· Bryan Collins · Guides · 9 min read
Tax Clearance Certificate for Irish Public Tenders: How to Get eTax Clearance
A tax clearance certificate is required for Irish public sector contracts worth EUR 10,000 or more. Here is how to get eTax Clearance, when buyers check it, and how insurance, turnover and ESPD rules fit around it.
You need a current tax clearance certificate to win an Irish public sector contract worth EUR 10,000 or more (including VAT) in any 12-month period. Revenue issues it online as eTax Clearance, in seconds, if your tax affairs are in order. Most applicants then hold it for up to four years.
The numbers up top:
| Item | Figure | Source |
|---|---|---|
| Contract value that triggers the requirement | EUR 10,000 or more, VAT included, in any 12-month period | Revenue, Revised procedures for Tax Clearance in respect of Public Service Contracts |
| Validity (non-grant applications) | Four years while your tax affairs stay in order | Revenue Tax and Duty Manual, Electronic Tax Clearance, section 21 |
| Subcontractor tax reference number | Required where payments exceed EUR 650 | Revenue revised procedures (above) |
| Subcontractor tax clearance | Required where payments exceed EUR 2,600 in 12 months | Revenue revised procedures (above) |
| Employer’s liability (guide level, routine goods and services) | EUR 12.7m per occurrence | Circular 05/2023, Appendix 1 |
| Public liability (guide level, routine goods and services) | EUR 6.5m per occurrence | Circular 05/2023, Appendix 1 |
| Maximum turnover requirement (default) | Twice the estimated contract value | Circular 05/2023, section 3.6 |
What is a tax clearance certificate?
Revenue describes it as confirmation that your tax and customs affairs are in order at the date of issue. Revenue can still issue one if you have arrears covered by a phased payment arrangement agreed with Revenue (Revenue eTC manual, section 4.1).
Revenue assesses your affairs and those of connected persons, such as partners and partnerships, when it processes the application (same manual, section 4.2).
When does a public buyer need it?
The rule comes from Department of Finance Circulars 43/2006 and 44/2006, as summarised by Revenue. For public sector contracts of EUR 10,000 or more including VAT within any 12-month period, the contractor must either produce a current tax clearance certificate or demonstrate a satisfactory level of subcontractor tax compliance. Payments under the contract stay conditional on meeting that requirement (Revenue revised procedures).
Three points follow from the source text:
- It applies below EU thresholds too. The trigger is contract value, not procedure. A small contract advertised on eTenders is covered. So is one bought without a formal written contract. Revenue’s manual says the requirement applies “even where the provision of goods or services is not the subject of a formal written contract” (eTC manual, section 6.2).
- It covers goods and services. Revenue’s examples include plant hire, consultancy, legal and design services, cleaning and security.
- Charities need one too. A charity applying for a public sector contract must hold a current certificate (eTC manual, section 9.1).
When the buyer checks it varies by buyer and tender. The sources above set the requirement but not a single checkpoint. Some tender documents ask for the access number in the selection stage. Others ask only at award. Read the instructions in each tender. The wider OGP direction, set out in Circular 05/2023, is to ask bidders to declare they meet minimum standards and to collect documents later, from the provisionally shortlisted or winning bidder (section 3.5 and section 3.11 on insurance). Do not assume you can wait. Get the certificate first.
How to get eTax Clearance
- Sign in. Business customers use the Revenue Online Service (ROS). PAYE customers use myAccount.
- Open the tax clearance tool. In ROS, go to “Manage Tax Clearance” under “My Services”. In myAccount, select “Tax Clearance” in the “Manage My Record” section, then “Apply” (Revenue, The electronic Tax Clearance (eTC) system).
- Choose the category. Pick the public sector contract category. A PAYE customer who picks a business category is asked to register for income tax or corporation tax first (eTC manual, section 16).
- Submit. Revenue assesses the application in real time. If your affairs are in order, the result screen shows your name, tax reference number and a Tax Clearance Access Number.
A refused application names the reason. You fix the outstanding returns or liabilities, including any on connected persons, and apply again (eTC manual, section 18).
The access number: what buyers actually use
Revenue’s manual says the Tax Clearance Access Number (TCAN), together with your tax reference number, can be given to any third party who wants to verify your status. Any third party can verify through ROS (eTC manual, section 22). The same section says public sector bodies must verify that suppliers are tax compliant.
Put your TCAN and tax reference number in your bid pack. The buyer checks it live, so the number matters more than a printout.
How long it lasts and how it can be withdrawn
Outside grant applications, an eTC application stays valid for four years while your tax affairs remain in order, then you reapply (eTC manual, section 21). A change in circumstances, such as joining or leaving a partnership, means a new application if you still need clearance.
Revenue also re-assesses applicants during the year. If you stop being compliant, Revenue rescinds the certificate and notifies your ROS or myEnquiries inbox with the reasons (eTC manual, section 20). A certificate can therefore be withdrawn before its four years run out. Check your status before you submit and again before you sign.
Subcontractors and consortium members
Subcontractors on a public contract of EUR 10,000 or more must give the contractor a tax reference number where payments exceed EUR 650. Above EUR 2,600 in any 12 months, they must produce a current tax clearance certificate or demonstrate satisfactory subcontractor tax compliance. In construction, forestry and meat processing, that means a 0% or 20% Relevant Contracts Tax rate. A 35% rate does not qualify (Revenue revised procedures).
Winning a contract and then discovering your subcontractor cannot clear this is a problem you can avoid by asking for their access number during bid prep.
Insurance requirements
There is no single insurance level for Irish public tenders. Circular 05/2023 (section 3.11) tells buyers to require only types and levels that are proportionate and reasonable for the contract, based on risk, value and subject matter. Any requirement must appear in the tender documents.
For routine low-to-medium-risk goods and services, Appendix 1 of the circular gives a guide:
| Cover | Guide minimum indemnity limit |
|---|---|
| Employer’s liability | EUR 12.7m any one claim or series of claims from a single occurrence (not needed if self-employed) |
| Public liability | EUR 6.5m any one claim or series of claims from a single occurrence |
| Product liability | EUR 6.5m any one occurrence and in the aggregate per insurance year |
| Professional indemnity | Risk assessed on potential damage or loss. No fixed figure. |
| Cyber | Risk assessed on potential damage or loss. No fixed figure. |
Source: Circular 05/2023, Appendix 1. These are guide levels for buyers, not rules for bidders. A buyer can set a different figure.
Two practical points from the same section:
- You do not need the policy at tender stage. Bidders should be asked to declare they can obtain the cover. Documentary evidence is required only from the successful tenderer.
- Professional indemnity varies by contract. The circular points buyers to State Claims Agency guidance, and for bespoke or complex work to the agency or their own risk advisers. Expect the tender document, not a published norm, to set the figure. For works and works-related services, the circular points to separate Capital Works Management Framework guidance notes on constructionprocurement.gov.ie.
Ask your broker for a certificate that shows your limits well before the deadline, so you can compare them with the tender document.
Turnover rules
Circular 05/2023 (section 3.6) says the minimum yearly turnover a buyer asks for shall not exceed, and can be lower than, twice the estimated contract value, except in duly justified cases. For contracts above EU thresholds, a higher turnover requirement must be justified in the procurement documents or the Regulation 84 report. The circular also notes that asset-to-liability ratios can be a more suitable test of financial capacity in some cases.
So the practical rule is: expect up to 2x, and query anything higher that the buyer does not justify. Whether the buyer measures the figure against the whole contract value or a single year is set in the tender documents, so check the wording.
How the ESPD fits in
On contracts above EU thresholds, the ESPD is a self-declaration. You state that you meet the exclusion grounds, which include tax and social security breaches, and the selection criteria, such as turnover and insurance. The tax clearance certificate is the evidence behind the tax declaration, so line them up. Read our full ESPD Ireland guide for how to complete each part.
Do not declare “no tax breaches” until you have confirmed your tax clearance status through ROS.
Sub-threshold versus above-threshold
| Below EU threshold | Above EU threshold | |
|---|---|---|
| Tax clearance | Required at EUR 10,000 or more in 12 months | Required, same trigger |
| Qualification form | Varies by buyer: simple questionnaire, quote or an ESPD-style form | ESPD |
| Turnover | Circular 05/2023 default of no more than 2x contract value applies to all public bodies | Same default. Higher figures must be justified in the documents or the Regulation 84 report |
| Insurance | Proportionate to risk, declared at tender and evidenced on award | Same approach |
The tax clearance trigger is the same either side of the line, because it depends on contract value and not on the procedure. The thresholds themselves are in our Irish procurement thresholds 2026 guide. To see small advertised notices where this requirement often appears for the first time, browse the sub-threshold feed.
Before you bid: a short checklist
- Apply for eTax Clearance on ROS or myAccount and save your Tax Clearance Access Number.
- Confirm connected persons, partners and partnerships are compliant too.
- Ask subcontractors for tax reference numbers and, above EUR 2,600, clearance.
- Ask your broker for employer’s, public and any contract-specific cover limits.
- Compare your annual turnover with the tender’s stated requirement.
- Draft your ESPD or questionnaire answers from these same documents.
Not sure where your gaps are? The Bid Readiness tool scores your position against typical requirements. Our bid templates include the cover letters and declaration wording you will reuse on each submission. For the wider process, see the eTenders guide.
FAQ
Is a tax clearance certificate the same as eTax Clearance? Yes. eTax Clearance, or the electronic Tax Clearance (eTC) system, is how Revenue issues the certificate now. Applicants no longer receive a paper form (eTC manual, section 1.1).
Do I need tax clearance for a contract under EUR 10,000? The Revenue rule starts at EUR 10,000 including VAT within any 12-month period. A buyer can still ask for evidence below that, so read the tender.
Who can check my tax clearance? Any third party with your TCAN and tax reference number can verify it through ROS (eTC manual, section 22).
Is there a minimum turnover for Irish public tenders? It varies by buyer and contract. The OGP default is no more than twice the estimated contract value unless justified (Circular 05/2023, section 3.6).
What if I am not eligible to apply? If Revenue refuses, resolve the stated issue, including any on connected persons, and reapply (eTC manual, section 18).
Information only, not tax or legal advice. Confirm figures against the tender documents and the linked Revenue and OGP sources before you bid.
Sources
- Revenue, Revised procedures for Tax Clearance in respect of Public Service Contracts (updated March 2020)
- Revenue Tax and Duty Manual, Electronic Tax Clearance (eTC)
- Revenue, The electronic Tax Clearance (eTC) system
- Department of Public Expenditure and Reform, Circular 05/2023: Initiatives to assist SMEs in Public Procurement (28 March 2023)
Get tenders like these in your inbox every week
New Irish public tenders, filtered by the sectors you care about, delivered every Monday. Free, and you can unsubscribe any time.
Set up your free tender alert