Payment before delivery (prepayment)

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).

Contact

Operationel indkøb

Documents

Declaration regarding prepayment.

The unit/requisitioner is responsible for handling the process.

If the amount is below DKK 30,000, payment must be made using a DTU credit card, if possible.

If a credit card cannot be used, or if the amount is DKK 30,000–99,999, follow this process:

  1. Assess alternatives

    Ensure that all options for avoiding prepayment have been considered (cf. the Accounting Instructions).

  2. Complete and approve declaration

    Fill out the "Declaration regarding Prepayment", 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 Instructions, Appendix C).

  3. 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 regarding Prepayment to the order.

  4. 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.

  5. When the pro forma invoice is received

    The prepayment declaration must always be attached to the purchase order in DTU Fusion, and the requisitioner must ensure that the purchase order number is provided to the supplier. Both requirements apply to both Danish and foreign suppliers.

    How to receive the pro forma invoice from the supplier:

    • Danish suppliers: The pro forma invoice is sent via EAN. The requester must provide the supplier with DTU’s EAN number and the purchase order number. 

    • Foreign suppliers: The pro forma invoice is not sent via EAN. The supplier typically sends the pro forma invoice to the requester, who must then forward it to the Accounts Payable. The requisitioner must send the pro forma invoice together with the signed prepayment declaration as a single PDF file to kreditor@adm.dtu.dk.

Updated 26 juni 2026