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SAC codes for export of services
Last updated: 8 October 2026
Short answer: the EDF asks for the 6-digit SAC (Services Accounting Code) of each invoice, the same code used for GST. Common ones: 998314 IT design and development, 998313 IT consulting, 998311 management consulting, 998391 specialty design, 998361 advertising, 998399 other professional services.
| SAC | Description |
|---|---|
| 998111 | Research and experimental development services in natural sciences |
| 998112 | Research and experimental development services in engineering and technology |
| 998113 | Research and experimental development services in medical sciences and pharmacy |
| 998121 | Research and experimental development services in social sciences |
| 998130 | Interdisciplinary research and experimental development services |
| 998144 | Research and development originals in computer related sciences |
| 998212 | Legal advisory and representation services concerning other fields of law |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights |
| 998214 | Legal documentation and certification services concerning other documents |
| 998216 | Other legal services nowhere else classified |
| 998221 | Financial auditing services |
| 998222 | Accounting and bookkeeping services |
| 998223 | Payroll services |
| 998231 | Corporate tax consulting and preparation services |
| 998232 | Individual tax preparation and planning services |
| 998311 | Management consulting and management services (financial, strategic, HR, marketing, operations, supply chain) |
| 998312 | Business consulting services including public relations services |
| 998313 | Information technology consulting and support services |
| 998314 | Information technology design and development services (software, apps, websites) |
| 998315 | Hosting and information technology infrastructure provisioning services |
| 998316 | Information technology infrastructure and network management services |
| 998319 | Other information technology services nowhere else classified |
| 998321 | Architectural advisory services |
| 998322 | Architectural services for residential building projects |
| 998323 | Architectural services for non-residential building projects |
| 998325 | Urban planning services |
| 998328 | Landscape architectural services and advisory services |
| 998331 | Engineering advisory services |
| 998332 | Engineering services for building projects |
| 998333 | Engineering services for industrial and manufacturing projects |
| 998334 | Engineering services for transportation projects |
| 998336 | Engineering services for telecommunications and broadcasting projects |
| 998338 | Engineering services for other projects nowhere else classified |
| 998339 | Project management services for construction projects |
| 998346 | Technical testing and analysis services |
| 998349 | Other technical and scientific services nowhere else classified |
| 998361 | Advertising services |
| 998365 | Sale of internet advertising space |
| 998371 | Market research services |
| 998382 | Advertising and related photography services |
| 998383 | Event photography and event videography services |
| 998386 | Photographic and videographic processing services (editing) |
| 998391 | Specialty design services (interior, fashion, industrial, graphic and other design) |
| 998392 | Design originals |
| 998393 | Scientific and technical consulting services |
| 998394 | Original compilations of facts or information |
| 998395 | Translation and interpretation services |
| 998396 | Trademarks and franchises |
| 998397 | Sponsorship services and brand promotion services |
| 998399 | Other professional, technical and business services nowhere else classified |
| 998415 | Data transmission services |
| 998424 | Audio and video conferencing over the internet |
| 998431 | Online text content such as books, newspapers, periodicals and directories |
| 998432 | Online audio content |
| 998433 | Online video content |
| 998434 | Software downloads |
| 998439 | Other online content nowhere else classified |
| 998442 | Services of independent journalists and press photographers |
| 998511 | Executive or retained personnel search services |
| 998512 | Permanent placement services |
| 998513 | Contract staffing services |
| 998514 | Temporary staffing services |
| 998522 | Security consulting services |
| 998593 | Telephone-based support services (call centre) |
| 998594 | Combined office administrative services |
| 998595 | Specialised office support services (document preparation and the like) |
| 998596 | Events, exhibitions, conventions and trade shows organisation services |
| 998599 | Other support services nowhere else classified |
| 998713 | Maintenance and repair services of computers and peripheral equipment |
| 999259 | Specialised education services |
| 999293 | Commercial training and coaching services |
| 999294 | Other education and training services nowhere else classified |
| 999299 | Other educational support services |
| 997331 | Licensing services for the right to use computer software and databases |
Descriptions follow the official GST Scheme of Classification of Services. If unsure, use the code on your GST invoices or ask your CA.