United claim they are owed in the region of £85,000 for tickets sold by the Glasgow club for the August 17 Tannadice clash.
SPL rules state payment must be made within 10 days of the match.
"It is a routine matter," a United spokesman said.
"We are sure the money will be paid by Celtic but it has not gone out within a certain timeframe and therefore we are obliged to report it to the SPL."