Invoicing foreign clients: Upwork, Fiverr, direct: FIRC and proof of export

Digital economy · Global Freelancing

Updated 31 Oct 2026. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Facts
When you receive money from a foreign client, you need proof that it was for export of service, not just a random foreign transfer (which could attract Sec 102, Income-tax Act 2025 (old Sec 68) scrutiny).
Provisions and law
- FEMA 1999 | RBI ECB Guidelines | GST, export documentation
Analysis
FIRC (Foreign Inward Remittance Certificate): Your Indian bank issues this when foreign currency is credited. Contains: sender's name/country, amount, currency, purpose code. Get FIRC for every payment. Bank usually offers e-FIRC on request. Upwork/Fiverr: These platforms pay from their international entities. Get the payment breakdown showing client name, project, and amount. Platform 1099/earnings reports are useful. FIRC from your bank when money hits account. Documentation stack for every foreign payment: Invoice to client → platform earnings report → FIRC from bank → bank statement showing credit.
Conclusion
Talk to a Savvy for the exact next step on your case.

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Coder and freelance developer with foreign clients money map: export of services, LUT, FIRC or FIRA, Sec 58 (old 44ADA)

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General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.

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