Invoice guidelines
also see | Frequently asked questions
To ensure prompt payment of your invoices you need to provide NZAID with an accurate invoice and supporting documentation. These guidelines will help you to do this.
For more information, please contact the Contracts Payments Officer by phoning + 64 4 439 8739 or email.
Consultant invoices should be sent to the following address:
Payments Officer
Financial Services Unit
NZAID
Private Bag 18-901
Wellington 5045
New Zealand
Airfare claims
Acceptable forms of receipt are:
- tax invoice from travel agency
- Air New Zealand travel card, or similar.
Forms of receipt which are not acceptable:
- travel itineraries
- tickets indicating price on stub
- quotes/pro-forma invoices
- purchase orders.
Where an airfare or accommodation package is purchased, NZAID will reimburse the consultant for the full cost of the package. In these cases, NZAID will pay an allowance for meals and incidentals only. This will be based on the Ministry of Foreign Affairs and Trade casual meal allowance rate for that country.
Example:
Description |
Nett |
GST |
Total |
Ref (please attach an invoice from the travel agent or the airlines) |
|---|---|---|---|---|
| Airfare, J Bloggs, Akl/Nadi/Suva/Nadi/Akl | $1,212.31 | $0.00 | $1,212.3 | #1 |
| Airfare, J Bloggs, Chch/Wln/Chch | $497.78 | $62.22 | $560 | #2 |
Per diem claims
A per diem (or daily) allowance is provided to cover the costs of meals, accommodation, and incidentals while overseas. The per diem will be paid at the NZAID rate applicable at the start of your travels. These rates are updated quarterly and published on 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 receipt are:
- air tickets
- hotel bill.
Forms of receipt which are not acceptable:
- an itinerary.
Per diems are claimable for each night in-country. For example, 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 an allowance for meals and incidentals (used when an airfare or accommodation package has been purchased).
If you have to overnight in a New Zealand city, then NZAID will pay the actual cost of accommodation, based on an estimate of $160.00 per night. In addition we will pay you an allowance for meals. Currently meal allowances are $20 breakfast, $15 lunch, and $35 dinner. For example: if you arrived at 11:00pm, 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:
Description |
Nett |
GST |
Total |
Ref (please attach your air tickets or hotel bill) |
|---|---|---|---|---|
| 5 nights Apia, 1-5 July, @ $218/day | $1,090.00 | $0.00 | $1,090.00 | #3 |
| 1 night Auckland (airport hotel), 7 July | $99.00 | $12.38 | $111.38 | #4 |
| 1 x Meal Entitlement - breakfast | $17.78 | $2.22 | $20.00 | #5 |
Purchase of goods
With the prior approval of NZAID the consultant may purchase equipment and materials for the purpose of fulfilling the contract. If these goods are being exported from New Zealand, they should be treated as zero-rated for GST.
The consultant must account for all disbursements with documentation, receipts and appropriate exchange rates. This includes items costing less than NZ$50. It is at NZAID's discretion to waive the production of a receipt if circumstances are such that it would be reasonable to do so.
Example:
Description |
Nett |
GST |
Total |
Ref (please attach receipts) |
|---|---|---|---|---|
| Laptops, Quay Computers, $3,050 each x 4 | $12,200.00 | $0.00 | $12,200.00 | #6 |
| School Books, Read Me Books | $120,000.00 | $0.00 | $120,000.00 | #7 |
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 NZAID's discretion to waive the production of a receipt if circumstances are such that it would be reasonable to do so.
Example:
Description |
Nett |
GST |
Total |
Ref (please attach receipts) |
|---|---|---|---|---|
| Telephone, Clear | $109.33 | $13.67 | $123.00 | #8 |
| Car rental, F$320 @ 1.0075 | $317.62 | $0.00 | $317.62 | #9 |
| Photocopying, done in house. 1500 x 0.05c, 15 x $1.20 (covers & binding) | $82.67 | $10.33 | $93.00 | N/A |
| Photocopying, Rapid Copy | $1,066.67 | $133.33 | $1200.00 | #10 |
| Vaccinations, Mana Medical Centre | $213.33 | $26.67 | $240.00 | #11 |
Please note the following items should be met from the per diem allowance:
- purchase of gifts
- koha
- tipping.
Goods and Services Tax (GST)
If you are GST registered you must include your GST number on your invoice.
Supplies of good or services to non-residents, such as services carried out overseas by contracted consultants, are zero-rated for GST following section 11(2)(d) and (e) of the IRD GST Act, as the supply, and final consumption, is not within New Zealand. Where such services are provided in New Zealand they are subject to GST, as the supply is in New Zealand.
Helpful pointers
- It is helpful to total and organise your claims as set out on the example invoice. Provide and number receipts in the order given on the invoice.
- Please provide a reference number on invoice. This helps us to track payments made.
- 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 name of project on invoices.
- Please invoice regularly, i.e. monthly invoices.
- Please read your contract thoroughly. This is very important. It details what your obligations are and what information and documentation NZAID requires.
also see | Frequently asked questions
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