Export invoice format for foreign clients
An export invoice looks like any other invoice, but a few lines on it decide whether your GST treatment, your FIRA and your income tax records agree with each other. Most problems come from a missing line or a mismatched name, and both are easy to prevent when you start from a good template.
The fields to include
| Field | What to write | Why it matters |
|---|---|---|
| Invoice number and date | A running number and the issue date | Gives each payment a clean reference |
| Your details | Name or business name, address, PAN, GSTIN if registered | Identifies the supplier |
| Client details | Legal name, address, country, tax or VAT ID for a business | Should match the name the client pays from |
| Service and SAC code | Plain description and the services accounting code | Supports your purpose code and GST records, and is mandatory on the EDF |
| Currency and amount | The agreed currency and the total | Lets the FIRA and invoice be compared line by line |
| Place of supply | Outside India | Shows the supply is an export |
| Tax line | The LUT declaration if registered, nothing if not | Avoids charging GST by mistake |
| Payment details | Account details and due date | Tells the client exactly where to pay |
For the SAC code, IT design and development is usually 998314 and IT consulting 998313. The SAC codes for service exporters guide has the full freelancer list. Confirm yours with your CA.
Registered and unregistered freelancers
If you are registered for GST, the invoice carries a line stating the supply is meant for export under LUT without payment of integrated tax, with your LUT number. The LUT guide covers filing and renewal. If you are not registered, add no GST and no LUT line, and state the place of supply. The GST for freelancers with foreign clients guide explains which group you are in.
A template you can copy
| INVOICE | ||
|---|---|---|
| Invoice number | INV-2026-041 | |
| Invoice date | 14 October 2026 | |
| Due date | 13 November 2026 | |
| From | [Your name or business name], [Address], PAN [AAAAA0000A], GSTIN [if registered] | |
| To | [Client legal name], [Address, country], VAT or tax ID [if a business] | |
| Description | SAC | Amount |
| Web application development, October 2026 | 998314 | USD 5,000.00 |
| Total | USD 5,000.00 | |
| Place of supply | Outside India | |
| Tax | Supply meant for export under LUT without payment of integrated tax. LUT ref [number]. Omit if not registered for GST | |
| Payment | Account name [as on the account], USD account [number], Routing [number], Bank [partner bank], Reference INV-2026-041 |
Make the invoice match the payment
Banks and payment providers build your FIRA from what the payer sends, so the client name and amount on the invoice should match the transfer. When a client's finance team pays through a parent company, the mismatch shows up on the FIRA. DashX offers Priority Rails as an add-on that shows the client name from your invoice on the FIRA. The guide to what a FIRA is covers the document. Choose the matching purpose code too, since it appears on the same record.
Create it in minutes
The DashX invoice generator produces an invoice with these fields and attaches your account details. Since the RBI began asking service exporters for a monthly declaration in October 2026, a tidy invoice register also makes that filing easier, which the EDF guide explains.
Mistakes to avoid
- Adding 18% GST to an invoice for an overseas client.
- Leaving out the LUT line when you are registered.
- Invoicing in one currency and receiving in another without saying so.
- A vague description such as "services rendered", which makes the purpose code harder to defend.
DashX operates through RBI-authorised AD Category I banks (JP Morgan and HDFC) and PA-CB licensed partners. Try DashX.
