Documentation requirements
When you report expenses on behalf of DTU, all receipts and invoices must meet specific requirements. Proper documentation ensures that DTU can reclaim VAT and that expenses can be approved without delays. Here you will find the key documentation requirements, whether for travel, out-of-pocket expenses, transport or purchases made using a DTU credit card.
When making purchases on behalf of DTU, you must ensure that invoices and supporting documentation contain the required information. The specific requirements depend, among other things, on the amount and the type of goods or services.
General documentation requirements
Documentation must:
- Be original and issued by the supplier
- Clearly show what has been purchased
- Be in the form of an invoice or receipt
A credit card receipt alone is not sufficient documentation, for example for taxi journeys.
If the documentation does not meet these requirements, DTU may lose the right to reclaim VAT. In that case, the project or unit will have to cover the full VAT amount.
On this page, you can find the formal requirements for invoices as well as documentation for out-of-pocket expenses and travel, in accordance with section 4.2 of the Financial Guidelines (Regnskabsinstruksen).
For expenses under DKK 3,000, you may use simplified documentation, such as till receipts or handwritten receipts. These must include:
- Date of issue (invoice date)
- Supplier’s name and address or VAT registration number (CVR/SE number)
- VAT rate, either as a percentage or an amount
For expenses over DKK 3,000 (including VAT), the documentation must be in the form of an invoice or receipt clearly stating DTU as the customer.
You may use a DTU credit card for payment, but the documentation must still be issued to DTU to ensure that VAT can be reclaimed.
Documentation for transport expenses, including travel by private car, public transport or taxi, must always be accompanied by a brief explanation stating:
- Start and end point of the journey
- Purpose of the transport (reason for the trip)
- Who participated in the journey (in the case of carpooling)
In addition, the specific documentation depends on the type of transport used:
- Flights: Attach the CWT invoice (a booking confirmation is not sufficient)
- Bus and train: Attach the ticket. Top-ups to a Rejsekort are not reimbursed – only actual usage. Usage must be documented with a statement of Rejsekort transactions. If your ticket is purchased via mobile, you can read more about the requirements for electronic documentation here
- Taxi: Attach both the credit card receipt and the itemised invoice to have any card fees reimbursed
- Bridges and parking: As the only exception, a credit card receipt is accepted as valid documentation
- Airport parking: Attach both the reservation confirmation and an account statement
- If expenses are reported in a different currency than shown on the documentation, the exchange rate must be documented using a bank statement or a printout from a currency converter.
- CWT must be used for travel for non-employees where it is financially appropriate. The DTU contact person may therefore need to book flights and accommodation.
- Bank transfer confirmations can only be used as supplementary documentation to an invoice or receipt.
Once the documentation has been submitted, Team Kreditor og Bogføring will perform the financial review and complete the approval of the expense.
Content owner
Heidi Bielefeldt Finance and Accounting hep@adm.dtu.dk