AP WI 1v4

CONFIDENTIAL
Shell Exploration and Production

Europe Finance
SSSC Project
Accounts Payable
1. Prepare for scanning of invoices
Filename: AP WI 1v4.doc
Version: 4
Status: Final version
Accounts payable – WI 1 Prepare for scanning of invoices Confidential
Document properties
This document is distributed to:
Name Role
John Rolvers Process owner and Head Accounts Payable EPE
Stef Franchi SSSC Workstream Lead Accounts Payable
Anne-Marie Reid UK and Ireland AP Team Lead
Rene Duinkerken Netherlands AP Team Lead
Liv-Henny Adamsen Norway AP Team Lead
Tom Pates Controls Analyst
Bozena Tarasin Operations Manager Krakow
Agnieszka Falkowska SSSC AP Lead
Frank Jansema SSSC AP Project Support
Kees Sanders SSSC AP Project Support
Document version History:
Versio Editor Date Changes made: Status

n
1.0 Jansema/ 02-05-2007 Update of rough draft First draft
Sanders after NL UK and NO
input
2.0 Jansema/ 15-05-2007 Update after inclusion First draft
Sanders of NO comments
3.0 Jansema/ 14-06-2007 Updates on credits, Final draft
Sanders key controls,
milestones, CIS, VAT
4.0 Jansema/ 20-07-2007 Inclusion of comments Final version
Sanders from onshore location.
Sign off:
Name Position Signature:

John Rolvers Process owner and Head
Accounts Payable EPE
1
Table of Contents
1 Process description 4
2 Frequency and timeline 4
3 Triggers 4
4 Requirements 4
4.1 Skills 4
4.2 IT-systems 4
5 Check List 5
6 Interfaces 5
7 Key Control Reference 5
8 Helpful Hints 6
9 Work instructions 7
9.1 Receipt and acknowledgement thereof of mail from onshore EPE
locations 7
9.2 Collection and opening of mail from mailroom 7
9.3 Initial filtering of mail 7
9.4 Preparation of original invoice for scanning 7
9.5 Date stamping of original invoices 8
9.6 First check of the invoices 8
9.6.1 Correct address, amount and currency
8
9.6.1.1 Correct address 8
9.6.1.2 Amount and currency 10
9.6.1.3 Timesheets and copies of expenses 10
9.6.2 Credit invoice
11
9.6.3 Credit surcharge
11
9.6.4 VAT number
11
9.6.4.1 Sort out foreign VAT 12
9.6.4.2 Handling of invoices containing foreign VAT 12
9.6.5 Purchase Order (PO) number
13
9.7 Subsequent checking of (MM) invoices 14
9.7.1.1 Vendor name 14
9.7.1.2 Company code 16
9.7.1.3 Currency of PO 17
9.7.1.4 Payment terms 17
9.7.1.5 Milestone invoice (UK specific) 17
9.8 Checking of credit invoices 18
9.8.1 A reference to a debit invoice is stated on the credit invoice
18
2
9.8.2 Credit invoice is a correction of a rejected/returned debit

invoice
20
9.8.3 A PO-number is stated on the credit invoice
21
9.9 Checking of invoices without a PO-number 21
9.9.1 Determine whether the invoice is an FI invoice or an
incorrect MM invoice
21
9.9.2 Check whether the FI invoice is a Group invoice
27
9.9.3 Check whether a reference name is stated on the invoice
27
9.10 Separation of invoices 28
9.10.1 Separation of MM invoices
28
9.10.2 Separation of FI invoices
28
9.11 Insertion of separator sheets 28
9.12 Forward invoices to the Scanning department 28
9.13 Archiving of invoices 29
10 Process output 29
11 Appendices 30
11.1 Appendix 1: Rejection reasons 30
11.2 Appendix 2: Process Flowchart: Prepare for scanning of invoices
31
3
1 Process description
Before invoices are submitted for scanning a number of activities have to
be carried out to ensure the scanning of the documents meets the
requirements to ensure an effective and efficient processing of invoices.
These activities include mail dispatch by EPE onshore locations and receipt
by SSSC Krakow, date stamping, checking and filtering the mail into
defined categories, preparation of the invoice documents for scanning
and, after scanning, archiving of original documents. The process flow
(including related controls) of preparatory activities before the scanning of
invoices and archiving after scanning is outlined in Appendix 2.
2 Frequency and timeline

The activities described in this work instruction are to be carried out on a
daily basis. Upon receipt of the mailbags in Krakow, the work instructions
are to be completed within a working day, i.e. mail from mailbags received
a.m. before the end of the same working day; mail from mailbags received
p.m. before noon the following working day.
3 Triggers
The trigger of the work processes described in this work instruction is the
daily receipt of mail addressed to Accounts Payable in the respective EPE
onshore locations.
4 Requirements
4.1 Skills
Skills for the work processes are the following:
 Good generic understanding of the various types of invoices and
other Accounts Payable related documents;
 Understanding and familiarity of SAP;
 Basic Excel skills
 Basic Outlook skills
4.2 IT-systems
The following IT systems are used during this activity:
System Used for

EXCEL  Recording receipt of mailbags from EPE
locations at Krakow mailroom.
OUTLOOK  Advice and confirmation of dispatch and
receipt of mailbags from EPE locations to
mail office in Krakow.
SAP  Display purchase orders to check and filter
MM invoices (ME23 N – Display Purchase
4
Order).
MoECAT  Controls
5 Check List
Check Activity
 Dispatch mail to Krakow
 Receive AP mail from onshore locations in Krakow
 Check and filter mail into different categories
 Prepare invoices for scanning
 Archive invoices
6 Interfaces
The interfaces for the front-end of this process are the Vendors submitting
invoices for payment of materials and/or services provided to the
mailrooms of the EPE onshore locations.
At the back-end of the process, the interface is with the SSSC Scanning
Department in Krakow.
7 Key Control Reference

Key to colours:
Key Business Control executed by Accounts Payable, SSSC
Key Business Control executed by SAP functionality
RDS (Royal Dutch Shell) Key control executed by SAP functionality
Control Work Control Description

Ref Instructi
on Ref
C1.7.a. Prepare Completeness of Number & Timeliness of Invoices:

for EPE to SSSC
2
Scanning
9.1 On a weekly basis, the SSSC mailroom supervisor confirms in
MOE CAT that he has checked that SSSC mailroom staff have
daily:
(i) maintained a log of the number of mail bags advised by
EPE mailroom e-mail as sent to the SSSC and the number
actually received by the SSSC mailroom; and
(ii) recorded on the log the reason for all not received in a
timely manner and the action taken.
5

for Mailroom to Scanning
3
Scanning
9.10 On a weekly basis, the AP Controls and Support Manager
confirms in MOE CAT that he has checked that AP Controls and
Support staff have daily:
(i) maintained a log of the number of invoices sent that day
by the AP Controls and Support to SSSC Scanning and the
number scanned that day by SSSC Scanning; and
(ii) recorded on the log the reason for all invoices not scanned
that day and the action taken.
for Scanning to Archive
4
Scanning
9.11 On a weekly basis, the AP Controls and Support Manager
confirms in MOE CAT that he has checked that SSSC scanning
staff, SSSC archiving staff and Norway archiving staff have daily:
(i) maintained a log of the number of invoices scanned that
day, archived that day at the SSSC and archived that day
in Norway; and
(ii) recorded on the log the reason for all not archived and the
action taken.
8 Helpful Hints
It is good practice to keep the mail received from the respective EPE
locations separate throughout the pre-scanning process as it will facilitate
the filtering and checking of the invoices significantly.
6
9 Work instructions
9.1 Receipt and acknowledgement thereof of
mail from onshore EPE locations
The mailroom in Krakow receives on a daily basis mail from the EPE
onshore locations (UK IRL NL and NO). Mailroom staff in every onshore
location advises the SSSC mailroom of each mail dispatch.
As soon as it arrives, the SSSC mailroom advises AP Controls and Support

of receipt of mailbag(s) from an onshore location.
The SSSC mailroom maintains a log (Excel) by onshore location of receipt

of mailbags indicating number of bags received, courier reference and
time and date of receipt. The SSSC mailroom acknowledges receipt by
return of mailbag(s) received from the respective onshore location. Non-
receipt of mailbags has to be investigated by the SSSC mailroom without
undue delay (depending on courier delivery time).
On a weekly basis, the SSSC mailroom supervisor confirms in MoECAT that

he has checked that the daily log has been maintained and that the
reason for mailbags not received in a timely manner and the action taken
has been recorded (control C1.7.a.2).
9.2 Collection and opening of mail from

mailroom
Upon advice of receipt of mailbags from the SSSC mailroom, AP Controls
and Support immediately collects the mailbags. Mail from NL (NAM, Assen,
The Netherlands) and from NO (Norkse Shell, Tananger Norway) will have
been opened and pre-sorted by the mailroom at the onshore location. In
the case of mail from UK, IRL and NO, mail will generally be unopened. AP
staff is to open the UK, IRL and NO mail from the envelope.
9.3 Initial filtering of mail

Mail is to be filtered into the following 2 main categories (by location):
 Original invoices. An original invoice can be distinguished by its
header as follows:
o invoice (UK & IRL),
o rekening, factuur, nota (NL),
o regning, faktura (NO)
 Any other mail documents
Any mail that is not an original invoice will be further categorized filtered
and processed after all preparatory activities before scanning of original
invoices has been completed.
7
9.4 Preparation of original invoice for

scanning
In order to be able to scan the documents in a technically correct manner,
the following steps are taken:
 Remove staples/clips (staples may be at bottom of document);
 Sort the invoices with multiple pages:
o The first page must be the one, which contains the total
amount; receipts relating to the voucher (document) are
behind it;
o Remove copy invoices or second copies of documents;
o Use a paperclip to hold the multiple pages together.
 Attach small receipts, and documents less than A4 size with
adhesive tape to A4 paper (around all four edges and at least 1cm
from the edge of A4 paper); ensure tape do not extend past the
edge of A4 paper;
 Remove “Post it” notes & other attachments from face of document
and attach to A4 paper (per above);
 Use an extra adhesive tape to hold already attached pre-printed
giro payment cards;
 Ensure all documents are the same orientation (face up and top in
same location)
 Landscape documents have top on left of batch;
 Repair ripped or damaged documents (adhesive tape on rear of
document);
 Cut documents larger than A4 (or of a shape too large to be put on
A4) to multiple A4 size documents and indicate ‘part x of y’ on the
A4 documents;
 Ensure that the top of the invoice is not black or dark colored,
otherwise the scan date/time and page numbers are not visible on
the scanned image of the invoice In case the top of the invoice is
black or dark coloured, make the top of the invoice white.
9.5 Date stamping of original invoices

To ensure invoices are paid on the correct date the invoices have to be
stamped on the right top corner of the invoice with the stamp date stated
on the mailbag. This is the date that the mail was received by the
dispatching onshore location. The date stamp has to be clearly visible.
In case an original invoice is resubmitted by the vendor after return of the

date stamped original by the AP department, the original date stamp has
to be erased by putting a double line across the original date stamp and
has to be replaced by the new date stamp.
9.6 First check of the invoices

The following checks have to be carried out:
8
9.6.1 Correct address, amount and currency
The first check that has to be carried out is to check whether the invoices
contain the following details:
9.6.1.1 Correct address
Invoices from the mailbags from NL have to be addressed to NAM

(Nederlandse Aardolie Maatschappij BV), Assen, the Netherlands.
In case the invoice is addressed with the headers: AJS c/o NAM or Stork c/o
NAM, the invoice is an ISC invoice.
In case of ISC invoices, record such on the invoice by stating ISC in the left
corner of the invoice.
Invoices from the mailbags from UK have to be addressed to Shell UK

Limited, Aberdeen, UK
In case the invoice is addressed with the headers: AJS c/o Shell or Sigma 3
c/o Shell, the invoice is an ISC invoice.
In case of ISC invoices, record such on the invoice by stating ISC in the left
UK ONLY
In case the invoice is addressed to Sigma 3 c/o Shell, make a copy of the
invoice, send the original to the domestic tax department and write
‘original at domestic tax department’ on the copy of the invoice. The
copy of the invoice is subsequently used for scanning and further
processing.
Invoices from the mailbags from NO have to be addressed to A/S Norske

Shell, Tananger or Kristiansund, to Enterprise Oil Norge AS, Tananger, or to
Shell International Pipelines Inc., Tananger, Norway.
Invoices from the mailbag from IRL have to be addressed to Shell E&P,
Dublin 2 or Shell E&P Ireland, Co Mayo
In case the invoice is incorrectly addressed, the invoice has to be returned

to the vendor under cover of a standard letter. Refer to AP WI 8.6
Rejections.
9
NORWAY ONLY
General
Due to the fact that A/S Norske Shell E&P and OP have the same
Business Registration Number, it happens that invoices to A/S Norske
Shell OP, Oslo are addressed to 4098 Tananger. These invoices have to
be forwarded to A/S Norske Shell, Post Box 1154, Sentrum, 0107 Oslo,
Norway.
Specific
 Group invoices stating reporter code 1216 (i.e. not 1801) have to
be returned a.s.a.p. to the vendor. Refer to AP WI 8.6 Rejections.
 Invoices with PO’s starting with 455 have to be returned a.s.a.p.

to the vendor. Refer to AP WI 8.6 Rejections.
 Invoices from:
Telenor (telephone bills belonging to OP),
forwarding agents (Spedisjon) regarding freight related to OP, Oslo,
Municipal taxes (Kommunale avgifter) related to properties in Oslo, and
Debt collection (Inkasso) related to OP
have to be returned a.s.a.p. to the AP Lead in Stavanger, Norway.
9.6.1.2 Amount and currency
Invoices with a total amount of zero can be placed directly into the
rejection folder. (The rejection folder is a folder where copies of all
returned invoices and related correspondence are kept by AP Controls and
Support). Refer to AP WI 8.6 Rejections.
In case the total amount (including VAT) is above $ 100,000 (or equivalent)
record the urgency of the payment by stating URG in the left corner of the
invoice.
In case the currency is not stated on the invoice, the invoice has to be
returned to the vendor under cover of a standard letter. Refer to AP WI 8.6
Rejections.
NORWAY ONLY
In case invoices from Norwegian vendors do not have a currency stated
on the invoice, the default currency of the invoice is NOK. Invoices from
Norwegian vendors without a currency are therefore not returned to the
vendor.
10
9.6.1.3 Timesheets and copies of expenses
NORWAY ONLY
In case invoices for services based on hour/day rates and business
expenses do not have timesheets and business expenses attached to
the invoice, the invoice has to be returned to the vendor. Refer to AP WI
8.6 Rejections.
9.6.2 Credit invoice
Check whether the invoice is a credit invoice. An invoice is a credit invoice

when: CR is stated before/after the total amount, a minus is placed
before/after the total amount or ‘credit note/credit invoice’ is stated on the
invoice.
In case the invoice is a credit invoice, the credit invoice has to be stamped
with a ‘credit’ stamp above the total amount. Credit invoices require
further analysis and separation before they are processed further. The
credit invoices are handed to the AP staff member responsible for credit
invoices. Refer to section 9.8: Checking credit invoices.
9.6.3 Credit surcharge
NL ONLY
Check whether there is a ‘credit surcharge’ added to the total amount. If
so, the vendor allows distracting the surcharge if the invoice is paid within
the vendor’s payment terms. You can find this surcharge usually at the
bottom of the invoice and is described as kredietbeperking a.k.a. credit
squeeze, credit surcharge, credit reduction. Use the ‘kredietbeperking’
stamp and fill in the correct amount (see below). Distract this surcharge
from the total amount by filling in the amount on the stamp. The amount
stated after ‘te betalen’ is the amount that will be paid to the vendor (total
amount of the goods + VAT).
11
Total amount of
Put the stamp on the invoice. Fill in the 1st invoice, including the
line the total amount; 2nd line the goods, VAT (BTW in
surcharge; 3rd line the total amount minus Dutch) and
the surcharge “kredietbeperking”
Recognize
the surcharge
Total amount
of goods
9.6.4 VAT number
Check whether a VAT amount (not zero) is stated on the invoice.
In case there is no VAT amount stated on the invoice, there is no further

action with respect to checking VAT number.
Check the vendor’s VAT number on the invoice. In case no vendor VAT
number is stated on the invoice, return the invoice to the vendor. Refer AP
WI 8.6 Rejections.
Hint:
Some vendors state the VAT number of the client (i.e. NAM, Shell UK,
Norske Shell etc) on their invoices. Do not confuse the VAT code of the
Vendor with the VAT code of the client.
The VAT number of NAM is NL801315670B01
The VAT number of Shell UK is GB235 7632 55 (504)
The VAT number of Norske Shell is NO914807077MVA
The VAT number of Enterprise Oil Norge AS is NO929559428MVA
The VAT number of Shell International Pipelines Inc. is NO980429636MVA
The VAT number of Shell E&P Ireland is 6336588P
9.6.4.1 Sort out foreign VAT
Analyse the VAT number to determine whether or not the VAT is foreign
VAT. Foreign VAT can be recognized if the invoice has a foreign VAT number
i.e. not starting with NL for NAM invoices, not starting with GB for Shell UK
invoices and not starting with NO for Norske Shell invoices.
In some cases the VAT number does not start with the 2 letters indicating
the VAT country of origin. If the location (country) of the vendor as stated
on the invoice is different from the country of the EPE onshore location,
the VAT number is foreign.
12
When the VAT number is foreign and VAT is imposed, the invoice contains
foreign VAT.
9.6.4.2 Handling of invoices containing foreign VAT
Invoices containing foreign VAT are handed to the AP staff member(s)

responsible for this type of invoices. The AP staff member(s) responsible
forward a PDF image of the original invoice containing VAT to the relevant
domestic tax department for confirmation of correct foreign VAT imposed.
Upon confirmation thereof, the AP staff makes a copy of the invoice, sends
the original to the domestic tax department and writes ‘original at
domestic tax department’ on the copy of the invoice. The copy of the
invoice is subsequently used for scanning and further processing.
In case the domestic tax department does not confirm that the correct
foreign VAT is imposed, upon consultation with and advice of the domestic
tax department, the invoice is returned to the vendor. Refer to AP WI 8.6
Rejections.
NORWAY ONLY
All Norwegian companies with employees that pay VAT (MVA) must have
a Business Registration Number (BRN). The VAT number is the BRN
usually preceded by NO and followed by MVA (VAT). If MVA is not stated
at the end of Business Registration Number the vendor is exempted
from VAT.
In case the invoice (from Norway) has no VAT number, the invoice has to
be scanned individually by Controls & Support and forwarded by e-mail
to the AP lead in Norway for advice.
9.6.5 Purchase Order (PO) number
Check whether there is a Purchasing Order number (PO number) stated on

the invoice.
This check is carried out to separate MM invoices (invoices for
work/services purchased under a purchase order) from FI invoices
(invoices for materials and/or services purchased without a purchase
order).
13
PO numbers always have ten numbers and start with 451xxxxxxx,

49xxxxxxxx, 56500xxxxx.
NORWAY ONLY
Invoices with PO’s starting with 455 are for Norske Shell (OP) and have
to be returned to the vendor. Refer AP WI 8.6 Rejections.
The PO-number can be stated anywhere on the invoice

(right/left/top/bottom) and on any page. Therefore, all the
pages/enclosures have to be securely checked for a PO number before
filtering the invoice as an invoice without PO (FI invoice). If the PO-number
has more/less than 10 numbers, it is an incorrect number and the invoice
has to be returned to vendor. Refer to AP WI 8.6 Rejections.
Invoices without a PO number (FI invoices) require further analysis and

separation before they are scanned. This is done by AP staff member(s)
responsible for FI invoices. Refer to section 9.9: Checking of invoices
without a PO-number.
9.7 Subsequent checking of (MM) invoices

After the initial checks of the original invoices have been completed,
subsequent checking of the remaining MM invoices (i.e. excluding the
invoices returned to the vendor and the invoices without a PO number) is
required before separation into different categories can take place. The
categorization is a pre-requisite to ensure a smooth and efficient work
process after the invoices have been scanned and loaded into SAP.
These checks are carried out using SAP. The following steps have to be
taken:
Log in to SAP using the SAP Logon application using your

username and password.
Type ME23N (Display Purchase Order) and click to execute;
Click the button on the ME23N screen and click <Org data> tab;
Click the <Other purch order> button , type in the PO-number and
press <Enter>.
A screen as indicated below will appear:
14
Fill in PO-number
Check the
vendor name <Org. data>
tab
Check Company
Open header if Code
The following items have to be checked:
9.7.1.1 Vendor name
Check if the vendor name is identical (or has a close resemblance) to the
name on the invoice. If it is not the case, the vendor has used an incorrect
PO or an incorrect vendor (e.g. a subcontractor of the correct vendor) has
submitted the invoice. In such cases, the invoice has to be returned to the
vendor (refer to WI 8.6).
In case Shell is stated in the vendor name, it is a so-called Group invoice.

Shell invoices can also be recognized by the Shell logo on the invoice
with exceptions as follows:
NL ONLY
‘Oliecentrale Nederland B.V.’ has a Shell logo on the invoice; however it
is not a Group invoice.
UK ONLY
Invoices from Nederlandse Aardolie Maatschappij Assen and Woodside
Australian Energy do not have a Shell logo on the invoice; however it is
a Group invoice.
In case of Group invoices, record such on the invoice by stating GRP in the
left corner.
NORWAY ONLY
Group invoices stating reporter code 1216 (i.e. not 1801) are for Norske
Shell (OP) and have to be returned to the vendor.
15
UK ONLY
There is a scheme set up by the UK Government to deduct money from
vendors in the construction industry, the net amount is paid to the
vendor and the balance is payable to HM Revenue & customs. This
scheme is called Construction Industry Scheme (CIS).
The list of vendors currently (status 06/2007) under the CIS is as follows:
Vendor
128535 Laurence Scott & Electromotors LTD

136293 Oceanfix International LTD
128547 Robert Cort LTD
128713 A D Gray
129496 Elster Instromet UK LTD
129509 James Loudon
129588 Airchannel LTD
129698 Airchannel Limited
129740 J Buchan & Sons LTD
129855 Steel Services (Gray Yarmouth) LTD
130125 G & I Reid
130172 Ian R Mackie LTD
130176 Smith Taylor and Glen
130503 Duvine Developments LTD
131062 Drain Surgeon UK LTD
131079 Forbes Refrigeration LTD
150264 Allen Fencing LTD
154508 Shopkit Designs LTD
Invoices from CIS vendors are handed to the AP staff member(s)

responsible for this type of invoices. The AP staff member(s) responsible
forward a PDF image of the original invoice to the UK Tax Accountant for
confirmation of deductible CIS tax. Upon confirmation thereof, the AP
staff writes ‘CIS tax invoice’ on the invoice. In case the UK Tax
Accountant advises that the CIS tax is not subject for deduction, the AP
staff writes ‘CIS tax invoice, but CIS tax not subject for deduction’ on the
invoice.
9.7.1.2 Company code
Check the company codes as follows:
Invoices from mailbag(s) dispatched by the Netherlands:

NAM (Nederlandse Aardolie Maatschappij B.V.): NL01
Invoices from mailbag(s) dispatched by UK:

Shell UK Ltd: GB01
16
Invoices from mailbag(s) dispatched by Norway:

A/S Norske Shell: NO01
Shell International Pipeline Inc.: NO02
Enterprise Oil Norge A/S NO03
Invoices from mailbag(s) dispatched by Ireland, via UK:

Shell E&P Ireland: IE01
In case a different company code appears, the invoice has to be returned

to the vendor. Refer AP WI 8.6 Rejections.
9.7.1.3 Currency of PO
Click the button on the ME23N screen and click <Delivery/invoice>

tab.
Payment Currency on PO Click this button and

terms click
delivery/invoice
In case the currency in the Currency field is not the same as the currency
on the invoice, return the invoice to the vendor. Refer AP WI 8.6
Rejections.
NORWAY ONLY
In case invoices from Norwegian vendors do not have a currency stated
on the invoice, the default currency of the invoice is NOK. Invoices from
Norwegian vendors without a currency are therefore not returned to the
vendor.
9.7.1.4 Payment terms
Check the payment terms. In case the payment terms is Z15 or less,
except Z00, record the urgency of the payment by stating URG in the left
17
9.7.1.5 Milestone invoice (UK specific)
UK ONLY
Check whether ‘Milestone’ is stated on the invoice. In case ‘Milestone’ is
stated on the invoice, ensure that the invoice is a Milestone invoice,
click <Item details> followed by <Invoice> tab
Open <Item
details> Name PO-creator
Invoicing plan is
displayed
In case ‘Invoicing plan’ is displayed, manually write “Milestone’ and the

‘name of the PO-creator’ on the invoice.
In case nothing is displayed, do not write anything on the invoice.
Continue the pre-scanning activities of MM invoices as outlined in section

9.10.1 and onwards.
9.8 Checking of credit invoices

Before a credit invoice is sent for scanning, check whether:
9.8.1 A reference to a debit invoice is stated on the

credit invoice
In case no reference number to a debit invoice is stated on the credit
invoice, continue checking with section 9.8.2.
In case a reference number to a debit invoice is stated on the credit

invoice, find the debit invoice.
18
Reference to a
debit (original)
invoice
Type MIR6 (Invoice Overview – Selection Criteria) and click to execute;
Delete all the defaulted fields and fill in the following fields as follows:
Reference:
Fill in the invoice number of the debit (original) invoice and flag the item
under the <Entry Type> and <Invoice Status> tab as indicated on the
following print screen.
19
<Execute>
Delete all the

fields and fill in
the reference
number of the
debit invoice
Flag the items

indicated
Click the <Execute> button
In case the Invoice Overview: Invoice Documents screen appears,

double click the Doc. Number field and the MIRO bookings screen will
appear.
20
Double click Document Number of (original) debit invoice to open MIRO

bookings screen
Ensure that the vendor name and PO-number in the MIRO bookings screen
are the same as the vendor name and PO-number stated on the credit
invoice. In case the vendor names and PO-numbers correspond, write the
Document Number (511xxxxxxx number) on the credit invoice and record
CRT in the left corner of the credit invoice. Continue the pre-scanning
activities of MM invoices as outlined in section 9.10.1 and onwards.
In case the vendor names correspond, but there is no PO-number stated

on the credit invoice, write the PO-number stated in the MIRO bookings
screen on the credit invoice and record CRT in the left corner of the credit
invoice. Continue the pre-scanning activities of MM invoices as outlined in
section 9.10.1 and onwards.
In case the vendor names or PO-numbers do not correspond, do not write

anything on the credit invoice.
Click the <Back> button to return to the Invoice Overview: Invoice

Documents screen.
In case the message ‘No invoice documents were selected’ appears (after
clicking the <Execute> button in MIR6), the ‘original’ debit invoice is not
registered. Do not write anything on the credit note.
9.8.2 Credit invoice is a correction of a

rejected/returned debit invoice
Check the rejection folder (search on vendor name) to find out whether a
debit invoice with the same amount and same description of the charges
has been rejected. The rejection folder is a folder where copies of all
returned invoices and related correspondence are kept by SSSC AP
Controls and Support.
In case a referring or corresponding debit note of the same amount

rejected, attach (with a staple) the credit invoice to the debit invoice in the
rejection folder. In case a corresponding debit invoice was not found in the
rejection folder, continue checking.
21
9.8.3 A PO-number is stated on the credit invoice

In case a PO number is stated on the invoice, record CRT in the left corner
of the credit invoice. Continue the pre-scanning activities of MM invoices
as outlined in section 9.10.1 and onwards.
In case no PO number is stated on the invoice, refer to section 9.9.1 to

determine whether the credit invoice is an FI invoice. In case the credit
invoice is an FI invoice, record such by stating FI in the left corner of the
invoice.
In case the credit invoice is not an FI invoice process the credit MM invoice
as follows:
 In case the total amount (including VAT) on the invoice is above (or
equal to) EUR 1,000 (or equivalent), refer to the SSSC AP Vendor
Helpdesk who has to request the vendor for a PO number. The
Helpdesk Analyst manually writes the PO number (as advised by
vendor) on the invoice, states CRT in the left corner of the invoice
and forwards the invoice to SSSC AP Controls and Support
(Scanning section). In case the vendor cannot provide a PO number,
the invoice has to be processed as an FI invoice. The Helpdesk
Analyst records such by stating FI in the left corner of the invoice
and forwards the invoice to SSSC AP Controls and Support
(Scanning section).
 In case the total amount (including VAT) on the invoice is below EUR
1,000 (or equivalent), the credit invoice has to be processed as a FI
invoice. Record such by stating FI in the left corner of the invoice.
9.9 Checking of invoices without a PO-number

Invoices without a PO-number can be either an FI invoice or an incorrect
MM invoice (the vendor forgot to state the PO-number on the invoice).
9.9.1 Determine whether the invoice is an FI invoice

or an incorrect MM invoice
Check whether the invoice is an FI invoice or an MM invoice without PO-
number.
Type FBL1N (Vendor Line Item Display) and click to execute. The
following screen will appear.
22
<Search>
Search for the vendor code by using the <Search> button .
Go to the <Vendor by Bank Account No> tab by clicking this button

and the following screen will appear.
Click this button to go to the

<Vendor by Bank Account
No> tab
Fill in:
*bank account*
Bank account number:

Fill in the bank account stated on the invoice and begin/end with an
asterisk (*).
Invoices without a bank account cannot be processed and has to be
returned to the vendor. Refer to AP WI 8.6 Rejections.
23
UK VENDORS ONLY
In case there is no bank account stated on the invoice sent by a UK
vendor, the SSSC AP Vendor Helpdesk (UK vendors) contacts the vendor
(e-mail or telephone, as appropriate) and requests the vendor to forward
their bank details by e-mail or fax. The Helpdesk Analyst prints the
banking details received from the vendor and attaches the paper to the
invoice before scanning.
Press <Enter>.
In case the message ‘no values for this selection’ appears, the bank
account on the invoice is not registered within the Vendor Master Data
System. The invoice cannot be processed (AM to propose)
 Send a vendor-master form to the vendor and ensure that the

vendor/bank account is added in the system by Vendor Master Data
 Return the invoice to the vendor
 Send the invoice to the sponsor
In case the bank account is available, the corresponding vendor code and
name appears. Check if the name stated on the invoice corresponds to the
name in the SAP screen.
Vendor Vendor name
In case there is no close correspondence, return the invoice to the vendor.

Refer to AP WI 8.6 Rejections).
Press <Enter> and the Vendor Line Item Display screen will appear.
The vendor code is defaulted. Select All items in the <Status> tab and
flag the items under the <Type> tab as follows:
24
The Vendor
account field is
defaulted
<Execute>
Select All
Flag all the items
Click the <Execute> button and the following screen will appear.
25
Type column,
KR means FI
payment
Scroll to the bottom to

see the most recent
payments
Scroll to the bottom of the screen with the <Scroll bar> in the right part
of the screen. Check the Type column. The letters RE or KR listed in the
Type column represents that line to be an invoice. KR means FI payment,
RE means MM payment.
The invoices from the vendor in this example are usually paid FI
(processed without PO-number), so the invoice has to be processed as an
FI invoice. Record such by stating FI in the left corner of the invoice.
Continue the pre-scanning activities of FI invoices as outlined in section
9.10.2 and onwards.
Another example is stated below.
26
Invoice from this

vendor paid FI
(processed without
PO-number) but not
recently
Latest invoices were

processed as MM
invoices (with PO-
number)
Invoices from this vendor were processed without a PO-number in the

past, but not recently. The most recent invoices were paid as an MM
invoice, so the vendor must put a PO-number on the invoice. In this
example the invoice can be returned to vendor. Refer to AP WI 8.6
Rejections.
In case of doubt, contact the SSSC AP Supervisor to determine whether

the invoice without a PO-number has to be returned to the vendor or has
to be processed as an FI invoice.
27
Hint:
Invoices containing the following charges are allowed to be processed as
an FI invoice
 Utility Bills (Electricity, Gas, Steam and Water)
 Educational School Fees
 Taxation Costs (NO specific)
 Dividend Payments
 VAT Invoices
 Pension Funds (NO specific)
 Acreage, Licences & Concessions
 Finance, Audit, Legal & Insurance
 Fuels
 Damage Claims and Litigation Claims
 Travel Costs (Non-Shell applicants)
 Custom Duties
 Right of way payments/land deals
 Corporate Donations
9.9.2 Check whether the FI invoice is a Group

invoice
In case Shell is stated in the vendor name, it is a so-called Group invoice.
Shell invoices can also be recognized by the Shell logo on the invoice
with exceptions as follows:
NL ONLY
‘Oliecentrale Nederland B.V.’ has a Shell logo on the invoice; however it
is not a Group invoice.
UK ONLY
Invoices from Nederlandse Aardolie Maatschappij Assen and Woodside
Australian Energy do not have a Shell logo on the invoice; however it is
a Group invoice.
In case of Group invoices, record such on the invoice by stating GRP in the
left corner.
9.9.3 Check whether a reference name is stated on

the invoice
In case the invoice is categorized as an FI invoice, a reference name (of
the ‘business user’) has to be stated on the invoice. In case no reference
name is stated on the invoice, check whether the vendor of the invoice is
included on the ‘FI vendor contact list’ as advised by the SSSC AP
Supervisor.
In case the vendor is included on the ‘FI vendor contact list’, manually
write the 6-digit user–id of the contact person on the invoice.
28
In case the vendor is not included on to the ‘FI vendor contact list’, the FI
invoice has to be processed onshore. Record such by stating ONSH in the
left corner of the invoice.
9.10 Separation of invoices

9.10.1 Separation of MM invoices
Once the subsequent checks of MM invoices has been completed, the
invoices have to be separated into the following five categories by using
the reference stated in the left corner of the invoices. This is done to
ensure that the MM invoices from each of these categories will be loaded
into the corresponding workflow in SAP.
 Urgent (URG) invoices

 Integrated Service Contractor (ISC) invoices
 Group (Shell) invoices (GRP)
 Credit (CRT) invoices
 Standard invoices (blank) (everything which do not belong to the
other categories)
Once multiple references are stated in the left corner, the URG reference
is leading followed by the GRP and ISC reference, to make the correct
separation.
9.10.2 Separation of FI invoices

Once the checks of FI invoices has been completed, the invoices have to
be separated into the following four categories by using the reference
stated in the left corner of the invoices. This is done to ensure that the FI
invoices from each of these categories will be loaded into the
corresponding workflow in SAP.
 Urgent (URG & FI) invoices

 Group (Shell) invoices (GRP & FI)
 FI (FI) invoices
 FI invoices to be processed onshore (ONSH & FI)
Once multiple references are stated in the left corner, the ONSH reference
is leading followed by the URG reference, to make the correct separation.
9.11 Insertion of separator sheets

Separator sheets are used to separate each document (which may contain
more than one page) and to ensure that each document is correctly
indexed in the workflow in SAP.
A separator sheet has to be inserted between each document for

scanning.
29
Note that the barcode areas of the separator sheets have to be kept clean
& clear and that every invoice is provided with the sheet representing the
corresponding category located on top of the invoice.
9.12 Forward invoices to the Scanning

department
Before forwarding the invoices for scanning to the SSSC Scanning
Department, the invoices have to be counted by AP Controls and Support
staff and be provided with separator sheets after removal of paperclips, if
any. The invoices classified ‘urgent’ (URG) are to be scanned first.
AP Controls and Support staff has to maintain a log (Excel) indicating the
total number of invoices sent to the SSSC Scanning Department on a daily
basis.
On a weekly basis, the AP Controls and Support Manager confirms in

MoECAT that he has checked that the daily log has been maintained and
that the reason for all invoices not scanned that day and the action taken
has been recorded (control C1.7.a.3)
9.13 Archiving of invoices

Once the scanning of the original invoices has been completed, the SSSC
Scanning Department returns the documents to the AP Controls and
Support section.
AP Controls and Support staff has to maintain a log (Excel) indicating the
total number of invoices archived by onshore location each day.
NORWAY ONLY
Due to Norway legislation, all original invoices originating from Norway
are returned to Norway for archiving at the onshore location. Dispatch of
original invoices by SSSC is done quarterly. Details are to be recorded on
the archive log maintained by AP Controls and Support.
On a weekly basis, the AP Controls and Support Manager confirms in

MoECAT that he has checked that the log has been maintained (control
C1.7.a.4).
10 Process output
The output of the AP Work Instruction ‘Prepare for scanning of invoices’
are:
 Invoices checked, filtered, categorized and made fit for scanning
and loading into the SAP workflow;
 Incorrect invoices returned to vendors; and
 Original invoices duly filed for safekeeping in line with retention
policies and guidelines.
30
11 Appendices
11.1 Appendix 1: Rejection reasons
An invoice has to be returned to the vendor in case (included in WI 1):
 The invoice is sent to the incorrect address (section 9.6.1.1)
 PO number starts with 455 (NO specific) (section 9.6.1.1)
 Group invoices stating reporter code 1216 (NO specific) (section
9.6.1.1)
 The currency is not stated on the invoice (section 9.6.1.2 except NO
vendors)
 The service invoice has no supporting timesheets (NO specific)
(section 9.6.1.2)
 The VAT number is not stated on the invoice in case VAT is included
in the total amount (section 9.6.4)
 The vendor is not permitted to raise (foreign) VAT as advised by
domestic tax department (section 9.6.4.2)
 The incorrect PO number is stated on the MM invoice (PO number
does not exist) (section 9.6.5)
 The incorrect PO number is stated on the MM invoice (PO number
relates to another vendor) (section 9.7.1.1)
 The invoice is sent to the incorrect location (Incorrect company
code) (section 9.7.1.2)
 The currency of the PO is not identical to the currency on the
invoice (section 9.7.1.3)
 There is no PO number stated on the MM invoice (section 9.9.1)
31
Accounts Payable – WI 1 Prepare form scanning of invoices Confidential
11.2 Appendix 2: Process Flowchart: Prepare for scanning of invoices
32

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Shell Exploration and Production

Document version History:

Versio Editor Date Changes made: Status

Name Position Signature:

9.8.2 Credit invoice is a correction of a rejected/returned debit

2 Frequency and timeline

System Used for

7 Key Control Reference

Control Work Control Description

C1.7.a. Prepare Completeness of Number & Timeliness of Invoices:

C1.7.a. Prepare Completeness of Number & Timeliness of Invoices:

As soon as it arrives, the SSSC mailroom advises AP Controls and Support

The SSSC mailroom maintains a log (Excel) by onshore location of receipt

On a weekly basis, the SSSC mailroom supervisor confirms in MoECAT that

9.2 Collection and opening of mail from

9.3 Initial filtering of mail

9.4 Preparation of original invoice for

9.5 Date stamping of original invoices

In case an original invoice is resubmitted by the vendor after return of the

9.6 First check of the invoices

9.6.1 Correct address, amount and currency

9.6.1.1 Correct address

Invoices from the mailbags from NL have to be addressed to NAM

Invoices from the mailbags from UK have to be addressed to Shell UK

Invoices from the mailbags from NO have to be addressed to A/S Norske

In case the invoice is incorrectly addressed, the invoice has to be returned

 Invoices with PO’s starting with 455 have to be returned a.s.a.p.

9.6.1.2 Amount and currency

9.6.1.3 Timesheets and copies of expenses

9.6.2 Credit invoice

Check whether the invoice is a credit invoice. An invoice is a credit invoice

9.6.3 Credit surcharge

9.6.4 VAT number

Check whether a VAT amount (not zero) is stated on the invoice.

In case there is no VAT amount stated on the invoice, there is no further

9.6.4.1 Sort out foreign VAT

9.6.4.2 Handling of invoices containing foreign VAT

Invoices containing foreign VAT are handed to the AP staff member(s)

9.6.5 Purchase Order (PO) number

Check whether there is a Purchasing Order number (PO number) stated on

PO numbers always have ten numbers and start with 451xxxxxxx,

The PO-number can be stated anywhere on the invoice

Invoices without a PO number (FI invoices) require further analysis and

9.7 Subsequent checking of (MM) invoices

Log in to SAP using the SAP Logon application using your

A screen as indicated below will appear:

The following items have to be checked:

9.7.1.1 Vendor name

In case Shell is stated in the vendor name, it is a so-called Group invoice.

128535 Laurence Scott & Electromotors LTD

Invoices from CIS vendors are handed to the AP staff member(s)

9.7.1.2 Company code

Check the company codes as follows:

Invoices from mailbag(s) dispatched by the Netherlands:

Invoices from mailbag(s) dispatched by UK:

Invoices from mailbag(s) dispatched by Norway:

Invoices from mailbag(s) dispatched by Ireland, via UK:

In case a different company code appears, the invoice has to be returned

Click the button on the ME23N screen and click <Delivery/invoice>

Payment Currency on PO Click this button and

9.7.1.4 Payment terms

9.7.1.5 Milestone invoice (UK specific)