To be paid promptly, make sure you provide MFAT with an accurate invoice and any supporting documentation requested under our contract with you. Use these guidelines to help you.

If you have questions that aren’t answered here and on associated pages on this website, contact MFAT’s IDG Financial Support Team +64 4 439 8000 or the MFAT officer responsible for managing your New Zealand Aid Programme contract.

Contractor invoices must be sent to the address stated on the contract.

Airfare claims

Acceptable forms of receipt are:

  • Tax invoices from a 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 an airfare claim

Description Net GST Total 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

Per diem or meal and allowance claims

A per diem (or daily) allowance is provided to cover the daily cost of meals, accommodation, and incidentals while overseas. New Zealand Aid Programme per diem rates are updated quarterly. You can claim per diems only at the rate that was applicable when your trip began. 

Check the correct per diem rate

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 either:

  • Air tickets with boarding passes
  • Hotel bills
  • Other evidence that you were in the country for the period claimed.

Itineraries are not acceptable as evidence.

Unless specified in your contract, 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 should also be used when claiming a per diem allowance for meals and incidentals (used when an airfare/accommodation package has been purchased).

Example of a per diem claim

 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

If you have to overnight in New Zealand, then we'll pay the actual cost of your accommodation, up to a maximum of $165 exclusive of GST. We'll also pay you an allowance for meals and incidentals - currently $20 breakfast, $15 lunch, $35 dinner, and $10 incidentals - eg if you arrived at 11pm and left the next day at 10am, you would be entitled to a breakfast only. Please note the meal rates are inclusive of NZ GST.

Where an airfare/accommodation package is purchased, MFAT will reimburse the contractor for the full cost of the package. However, MFAT will pay an allowance for meals and incidentals (using a rate specific to that country) rather than a full per diem. The applicable rate will be set out in your contract or is available from the MFAT officer responsible for managing your New Zealand Aid Programme contract.

Miscellaneous claims

Where receipts are required under contract, all items such as internal travel costs, photocopying, and communications must be accounted for with documentation, receipts and appropriate exchange rates into the contract currency. 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  a miscellaneous claim

Description Net GST Total Ref. (please attach receipts)
Telephone, Vodafone $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  $93.00  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:

  • Purchase of gifts
  • Koha
  • Tipping

Goods claims

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 New Zealand, these 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's 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 a purchase of goods claim

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

 

New Zealand Goods and Services Tax (GST)

If you're GST registered or receiving a grant deemed to include NZ GST, you must supply a taxable invoice that meets the New Zealand Inland Revenue Requirements (external link).

Supplies of goods or services to non-residents, such as services carried out overseas by contracted consultants, may be zero-rated for GST as the supply, and final consumption, is not within New Zealand.

Where such services are provided in New Zealand, these are subject to GST, if the contractor is GST registered. Please seek guidance from the New Zealand Inland Revenue or an appropriate tax advisor.

Helpful pointers

  • Provide a reference number on your invoice.
  • Total and organise your claims as set out in the sample below. Provide receipts in the order given on the invoice.  
  • Number and cross-reference all supporting materials in the invoice or its supporting schedule. This is extremely important with large invoices and if this isn't done, it may be sent back to you for re-invoicing.
  • Deduct advances from your first invoice. If this is less than the advance, don't send it in; consolidate it until the amount exceeds the advance. Don't send a separate duplicate copy of your invoice to programme managers. Duplicate invoices can sometimes lead to lengthy delays in payment.
  • State the Activity name, Activity code, and Koru ID on invoices.
  • Invoice us regularly as per the Milestone Table of your contract.

Bank account acceptable form

The full bank details  of the contracted entity (or person) can be provided in the following acceptable forms to MFAT:

  • This Authority for Direct Credit Payment Form [DOC, 71 KB], which provides details of your bank account and approval to make payment into that account
  • A copy of an invoice (including all details specified in the Authority for Direct Credit Payment form)
  • Official letterhead (including all details specified in the Authority for Direct Credit Payment form)

We recommend that the bank details are on all invoices submitted for payment.

Please ensure you advise the MFAT officer responsible for managing your New Zealand Aid Programme contract in the event your bank account is changed, and provide the new bank details.