To ensure prompt payment of your invoices you need to provide MFAT with an accurate invoice and supporting documentation. These guidelines will help you do this.
If you have questions that are not answered on these web pages, please contact MFAT’s IDG Financial Support Team on +64 4 439 8000 or the MFAT officer responsible for managing your New Zealand Aid Programme contract.
Contractors’ invoices must be sent to the address stated on the contract.
Acceptable forms of receipt are:
The following will not be accepted as receipts:
Ref (attach travel agent or airline invoice)
|Airfare, J Bloggs, Akl/Nadi/Suva/Nadi/Akl||
|Airfare, J Bloggs, Chch/Wln/Chch||$487.00||$73.05||$560.05||#2|
Where an airfare/accommodation package is purchased, MFAT will reimburse the contractor for the full cost of the package. In these cases, MFAT will pay an allowance for meals and incidentals only specific to each country.
A per diem (or daily) allowance is provided to cover the costs of meals, accommodation, and incidentals while overseas. This per diem will be paid at the New Zealand Aid Programme rate applicable at the commencement of the trip. These rates are updated quarterly and available in the Per diems section of this website.
To be paid per diems you need to provide evidence that you were in-country for the period you are claiming for. Acceptable forms of evidence are:
Itineraries are not acceptable as evidence.
Per diems are claimable for each night in-country, i.e. if you arrive in Apia on the 1st, and leave on the 6th; you are entitled to 5 x nights’ per diems (1st, 2nd, 3rd, 4th, and 5th). This formula also works when claiming a per diem allowance for meals and incidentals (used when an airfare/accommodation package has been purchased).
If you have to overnight in New Zealand, then we will pay the actual amount paid for accommodation, based on an estimate of $160 exclusive of GST. We will pay you an allowance for meals and incidentals incurred. Currently $20 breakfast, $15 lunch, $35 dinner, and $10 incidentals i.e. if you arrived at 11pm, leaving the next day at 10:00am, you would be entitled to a breakfast only. Please note the meal rates are inclusive of GST.
|Description||Net||GST||Total||Ref (please attach your|
air tickets or hotel bill)
|5 nights Suva, 1-5 Oct, @ $181/day||$905.00||$0.00||$905.00||#3|
|1 night Auckland, 7 Oct, Airport Hotel||$150.00||$22.50||$172.50||#4|
|1 x Meal Entitlement – breakfast||$17.39||$2.61||$20.00||#5|
All items such as internal travel costs, photocopying, and communications must be accounted for with documentation, receipts and appropriate exchange rates. This includes items costing less than NZ$50. It is at MFAT's discretion to waive the production of a receipt if circumstances are such that it would be reasonable to do so.
|Car rental, F$320 @ 1.0075||$322.40||$0.00||$322.40||#7|
|Photocopying, done in house. 1500 x 0.05c, 15 x $1.20 (covers and binding)||$80.87||$12.13||$93.00||N/A|
|Photocopying, Rapid Copy||$1,043.48||$156.52||$1200.00||#8|
|Vaccinations, Mana Medical Centre||$208.70||$31.30||$240.00||#9|
Please note the following items should be met from the per diem allowance:
With the prior approval of MFAT a contractor may purchase equipment and materials as part of the contract. If these goods are being exported from NZ, they should be treated as zero-rated for GST.
The contractor must account for all disbursements with documentation, receipts and appropriate exchange rates. This includes items costing less than NZ$50. It is at MFAT's discretion to waive the production of a receipt if circumstances are such that it would be reasonable to do so.
|Description||Net||GST||Total||Ref (please attach receipts)|
|Laptops, $3,050 each x 4, Quay Computers||$12,200.00||$0.00||$12,200.00||#10|
|School Books, Read Me Books||$120,000.00||$0.00||$120,000.00||#11|
If you are GST registered you must include the GST number on your invoice.
Supplies of goods or services to non-residents, such as services carried out overseas by contracted consultants, are zero-rated for GST as the supply, and final consumption, is not within New Zealand.
Where such services are provided in New Zealand, they are subject to GST, if the contractor is GST registered.
The GST rate increased on 1st October 2010 from 12.5% to 15%. For information on how this change may impact your invoicing and other general GST information see http://www.ird.govt.nz/gst/
This form provides details of your bank account and evidence of your authority to execute your agreement with MFAT.