Sales Invoices and Cash Sales
Cash Sales
Cash sales should be banked at the Cash Office using the Income Received Posting Slip. The forms to use and guidance on this process can be found on the Banking cash and cheques web-page.
Academic Conferences
The preferred method of sales for Academic Conferences is through the University's Online Payment Services
Raising Invoices
Schools & Units that frequently raise invoices
Where possible, Schools & Units should raise sales invoices directly on APTOS. Training can be provided on request - please email salesinvoicing@st-andrews.ac.uk. The procedure notes to support this training can be found in Sales Invoicing (PDF, 406 KB)
When batching completed invoices for authorisation can you limit batches with individual invoice entries to simplify processing time. If possible please wait until you have a reasonable number ready to batch. In order to facilitate this, forward date the invoice entry by over-typing both the invoice date which is found on the general tab and also the tax point date found on the tax tab.
To ensure that sales invoices are processed correctly into the appropriate month please would anyone entering sales invoices onto APTOS on the last day of the month only do so up to 12 noon at the latest, batch and send through to salesinvoicing@st-andrews.ac.uk .
For invoices processed after this time on the last working day of the month please date invoice 3-4 days into the next month and then batch in the next month.
This is to ensure that we can get the sales ledger closed on the 1st day of the month and then reopened for the subsequent month.
Schools & Units that occasionally raise invoices
Schools & Units that raise invoices less frequently can complete a Request to Invoice form. The Request to Invoice Form and further details can be found on the Request to Invoice page.
Raising Credit Notes
Any requests to raise a credit note against an existing sales invoice should be sent to Finance via a request to credit form. The Request to Credit Form and further details can be found on the Request to Credit page. APTOS users should contact Finance staff for assistance to raise credit notes on APTOS.
VAT Coding for Sales
It is essential that the correct VAT code is used each time an invoice / credit note is raised or cash is banked. Further details for VAT coding can be found on the VAT guidelines page.
Terms and Conditions of Sale
Please note that all sales are covered by our Standard Terms and Conditions of Sale unless otherwise agreed.
Account Coding - Detail Codes for sales
Most sales should be credited to an Income detail code. Full details can be found on the Account Coding for Sales Invoicing page.
Supplies of Staff
It is essential that any secondment of staff is discussed with Finance before the secondment begins in order to establish the VAT status of the secondment. Please note that the nature of the secondment may mean that VAT must be charged on top of the salary costs and any related recharges such as travel costs.
Reimbursement of Travel
Reimbursement of travel can be subject to VAT as outlined on the VAT and reimbursement of travel costs page.
Sale of university assets to staff
The sale of university assets (e.g IT equipment) to staff is always a standard rated supply. Assets should normally be sold at market value. Please note that purchasing university assets could trigger a "benefit in kind" and should you should contact salaries to check.