Should I use P0802 or P0807 now that SOFTEX has ended?
- Verified by:
- Editorial team
- Published
- Last modified
- Reading time
- 2 min read
Short answer
Ask your bank, because no RBI or DGFT document we found re-maps the two codes after SOFTEX was replaced by the Export Declaration Form on 1 October 2026.123 RBI's list describes P0802 as "Software consultancy/implementation (other than those covered in SOFTEX form)" and P0807 as "Off-site Software Exports", and DGFT's e-BRC rules accept both for IT services.14
For years the choice between P0802 and P0807 followed a simple rule: software exports declared on the SOFTEX form went under P0807, and other software consultancy went under P0802. From 1 October 2026 the SOFTEX form no longer exists, which leaves the rule without its anchor.23
What do the two codes say?
RBI's receipt purpose code list, as reproduced by HDFC Bank, describes them like this:1
| Code | RBI description |
|---|---|
| P0802 | Software consultancy/implementation (other than those covered in SOFTEX form) |
| P0807 | Off-site Software Exports |
Both descriptions date from the 2012 list, when SOFTEX was in use.1
What changed on 1 October 2026?
The FEMA (Export and Import of Goods and Services) Regulations, 2026 require every exporter of services, which the Regulations say includes software, to file an Export Declaration Form (EDF).2 RBI's Circular No. 20 superseded the SOFTEX circulars from the same date.3 We found no RBI or DGFT document that re-maps P0802 and P0807 to reflect this, so banks may apply either.
Does the choice affect your e-BRC?
Not much, for software work. DGFT's e-BRC rules say that for Services > IT, only four purpose codes are applicable: P0802, P0803, P0807 and P0103.4 Either software code therefore lets a developer or SaaS company generate an IT services e-BRC, as long as the invoice's SAC matches the service.4
How should you choose?
Treat it as a consistency question:
- Ask your bank which code it now applies to off-site software exports declared on the EDF.
- Use that code for all similar receipts, so your remittance records, invoices and EDFs read the same way.
- If you are paid through a platform that asks for a code at onboarding, set the one your bank uses.
- Keep the bank's answer on file.
Example: a Hyderabad SaaS company billing monthly subscriptions to European customers asks its bank, is told P0807, and uses it for every subscription receipt. A Pune freelancer doing custom implementation for one US client is told P0802 by a different bank. Both can generate IT e-BRCs.4
The wider comparison, including DGFT's labels for each code, is in P0802 vs P0807. If your work is not software at all, neither code fits; see purpose codes for freelancers.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]HDFC Bank: Inward Remittance Purpose Codes (bank reproduction of the RBI purpose code list under A.P. (DIR Series) Circular No. 84 of 29 February 2012, checked 28 October 2026)
- [2]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 2 and 3)
- [3]RBI: A.P. (DIR Series) Circular No. 20 dated 16 January 2026, Export and Import of Goods and Services (paragraph 4 and Annex, Part A)
- [4]DGFT: eBRC generation rules, General Guidelines for Generating eBRC (checked 28 October 2026)
Frequently asked questions
Will my e-BRC fail if the bank uses P0807?+
Not for IT services. DGFT's rules list P0802, P0803, P0807 and P0103 as the codes applicable to Services > IT.4
Does the EDF ask for a purpose code?+
The purpose code is attached by the bank when it reports the receipt; the EDF declares the export value of the services.2 Keep both consistent with your invoice.
Should a consultant who is not a developer use either code?+
Usually not. Both codes describe software work.1 Business and management consultancy has its own code, P1006.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
What is the difference between purpose codes P0802 and P0807?
P0802 is software consultancy or implementation outside SOFTEX; P0807 is off-site software exports. How DGFT treats each and what changed when SOFTEX ended.
Purpose codesWhat is purpose code P0802?
P0802 is the RBI receipt purpose code for software consultancy and implementation. Who uses it, how it differs from P0807, and what SOFTEX ending means.
Purpose codesWhat is purpose code P0807?
P0807 is the RBI receipt purpose code for off-site software exports. Who uses it, how it differs from P0802, and what the end of SOFTEX means for it.
RBI and FEMAHow did the EDF replace SOFTEX, and what happens to older SOFTEX forms?
How the EDF replaced SOFTEX on 1 October 2026, which RBI instruments did it, and what the rules say about SOFTEX forms and invoices from before that date.