When do exceptions apply to the requirement for a Purchase Order (PO)?

In some cases, the supplier or the payment is determined in advance. This applies, for example, to payments to government agencies, public institutions, and similar organizations, where DTU has no influence over the choice of supplier.

In these cases, it is typically not a standard procurement process in which DTU must choose between different suppliers, negotiate prices, or follow a standard ordering process.

This applies, for example, to: Municipalities and regions Ministeries and government agencies Universities and educational institutions Selvejende institutioner The employee's general practitioner

Typical payments: Building permits and other goventments fees Renovationand waste management Access to research infrastructure Registrations, approvals, and certifications Medical certificates and examinations in a work-related context

Some payments work differently than a standard one-time purchase of goods or services. This applies, for example, to recurring payments, fees, and memberships, where the supplier typically does not use a purchase order (PO) in the invoicing process. 

This applies, for example, to: Banks Utility providers Foundations Associations Insurance companies Private educational institutions Fishermen

Typical payments: Fees, account charges and interest Electricity, water, heating, waste management Memberships and subscriptions Contributions and fees Premiums and deductibles Course fees, tuition fees Fishing licenses and other fee payments

Partner payments are not ordinary purchases of goods or services. In this case, funds that have already been agreed upon in the project budget and contract are transferred to a project partner without the use of a purchase order.

This applies, for example, to: Universities Forskningsinstitutioner Virksomheder og øvrige projektpartnere

Typical payments: Disbursement of project funds Partner shares in research projects Redistribution of grant funds Reimbursements among project partners

It is not necessary to create a PO if the invoice still needs to be processed manually before it can be approved and posted. This typically applies to payments where VAT must be adjusted manually, attendee lists must be verified, or decisions must be made regarding entertainment and meal expenses.

In these cases, the PO does not support the automation for which it is normally used, because the invoice still requires separate review and processing.

This applies, for example, to: Hotels (danish) Restaurants Catering companies

Typical payments: Hotel stays Restaurant visits Meeting refreshments and catering Events with participants

For small, one-time purchases from suppliers that are not used regularly, it is usually not necessary to create a PO. In such cases, creating a supplier account and a PO will often make the process more time-consuming than the purchase itself.

This typically applies to purchases under 3,000 DKK, which are instead paid for with a DTU credit card and settled in accordance with the rules for credit card use.

Typical payments:

• Small one-time purchases
• Occasional purchases from new suppliers
• Small purchases that are not expected to be repeated
• Urgent or special one-time purchases

When purchasing from foreign suppliers, a purchase order (PO) must normally be created. This is because foreign purchases often require additional verification in connection with invoice processing and payment.

However, payments to foreign partners are typically exempt, as these payments do not constitute a standard purchase of goods or services. See the section on partner payments in research and development projects.