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UCD Bursar's Office

Oifig an Sparánaí UCD

Orders, Invoices, Payments


If the order is in excess of €25,000 it will be necessary to refer to the Procurement & Contracts Office for further instructions.
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Purchase Order Processing (POP)

It is an ordering system whereby orders are entered directly into Efinancials, creating a commitment against budget. Orders remain outstanding until the related invoices are paid.

POP eliminates the use of order books and introduces a high level of precision and control to the ordering process.

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University College Dublin has rolled out eProcurement. eProcurement is an online requisitioning system through which staff can requisition goods and services from 3rd party suppliers. The system feeds through to the existing Purchase Order Processing (POP) system within eFinancials.

Request eProcurement Access
To be provided with access to the eProcurement application you will need to complete the eProcurement User Access Form, and return to Finance Systems.

If you wish to set up a  group of users, contact for the appropriate form

Please note eProcurement is one of the central administrative systems, and users must hold a staff UCD Connect Account before being given access to the application

eProcurement User Guide & FAQs

Link to eProcurement

Support Calls

Please report all eProcurement issues to Include in the email a detailed description of the problem you are experiencing, your contact details and attach a completed Financial Systems Issues Form.

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Quotation & Tender Thresholds for the procurement of Supplies and Services (from 1st January 2018)

Expenditure Levels (Exclusive of VAT) Purchase Procedure Contract / P.O.
Up to €5,000 Obtain verbal quotes from a minimum of 2 companies (best practice is to seek a minimum of 3 quotes) Purchase order required
€5,000 to €24,999 Obtain at least 3 written quotes Purchase order required
€25,000 to €220,999 Competitive 'National tender' required. Advertise at
Procurement & Contracts Office manage tenders
*Note 3
Purchase order &/ or contract required
≥ €221,000 'EU tender' required. Procurement & Contracts Office manage tender. Purchase order & contract required

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Note 1: UCD staff are obliged to purchase from approved contracts or draw down from framework agreements (where available), which are fully compliant with procurement legislation - see or contact the Procurement Office in advance of making a purchase to discuss your requirements. Where there is an existing University contract, there is no requirement for quotations to be obtained.

Note 2: No order should be placed unless funds are immediately available to meet the expenditure.

Note 3: The Procurement and Contracts Office will assist Schools/Support Units with ‘National tenders’. UCD is required to advertise ‘National tenders’ on the Irish Government’s website .
The Procurement and Contracts Office will manage this. Every effort should be made to ensure adequate competition.

Note 4: The current minimum thresholds, above which an EU tender is required, are as follows:

Supplies: €221,000 +
Services: €221,000 +

EU Thresholds apply to value of contract i.e.
Supplies & Services threshold = €221,000 + for contract –
so a 3 year contract with an annual spend of €80,000 gives a total contract value of €240,000.
This exceeds the threshold, so an EU tender is required.
The Procurement and Contracts Office manage EU tenders for Supplies and Services on behalf of the University. Please contact them for assistance.

Note 5: Supplier must be able to provide a current Tax Clearance Certificate. All suppliers are required to provide an up-to-date Tax Clearance Certificate before a payment is made, if they have received more than €10,000.00 per annum in payment from UCD.

Note 6: Copies of competitive quotations, tender reference numbers or Sole Source Justification forms (approved by Procurement office) must be attached using the paperclip option within eProcurement by the Requisitioner, or at Purchase order stage in eFinancials by the Buyer. This is to facilitate responses to audit requests.

Note 7: It is prohibited to split purchasing requirements over a number of purchase orders in an attempt to circumvent the rules. Budget-holders should plan their purchasing in advance and aggregate their annual requirements to ensure total spend per contract (verbal or written contract) is 1) compliant with purchasing rules and 2) achieving best value for money.

Note 8: Purchasing/Procurement records must be held on file for audits for a min. of 7 years and for a min. of 15 years for externally funded purchases. The Bursar's office can provide further guidance on retention periods for documentation.

The University is accountable for the use of public funds and must provide assurances that public procurement regulations are being adhered to. This can only be done with the co-operation and efforts of all schools/units. Non-adherence to Procurement requirements could result in serious legal and financial sanctions being taken against the University and penalties may be payable or funding revoked for non-compliant units!

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Authority Limits for the Ordering of Goods

The following signing authority levels should apply for all purchases funded by School/Support-Unit Budgets, Research funds, or other funding source

Expenditure Limits
Exclusive of VAT
Support-Unit Budgets
Research Funds Other Funds
Up to €10,000 School/
Support-Unit Head
Research Project Leader Account Holder
€10,000 to €60,000 School/
Support-Unit Head
Research Project Leader Account Holder & School/Support-Unit Head
€60,001 to €100,000 School/
Support-Unit Head & Principal (See note 5)
Research Project Leader &
Support-Unit Head
Support-Unit Head & Principal
€100,000 to €209,000
(See notes 7 & 8)
Support-Unit Head & Principal & Bursar
Support-Unit Head & Principal & Bursar
Support-Unit Head & Principal & Bursar
Over €209,000 Note 8 Finance Committee Finance Committee Finance Committee

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Note 1: School/Support-Unit Heads, Research Project Leaders or Account Holders may delegate a staff member to sign on their behalf for orders up to a specified maximum value. However written authorisation for this should be kept on file. The signing authorities indicated above represent the minimum requirements for adequate control purposes. Principals or School/Support-Unit Heads may already apply or may wish to apply less discretionary levels of authority in their School/Support Unit or College. (It should be noted that 90% of orders are less then €1,500 in value)

Note 2: Each person with signatory authority is required to nominate a representative authorised to sign during absences due to holidays, illness etc. This authorisation should be kept on file by the relevant Purchaser.

Note 3: Lease Contracts are not valid unless signed by an authorised bank signatory from the Bursar’s office. Please also note that the above authorisation levels will apply to the capital value of leased items.

Note 4: Funding must be in place before orders are issued to Suppliers.

Note 5: Authorisation by a Principal is applicable only to Schools and academic centres. Authorisation by an equivalent Officer is required for non-academic departments e.g. Buildings Officer, Head of Computer Centre, University Officers.

Note 6:This supersedes the authorisation requirements as set out in the Internal Procedures Manual dated May 1997.

Note 7: In the case of expenditure by the Buildings office, the Buildings Officer is authorised to sign on behalf of the Bursar.

Note 8: The approval of the Bursar & Procurement Officer is required prior to going to tender.

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Invoice Payments

Payment Dates:

  • Irish Invoices are paid weekly
  • Sterling and U.K. Euro invoices are paid fortnightly
  • Foreign Currency invoices are paid fortnightly

Note: It is college policy to pay suppliers by Credit Transfer

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UCD’s invoice coding system

If a School requires a specific analysis code, please contact John Kenny in the Bursar's Office.

If an invoice is over €3,810 it may be necessary to refer to the Procurement Officer for further instructions. (Procurement Website)

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Prompt Payment Interest

The Prompt Payments of Accounts Act 1997 aims to ensure that all Public Bodies pay their suppliers in a timely manner. Under the terms of the Act, University College Dublin is obliged to pay its Irish suppliers within 30 days of the receipt of an invoice or within 30 days of the delivery of the goods or services, whichever is the later.
If payment is not made by the due date, University College Dublin must pay an interest penalty based on the outstanding payment and the length of the delay. The current interest rate applicable is 11% p.a.

University College Dublin pays interest on a monthly basis to suppliers. Interest payable on late invoices is calculated by the Bursar’s Office and charged to the relevant cost centres and research and ‘D’ accounts. Interest charges appear on monthly printouts under the reference PPA.
In order to avoid interest charges, all staff members should ensure that invoices are sent to the Bursar’s Office for payment as quickly as possible. If there is a valid reason for the late submission of an invoice, a memo should be attached to the invoice stating the reason why the interest should not apply. In such cases, interest will not be paid.

Staff members should note that interest rapidly accumulates on invoices over €1,000 and attention should be given to ensure high value invoices are processed without delay.
For more information on the Prompt Payments Act, please contact the:
Department of Enterprise, Trade and Employment at: (opens a new window)

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Withholding Tax

Chapter 1, Part 18 of the Taxes Consolidation Act 1997 provides for withholding tax to be deducted from payments made by public bodies in respect of professional services.
Under the legislation, the University is obliged to deduct tax at 20% from payments to certain suppliers.
The tax applies to payments in respect of professional services including accountancy, auditing, legal, IT. economic and marketing services. This list is not exhaustive. As a general rule, the tax will apply to all professional and consultancy services provided to the university.
The current rate at which tax is deducted is 20%. An F45 certificate detailing the tax deducted is issued to the supplier with the relevant payment. The supplier submits the F45 with their annual tax return and will receive credit for the tax deducted.
The tax applies on a world-wide basis and is not limited to Irish taxpayers. Consultancy and professional services provided by U.S. U.K and all other consultants are liable to withholding tax. Where a supplier is not liable to tax in the state, the tax deducted may be reclaimed from the International Claims Section of the Revenue Commissioners.
The production of a tax clearance certificate by a supplier does not remove the requirement to deduct tax from relevant payments.
A Revenue booklet on the operation of Withholding Tax is available from John Kenny in the Financial Management section of the Bursar’s office.

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Tax Clearance Certificates

Supplier Tax Clearance Certificate

All suppliers are required to provide an up-to-date Tax Clearance Certificate before a payment is made, if they have received more than € 10,000.00 per annum in payment from UCD.

For further information on Tax Clearance requirements, please refer to the Revenue Commissioners website (opens a new window)

UCD Tax Clearance Certificate

Download pdf 'ucd_revenue_clearance_cert 2016.pdf' (opens a new window)

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Value Added Tax

University College Dublin is registered for VAT under registration number IE.6517386K. As a general rule, UCD cannot recover VAT incurred on expenditure and the VAT component of purchase invoices  represents a cost  to the university.

Inter community purchases.

University staff, when ordering goods and services within the European Community, should be invoiced by the foreign suppliers on a VAT exclusive basis, provided the UCD VAT number is provided when placing the order. The University must then self-assess for VAT at the appropriate rate and pay the tax to the Irish Revenue. This self-assessment process is carried out by the Payments Section of the Finance Office.

Purchases outside EU

Purchases from outside the EU will generally be invoiced on a VAT exclusive basis but VAT will be payable at point of entry to the country. In many cases, the VAT will be paid to the Irish Revenue by the freight forwarder and subsequently invoiced to UCD.

VAT and Research

All research contracts are VAT assessed, prior to signature by the Finance Office, by the Research Finance Office. VAT is recoverable in certain circumstances on legacy contracts funded by the European Commission. VAT is recoverable under commercially funded research projects but in most cases, Vat is not recoverable and represents a cost to the contract.

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Staff - Accounts Payable Office

Contact details for the 'Accounts Payable Office' staff are available on the Bursars Office Staff Page.

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