Acquisitions by Government Departments and Offices, including Revenue, are regulated by National Guidelines and a range of EU Directives covering products and services, with a remedies process for non-compliance complaints. In Ireland these directives have been transposed directly into national law. The procedures in the Directives apply to all procurements above defined thresholds. These thresholds are currently set at €125,000.00 for supplies and services. All Calls for Competition, Requests for Information, Requests for Proposals, and Request for Tenders issued by Revenue are published on the government procurement portal www.e-tenders.gov.ie
The procurement procedures are founded on principles of openness to all offerings, non-discriminatory award procedures and transparency / fairness in dealings with respondents. For example, any information given to one respondent will be given to all those who received the tender documents.
General Guidance on National and EU procurement rules can be purchased in booklet form from the Government Publications Office, phone: +353 1 647 6000; Fax: +353 1 647 6843. These directives may be viewed on the European Union procurement site -SIMAP . A further European website that may be of interest is the Tenders Electronic Daily (TED) that displays all European tender opportunities. View a copy of the 'Public Procurement Guidelines'.
Current tendering opportunities with the Office of Revenue Commissioners can be viewed Here
Earlier Payments to Business Suppliers
On Wednesday 20th May 2009 the Minister for Enterprise, Trade and Innovation announced that Government had approved formal arrangements to reduce the payment period by central Government Departments to their business suppliers from 30 to 15 days.
The commitment to pay suppliers within a period of 15 days will have effect in respect of valid invoices received by the Office of the Revenue Commissioners at its designated addresses on or after 15th June 2009.
- Revenue's Prompt Payment Returns: Quarter 4 2012 (PDF, 51KB)
- Revenue's Prompt Payment Returns: Quarter 3 2012 (PDF, 40KB)
- Revenue's Prompt Payment Returns: Quarter 2 2012 (PDF, 44KB)
- Revenue's Prompt Payment Returns: Quarter 1 2012 (PDF, 60KB)
- Revenue's Prompt Payment Returns: Quarter 4 2011 (PDF, 45KB)
- Revenue's Prompt Payment Returns: Quarter 3 2011 (PDF, 234KB)
- Revenue's Prompt Payment Returns: Quarter 2 2011 (PDF, 39KB)
- Revenue's Prompt Payment Returns: Quarter 1 2011 (PDF, 39KB)
Late payment in commercial transactions is addressed by the European Communities (Late Payment in Commercial Transactions) Regulations 2002 ( S.I. No. 388 of 2002 ). The 2002 Regulations transposed EU Directive 2000/35/EC on Late Payment in Commercial Transactions into Irish law. Under the 2002 Regulations, it is an implied term of every commercial transaction that where a purchaser does not pay for goods or services by the relevant payment date, the supplier shall be entitled to interest ("late payment interest") on the amount outstanding. Interest shall apply until such time as payment is made by the purchaser. In the absence of any agreed payment date between the parties, late payment interest falls due after 30 days has elapsed. Departments automatically include late payment interest where late payments are being made after the 30 day period.
It is important to note that earlier payments to suppliers are to be made on an administrative basis only and will not alter contractual arrangements nor the current legal situation in relation to interest on late payments. Any question of late payment penalty interest will only arise in the context of delayed payments beyond 30 days. No penalty interest will apply in cases where payments are made outside the 15 day administrative period but within the 30 day period.
Payments greater than €20,000
- Revenue's payments of €20,000 or over: Quarter 1 2013 (PDF, 14KB)
- Revenue's payments of €20,000 or over: Quarter 4 2012 (PDF, 25KB)
- Revenue's payments of €20,000 or over: Quarter 3 2012 (PDF, 15KB)