Purchasing

General Information:

This is a Government scheme and details are available on Citizens Information and Revenue websites.

The University's Cycle to Work Scheme Procedure and Application Form is available on the Human Resources website.

Send completed Cycle to Work Application Form approved by HR, together with Supplier Quotation to the Purchasing Office.

Purchasing Process for Buyer:

1. Identify the required bicycle and/or cycle safety equipment to a value not exceeding €1,250 or in the case of a pedelec or ebike €1,500 and get itemised quotation from Supplier.
2. Complete and return the Application Form to HR for approval.
3. Forward completed Application Form stamped by HR to Purchasing with a final itemised quotation from Supplier.
4. Purchasing will issue the Official Purchase Order to the Supplier and forward a copy to the Buyer when approved. 
5. Buyer should contact Supplier to make arrangements for collection of the equipment quoting PO No.
6. Buyer will receive a GRN task on U4 ERP (Agresso) to approve the PO for payment.

Invoices should be forwarded to Accounts Payable, Finance Department (accounts.payable@ul.ie) quoting Purchase Order No.

Important:

•     Reimbursement via Expenses is not allowed
•     Third Party payment is not recommended e.g. vouchers
•     Leaving a Deposit with Supplier is not recommended

New Supplier Setup Procedure Guidelines

Prior to setting up a new supplier on the Financial System (Agresso), the University requires that the Supplier Setup Form be completed by the selected supplier.

Steps:

1. Select the Supplier Setup From from the menu on the right hand side under Finance Forms.
2. The purchasing user fills in name and department on bottom line of form.
3. The purchasing user sends the form to the selected supplier to complete and return to Purchasing.
4. On receipt and validation of the completed Supplier Setup Form from the supplier, Purchasing sets up the supplier with an ID number on Agresso.
5. The purchasing user can find the ID no. when entering On-Line Requisition using the Blue Search button on Supplier ID

Self-employed or Employee

Before engaging the services of any individual you need to be aware of the differences between self- employed or employees. The Revenue code of practice in this area is available in the quick links section under finance documents. Any individual providing teaching or lecturing services is in an employee relationship and should be processed through the payroll system with PAYE/PRSI etc. deducted at source.

Individuals who have registered business names are still individuals for tax purposes.

Factors which determine that an individual is a self-employed contractor would include some of the following (this is not comprehensive and in any case of doubt please contact the purchasing staff)

• Bear the risk/responsibility for any faulty or sub-standard work.
• Has the opportunity to profit from effective scheduling and performance of the engagement or task.
• Has control over when and how the work is completed.
• Is free to engage other people to do the work which has been agreed to be undertaken.
• Can provide similar services to more than one person or business at the same time.
• Provides the materials for the job and their own equipment or machinery necessary to complete the work.
• Agrees a fixed price for the job.
• Provides their own insurance.

The VAT registration number of the University is IE6609370G.  As a general rule, UL cannot recover VAT incurred on expenditure and the VAT component of purchase invoices represents a cost to UL.

When purchasing goods or services from foreign based suppliers within the European Union UL should provide its VAT number (automatically included on all UL Purchase Orders) to the supplier who should supply good on a VAT exclusive basis. UL then self-accounts for the VAT cost on a reverse charge basis and pays the VAT to the Irish Revenue.   VAT codes based on the applicable vat rate on the goods or service E0, E1 (13.5%), E2 (23%) or E3 (9%) should be used when raising a purchase requisition online on U4 ERP (Agresso).

When purchasing goods from outside the European Union the supplier should invoice on a VAT exclusive basis and VAT is collected at the point of entry. In many cases this will be paid by the freight company shipping the goods and invoices to UL.

When acquiring services from outside the EU (e.g. Patent advice from a US attorney, agent commissions) the supplier should invoice on a VAT exclusive basis and UL self-account for VAT on a reverse charge basis and pay the VAT to the Irish Revenue. In such circumstances VAT codes O1 (13.5%) and O2 (23%) should be used when raising a purchase requisition online on U4 ERP (Agresso).

Guidance on the applicable/correct VAT rate is available on the Revenue website.

Recoverable VAT – a small number of research projects (e.g. commercially funded research) are liable to VAT and in such circumstances the VAT maybe recovered. The cost centre will be flagged on U4 ERP (Agresso) as VAT recoverable by the research finance office on set up. Note the VAT codes that should be used for purchases from Irish suppliers where the VAT is recoverable are G0, G1 (13.5%) and G2 (23%), in the cash of EU based suppliers U0, U1 (13.5%) or U2 (23%).

Assistance is available from the staff in purchasing office, if required.

The Travel & Subsistence and Official Hospitality Policies are available on the UL Policies Hub - Finance

Further information is available on the Hospitality Events Additional Guidance

University faculty and staff occasionally use Gift Vouchers to compensate individuals such as event volunteers or research study participants.  In addition, they are also used for awards and service recognition with staff and participants at University led events. As cash equivalent instruments, Gift Vouchers are governed by Revenue rules and internal control requirements.  Full details of the procedure for the use of gift cards is available here.