Accounts payable

Ordering and Invoicing

Suppliers should obtain a valid Purchase Order from the relevant member of staff when they place the order for their goods or services. This number must be quoted on all invoices which refer to this order. The order number is a 9-digit number beginning with 4 or 2.

All valid invoices should be forwarded directly to:

Accounts Payable Section
Galway County Council
Prospect Hill
Galway

Any invoice received without a valid order number will be returned immediately by Accounts Payable to the supplier.

Relevant Contracts Tax

Relevant Contracts Tax (RCT) is a Withholding Tax System that applies to payments made by a principal contractor to a subcontractor under a relevant contract i.e. a contract for the carrying out of, or the supply of labour for the carrying out of, relevant operations i.e. Construction operations, Forestry operations, Meat processing operations, within the State.

From the 1st January 2014, when the principal engages a subcontractor on various contracts, the principal will be required to notify each contract separately, except where the contract can be considered to be an on-going contract.

RCT System - FAQs for Principal Contractors

For further information see our 

Relevant Contract Tax – Introduction of SIN – December 2015

With effect from December 2015, Revenue have made it a requirement that when we notify them of a Contract we must include the Site/Project Name and address for all individual jobs/works/contracts within the County. Revenue will then provide an associated Site Identifier Number (SIN) for the site.

Tax Clearance

All companies doing business with a Local Authority must have a valid Tax Clearance Certificate in their company name i.e. the name that appears on their invoices. This is in accordance with Section 177 of the Finance Act 1995 as amended by the Taxes Consolidation Act 1997.

If total payments reach the €10,000 threshold within a rolling 12-month period, payments cannot be made until a valid Tax Clearance Certificate is received.

The original Certificate must be submitted to the Accounts Payable office, or, if you use the Revenue Online Service, your Registration Number and Notice Number is required. This can be found on the top left-hand corner of your Certificate and Accounts Payable can confirm the details online.

If you do not have a current Tax Clearance Certificate, an application form can be obtained at www.revenue.ie.