A UI/UX design studio that bills foreign clients through a company, LLP, firm or proprietorship should file one EDF a month listing every export invoice, delivered mode "Internet", with each invoice as a row in Part 2B. The deadline is 30 days from the end of the month in which you raised the invoices, and the main studio-specific work is choosing the right SAC code for design versus build and keeping sprint and retainer invoices tidy.
Key takeaways
- Most studio work is delivered online, so field 1.4 is usually Internet and 1.5 is usually Others.
- Pure design work often sits under SAC 998393 (other specialty design); design-and-build work may belong under 998314 (IT design and development). Confirm with your CA.
- Retainers, design sprints and milestone payments are all fine on one EDF — one row per invoice.
- Realise each invoice within 9 months of its date; export under LUT to invoice without IGST.
How studio work maps onto the EDF
UI/UX studios produce research, wireframes, prototypes, design systems and, sometimes, front-end code. None of it crosses a border physically. You share Figma files, run workshops on video and hand off assets through links. That makes several EDF fields straightforward.
| EDF field | Typical entry for a UI/UX studio |
|---|---|
| 1.1 Type of export | Services (Software if you're mainly shipping code) |
| 1.4 Mode of delivery | Internet |
| 1.5 Category of exporter | Others (unless you're an SEZ or EOU unit) |
| 1.12 Mode of realisation | Others, for bank transfers |
| 1.17 Country of final destination | Client's country; if several, as your bank advises |
| 1.21 Description | e.g. "User experience research and interface design services" |
| Part 2B description | Per invoice, e.g. "Mobile app redesign — Sprint 3" |
The field that needs thought is the SAC code in Part 2B.
Choosing SAC and purpose codes
SAC codes
Design and development sit under different codes, and studios often do both.
- 998393 — other specialty design. A common fit for interface design, visual design, design systems and UX research delivered as design output.
- 998314 — IT design and development. May fit better when the deliverable is working software, such as a coded front-end or a built product.
- 998371 — market research. Only if a stand-alone research project is the whole deliverable, which is rare for UX research.
These are starting points. GST classification of mixed services can depend on details of the contract, so agree the codes with your CA. Our SAC code finder is handy for browsing alternatives.
Purpose codes
The bank assigns a purpose code to each inward remittance, and it appears on your FIRA. Design services don't map as obviously as software consultancy (P0802) or off-site software exports (P0807). If your work is mainly code, the software codes may fit; if it's design, the bank may use a different technical or business services code. Tell your bank what you do and check each FIRA. A wrong code is easiest to correct soon after the credit.
Invoice patterns studios use — and how they land on the EDF
Design sprints
Many studios bill per two-week sprint. That can mean two invoices to the same client in one month. Both go on that month's EDF as separate rows. Name them clearly ("Sprint 7", "Sprint 8") so your bank and auditor can follow the trail.
Monthly retainers
A retainer for ongoing design support is usually one invoice a month per client. It's the easiest pattern for the EDF: same client, same description, new invoice number and date.
Milestone projects
Fixed-price projects billed at milestones — discovery, wireframes, final UI — create invoices in different months. Each invoice goes on the EDF of its own month, and each has its own 9-month realisation window. Our guide to milestone billing for export projects shows how to schedule them.
Usage-based or seat-based billing
Some studios license a design system or charge per designer-seat. Treat each invoice the same way, but agree the SAC code with your CA since licensing can be classified differently from bespoke design.
Worked example: one studio, one month
Paper Kite Design Studio LLP, a 12-person studio in Pune, raises these invoices in October 2026:
| Invoice | Client | Country | Pattern | Amount | SAC (CA view) |
|---|---|---|---|---|---|
| PK/101 | Fintech start-up | UK | Sprint 4 | GBP 4,800 | 998393 |
| PK/102 | Same fintech | UK | Sprint 5 | GBP 4,800 | 998393 |
| PK/103 | E-commerce brand | USA | Monthly retainer | USD 3,500 | 998393 |
| PK/104 | Health app | Germany | Milestone 2: coded front-end | EUR 9,000 | 998314 |
All four go on a single October EDF, due 30 November 2026. Each converts to well under ₹10 lakh, so after payment Paper Kite can close the EDPMS entries through a periodic declaration of realisation rather than invoice-by-invoice matching.
Paper Kite exports under LUT, so each invoice carries "Supply meant for export under LUT without payment of IGST". Payment for PK/104 must arrive within 9 months of its invoice date. The German client has asked for 60-day terms, which fits comfortably.
GST, LUT and the things the EDF doesn't change
Export of services is a zero-rated supply when the Section 2(6) IGST Act conditions are met — including that the client is outside India, the place of supply is outside India, and payment comes in convertible foreign exchange. Most studios file a LUT (Form GST RFD-11) each year and invoice without IGST.
The EDF is a FEMA declaration. It doesn't change your GST returns or income tax. Keep doing those exactly as before. Our export invoice generator includes the LUT wording and the fields your EDF rows will draw on.
If you're a solo designer
The 7 October 2026 RBI remarks said individuals providing services abroad are not required to report, with FAQs to follow. If you work alone in your own name, read our piece on whether freelance UI/UX designers need to file the EDF. Studios set up as firms, LLPs or companies should assume they're covered.
This is general information, not legal or tax advice.
Frequently asked questions
What delivery mode should a UI/UX studio select?
Internet, in most cases. Field 1.4 lists Air, Land, Sea, Post/Courier, Internet and Others, and design files shared online are delivered over the Internet. Use Others only if the service is mainly delivered in person abroad.
Can I combine design and development in one EDF row?
Each invoice is one row. If an invoice covers both design and development, you can describe both and use the SAC code your CA advises for the dominant element. Separate invoices for design and build make classification cleaner.
Do I need an IEC as a design studio?
The EDF has a field for the IEC, and many service exporters hold one to claim benefits. If you have one, fill it in. If you don't, ask your bank how it wants that field handled.
What if a client pays two sprint invoices in one transfer?
That's common. Ask your bank to match the single remittance to both invoices, and note the split in your records. For invoices above ₹10 lakh, give the bank clear matching instructions.
Does an unpaid sprint invoice block the whole EDF?
No. The EDF is a declaration, not proof of payment. Each invoice has its own 9-month realisation period, and you can ask your bank for an extension with reasons if a client is slow.
Bottom line
File one EDF a month, delivery mode Internet, every sprint, retainer and milestone invoice as its own row. Agree SAC codes with your CA once and reuse them, then build each month's form in the 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.