As a general rule, DTU must not pay for goods or services before they have been delivered. However, in some cases, especially with foreign suppliers, prepayment may be required. This page explains when a payment is considered a prepayment, when exceptions apply, and what you need to do depending on the amount.
A payment is considered a prepayment when DTU is required to pay before the goods or services are delivered (typically based on a pro forma invoice). DTU generally avoids this type of payment, as the Danish Government Budget Guidelines do not allow payment before delivery, and to reduce financial risk.
Payments that are not considered prepayments
The following types of payments are not classified as prepayments:
Travel, conferences and personal expenses
Credit card payments
Memberships and subscriptions
Subscriptions and other recurring services
Software licences (if not covered by a framework agreement)
Rent
If your payment does not fall into one of these categories, you must always first attempt to reject the prepayment requirement or find an alternative supplier.
If prepayment cannot be avoided
Follow the rules below if the purchase is below DKK 100,000.
If the purchase exceeds DKK 100,000, you must contact Group Procurement.
The purchase amount is defined as the total order value (prepayment + final payment).
The unit/requisitioner is responsible for handling the process.
If the amount is below DKK 20,000, payment must be made using a DTU credit card, if possible.
If a credit card cannot be used, or if the amount is DKK 20,000–99,999, follow this process:
Assess alternatives
Ensure that all options for avoiding prepayment have been considered (cf. the Accounting Guidelines).
Complete and approve declaration
Complete the Prepayment declaration, confirming that all alternatives have been assessed and that the risk has been evaluated. The declaration must be signed by a person authorised to approve the purchase at the relevant amount (e.g. budget owner, project manager or other authorised approver according to the Accounting Guidelines, Appendix C).
Record the document
Register the declaration in DTU DOC under the relevant project.
Create a Purchase Order (PO) in DTU Fusion
Select "Non-catalogue amount" with two lines:
Line 1: Prepayment – price = prepayment amount
Line 2: Remaining amount – price = total price minus prepayment
Attach the signed declaration to the order.
The PO number must be stated on the invoice, and the payment terms must follow the agreed terms (standard: 30 days net).
If earlier payment is required, team Creditor and Bookkeeping must be contacted.
When the pro forma invoice is received The requisitioner must send the pro forma invoice together with the signed declaration as a single PDF to kreditor@adm.dtu.dk.
How the pro forma invoice is received from the supplier
Danish suppliers: Send the pro forma invoice via EAN
(the requisitioner must provide the supplier with DTU's EAN number and the PO number)
Foreign suppliers: Send the pro forma invoice by email to kreditor@adm.dtu.dk
(the requisitioner must inform the supplier of the PO number)