Suppliers

Files relevant to prompt payments.

Annual reports outlining any purchase orders over €20,000.

All Irish based suppliers to NORA 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 Revenue for eTax Clearance. 

Payments for professional services such as consultancy, legal, medical, engineering, architectural are subject to Professional Services Withholding Tax.  NORA is required to deduct Withholding Tax at 20% from all payments of professional services.

NORA's policy to pay creditors in respect of all valid invoices within 15 days.

PDF file to be filled out by vendors.

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 NORA exceed or are likely to exceed the €10,000 supply threshold, you are required by Irish law to provide Irish Revenue tax clearance. Note 2 on page 2 of the PDF contains the process for applying for a cetificate.