Payouts and invoices for orders/purchases ‑ Accounts payable

Purchases are made by calling off or ordering from an existing framework agreement. If there is no agreement on what you intend to buy, you should instead make a procurement, for more information see Mid Sweden University's page on Procurement.

When ordering a product or service, the correct reference must be stated, i.e. the organizational unit number (4 or 5 digits), and in addition the name of Mid Sweden University's client, example: 9320 Kalle Karlsson. With the help of the invoice reference, the invoice can be channelled directly through the organization and thus the processing time is shorter. As far as possible, the purchases should be invoiced, for information about the types of invoices that Mid Sweden University can receive, see MIUN's invoice information to suppliers. 

Remember that all purchases and orders should be checked with your manager. 

A correct reference for Mid Sweden University must be provided when ordering. It consists of your department's/department's organisational code (4 or 5 digits) and your name.

An example of a correct reference is: 9320 Anders Andersson

When ordering a product or service, the correct reference must be stated, i.e. the organizational unit number (4 or 5 digits), and in addition the name of Mid Sweden University's client, example: 9320 Kalle Karlsson. With the help of the invoice reference, the invoice can be channelled directly through the organization and thus the processing time is shorter. As far as possible, the purchases should be invoiced, for information about the types of invoices that Mid Sweden University can receive, see MIUN's invoice information to suppliers. 

According to the Accounting Act and the Value Added Tax Act, a supplier invoice must contain: 

• Date of issue of the invoice
• Invoice number 
• The seller's VAT registration number and information about F-tax
• The buyer's VAT number, if the buyer is liable to pay tax on the acquisition
• Name and address of the seller and buyer (the invoice must be made payable to MIUN)
• the quantity and nature of the goods or the extent and nature of the services
• the date of delivery or performance of the services or the date of payment of an advance or on account
• The taxable amount for each VAT rate
• Tax
• VAT payable

 Invoices from abroad must also state:

• Full bank address and supplier's account number, sort number (if any)
• SWIFT/BIC code and IBAN number, if applicable
• Buyer's and seller's VAT numbers
• The amount and currency must be indicated. 

Credit notes 
Credit notes are the same as debit invoices.

Invoice information to Mid Sweden University's suppliers

For more information to our suppliers, see the page Invoice information to Mid Sweden University's suppliers

When a payment needs to be made and MIUN has not received a supplier invoice, one of the following options should be used:

Electronic form in UBW

In order to minimize the manual paperwork in connection with payments, the finance department (EKO) has developed an electronic form in UBW's web portal. The form is called Payment via form and can be equated with a form that is registered electronically and will eventually replace the paper form "Payment via UBW". A complete form including attachments is sent out in UBW's invoice management flow for review and approval. 

The form can be found in UBW's web portal in the menu on the left, the Forms tab. 

The quick reference guide can be found here but can also be found in the web portal by clicking on the light bulb in the form. 

EKO has also produced a cover page where important facts about the payment are gathered. The cover page is voluntary to use but simplifies both review and approval. The cover page can be found here but can also be found in the web portal by clicking on the light bulb in the form. 

Form:

• "Payment via UBW" is used for payments within Sweden and it can be found under Forms and templates.
• "Payment abroad" is used for payments outside Sweden (the form can be found under Forms and templates). For cross-border payments, it is important that payments are made in the correct currency, i.e. a currency that is accepted by the banking system in the country in question. Payment made in the wrong currency risks being returned by the foreign bank. Our bank will process the payment on the due date specified in the UBW. This means that the sum is deducted from Mid Sweden University's bank account and that a payment order is sent to the foreign bank. Then it takes about 2 banking days before the foreign bank has the money. How long it takes for the payment to be posted to the recipient's account depends on the foreign bank's own procedures.

Both the responsible contact person/approver and the final approver (head of department/head of department) must sign/attest. NB! Depending on the amount, a signature/attestation may be required by several final approvers. This is governed by the current Decision-making and Delegation of Authority.

Supporting documents proving the payment must be attached to the form. Forms and documentation are sent to the Finance Department for payment.

If Mid Sweden University hires a foreign company (natural or legal person) to perform a service in Sweden, new tax rules apply from 2021. If the service is performed in Sweden, a tax deduction of 30% must be made on the invoice amount if the company does not have a Swedish F-tax certificate or does not have another decision from the Swedish Tax Agency on tax exemption.

Invoices from foreign companies must therefore state where the work has been carried out (in Sweden or abroad) and about the F-tax certificate or other decision from the Swedish Tax Agency on exemption from tax liability.

In connection with an order/agreement, it is therefore important that the supplier is informed about the new tax rules so that it can apply for F-tax or other decisions from the Swedish Tax Agency. 

The Swedish Tax Agency's information on changed tax rules when working in Sweden from 2021

Supplier invoices are loaded into the UBW financial system every weekday morning. The finance department performs certain checks and codes the account in account field 1 and writes instructions to the customer that is the next user step in the invoice flow.

Auditor/Reviewer/Client

When the product/service has been delivered, the recipient (approver/reviewer/orderer) checks that the delivery is correct in terms of goods, quantity and price. The administrator will also receive an e-mail informing them that there is an invoice to handle in UBW. The lady checks that the invoice matches the order and that the delivery has been received. Account field 4 (Project) is then coded. Account fields 2 and 3 are automatically filled in when account field 4 has been registered. In some cases, the Sakattestanten writes a comment in the comment field and attaches an attachment. If the invoice refers to a fixed asset, the invoice is forwarded to an inventory manager who registers the inventory in Nilex and attaches information to the invoice in EIM. When the invoice is approved, it is automatically forwarded to the Final Approver. For more instructions on how to fix an invoice, see the page UBW - quick reference guides . Contact your department finance if you have questions about which project number you should use when coding your invoice. 

Final approver

The final signer receives an e-mail informing them that there is an invoice to handle in UBW. The final signer checks that the invoice and coding are correct and writes any comment in the comment field. If the amount on the invoice is higher than what the Final Approver has the right to approve, the invoice will automatically be forwarded to the Final Approver who has the right to approve higher amounts (according to the distribution rules set out in UBW and in accordance with Mid Sweden University's delegation of authority, see also information under Delegation Final Signer).

In cases where Sakattestant and End Signer are the same person, the invoice will automatically be escalated to the End Approver who has the right to approve higher amounts. This rule is set up to ensure the two-hand principle. 

In the document " Attestation responsibility in EIM" there is a brief description of the responsibilities of the person approving officer and the final approver.

Finance Department

Before payment, a number of checks are carried out by the finance department. Files with payments are usually sent several times a week to the bank. 

Here you will find quick reference guides on how to fix invoices in EIM 

Mid Sweden University's Decision-making and Delegation of Authority determines who has the right to sign payment orders/final approvals and what amount limits apply to them. With amount limits and delegations as a basis, automatic approval flows for supplier invoices are built in UBW. A delegation form must be drawn up for each final certifier before registration in UBW can take place, it can be found under Forms and templates. The form is dated and signed by the delegating executive. If you have any questions, please contact the Finance Department.

The final signer is responsible for:

• Approve that the cost is charged to the budget
• Funds for this purpose are available
• procurement and purchasing decisions have been made in accordance with applicable regulations
• The correct signer has approved the invoice
• The invoice is correctly coded
• Internal rules and guidelines are followed, e.g. in the case of representation
• appendix or comment is attached in MIUN's electronic invoice management system (UBW)

Final approval of own costs

When a final approver has an invoice that relates to its own costs (the approver is listed as a reference on the invoice), it will automatically be escalated further for approval by the superior manager. Escalation occurs when the approver and the approver are the same person.  

The Debt Office procures framework agreements for government agencies' banking services. The current framework agreement means that Mid Sweden University has Danske Bank. Mid Sweden University's bank accounts are connected to government top-level accounts at Danske Bank. The finance department sends payment files to the bank several times a week. During holiday periods, payments are not sent as often. 

Mid Sweden University generally has 30 days as payment terms on both supplier and customer invoices. If payment is made after 30 days, interest on arrears will be added in accordance with the Interest Act from the due date until payment is made. It is important that everyone who handles invoices in UBW fixes them in good time so that Mid Sweden University avoids unnecessary costs associated with late payments. 

A fake invoice is an invoice for a product or service that you have not ordered. These invoices must be disputed and this is done by the person whose name is on the invoice. A dispute must be made in writing, preferably by e-mail (in which case you have proof that you have sent a dispute). The statement of opposition shall contain the following information:

• Information on the invoice to which the issue relates
• Disputing the invoice
• Reason for the objection
• Please attach a copy of the invoice

If you choose to send a regular letter by post, remember never to sign with your signature.

If you receive a reminder after your dispute, you don't need to dispute again. However, if the company forwards the case to a debt collection agency and you receive a new claim from there, it is important that you dispute this claim in writing as well. Attach the letter you wrote to the company at the time of your first dispute.

It happens that fraudulent invoices are passed on as payment orders to the Enforcement Authority, even though a disputed claim should not be submitted to the Enforcement Authority. In this case, the Enforcement Authority will issue an injunction with a receipt of service. If you receive such an order, contact the University's legal function immediately, which will then take over the handling of the case. 

Keep in mind that it is important that you save all documentation!

If you need help during the course of the case, you can turn to the university's legal function:

Arne Wahlström
Arne.wahlstrom@miun.se
010-142 88 83