If you're a Salesforce consulting partner billing clients abroad, every implementation milestone, time-and-materials invoice and managed-services retainer you raise in a month goes on one monthly EDF, filed with your AD bank within 30 days from the end of that month. The trickier questions are particular to the ecosystem: whether your work is "Software" or "Services" on the form, how to handle timesheet-based billing, and what to do with referral or resale income that isn't really a service to the end client.
Key takeaways
- Consulting, configuration and admin support usually fit "Services"; heavy custom development may be "Software" — ask your bank how it wants mixed months filed.
- Software exports can go to the AD bank or STPI; STPI certification is no longer mandatory.
- Common SAC codes: 998313 (IT consulting and support) and 998314 (IT design and development) — confirm with your CA.
- P0802 (software consultancy/implementation) is the usual purpose code for this work, but confirm with your bank.
- Referral fees or licence-resale margins are a different kind of income; don't lump them in with consulting invoices without advice.
Your revenue streams, mapped to the EDF
Salesforce partners typically earn from four or five streams. Each one sits a little differently on the EDF:
| Revenue stream | Typical billing | Field 1.1 (likely) | Part 2B note |
|---|---|---|---|
| Implementation project, fixed fee | Milestones: discovery, build, UAT, go-live | Services or Software, depending on scope | One row per milestone invoice |
| Time and materials | Monthly, from approved timesheets | Services | One row per monthly invoice |
| Managed services / admin retainer | Fixed monthly fee for a block of hours | Services | One row per month |
| Custom AppExchange-style app or heavy Apex build | Milestone or licence-based | Software | Check with CA whether it's a service or licence |
| Referral fee or resale margin from a vendor | Periodic payouts | Depends on structure | Not consulting; get specific advice |
The 2026 Regulations removed SOFTEX, so software and services exports now go on the same EDF format. Field 1.1 still asks you to pick Goods, Services or Software. If your month mixes pure consulting and substantial custom software, ask your AD bank whether it prefers one combined form or separate forms by type. Banks publish their own EDF policies under Regulation 19, and this is exactly the kind of point they settle.
T&M billing: make the timesheet do the work
Time-and-materials billing is where Salesforce partners trip up, because the invoice amount only becomes final after the client approves hours.
A clean approach:
- Close the timesheet on the last working day of the month.
- Get client approval within the first few days of the next month.
- Date the invoice when you raise it — not when the work happened.
The invoice date decides two things: which month's EDF it goes in and when the 9-month realisation clock starts. If you date October's work invoice on 4 November, it belongs to the November EDF (due 30 December 2026), not October's. That's fine; just be consistent.
Put the hours and rate in the Part 2B description or remarks — "T&M, Oct 2026, 312 hours @ USD 45" — so a reviewer understands the figure.
A worked example: Altocumulus Consulting
Altocumulus Consulting Pvt Ltd, a fictional Noida Salesforce partner, raised these foreign invoices in October 2026:
| Invoice | Date | Client | Country | Amount | Stream |
|---|---|---|---|---|---|
| AC/26-27/0207 | 06-Oct-2026 | Harlow Insurance Brokers | UK | GBP 18,000 | Service Cloud implementation, build milestone |
| AC/26-27/0208 | 06-Oct-2026 | Bayview Logistics LLC | USA | USD 14,040 | T&M, September (312 hrs @ USD 45) |
| AC/26-27/0215 | 31-Oct-2026 | Bayview Logistics LLC | USA | USD 3,500 | Managed admin retainer, October |
| AC/26-27/0216 | 31-Oct-2026 | Nordlicht Energie AG | Germany | EUR 9,600 | Marketing Cloud audit and roadmap |
Altocumulus treats all four as Services — none involves a separately licensed software product — and files one EDF for October by 30 November 2026.
At book rates of ₹107 per GBP, ₹84 per USD and ₹98 per EUR:
- GBP 18,000 → ₹19,26,000
- USD 17,540 → ₹14,73,360
- EUR 9,600 → ₹9,40,800
Total for field 1.22: ₹43,40,160.
The Harlow invoice (₹19.26 lakh) and the T&M invoice (about ₹11.8 lakh) are above ₹10 lakh, so they'll need FIRAs and matching instructions to close in EDPMS. The retainer and the audit invoice are under ₹10 lakh and can go into a periodic realisation declaration.
Codes: SAC and purpose
| Work | SAC (confirm with CA) | Purpose code (confirm with bank) |
|---|---|---|
| Implementation, configuration, consulting | 998313 or 998314 | P0802 |
| Managed admin and support | 998313 | P0802 |
| Off-site software product development | 998314 | P0807 may be relevant |
| Referral / commission income | Depends on structure | Ask the bank |
Our article on P0802 vs P0807 explains the difference between software consultancy and off-site software export codes.
Referral fees and resale margins
Some partners receive payouts from platform vendors — a referral fee for bringing in a licence deal, or a margin on licences they resell. These aren't services delivered to the end client, and the money may come from a different payer. How they should be invoiced, which code applies and whether they belong on the EDF depends on the exact arrangement.
Don't add them to Part 2B as "consulting" to keep things simple. Talk to your CA and bank, and read our guide to commission income received from abroad as a starting point.
GST and the LUT
Consulting and implementation for clients outside India is generally an export of services if the Section 2(6) conditions are met. Most partners export under LUT, with "Supply meant for export under LUT without payment of IGST" on each invoice.
One caution: if you're a subcontractor to a foreign Salesforce partner who in turn serves an Indian end client, check the place-of-supply position with your CA before assuming it's an export.
This is general information, not legal or tax advice.
Frequently asked questions
Is Salesforce implementation "Software" or "Services" on the EDF?
Most configuration, consulting and admin work fits "Services". Large custom builds or licensed products may be "Software". If your month mixes both, ask your AD bank whether it wants separate forms or one combined form.
Do Salesforce partners need to file with STPI?
No. Software exporters may file with their AD bank or with STPI; AD banks are now specified authorities on par with STPI, and STPI certification is no longer mandatory. Services other than software go to the AD bank.
Which month's EDF does a T&M invoice belong to?
The month of the invoice date, not the month the work was done. If you invoice September hours on 6 October, that invoice goes on the October EDF and its 9-month realisation period starts on 6 October.
Can one client's implementation and retainer invoices go on the same EDF?
Yes. One EDF per month covers all service exports to one or more recipients. Each invoice — milestone, T&M or retainer — gets its own row in Part 2B.
What about referral fees from a software vendor?
Referral fees or resale margins are a different type of income and may come from a different payer. Get advice from your CA and bank on invoicing, codes and EDF treatment instead of listing them as consulting.
Bottom line
For Salesforce partners, the EDF is straightforward once invoice dates, timesheets and codes are disciplined. Raise clean invoices with our export invoice generator, then list them in the free EDF form generator each month.
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.