What is the difference between purpose codes P0802 and P0807?

Software developers, app studios, IT services firms and SaaS companies usually see one of two codes on their bank advice: P0802 or P0807. Both describe software work, both are accepted by the Directorate General of Foreign Trade (DGFT) for software e-BRCs, and the line between them was drawn around a form, SOFTEX, whose circulars were superseded from 1 October 2026.¹³⁶

This page explains what each code says, how DGFT treats them, and what to ask your bank. For the full list of software-related codes, see purpose code for software export.

What is the difference between purpose codes P0802 and P0807?

The difference between purpose codes P0802 and P0807 is in RBI's wording: P0802 is "Software consultancy/implementation (other than those covered in SOFTEX form)" and P0807 is "Off-site Software Exports".¹ Both codes sit in group P08, "Telecommunication, Computer & Information Services", in Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012.¹

Sources for the table: RBI annex for descriptions; DGFT's purpose code to SAC mapping for labels and SAC codes (the "Non Sotex" spelling is DGFT's); DGFT's eBRC rules for the e-BRC rows.¹²³ Your bank's practice decides which of the two appears on your advice.

Who do purpose codes P0802 and P0807 apply to?

Purpose codes P0802 and P0807 apply to Indian exporters paid for software work; neither describes non-software services.¹²

Check the row that matches your work before the first payment arrives.

How do you choose between purpose codes P0802 and P0807?

You choose between purpose codes P0802 and P0807 by starting from what your invoice and contract describe, then confirming with the bank that receives the money.¹

1. Check that the work is software: Both codes are for software. A web designer, IT consultant or developer billing for code, implementation, hosting or IT support is in the right group. A marketing consultant or bookkeeper is not, whatever platform they use.¹²
2. Ask the bank which code it applies: Ask which code it applies to off-site software receipts after 1 October 2026. Banks report the code to RBI, so their practice decides what appears on your advice.¹
3. Keep it consistent: Use the same code for the same type of invoice, so your e-BRCs and GST records line up.³
4. Check the SAC on your invoice: DGFT says that for service exports you can only attach invoices whose SAC (Services Accounting Code) matches the description of the services; IT consulting (998313) and IT design and development (998314) map to both codes.²³

For example, a Pune agency building a mobile app for a US retailer, a freelance developer maintaining a UK client's codebase, and a SaaS company billing annual subscriptions might each be told P0802 or P0807 by different banks. Either code keeps the receipt in DGFT's IT category.³

What documents and deadlines apply to P0802 and P0807 receipts?

From 1 October 2026 every exporter of services, software exporters included, gives an Export Declaration Form (EDF) to the specified authority, usually the authorised dealer (AD) bank.⁵

See SOFTEX replaced by EDF and EDF for service exporters for the filing steps.

What happens if you get P0802 or P0807 wrong?

Getting the wrong one of P0802 and P0807 matters less than picking a non-software code. DGFT's Services > IT category accepts P0802, P0803, P0807 and P0103, so either software code lets you generate an IT services e-BRC.³

• IT code on non-IT work: DGFT's FAQs say an e-BRC for non-IT services cannot be generated against SOFTEX, and the exporter must have the purpose code amended first.⁴
• Non-IT code on IT work: a receipt outside the four IT codes cannot be certified under Services > IT.³
• Fixing it: DGFT's FAQs say exporters must contact the bank to request purpose code changes.⁴

See how to correct a purpose code after payment.

Which RBI rules say this about P0802 and P0807?

Three RBI instruments set the position for P0802 and P0807: the 2012 purpose code list, the 2026 Regulations and Circular No. 20.¹⁵⁶

The SOFTEX wording mattered because of how DGFT treats software. DGFT's FAQs describe SOFTEX as the form filed by software exporters for export of software and software-related services, and DGFT's mapping labels P0807 "Softex IT".²⁴ DGFT's FAQs say that to generate an e-BRC for SOFTEX, exporters choose the specific purpose code and select "IT" in the "Service" category.⁴ P0802's own description excludes software "covered in SOFTEX form", so in practice P0807 tended to be used for receipts linked to a SOFTEX and P0802 for other software consultancy and implementation.¹²

RBI's purpose code descriptions were not changed by those instruments: P0802 still refers to "SOFTEX form" in the list banks use.¹ We did not find any RBI or DGFT document, as of October 2026, that says which of the two codes should be used for off-site software exports now that the SOFTEX circulars have been superseded. Treat this as an open question for your bank.

What are the common mistakes with P0802 and P0807?

The common mistakes with P0802 and P0807 come from treating the SOFTEX wording as current and from using software codes for other work.¹⁴

• Assuming SOFTEX still decides the code: the SOFTEX circulars were superseded from 1 October 2026.⁶
• Using a software code for consulting: non-IT e-BRCs cannot be generated against SOFTEX.⁴
• Switching codes between invoices: inconsistent codes make e-BRCs and GST records harder to match.³
• Invoice SAC outside the mapping: only invoices whose SAC matches the services can be attached.³

Note: This page explains the codes; it is not tax or legal advice. Where your work mixes software with consulting or design, confirm the code with your bank and a chartered accountant.