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Accounts Receivable Processes and Procedures



New Customer set up:

 In order to invoice a new Customer, Customers have to be set up on Agresso. The following form needs to be completed by the buyer in your department/ school/ centre and submitted to Accounts Receivables. Finance check to see if customer is already in place and Email new Customer Number when set up.

The following Details are required to Set up a Customer;

  • Customer Name,
  • Purchase Order number
  • Customer Address,
  • VAT Number,
  • Phone Number,
  • Invoice  Email Address,
  • Accounts Email Address,
  • Local Contact
  • Sub cost code


Sales Order-Invoice

All invoices issued by DCU to third parties must be processed through the Finance Office. Invoice requests are made on Agresso using the Sales Order Process to ensure invoice and payments are processed correctly. Requests cannot be catered for by Email.  Sales orders are raised by the buyer in each department/ school/ centre. The sales order (invoice) must include a description of the activity and an amount in accordance with the schedule of charges. Each sales order request should have the appropriate back-up, e.g. Copy of contract/ purchase order number/ letter of authorisation/etc. and agreed with the customers. In order to facilitate the collection of invoices we need an Official Purchase Order from the customer or a letter on headed paper instructing DCU to carry out this work. Both should include a description of the activity and an agreed amount and can be scanned to the sales order.  Please ensure the correct VAT has been applied to the sales order as the sales order cannot be amended once converted to invoice.



Sales Order Procedure

Invoices are issued by Finance Office on a weekly basis. Requests received by Wednesday lunch time will be issued on Thursday of each week. The following fields are mandatory to complete the form:

(1)     Customer Name, Address

(2)     Description,

(3)     Amount

(4)     VAT is Applicable.

(5)     Sub cost Code;

(6)     Phone Number

(7)     Purchase order number

(8)     Email address

(9)    Company Number



A sub cost centre equals COST centre, i.e. where income and expenditure are charged. 
Sub cost centres are broken down into three types.

  1. D-Types Recurrent budgets for schools and units e.g. D10002 Chemistry,
  2. P-Types Research sub cost centres e.g. P02553 General Research,
  3. S-Types Self- funded sub cost centres e.g. S04507 NCTE. 



An account is a detailed description of income and expenses broken down as follows.

    1. 10000-19999 Income e.g. 10370 Project Income
    2. 20000-29999 Pay Accounts e.g. 20000 Academic Salaries Permanent
    3. 30000-39999 Non Pay Accounts e.g. 30010 Teaching Materials
    4. 40000-49999 Non Pay Accounts e.g. 40000 Research Materials
    5. 50000-59999 Non Pay Accounts e.g. 50504 Office Supplies
    6. 60000-69999 Non Pay Accounts e.g. 60103 Travel
    7. 70000-79999 Non Pay Accounts e.g. 70221 Bank Charges
    8. 80000-89999 Non Pay Accounts e.g. 80018 First Aid
    9. Bxxx Accounts Balance Sheet e.g. B0001007 Computers (Product B1007)


DCU’s Vat registration Number is: IE 6517957E and Our Charity Registration Number is: CHY11

VAT numbers will apply in the majority of cases and should be requested from the customer.

VAT charged is normally based on a number of factors;

(1) Place of Service/Supply;

If the invoiced activity we are charging for takes place in Ireland, Irish Vat will be charged. If the activity takes place outside Ireland VAT is accounted for in the relevant country the activity takes place then.

Inside Ireland

Vat charged at appropriate rate (Check Vat Appendix)

Inside EU (excl. Ireland )

If they have a Vat No quote it on the invoice and state 'Vat Reverse Charge Applies' and no vat needs to be charged by us. If not vat must be charged at the appropriate rate.

Outside EU 

No Vat Charge


(2)     Type of Supply/Service;

VAT is normally charged at 23% and a summary table sets outs the rates at a high level.


1)       Supply of Goods and Consultancy Services including Room Rental, Construction, Translation etc.


2)       Repairs and Maintenance


3)       Supply of Food


4)       Training, Education Provision, language Courses, Sports Activities etc.



(3)     Charities;

Invoices to charities would be liable to VAT


(4)VAT 13B Exemption;

Exempts certain exporting companies from charging or being charged vat provided they have a valid Vat 13B authorisation certificate. It is each department’s responsibility to request and file copies of their customer’s Tax Exemption certificates (VAT13B). The authorisation number quoted on the Vat Exemption certificate must be quoted on each of the invoices. Prior to the exemption Certificate running out the department should request from their customer a copy of their new certificate and if they do not have a new certificate vat will then have to be charged as appropriate.

The attached document is a detailed VAT Guide




DCU accepts payment in the following formats:



Online Payment Platform:



Bank Transfers:

Please quote invoice number on remittances;

Bank Details: AIB

Address:  7/12 Dame Street, Dublin 2

Account Number: 91765488

Sort Code: 93-20-86


IBAN: IE89 AIBK 9320 8691 7654 88

Currency: EURO

Trading Name: Dublin City University



In order to safeguard and maximise DCU’s income the following types of service operate on a receipts basis;

Short Term Room Rental and Hire,


Photocopying and Printing services.

Payments can be made by Bank Transfer or by Credit Card and is co-ordinated by the service provider.


Credit Control:

A Statement of Account is emailed to all DCU debtors on the 1st working day of each month detailing all outstanding invoices. Reminders are emailed mid-month to debtors to prompt payment for over-due invoices, on the basis of more than 30 days overdue, more than 60 days overdue and more than 90 days overdue. The Accounts Receivable staff is responsible for calling university clients to collect outstanding monies. The DCU companies carry out their own client calling.

Invoice queries are initially addressed by the staff. Resolution, however, of invoice queries and/or non-payment may require the input from the invoicing unit including direct contact with the client.

Credit Notes:

Credit notes are issued for non-delivery of goods/service and incorrect invoicing in terms of client or pricing or quantities or goods/services. Credit notes are raised by the invoicing unit, detailing the invoice number and the reason for the credit note. Credit Notes are generally issued on Wednesday

 EI Vouchers;If you have an Enterprise Ireland Innovation Voucher to redeem and have already signed a contract with the industrial sponsor, Further details on Standard Procedures for Enterprise Ireland Innovation Vouchers Agreement Review are available at: Enterprise Ireland Innovation Vouchers All innovation vouchers are VAT able at the standard rate (currently 23%). Enterprise Ireland does not pay VAT on innovation vouchers. This should be invoiced to the industrial sponsor (SME) as the value of the contract plus VAT and less the value of the innovation voucher to be paid by Enterprise Ireland. Please see the template for invoicing EI and the SME at the following web link: Innovation voucher invoice templates In order to invoice the Industrial sponsor (SME), they should be set up as a Debtor on the Accounts Receivable system. Once the contract is complete, please fill out the innovation voucher claim form and send with copies of the invoice to Enterprise Ireland (see Enterprise Ireland web link below for further help): http://www.enterprise-ireland.com/en/Process/Higher-Education-Institutes/Innovation-Voucher-IV-Claim-Form.htm