When do exceptions apply to the requirement for a Purchase Order (PO)?
As a general rule, a Purchase Order (PO) must be created for all purchases made at DTU.
There may be situations where creating a Purchase Order (PO) does not add value. For example, when invoices relate to services where there is no influence on the choice of supplier, when it is not possible to include a PO number on the invoice, or when the invoice must in any case be processed manually before it can be posted.
Danish suppliers
When purchasing from the following types of Danish suppliers, it is not necessary to create a PO:
Public sector institutions, such as:
- Municipalities
- Regions
- Ministries
- Government agencies
- Self-governing institutions
- Educational institutions (excluding independent, continuing and private schools)
- Emergency services
Other supplier types:
- General practitioners
- Banks (fees, account charges, interest)
- Utility providers (electricity, water, heating, waste management)
- Fishermen (purchase of catch, licences)
- Foundations (contributions, fees)
- Associations (memberships, subscriptions)
- Insurance companies (premiums, deductibles)
- Private educational institutions (course fees, tuition fees)
- Danish hotels
- Restaurants
- Catering companies (excluding DTU canteens)
- Suppliers used exclusively for partner payments (collaboration partners in research projects)
- Suppliers not expected to be used again (for purchases below DKK 3,000, a credit card should be used)
Foreign suppliers
A Purchase Order must always be created for purchases from foreign suppliers, unless the purchase concern partner payments or travel-related expenses.