'IT work for a foreign company' is not precise enough for tax classification. Custom development, licensing, SaaS, support and consulting can require different analyses.
VAT: identify the export category
DGI lists specific services that can qualify as exports when their conditions are met. A foreign customer alone is not proof.
IRAE: identify the exempt activity
The software IRAE exemption has a separate scope and requirements. VAT-export status does not automatically establish IRAE exemption, or vice versa.
Documents should tell the same story
Contracts, statements of work, CFE descriptions and technical evidence should make it possible to distinguish development, implementation, support, licensing and consulting.
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