eTax Clearance

Overview

All suppliers to Irish public sector bodies (including University College Dublin) who supply or are likely to supply goods/services in excess of €10,000 (including VAT) in any twelve month period must obtain Revenue tax clearance. Failure to provide tax clearance will result in supplier payments being withheld until clearance is in place.  

Electronic Tax Clearance

Revenue introduced a system of Electronic Tax Clearance in 2016 replacing the old paper based certification system. UCD is now required to upload each proposed payments file to Revenue detailing the amount to be paid to each supplier and their related tax number. Revenue confirm by return which suppliers have up to date tax clearance and this determines those payments which can be paid and those which have to be withheld. This electronic system only applies to Irish based suppliers/individuals or those with an Irish tax number.

In cases where Revenue advise that no tax clearance is in place, UCD cannot proceed with payment and the supplier is advised by UCD that tax clearance has not been obtained. Suppliers should then contact (opens in a new window)Revenue to resolve the matter. Payments will be withheld by UCD until tax clearance is obtained.  

Irish Based Suppliers 

All Irish based suppliers to UCD who supply or are likely to supply goods or services in a twelve month period to a value of €10,000 or more (excluding VAT) must apply through (opens in a new window)Revenue for eTax Clearance. Failure to do so will delay payment until tax clearance is obtained. For further information please review the (opens in a new window)Revenue eTax Clearance Guides.

Tax Clearance - Foreign Suppliers

The requirement to provide evidence of tax clearance applies to non-resident companies, institutions and individuals on a world-wide basis. Once your supplies to UCD exceed or are likely to exceed the €10,000 supply threshold, you are required by Irish law to provide Irish Revenue tax clearance. 

Foreign suppliers should complete a (opens in a new window)Form TC1 and send it to (opens in a new window)Revenue’s Non-Residents Tax Clearance Unit .

Once you have received your Clearance Certificate it should be forwarded to (opens in a new window)Supplier Setup.

Please note that under no circumstances will a payment be made to a supplier without tax clearance being in place.

Full information is available from the (opens in a new window)Irish Revenue.(opens in a new window)