When your team travels to a client's premises abroad to deliver the work, the invoice still goes on your monthly EDF — but field 1.4 (mode of delivery) is usually "Others" rather than "Internet", and the description should say plainly that the service was performed on site, where and for how long. Everything else — one row per invoice, the 30-day deadline, 9-month realisation — works exactly as for remote work.
Key takeaways
- On-site work abroad is still an export of services and belongs on the EDF of the month the invoice is dated.
- Field 1.4 offers Air, Land, Sea, Post/Courier, Internet and Others. Services delivered in person abroad generally fit "Others".
- Write descriptions that a stranger could understand: what was done, where, by how many people, over what dates.
- On-site work raises GST place-of-supply and foreign tax questions that the EDF doesn't answer. Check them with your CA before the trip.
What "Mode 4" means
Trade negotiators describe four ways services cross borders. Mode 1 is cross-border supply — you sit in India and deliver online. Mode 2 is consumption abroad — the client comes to India. Mode 3 is commercial presence — you set up an office abroad. Mode 4 is presence of natural persons — your people travel to deliver the service.
Most Indian service exporters work in Mode 1, which is why "Internet" is the usual delivery mode on the EDF. Mode 4 work — consultants at a client's office, engineers commissioning a plant, trainers running workshops — needs a little more care on the form. The EDF itself doesn't use the word "Mode 4"; it simply asks how the service was delivered.
Filling the key fields
| Field | Remote work (typical) | On-site work abroad (typical) |
|---|---|---|
| 1.4 Mode of delivery | Internet | Others |
| 1.17 Country of final destination | Client's country | Client's country (where work was performed, if different, explain in remarks) |
| 1.21 Description | "Software development services" | "On-site implementation and training services" |
| Part 2B description | "Sprint 9 development" | "On-site ERP cutover support, Frankfurt, 2 consultants, 3–14 May 2027" |
| Part 2B remarks | Usually blank | Note travel dates, any reimbursed expenses shown separately |
Why the description matters more here
A bank officer reading "Consulting services" learns nothing about where or how the work happened. "On-site process audit at client's plant, Monterrey, Mexico, 4 engineers, 10 days" tells them why the delivery mode is Others and why the amount might include travel costs. Specific descriptions also help your CA when GST and income-tax questions come up.
Mixed invoices: part remote, part on site
Many engagements blend both. A consultant might spend two weeks on site and six weeks working remotely on the same project. You have two clean options:
Separate invoices. One invoice for on-site days, one for remote work. Each is its own row, each with its own delivery mode. This is the clearest approach and makes GST analysis simpler.
One invoice, dominant mode. If you must bill together, pick the delivery mode that reflects most of the work and explain the split in the description or remarks: "Remote development (6 weeks) and on-site deployment support (2 weeks, Dublin)".
Ask your bank which it prefers. Some exporters standardise on separate invoices for exactly this reason.
Travel, per diems and reimbursements
On-site work usually involves flights, hotels and daily allowances. Clients handle these in different ways:
- All-inclusive fee — your rate covers travel. One amount on the invoice and the EDF row.
- Fee plus reimbursement — travel billed at cost, shown as separate lines on the invoice.
- Client books travel directly — nothing to bill.
Whether reimbursed expenses form part of the export value on the EDF, and how GST treats them, is something to settle with your CA. Whatever you decide, show expenses as visible separate lines on the invoice and treat them consistently every month.
Worked example: a Pune consultancy with mixed delivery
Kalyani Lean Systems Pvt Ltd sends two consultants to a client's factory in Monterrey, Mexico, for a 10-day process audit, followed by a remote report and training sessions. In May 2027 it raises:
| Invoice | Work | Delivery mode | Amount |
|---|---|---|---|
| KLS/27-28/044 | On-site process audit, Monterrey, 2 consultants, 5–14 May 2027 | Others | USD 14,000 |
| KLS/27-28/045 | Travel and accommodation, reimbursed at cost | (shown as a separate line, treatment as advised by CA) | USD 4,350 |
| KLS/27-28/046 | Remote audit report and four online training sessions | Internet | USD 6,500 |
Kalyani raises separate invoices for the on-site and remote work, which makes the EDF straightforward: two (or three) rows with different delivery modes on the May EDF, due 30 June 2027. The on-site invoice converts to roughly ₹11.8 lakh — above ₹10 lakh — so it'll need invoice, FIRA and matching instructions when paid.
Before the trip, Kalyani's CA checked two things the EDF doesn't cover: the GST place of supply for services physically performed abroad, and whether the consultants' stay could create any tax exposure in Mexico.
GST, income tax and other checks
An export of services is zero-rated under GST when the Section 2(6) IGST Act conditions are met, including that the place of supply is outside India. For services performed on site, special place-of-supply rules may apply depending on the type of service, so take advice. Our article on place of supply for export of services covers the basics.
Beyond GST, long or frequent on-site deployments can raise questions about tax in the host country, work permits and social security. None of that changes your EDF, but it can change how you structure the engagement. Raise it early.
This is general information, not legal or tax advice. On-site work abroad has tax and immigration angles that need a specialist.
Frequently asked questions
Which delivery mode should I select for on-site work abroad?
Usually Others. Field 1.4 lists Air, Land, Sea, Post/Courier, Internet and Others; services delivered in person abroad don't fit the transport modes or Internet. Explain the on-site nature in the description. If your bank prefers a different approach, follow it.
Does on-site work need a separate EDF?
No. One EDF per month covers all your service exports to one or more recipients. On-site invoices are simply rows with their own delivery mode and descriptions.
Should I split on-site and remote work into separate invoices?
It's the clearest approach, because each invoice gets an accurate delivery mode and description, and GST analysis is simpler. If you combine them, explain the split in the row's description or remarks.
Do travel reimbursements go on the EDF?
That depends on how your contract and invoice treat them, and on advice from your CA. Show reimbursements as separate lines on the invoice and handle them the same way every month.
What if my consultant works on site in a different country from the client?
Enter the client's country as the recipient's country, and mention the work location in the description or remarks. Ask your bank if it wants this shown differently.
Bottom line
On-site work abroad goes on the same monthly EDF — usually with delivery mode Others and a description that names the place, people and dates. Split mixed engagements where you can, settle GST questions before travel, and build the form in the free EDF form generator. For the general rule, see our guide to mode of delivery.
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.