CERN issues two types of invoices : FC invoices (periodic invoices) and requests for funds (RFF):
- FC invoices are periodic invoices used for Team Accounts which work on a reimbursement scheme, i.e. CERN advances the funds and the institute reimburses by paying the invoices. They are generally used for Visiting Research Team Accounts.
- Request for Funds are invoices generated manually through the RFF form in EDH. They aim at providing funds in advance to a Team Account, and are generally used for Collaboration Accounts.
It is not authorized to transfer funds to a Team Account without an invoice. Payment should be done by bank transfer and must mention the invoice reference(s) and Team Account number(s).
FC invoices aim at recovering funds advanced by CERN on a Team Account. They summarise the expenses paid by CERN on behalf of the institute. Though they are mostly used for Visiting Research Team Account, they may apply to some Collaboration and Special Fund accounts when agreed with the Teams & Collaborations Section (FAP-EF-TC).
a) Issuance and reminders
FC invoices are created automatically and sent after each month's book closing, except in the following cases:
- the cumulated expenses since the last invoice are lower than 500 CHF (January to November);
- the balance of the Team Account is positive due to advance funding (see RFF on Visiting Research Team Accounts below).
All expenses incurred during the year will be invoiced with the FC invoice of December at the latest even when the cumulated amount is lower than 500 CHF (or negative, with the insurance of a credit note).
In the event of unpaid invoices, the Team Account Manager and the Accounts Payable service would receive a notification that highlights the outstanding invoices from the Teams & Collaborations Section.
To allow CERN to continue providing this service, it is important that the amounts due are paid by the institutes within 30 days. If the Team Account remains negative and FC invoices are not paid on time, expenditure requests may be blocked. CERN reserves the right to suspend or close a Team Account for which invoices are unpaid.
N.B.: in exceptional circumstances, it might happen that the invoices are paid directly by a governmental body. This shall be justified in writing, along with evidence that the funds are secured (e.g. agreement between the funding body and the Institute). This does not waive the responsibility of control and reporting of the Institute and appointed signatories.
The Institute remains the sole legal debtor until the invoices addressed to a governmental body are paid.
b) Sending out and archiving invoices
The Team Account Manager and the Accounts Payable service receive a notification by e-mail when a new FC invoice is issued along with the FC invoice and the balance of the Team Account. Invoices are also published and archived on AISMedia, accessible by the Team Account Manager;
It is not necessary for Accounts Payable service to have an active CERN Computing Account in order to receive the invoice(s). More information on access rights available on the procedure for Roles, access and signature rights (Teams and Collaborations).
The payment status of monthly invoices can also be monitored on a daily basis by the Team Account Manager using the CERN Expenditure Tracking (CET) tool in the Cashflow transactions table.
To consult the invoice archives, click on "Invoices" to see the list of electronic invoices for the current year. Invoices from previous years can be found under "Archive", as shown in the image below:
Click on the invoice number to see the electronic invoice in .pdf format:
The invoices can also be accessed from CET by clicking on the green "money" icon (not the blue hyperlink).
c) Details of amounts invoiced
The FC invoice summarises the expenses incurred on the Team Account since the last one. The Team Account Manager has access to the details of the amounts via various financial applications:
In some cases, the original invoices received from external suppliers can be consulted directly in CET. An orange symbol will then appear in the "Document number" column (see screen shot below). Clicking on the orange icon will link to the supplier invoice.
If the "Document number" column does not appear in CET, make sure the relevant check box is ticked under the "Columns" button (see top right-hand corner in the screenshot below).
If the supplier invoice cannot be found, or for further clarification on invoices that CERN has received from external suppliers, you should contact email@example.com.
It is the responsibility of the Team Account Manager to provide supporting documents (EDH requests, supplier invoices etc.) if requested by the institute.
Requests for Funds aim at providing funds in advance to a Team Account. They are created manually through EDH and are approved by the Teams & Collaborations Section (FAP-EF-TC).
See this technical documentation to initiate RFF.
The use of RFF is subject to different rules depending on the type of Team Account, described in the following paragraphs:
a) On Collaborations Team Accounts
Requests for funds are mainly used for Research Collaborations funded from several sources. The amounts due should be defined in the official documents of the collaborations (Memorandum of Understanding and/or financial plans approved in Research Review Board / Finance Review Committee).
It is the responsibility of the Resource Coordinator of the Collaboration to initiate the request for funds and to contact the debtor in case of late payment.
FAP-EF-TC can help to send out reminders if so requested by the collaboration.
b) On Special Fund Team Accounts
The Agreement that sets up the Special Fund Team Account might define specific invoicing conditions, for which the use of FC invoices (reimbursement of costs incurred) is not appropriate. It might be, for instance, that CERN requests that the Team Account would be always positive (advance payments), or more generally that the spending profile and the invoicing schedule are disconnected.
When the Agreement sets a flexible invoicing schedule (e.g. it defines that the Team Account must be positive over time without stipulating when the invoices shall be issued), the Requests for funds are created by the Team Account Manager or the CERN contact person defined in the Agreement. When the Agreement has a fixed invoicing schedule and is registered in Accounting under a specific contract number, the invoices might be initiated by the Teams & Collaborations Section.
FAP-EF-TC can help to send out reminders if so requested by the Team Account manager or the CERN contact person defined in the Agreement.
All invoices from a Special Fund Team Account must be issued against a party of the Agreement and foreseen in the Agreement. No sales of equipment/material/services are allowed on a Special Fund Team Account.
Special Fund Team Accounts without CERN funds follow the same financial regulation as Visiting Research Team Accounts.
Special Fund Team Accounts with CERN funds follow the same financial regulation as CERN budget codes. Accordingly, agreements set up a Special Fund Team Account with CERN funds cannot oppose to CERN's rules and regulations.
c) On Visiting Research Team Accounts
Team Accounts opened as Visiting Research Team Accounts are set up to function with monthly FC invoices (see 1.1.a) and should normally not use requests for funds (RFF). However, some institutes might wish to transfer funds in advance and decrease the number of payments per year.
RFF are authorised in order to transfer funds in advance on a Visiting Research Team Account as long as the positive cash balance does not exceed one year of spending (i.e. the estimated budget of the on-going year).
It is not permitted to accumulate funds on a Visiting Research Team Account. CERN reserves the right to return funds to the institute when the cash balance exceeds the foreseen amount of annual spending.
Reminders are in general not sent out for RFFs on Visiting Research Team Accounts.
N.B.: no FC invoice is sent from January to November when an advance payment has been done for the year and no credit note has been issued. No payment is expected when the cash balance of the Visiting Research Team Account is positive.
Team Accounts cannot be used to bypass national or international Financial Regulations, especially EU Tax and Anti Money Laundering Regulations. Consequently:
- All invoices from a Visiting Research Team Account must be issued to the institute which opened the Team Account (more details on 1.1.a);
- Only payments from the institute which opened the Team Account can be allocated to a Visiting Research Team Account;
- Institutes cannot issue invoices in their name (i.e. with the institute’s header) which stipulates that the payment should be done via a Team Account;
Institutes cannot issue invoices in their name (i.e. with the institute’s header) with a CERN bank account as recipient of the payment;
No sales are allowed from a Visiting Research Team Account. In the event of a sale of equipment/material purchased on a Visiting Research Team Account, the Team Account Manager should contact the Teams & Collaborations Section;
No financial transactions (including TIDs) are allowed between Visiting Research Team Accounts of different institutes. N.B.: Transfers between two Visiting Research Team Accounts of the same institute are authorized if the transaction is approved by the Team Account Manager(s);
No CERN funds can be transferred to a Visiting Research Team Account, with or without an invoice.
d) On CERN budget codes
Rules for request for funds on CERN budget codes are set up in the procedure Revenue from the sale of goods and services by CERN (external request for funds – RFF).
2.1 Bank transfer
Any payment to CERN must correspond to an invoice (FC or RFF).
Invoices shall be paid within 30 days in Swiss francs or in the currency indicated on the invoice via bank transfer. Cheque payments must be avoided.
It is recommended to group payments to avoid bank charges.
The invoice number(s) must be stated in the bank transfer reference and shall be used in every correspondence with CERN.
2.2 CERN bank details and currency
Bank details are indicated on the invoice. CERN has several bank accounts in different currencies, and the institutes are required to pay attention to the invoice currency and related bank account. Paying in another currency than the one of the bank account may result in exchange losses or additional bank charges for the payer.
Swiss franc is the official currency of CERN. Consequently, all amounts are reported in Swiss francs.
FC invoices are issued in Swiss francs. RFF can be issued in other currencies, provided that the payments received are in the same currency as the RFF. In the event of payments in other currency than the invoice, the amount converted in Swiss franc according to CERN's accounting rules is the one that prevails. The exchange rate risk is born solely by the institutes/funding agencies.
For more information concerning the CERN VAT:
|1||Technical description to initiate the RFF moved to the procedure "Revenue from the sale of goods and services by CERN (external request for funds – RFF)".||20.06.2016|
|2||Clarification General and new 1.2. c) Advance payments for Visiting Research Team Accounts.||18.05.2017|
|3||Update 3.2 VAT exemption||06.10.2017|