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Private filing guide. Your bank accepts the EDF form. This is not an official government website.
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How to file an EDF for Apple developer earnings

English

Apple pays App Store proceeds in foreign currency after its commission. The financial report is the record to line up with your invoice. The sales report is not.

Use the financial report

In App Store Connect, open Reports, then Create Reports, and download the financial report for the month. The download is a .gz file with a tab-separated text file inside. A sales report looks similar and is the wrong file.

The amount is the proceeds after Apple’s commission. The report is not an invoice, and it does not name your bank. From 1 October 2026 those proceeds are declared as a service export on the Export Declaration Form.

What to put on Part 2B

The service recipient is Apple. Apple is the third-party payer. The period end on the financial report is the date to match to the invoice for that month. The invoice number is the number on the invoice you raised, not a figure copied from a sales report.

The code this site uses for apps sold through the App Store is SAC 998314. The purpose code usually reported with it is P0807. Confirm both with your bank. Mode of realisation for a normal payout is other, unless you collected against a letter of credit.

Deadline

App earnings are software. File within 30 days after the end of the month in which the invoice was raised. The option to file on or before the payment date is for services other than software, so it does not apply here.

Foreign-currency proceeds are to be realised and brought into India within nine months from the invoice date. If the invoice or the settlement is in rupees, the period is twelve months. Give the signed form to the bank that receives the money, or to Software Technology Parks of India. Leave the certification block empty. Free EDF does not file the form.

Related guides

  • EDF filing deadline for service exports

    The filing clock starts from the invoice month. Realisation is a second, longer clock. Both dates changed with the rules that took effect on 1 October 2026.

  • SAC codes on the EDF for freelancers

    Part 2B asks for a Service Accounting Code, the same family of code used on a GST invoice. The bank’s purpose code is a different label, and it is not a column on the form.