Supplier and Contractor Support

Local authorities advise suppliers and contractors working for them about invoicing procedures, tax compliance and payments.

Accounts Payable

Invoices for goods and services provided to Carlow County Council are centrally processed and payments are made by the Accounts Payable Section. 

Payments are made directly to suppliers’ bank accounts by Electronic Funds Transfer (EFT).  Remittances are e-mailed to suppliers giving details of the invoices being paid. 

Invoice Acceptance Arrangements

Trade suppliers when providing goods/services to any Council Department must first procure a physical Purchase Order from the Department processing the application or ordering the goods/service (e.g. Housing, LEO, Roads, Environment etc). Trade suppliers should not provide any goods or services without receipt of this order. Failure to comply will result in written warnings and a possible delay to payments. 
 

Please note that all invoices submitted must comply with Carlow County Council’s Invoicing Arrangements, set out below:

  • All invoices must display a valid purchase order (PO) number on the invoice.
  • A physical copy of the purchase order or e-copy must be attached to the invoice.
  • The PO number listed on the invoice must match the number on the physical copy of the purchase order.
  • The supplier’s name, invoice, quantity, value and currency on the invoice should be the same as the purchase order details.
  • Invoices should be addressed to Central Invoice Unit, Carlow County Council. 
  • All invoices must clearly display the date of issue and an invoice number.
  • Where Invoices come within the scope of the Reverse Charge VAT Rule (RCT) The Invoice should quote the following: “VAT ON THIS SUPPLY TO BE ACCOUNTED FOR BY THE PRINCIPAL CONTRACTOR” and VAT should not be charged.
  • All invoices must quote a valid tax reference number e.g., /VAT/PPSN/CHY number.
  • There must be an accurate and adequate description of the goods/services/works provided on the invoice.

Invoices can be e-mailed directly to creditors@carlowcoco.ie or posted to:   

Central Invoice Unit
Finance Department
Carlow County Council,
Athy Road,
Carlow.

Invoices received in compliance with the above requirements will be paid within a timeframe of 15 days, commencing the day a valid invoice is received by the Central Invoice Unit. Invoices received which do not comply with the procedure above will be returned to the supplier unpaid and for correction. 

Late payment interest continues to be payable under the terms of the Prompt Payment of Accounts Act 1997 and Late Payment in Commercial Payment Regulations 2012 in relation to any payments made after 30 days from date of receipt of a valid invoice.

Invoices are to be submitted by suppliers directly to the Central Invoice Unit and should not be sent to Service Departments or Area Offices, Libraries, Fire Stations etc. They should be issued in one format only – where sent by e-mail a hard copy should not also be sent by post.

Tax Clearance
A Tax Clearance Certificate must be provided by any supplier or grant recipient whose payments will exceed €10,000 in any 12-month rolling period.  
Full details of the requirements in relation to Tax Clearance Certificates, Professional Services Withholding Tax, and Relevant Contracts Tax (RCT) together with application forms are available from the Revenue website.

New Suppliers
If you have not previously received a payment from Carlow County Council, or you need to amend your existing details on our financial system, you will need to request a supplier set up from from the numbers below.
All sections of the form must be completed by the supplier, and returned to Accounts Payable.
All new requests for set up or amendments to bank details will require a bank statement header, which clearly shows the Supplier name and address, BIC and IBAN and dated within the last six months to be attached to the form.
The name and address on the supplier set up form and bank statement should match. 
The form should be physically signed (two signatures requited for Clubs or Voluntary Organisations). By completing and signing this form you are agreeing to Carlow County Council’s Procurement Procedures and Invoice Acceptance Arrangements. 

Queries
Businesses or individuals who wish to enquire about payments can contact the accounts payable section on the numbers below. Enquiries regarding grant and loan application or orders for goods/services should be made to the section processing the application or ordering the goods/service (e.g., Housing, Water Services, Environment, Roads, Area Offices etc.)

(059) 9170328
(059) 9170338
(059) 9170347
Or email:  creditors@carlowcoco.ie