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Papua New Guinea Tax Information

10% GST

GST is 10% standard. Registration required above PGK 250,000 turnover. TIN mandatory for businesses.

Consulting Services to Invoice

  • Strategy consulting
  • Management consulting
  • Advisory services
  • Workshop facilitation
  • Retainer arrangements
  • Project consulting

Invoice Requirements in Papua New Guinea

TIN number
GST registration
Client TIN
Invoice number
GST (10%)
Total in PGK

Payment Terms

Net 30 is standard. Milestone payments for large engagements.

Cash14 days30 daysCOD

Payment Methods in Papua New Guinea

Bank TransferBSPWestpacANZCredit CardCash

Consulting Invoice Tips

  • Include professional credentials
  • Break down phases clearly
  • Document deliverables
  • Consider value-based pricing
  • Reference engagement letter

Frequently Asked Questions

What tax rate applies to consulting invoices in Papua New Guinea?

Papua New Guinea has 10% GST. GST is 10% standard. Registration required above PGK 250,000 turnover. TIN mandatory for businesses.

What payment methods are common for consultings in Papua New Guinea?

Common payment methods in Papua New Guinea include: Bank Transfer, BSP, Westpac, ANZ, Credit Card, Cash. Net 30 is standard. Milestone payments for large engagements.

What should consulting invoices include in Papua New Guinea?

Your invoice should include: TIN number, GST registration, Client TIN, Invoice number. For consulting services specifically, also include: Strategy consulting, Management consulting, Advisory services.

How should consultants structure invoices?

Include engagement reference, billing period, hours or deliverables, expenses, and payment terms.

Should consultants charge for travel?

Yes, charge 50% of hourly rate for travel or include in project fee. State policy upfront.

What is PNG's GST rate?

Papua New Guinea applies 10% GST on most goods and services. Exports are zero-rated. Some essential items like medicine and education may be exempt or zero-rated.