RBI and FEMA

PayPal, Wise, Payoneer or Razorpay: The Full RBI and GST Checklist for UI/UX Designers Getting Paid Abroad

Author:: Editorial team, serviceexportguide.com
Verified by:: Editorial team
Published: 31 October 2026
Last modified: 31 October 2026
Fees checked on: 28 October 2026
Reading time: 12 min read

Short answer

UI/UX work for a client abroad is an export when all five section 2(6) IGST conditions hold.¹ From 1 October 2026 designers file an EDF with the AD bank.² Realisation is nine months from the invoice date, not 15.³ Razorpay and Wise are authorised PA-CBs.⁴⁵ PayPal and Payoneer hold in-principle authorisation.⁶⁷⁴⁸⁹¹⁰¹¹¹²

Applies to	Rules involved	Platforms compared	Last verified
UI/UX designers in India paid by clients abroad	IGST Act sections 2(6) and 16; CGST Act section 22; FEMA 2026 Regulations, regulations 2, 3 and 5; PA Master Direction¹¹³¹⁴²³¹⁵	Razorpay, Karbon Business, Skydo, Payoneer, PayPal, Wise¹⁶¹⁷¹⁸¹⁹⁶⁵	31 October 2026

Invoice amountCurrencyHow the client pays

1,000 USD = ₹94,243 at the reference rate for 13 November 2026 (European Central Bank data).

Estimated rupees received, on published fees

Sorted by estimated rupees received, highest first. Only providers that publish both their fee and their conversion markup for this currency and method can be estimated.

#	Provider and route	Best for	Fee (+GST)	Markup	You receive	Cost
1	Karbon BusinessLowest estimated costBank transfer to a Karbon virtual USD account	US bank transfers and marketplace payouts	₹942plus GST, rate not stated	0%	₹93,131 to ₹93,301	1.00 to 1.18%
2	RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)	Local transfers from the US, UK and eurozone	₹1,000plus GST, rate not stated	0%	₹93,063 to ₹93,243	1.06 to 1.25%
3	WinvestaGlobal Collections Account, standard plan (up to 2,000 a month per currency)	Local transfers with a published per-payment fee	₹1,435	0%	₹92,809	1.52%
4	SkydoPayment link (InstaLinks) paid by ACH debit	Local bank transfers from major markets	₹1,885plus GST, rate not stated	0%	₹92,019 to ₹92,358	2.00 to 2.36%
5	PayoneerLocal bank transfer to Payoneer receiving account details	Marketplace payouts such as Amazon or Upwork	₹0no GST stated	1 to 4%	₹90,473 to ₹93,301	1.00 to 4.00%
6	PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)	Clients paying by card or PayPal balance	₹4,175no GST stated	3 to 4%	₹86,465 to ₹87,366	7.30 to 8.25%

Not estimated because pricing is not fully published: Cashfree Payments, Dodo Payments, PingPong, Stripe, Tazapay, TransFi, Wise.

Where a provider says GST applies to its fee but not at what rate, the range runs from no GST to 18%, the rate Skydo, Stripe and Winvesta state on their pages. Estimates use each provider's published fee, conversion markup, GST on fees and FIRA charge, checked 2026-10-28, against the reference rate. They exclude charges taken by intermediary banks and your own bank, and the rate a provider actually applies at the time of conversion. Check the provider's pricing page before you choose. The order is calculated only from these published numbers; no provider can pay to change its position, and there are no affiliate links.

UI/UX designers in India sell wireframes, prototypes, design systems and front-end builds to startups in the US, agencies in Europe and product teams in Australia. Many search RBI's own site for the realisation rule and find older circulars quoting 15 months. This page gives the full RBI and GST checklist as it stands on 31 October 2026, and compares PayPal, Wise, Payoneer and Razorpay on the same published facts.³ For payment routes in more depth, see international payments for UI/UX designers. Confirm your own position with a chartered accountant (CA).

How do PayPal, Wise, Payoneer and Razorpay compare for UI/UX designers?

PayPal, Wise, Payoneer and Razorpay differ for UI/UX designers in how the client pays, the published fee and markup, settlement time, receipt document and RBI authorisation.⁶²⁰²¹⁵²²¹⁹²³¹⁶²⁴²⁵ Razorpay and Wise are on RBI's list of authorised PA-CBs, while PayPal and Payoneer hold in-principle authorisation.⁴⁵⁶⁷⁸⁹¹⁰¹¹¹² The table lists PayPal, Wise, Payoneer and Razorpay, plus the three lowest-cost providers on published fees for a USD 2,000 receipt (Razorpay, Karbon Business and Skydo).²⁶²⁷²⁵²⁸¹⁷²⁹³⁰ Providers with enough published pricing to estimate come first, cheapest first; the rest follow A to Z.

Platform	Best for	Fee	FX markup	Settlement	FIRA	RBI PA-CB status	Source
Razorpay	Local transfers from the US, UK and eurozone	1% plus GST on MoneySaver bank transfers, with a flat fee on small transfers; international cards up to 3% plus GST	0% on MoneySaver bank transfers, per Razorpay; card conversion markup not published	T+1 for push bank transfers	Foreign Inward Remittance Statement (FIRS) emailed within 24 hours of settlement	Authorised PA-CB, inward and outward	¹⁶²⁶²⁷²⁵³¹²⁴³²³³⁴
Karbon Business	US bank transfers and marketplace payouts	1% transaction fee listed on its PayPal comparison page	0% (freelancer page); 0.5% to 1.0% (PayPal alternative page)	24 to 48 hours	FIRA for every transaction, from an unnamed banking partner	Not on the RBI list itself; its terms run export receipts under a partner the RBI lists as a PA-CB	¹⁷²⁸³⁴³⁵¹¹
Skydo	Local bank transfers from major markets	USD 19 plus GST up to USD 2,000; USD 29 plus GST up to USD 10,000; 0.3% plus GST above	0% markup on the mid-market rate (product page); retail rate set by Skydo or its partner banks (terms)	T+1 to T+3 business days in its terms	Free FIRA on every payment	Authorised PA-CB, inward and outward, 8 January 2026	¹⁸²⁹³⁰³⁶³⁷³⁸³⁹⁴
Payoneer	Marketplace payouts such as Amazon or Upwork	Free to receive (multi-currency account page); fixed fee or 1% for non-local currencies (pricing page); card payment requests 2.90% + USD 0.49	1% to 4% when converted to INR for withdrawal	Within 24 hours (multi-currency account page); within 48 hours (pricing page)	Free digital FIRA for each transaction	In-principle PA-CB authorisation on 22 January 2026; RBI lists the application as under process	¹⁹⁴⁰²³¹²⁴¹⁸⁹¹⁰¹¹
PayPal	Clients paying by card or PayPal balance	4.40% plus a fixed fee per international commercial transaction (USD 0.30 on USD)	3.0% or 4.00% above the base exchange rate	Up to 5 business days to reach the bank	Free weekly digital FIRA from February 2026	Existing PA-CB with in-principle authorisation on RBI's status list	⁶²⁰⁴²⁴³⁷⁴
Wise	Bank transfers to local account details	2 USD equivalent per transfer to the INR account that issues the e-FIRC (help article); free e-FIRC (receive pricing page); 18% GST on Wise fees	Currency-dependent fee over mid-market; INR percentage not published	1 to 2 days to the Indian bank	e-FIRC for each transfer within 3 working days	Authorised PA-CB, inward, 12 March 2026	⁵⁴⁴⁴⁵²²⁴

Razorpay is already among the three lowest-cost providers on published fees, so the table adds only Karbon Business and Skydo.²⁶²⁷²⁵

Which RBI and GST rules apply to UI/UX designers?

UI/UX designers exporting services follow the IGST export test, the GST registration threshold and LUT, the 2026 FEMA export regulations on the EDF and realisation, and the payment aggregator limit.¹¹⁴⁴⁶²¹⁵

Rule	Best for (who it applies to)	Plain meaning	Source
IGST Act, section 2(6)	Designers billing startups, agencies or product teams abroad	Work is an export of services only if all five conditions hold: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange (or INR where RBI permits), and the two are not establishments of one person.	¹
IGST Act, section 13(2)	Design files and prototypes delivered online	The place of supply is the client's location when the supplier or the client is outside India, unless a special rule in sections 13(3) to 13(13) applies.	⁴⁷
CGST Act, section 22; Notification No. 10/2017-Integrated Tax	Designers whose yearly turnover is near ₹20 lakh	Registration is needed once aggregate turnover in a financial year exceeds ₹20 lakh (₹10 lakh in special category States). Export turnover counts in aggregate turnover.	¹⁴⁴⁸⁴⁹
IGST Act, section 16(3); FORM GST RFD-11	GST-registered designers	A registered exporter files a Letter of Undertaking (LUT) for each financial year and invoices exports without IGST; the LUT is deemed accepted when the ARN is generated.	¹³⁴⁶⁵⁰
CGST Rules, rule 96A(1)(b)	Registered designers with slow-paying clients	If payment is not received within one year of the invoice date, or the FEMA period including any RBI-permitted extension, whichever is later, IGST with interest is payable within 15 days after that.	⁵¹
FEMA (Export and Import of Goods and Services) Regulations, 2026, regulations 3 and 4	Every designer exporting services	From 1 October 2026 every service exporter gives an Export Declaration Form (EDF) to the AD bank within 30 days from the end of the month of invoicing; non-software exporters may instead file on or before the date payment is received.	²
2026 Regulations, regulation 5, as amended on 22 September 2026	Designers with unpaid foreign invoices	Export proceeds are realised within nine months from the invoice date, or twelve months for invoices raised or settled in rupees; the AD bank can extend the period.	³²
2026 Regulations, regulation 13	Designers with invoices long overdue	If proceeds stay unrealised more than one year after the due date, further exports are allowed only against full advance payment or an irrevocable letter of credit.	²
RBI Master Direction on Regulation of Payment Aggregator, paragraph 11(d)	Designers paid through Razorpay, Wise, Skydo or another PA-CB	Each cross-border payment aggregator (PA-CB) transaction is capped at ₹25 lakh, for inward and outward payments alike.	¹⁵

What is the full RBI and GST checklist for a UI/UX designer paid abroad?

The full checklist for a UI/UX designer paid abroad runs from the export test to proof of receipt, in this order:

Confirm the work is an export: Check all five conditions in section 2(6) of the IGST Act: you in India, the client outside India, place of supply outside India, payment in convertible foreign exchange, and no shared establishment.¹
Check the GST registration threshold: Register once aggregate turnover in a financial year exceeds ₹20 lakh, counting export receipts, and apply within thirty days of becoming liable.¹⁴⁴⁹⁵²
File the LUT: If registered, file the LUT in FORM GST RFD-11 for the financial year before invoicing without IGST.⁴⁶⁵⁰
Issue an export invoice: Add the rule 46 export endorsement and the client's name, address and country of destination.⁵³
Set the purpose code: Pick the code matching the main deliverable, such as P0802 for design shipped as code, on each platform or with your bank.⁵⁴⁵⁵
File the EDF: Give the AD bank one Export Declaration Form for the month's export invoices within 30 days from the end of the month.²
Collect within nine months: Realise each invoice within nine months from the invoice date, or ask the AD bank for an extension.³²
Keep proof of receipt: Save the FIRA or FIRC for each payment and self-generate the e-BRC on the DGFT portal from the bank's IRM.⁵⁶⁵⁷

The export invoice generator and EDF generator cover steps 4 and 6.⁵³²

Is the export realisation period for UI/UX designers 15 months?

The export realisation period for UI/UX designers is nine months from the invoice date, or twelve months for rupee invoices.³ The 15-month figure came from a November 2025 amendment that applied from 14 November 2025 and was reversed from 5 June 2026.⁵⁸⁵⁹ See the export realisation period.

Which purpose code applies to UI/UX designers?

The purpose code that applies to a UI/UX designer depends on whether the deliverable is a built product, pure design or research, chosen from the RBI receipt codes introduced by Circular No. 84 of 29 February 2012.⁶⁰

Code	Best for (transaction type)	Official RBI description	Source
P0802	Design and front-end build of an app or website, design systems shipped as code	Software consultancy/implementation (other than those covered in SOFTEX form)	⁵⁴⁵⁵
P0807	The same type of work, where your bank applies the off-site code	Off-site Software Exports	⁵⁴⁵⁵
P1099	Design-only work such as wireframes and visual design with no build	Other services not included elsewhere	⁵⁴⁵⁵
P1016	Stand-alone user research studies or surveys	Market research and public opinion polling service	⁵⁴⁵⁵

Razorpay: One code applies to all international transactions on the account, and the MoneySaver list does not include P0807.⁶¹¹⁶
Payoneer: The profile code applies to every payment and is printed on each FIRA.¹²
PayPal: One default code is set at account setup.⁶²⁶³
Wise: The code is entered with the business sector when setting up the business profile.⁶⁴⁵

See purpose code for design services for edge cases.

Which option is cheapest at $500, $2,000 and $5,000 for UI/UX designers?

The cheapest option for UI/UX designers changes with invoice size, because a flat fee weighs more on a small invoice and a percentage fee weighs more on a large one.²⁹³⁰²⁶²⁷²⁵ The table below works out the INR received from each provider's published fees at today's exchange rate.

Platform	Best for	INR on USD 2,000	INR on USD 5,000	INR on USD 10,000	Cost on USD 5,000
SkydoMost INRTransfer to Skydo local account details or international SWIFT account	Local bank transfers from major markets	₹1,86,373	₹4,67,991	₹9,39,206	0.68%
Karbon BusinessBank transfer to a Karbon virtual USD account	US bank transfers and marketplace payouts	₹1,86,262 to ₹1,86,601	₹4,65,655 to ₹4,66,503	₹9,31,311 to ₹9,33,007	1.00 to 1.18%
RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)	Local transfers from the US, UK and eurozone	₹1,86,262 to ₹1,86,601	₹4,65,655 to ₹4,66,503	₹9,31,311 to ₹9,33,007	1.00 to 1.18%
PayoneerLocal bank transfer to Payoneer receiving account details	Marketplace payouts such as Amazon or Upwork	₹1,80,947 to ₹1,86,601	₹4,52,367 to ₹4,66,503	₹9,04,734 to ₹9,33,007	1.00 to 4.00%
PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)	Clients paying by card or PayPal balance	₹1,72,958 to ₹1,74,760	₹4,32,436 to ₹4,36,940	₹8,64,899 to ₹8,73,908	7.27 to 8.23%

Not estimated because pricing for USD is not fully published: Wise.

Ranked by INR received on USD 5,000. Reference rate: European Central Bank data for 13 November 2026. Fees, conversion markup, GST on fees and FIRA charges as published by each provider, checked 28 October 2026. Ranges appear where a provider publishes a range or does not state its GST rate. Intermediary bank charges are excluded. See the methodology.

For example, on a $2,000 invoice Skydo's USD 19 fee is 0.95% of the invoice before GST, and Razorpay's MoneySaver fee is 1% before GST.²⁹³⁰²⁶²⁷²⁵ PayPal's 4.40% plus USD 0.30 is 4.415% of the same invoice, and converting the rest at 3.0% to 4.00% above the base rate brings the total to about 7.28% to 8.24%.²⁰⁶ On a $500 invoice, the same USD 19 Skydo fee is 3.8% before GST.²⁹³⁰

Large invoices: A single PA-CB payment cannot exceed ₹25 lakh, so check how a provider handles a bigger invoice before you send it.¹⁵
PayPal ceiling: PayPal's India user agreement lists an export payment above USD 10,000 per transaction as a restricted activity.⁶⁶³

The platform cost comparison and the USD to INR rate page let you rerun the numbers for your own invoice.

What documents follow each payment to a UI/UX designer?

Each payment to a UI/UX designer should be matched by a FIRA or FIRC, an e-BRC from the bank's report, and the monthly EDF; a registered designer also keeps an LUT and a rule 46 export invoice.⁵⁶⁵⁷²⁴⁶⁵³

Document	Best for	What it shows	When	Source
FIRA or FIRC	Matching each milestone payment to its invoice	Proves the foreign payment was credited; rule 89(2)(c) asks for BRC or FIRC details when claiming a GST refund on exported services.	For each payment, from the bank or payment provider	⁵⁶
e-BRC	Showing the export was realised	Electronic Bank Realisation Certificate the exporter self-generates on the DGFT portal from the bank's inward remittance message (IRM).	After the bank reports the receipt	⁵⁷⁶⁵
Export Declaration Form (EDF)	Every designer from 1 October 2026	Declares the month's service exports to the AD bank; one EDF can cover all exports to one or more recipients in a month.	Within 30 days from the end of the invoice month, or by the payment date for non-software services	²
Letter of Undertaking (LUT)	GST-registered designers	Lets a registered exporter invoice without IGST.	Once for each financial year, in FORM GST RFD-11	⁴⁶⁵⁰
Export invoice	GST-registered designers	Carries the rule 46 export endorsement and the recipient's name, address and country of destination.	With each invoice	⁵³

What each platform gives:

Razorpay: Razorpay emails a Foreign Inward Remittance Statement (FIRS) within 24 hours after settlement for bank transfers.¹⁶³³²⁷
Karbon Business: Karbon says it provides a FIRA for every transaction, issued by its licensed banking partner.¹⁷
Skydo: Skydo says it issues a free FIRA on every payment received.³⁶³⁹
Payoneer: Payoneer gives a free digital FIRA for each transaction within 24 to 72 hours, showing the purpose code you set in your profile.¹²⁴¹
PayPal: PayPal offers a free weekly digital FIRA from February 2026, with custom FIRAs charged per request.⁴³
Wise: Wise emails an e-FIRC for each transfer within 3 working days.⁵⁴⁴

The FIRC vs FIRA vs e-BRC guide explains the difference between the three.

What changes in 2026 for UI/UX designers paid abroad?

The 2026 changes for UI/UX designers are the new FEMA export regulations from 1 October 2026, the EDF for every service exporter, the return of the nine-month realisation period and the Income-tax Act, 2025.²³⁶⁶

New FEMA regulations: The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force on 1 October 2026 and replaced the 2015 regulations.²
EDF for every service exporter: From 1 October 2026 every exporter of services, not only software exporters, files an EDF with the AD bank.²
SOFTEX superseded: RBI Circular No. 20 supersedes the earlier SOFTEX circulars with effect from 1 October 2026, and the EDF now covers software exports.⁶⁷²
Realisation back to nine months: The period moved to 15 months from 14 November 2025, returned to nine months from 5 June 2026, and stays at nine months from the invoice date under the amended 2026 Regulations.⁵⁸⁵⁹³
Income-tax Act, 2025: The new Act applies from 1 April 2026, and "tax year" replaces previous year and assessment year, so tax year 2026-27 runs from 1 April 2026 to 31 March 2027.⁶⁶
PA-CB authorisations: RBI's list dated 16 October 2026 shows Skydo authorised on 8 January 2026 and Wise on 12 March 2026, while Payoneer received in-principle authorisation on 22 January 2026.⁴³⁷⁵⁸⁹¹⁰¹¹¹²
PayPal FIRA: PayPal moved to a free weekly digital FIRA from February 2026.⁴³
GST Council recommendation: The 57th GST Council meeting on 8 October 2026 recommended omitting condition (v) of section 2(6) of the IGST Act; this needs a law change and is not in force.⁶⁸

Designers who used to file SOFTEX for software deliverables can read SOFTEX replaced by EDF.

How did we verify this?

We checked this page against the sources below on 31 October 2026. Provider fees, conversion markups and RBI payment aggregator (PA-CB) status were checked on 28 October 2026. Rupee amounts use European Central Bank reference rates for 13 November 2026. Read our methodology or report an error.

Frequently asked questions

Is the export realisation period for services 15 months now?+

The export realisation period for services is nine months from the invoice date, or twelve months for rupee invoices. RBI raised it to 15 months from 14 November 2025, cut it back to nine months from 5 June 2026, and the amended 2026 FEMA regulations keep nine months from 1 October 2026.³⁵⁸⁵⁹

Can a UI/UX designer choose a different purpose code for each Razorpay payment?+

A UI/UX designer cannot vary the code per payment on Razorpay, because the code selected during international activation applies to all international transactions on the account. Razorpay's MoneySaver list includes P0802 but not P0807, so check the list before you activate.⁶¹¹⁶

Do I still file SOFTEX for app designs delivered as code?+

No SOFTEX form is filed for app designs delivered as code after 30 September 2026. RBI Circular No. 20 supersedes the earlier SOFTEX circulars from 1 October 2026, and software exports are declared on the Export Declaration Form given to the AD bank, or to the Development Commissioner for SEZ units.⁶⁷²

Is design work software for the RBI EDF?+

The 2026 FEMA export regulations define software to include any drawing, design or computer programme in a non-physical medium. Because the option to file the EDF on or before the payment date is given to non-software exporters, ask your AD bank how it classifies design files you deliver online.²

Does Razorpay accept individual freelancers for international payments?+

Razorpay's MoneySaver onboarding form lists Individual, Sole Proprietorship, Partnership, Private Limited, Public Limited and LLP as business types, after Razorpay KYC. The business must fall under one of the export purpose codes Razorpay lists, and card payments need a website with policy pages.¹⁶⁶⁹³²

What happens if a foreign client never pays a design invoice?+

If a design invoice stays unrealised more than one year after the due date, regulation 13 of the 2026 FEMA regulations allows further exports only against full advance or an irrevocable letter of credit. Under an LUT, rule 96A also makes IGST with interest payable after the allowed period.²⁵¹

Can a Wise payment above 25 lakh rupees reach my Indian account?+

A Wise payment above ₹25 lakh or equivalent cannot reach your Indian account in one transaction, because Wise returns payments outside its 5 USD minimum and ₹25 lakh maximum to the sender. RBI's payment aggregator directions cap each PA-CB transaction at ₹25 lakh.⁵¹⁵

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.

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