How to file an EDF for Google Play developer earnings
Google Play pays developers outside India for apps, in-app purchases, and subscriptions. The earnings report is the payment record. It is not an invoice, and it is not the estimated sales file.
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Samsung pays Galaxy Store developers from outside India. The settlement you were paid is the figure for the EDF, described as a software export.
Galaxy Store seller reports can show estimated sales before Samsung pays. Wait for the settlement in USD or another foreign currency, or for the rupee credit if Samsung settled in rupees. That paid figure is the one to match to your invoice.
From 1 October 2026 this is an Export Declaration Form for services. Free EDF does not read a Galaxy Store file. You still fill Part 2B for the overseas Samsung company that paid you.
The recipient is the Samsung company on the settlement. Samsung is the third-party payer. Describe the service as software design and development, SAC 998314. Purpose code P0807 is what banks often apply to off-site software exports. Confirm it.
Net realisable value is the amount you expect to receive after Samsung’s commission, if that commission is the deduction you are declaring. Keep the invoice and the form on the same figures.
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.
Google Play pays developers outside India for apps, in-app purchases, and subscriptions. The earnings report is the payment record. It is not an invoice, and it is not the estimated sales file.
Amazon Appstore pays developers for apps and in-app items in foreign currency. Use the finalized payment, not an estimate, and describe the work as software.
Goods use Part 2A. Services use Part 2B. Each overseas recipient you invoiced that month gets a line, and the header of the form still identifies you and your bank.