Indian Chartered Accountants and accounting firms serving international clients — NRI tax return preparation, FEMA compliance advisory, transfer pricing, India entity accounting for foreign companies — receive cross-border fees that require specific billing structure and cross-border payment infrastructure. This guide covers the specifics.
What Indian CAs Do for International Clients
NRI tax services (largest international segment):
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Indian income tax return filing for NRIs
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Tax residency determination (RNOR, NRI, Resident)
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Capital gains tax on India-based assets
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FEMA compliance for NRI investment
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Foreign Asset Schedule (FA Schedule) in ITR International company India advisory:
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India entity accounting and compliance
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Transfer pricing documentation
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FEMA/ODI/OCI advisory for inbound FDI
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GST registration and compliance for foreign companies operating in India Fees: NRI ITR filing: ₹5,000-₹50,000 per return (simple to complex). India entity accounting retainer: $500-$3,000/month. Transfer pricing: $2,000-$20,000 per documentation.
Billing Structure
NRI Tax Season Billing (Annual, High Volume)
Fixed fee per return: Bill when return is filed. Payment on or before filing.
Volume: A CA firm with 500 NRI clients at average $200/return = $100,000/year in international fees.
Challenge: NRI clients want to pay by Indian UPI or international card. Both work via Playto Pay.
International Company Retainer (Monthly)
Monthly retainer billing: India entity accounting, payroll, compliance retainer.
Playto Pay** card auto-billing:** International parent company enters card once; charged monthly automatically. 4% flat. FIRA auto. Daily INR.
Large Advisory Projects
Transfer pricing documentation: $2,000-$20,000 per engagement. Milestone billing (50% on engagement, 50% on delivery). Wire receipt via Playto Pay VBA (1% flat) or Skydo for large amounts (0.3% above $10K).
Specific Considerations for CA Billing
ICAI and billing currency: ICAI's Code of Ethics doesn't restrict billing in foreign currency for services rendered to international clients. Standard export of services treatment applies.
Privilege and confidentiality: Client financial information in invoice descriptions. Use matter codes: "Professional Services — Matter CA-2026-042" rather than describing the specific tax issue.
FIRA purpose code: P0702 (Accounting, Auditing, Tax Services) is the most appropriate purpose code for CA firm cross-border receipts.
GST on international CA services: Export of professional services = zero-rated IGST under LUT. No GST on international client invoices. LUT filed annually.
Tax Season Surge: NRI Client Payment Flow
March-July peak (India ITR season for NRIs):
With 200 NRI clients filing returns, 200 FIRAs need to be generated. Manual FIRA from bank per payment is impossible at this scale.
Playto Pay auto-FIRA per transaction is operationally essential for high-volume NRI tax season billing. Download batch FIRA at month end for CA's GST export documentation.
FAQ
What is the best payment infrastructure for Indian CA firms serving NRI clients? Playto Pay: international card 4% flat (NRI pays by US/UK card), UPI 0% (NRI with Indian account), FIRA auto per payment, daily INR. Auto-billing for monthly retainer clients.
What FIRA purpose code do Indian CA firms use? P0702 (Accounting, Auditing, and Tax Advisory Services) for accounting and tax work. P0701 (General Professional Services) for general advisory.
Can NRI clients pay Indian CA firms via UPI? Yes, if they maintain an Indian bank account linked to UPI. Playto Pay UPI 0%. For NRIs without Indian accounts: card payment at 4% flat.