | One row in the month of the invoice |
| Project fee | Market-entry launch campaign | One row per invoice, or per milestone |
| Event management | Press conference in Mumbai | Row in the month invoiced; check GST |
| Media buying / paid placements | Advertorials, sponsored content | Check intermediary and pass-through treatment |
| Out-of-pocket expenses | Travel, courier, printing | On invoice or separate; be consistent |
| Crisis support | Hourly or day-rate | One row per invoice |
Retainers billed in advance
Many PR retainers are invoiced on the first of the month and paid before the work is done. The EDF still follows the invoice date: a retainer invoiced on 1 December 2026 goes on the December EDF, due 30 January 2027.
For services other than software, the regulations also allow you to submit the EDF on or before the date payment is received. Some agencies with advance-paid retainers find it neater to file early. Our article on EDF for advance payments explains both approaches.
Where PR work can stop being an export for GST
The EDF is a FEMA declaration and does not decide GST. For GST, export of services needs all five Section 2(6) IGST Act conditions, including place of supply outside India. Two PR activities deserve a careful look.
Events in India. For event-related services, such as organising a press conference or launch event, the place of supply tends to be where the event is held. A Mumbai launch for a Singapore client may therefore have its place of supply in India, even though the client pays in SGD.
Media buying on behalf of the client. If you simply arrange placements between the client and the media owner, you may be acting as an intermediary, whose place of supply is the supplier's location. If you buy media in your own name and resell it as part of your service, the analysis differs. This is a judgement call for your CA.
Neither point stops you declaring the invoice on the EDF. They may change whether it is zero-rated under GST.
Codes for PR agencies
Purpose code: P1006 covers business and management consultancy and public relations services. Strategy, media relations and reputation work sit comfortably here. Paid advertising placements may fall more naturally under P1007 (advertising). Confirm with your bank, and check each FIRA. Our purpose code finder helps you compare.
SAC: PR services do not have one universally agreed code in practice. Management consulting (998311) and advertising (998361) are among the codes CAs consider, depending on what you deliver. Agree a mapping once and apply it.
A worked example
Banyan Communications LLP in Mumbai handles India market entry for a Singapore fintech and global media relations for a UK climate startup. December 2026 invoices:
| Invoice | Date | Client | Description | Amount |
|---|---|---|---|---|
| BC/X/301 | 1 Dec 2026 | Singapore | Retainer, December | SGD 6,500 |
| BC/X/302 | 1 Dec 2026 | United Kingdom | Retainer, December | GBP 3,800 |
| BC/X/303 | 12 Dec 2026 | Singapore | Mumbai launch press conference | SGD 9,200 |
| BC/X/304 | 22 Dec 2026 | United Kingdom | Crisis support, 14 hours | GBP 1,680 |
Banyan files one EDF with four rows by 30 January 2027. Each row carries the invoice number, date, currency, amount, description and SAC code.
For GST, Banyan's CA treats the two retainers and the crisis support as zero-rated exports under LUT. The press conference invoice is reviewed separately because the event took place in Mumbai; the CA concludes the place of supply is likely India and IGST is charged on that invoice. The EDF still lists all four invoices, since all four are services billed to foreign clients and paid in foreign exchange.
Retainers of this size are under ₹10 lakh each, so once realised, Banyan can close their EDPMS entries through a periodic declaration using our realisation declaration tool.
Realisation and records
The realisation window is 9 months from each invoice date. Retainers paid in advance are usually realised before the EDF is even filed. Project and event fees may take longer, and clients sometimes dispute expenses. Track each invoice in an EDF register alongside the FIRA reference and EDPMS status.
A short note on export invoices: under LUT, include "Supply meant for export under LUT without payment of IGST". Our export invoice generator adds this for you.
This article is general information, not legal or tax advice.
Frequently asked questions
Do PR agencies need to file the EDF for foreign clients?
PR agencies set up as companies, LLPs, partnerships or proprietorships that invoice foreign clients should assume the EDF applies from 1 October 2026. They file one EDF per month with their AD bank, or with the SEZ Development Commissioner if they operate from an SEZ.
What purpose code applies to PR fees from abroad?
Purpose code P1006 covers business and management consultancy and public relations services. Paid advertising components may fit P1007 instead, so confirm the right code with your bank for each type of receipt.
Is a launch event in India for a foreign client an export of services?
It may not be for GST purposes. For event-related services, place of supply tends to be where the event is held, so an event in India may be taxable in India. You still list the invoice on the EDF, but take your CA's view on GST.
How do advance retainers fit the EDF deadline?
Declare a retainer on the EDF for the month in which the invoice is dated, filed within 30 days from that month's end. For non-software services, you may also submit the EDF on or before the date payment is received.
Does media buying on behalf of a foreign client count as an export?
It depends on whether you supply the media on your own account or merely arrange it between the client and the media owner. In the latter case you may be an intermediary, and the supply may not qualify as an export, so get specific advice.
Bottom line
PR agencies have simple EDFs and complicated GST edges. List every foreign invoice each month with our free EDF form generator, and flag event and media-buying invoices to your CA before you bill them.
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.