P0802 purpose code: software consultancy and implementation
P0802 is the RBI purpose code most Indian software developers and IT consultants use for payments from foreign clients. Here is what it covers, how it relates to P0807, and why the line between them is blurred since SOFTEX ended.
Last updated 09 Oct 2026 · Not legal or tax advice
What P0802 means
RBI's description, word for word:
P0802: Software consultancy/implementation (other than those covered in SOFTEX form)
From the RBI purpose code list for receipts (A.P. (DIR Series) Circular No. 84, 29 February 2012, Annex I).
Who uses it
- Freelance software developers and IT consultants building or implementing software for clients abroad.
- Software consultancy, implementation and custom development billed to a foreign client.
P0802 or P0807 after SOFTEX
| Code | RBI description |
|---|---|
| P0802 | Software consultancy/implementation (other than those covered in SOFTEX form) |
| P0807 | Off-site Software Exports |
P0802 excludes exports "covered in SOFTEX form", and P0807 was historically paired with SOFTEX. SOFTEX was abolished on 1 October 2026 and RBI hasn't revised the purpose codes, so where one ends and the other begins is unclear. Both are software export codes. Ask your bank which it expects, and record the code that actually appears on each FIRA.
Where the code goes
- With your bank or provider, when the money arrives. For a direct wire your bank asks you for the purpose; payment providers such as Payoneer and PayPal ask you to set one in your account.
- Not on the EDF. The Export Declaration Form has no purpose-code field. See every EDF field.
- Not a GST requirement. Some exporters show it on the invoice to help the bank; that's optional.
Questions
What is purpose code P0802?
An RBI purpose code for money received from abroad: "Software consultancy/implementation (other than those covered in SOFTEX form)". Your bank or payment provider records it for each inward payment.
Should I use P0802 or P0807?
Both describe software exports. P0802's wording excludes exports "covered in SOFTEX form", and P0807 ("Off-site Software Exports") was historically paired with SOFTEX. SOFTEX was abolished on 1 October 2026 and RBI hasn't revised the codes, so the boundary is unclear. Wise's purpose-code list, for example, maps software exports to P0807. Ask your bank which it applies, and keep a record of the code on each FIRA.
Does the purpose code go on my invoice or EDF?
No. It's banking information: you tell your bank (or set it with your payment provider) when the money arrives. The Export Declaration Form has no purpose-code field, and GST invoice rules don't ask for one. Some exporters show it on the invoice to help the bank.
What if my payment came in under a personal code?
Codes such as P1301 (family maintenance and savings) don't describe export income and weaken your proof that it was an export. Ask your bank whether it can correct the purpose for that payment, and set the right code with your provider for future payments.