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Invoice Regulations


Trinity can only pay valid invoices received from a supplier. We cannot pay on statements, altered invoices, invoices not addressed to Trinity or emails/typed invoices from departments. Invoices must include a valid PO number and iProcurement POs are 7 digits long (in the format 22xxxxx or 23xxxxx).

Invoices and credit notes should be emailed to and please send one invoice per PDF only, however multiple PDF’s per email can be sent. Any other file formats received cannot be processed.

Trinity College Dublin is enabled on the Peppol Network to receive electronic invoices and credit notes that comply with the European eInvoicing Directive, thanks to EURINV19. If you are enabled for eInvoicing on the Peppol Network, our registration details are listed below:

Trinity College Dublin Peppol Network Details

To commence eInvoicing on the Peppol Network, please contact a Peppol Access Point Service Provider.

The contents of this publication are the sole responsibility of  Trinity College Dublin and do not necessarily reflect the opinion of the European Union.

Statutory Legal Regulations

Each invoice is paid in accordance with the Statutory Legal Regulations governing Public Bodies, as prescribed by the Revenue Commissioners. They are:

1. Tax Clearance Certificates

To obtain an Irish Public Sector contact of value of €10,000 or more (inclusive of VAT), within any 12 month period, provision of a Tax Clearance Certificate is required to demonstrate a satisfactory level of Irish tax compliance. Tax clearance requirement applies to both Irish and Foreign suppliers even where the provision of goods or services is not the subject of a formal written contract.

Accounts Payable send the following communication to suppliers who require a tax clearance certificate and have invoices awaiting payment. Please find the Tax Clearance Letter under Standard Supplier Information.

2. Professional Services Withholding Tax

This is a withholding tax deductible at standard rate of 20% tax from payments for “professional services” made by Trinity. The Accounts Payable Team send an F45 form with each payment and a letter explaining how to obtain a tax credit/repayment against their tax liability.

Please see Withholding Tax letters under Standard Supplier Information.

Further details are available on the Revenue website at:

3. Construction Tax (Relevant Contract Tax or RCT)

Trinity is obliged to operate a scheme of RCT on payments to sub-contractors. All types of construction/building works should go through the Estates & Facilities Office. For more information please refer to the Taxation webpage at: RCT Tax

4. Late Payment in Commercial Transactions

Trinity is obliged to pay late interest on invoices which are overdue by more than 30 days in line with EU legislation. The rate of interest is currently the European Central Bank (ECB) base rate plus 8% and is calculated from the date the invoice was received by the financial information system (FIS) (i.e. the terms date).

For more information please refer to the Revenue Commissioners home page at:

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