Getting paid

Invoice preparation

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.

Airfare claims

Acceptable forms of receipt are:

  • Tax invoice from travel agency
  • Air NZ travel card, or similar

The following will not be accepted  as receipts:

  • Itineraries
  • Tickets indicating price on stub
  • Quotes/pro-forma invoices
  • Purchase orders

Example of airfare claim

 

DescriptionNetGSTTotal

Ref (attach travel agent or  airline invoice)

Airfare, J Bloggs, Akl/Nadi/Suva/Nadi/Akl        

      $1,212.31

$0.00$1,212.31 #1
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.

Per diem claims

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:

  • Air tickets with boarding passes
  • Hotel bills

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.

Example of per diem claim

DescriptionNetGSTTotalRef (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

Miscellaneous claims

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.

Example of miscellaneous claim

DescriptionNetGSTTotalRef (please
attach receipts
Telephone, Clear$106.96$16.04$123.00#6
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$93.00N/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:

  • Purchase of gifts
  • Koha
  • Tipping

Purchase of goods

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.

Example of purchase of goods claim

DescriptionNetGSTTotalRef (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

New Zealand Goods and services tax (GST)

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/

Helpful pointers

  • It is helpful to total and organise your claims as set out on the example invoice on the following page.  Provide receipts in the order given on the invoice.
  • Please provide a reference number on invoice. 
  • Advances must be deducted from the first invoice.  If this is less than the advance, do not send it in; consolidate it until the amount exceeds the advance. Do not send a separate duplicate copy of your invoice to programme managers.  Duplicate invoices can lead to delays (sometimes lengthy) in payment.
  • All supporting materials must be cross-referenced in the invoice or its supporting schedule.  This is extremely important with large invoices.  If this is not done, it may be sent back to you for re-invoicing.
  • State the project name on invoices.
  • Please invoice regularly as per the payment and reporting section of your contract.

Please see our sample invoice (Word document)  

Authority for Direct Credit Payment Form

This form provides details of your bank account and evidence of your authority to execute your agreement with MFAT.