Accounts Payable is responsible for the processing and timely payment of all supplier and subcontractor invoices.

A significant aspect of this function includes accurate tax accounting treatment on all supplier and subcontractor invoices for, VAT, RCT and PSWT.

UCC Purchase Order Policy

• UCC does not accept responsibility for goods and services supplied, except under an official Purchase Order.
• Valid Purchase Orders will be emailed to the supplier.
• You should not accept an order without a valid P.O. number.
• Please do not accept a P.O. for a value that is lower than the proposed invoice(s) value. Invoices received with a larger value than P.O. will be returned unpaid.
• It is UCC’s policy to only pay invoices that quote a valid UCC P.O. Number and individual Invoice Number.
• Any invoices received without a UCC P.O. Number (or invoice number) will be returned unpaid.
• All Purchase Order Invoices should be sent directly and once only to: invoice@ucc.ie 

Credit Terms

Standard credit terms from receipt of invoice are 30 days.

Tax Clearance Certificate Procedure

A Tax Clearance Certificate is confirmation from Revenue that an applicant’s tax affairs are in order at the date of issue of the certificate. The TCC requirement applies even where the provision of goods or services is not the subject of a formal written contract.

University College Cork is required by Irish Revenue to hold a valid TCC on file for any supplier whereby their annual business with the University exceeds €10,000 in a twelve-month period, regardless of tax residency or VAT status.

University College Cork is required by legislation to obtain a Tax Clearance Certificate from the following:

• An individual, partnership or company who supply the University with goods or services with a value of €10,000 (or equivalent), regardless of tax residency or VAT status
• People who are regular suppliers to the University, and their annual business with the University exceeds €10,000 (or equivalent), regardless of tax residency or VAT status

If you exceed the threshold, we will be unable to release payments or purchase orders until we receive a valid TCC for the payee.

From early December, eTax Clearance will be available to business, PAYE and non-resident customers with an Irish Tax Registration Number via ROS (business customers) and My Account (PAYE customers). UCC will now be able to verify an eTax Clearance Certificate online using the Tax Registration Number of the supplier via ROS. 

ETax Clearance Certificates will be regularly reviewed by Revenue and where a customer becomes non-compliant, the ETCC may be rescinded. Therefore, UCC must check with Revenue on a continuous basis to ensure that certificates remain valid prior to releasing payments and purchase orders.

Further information on the eTax Clearance system can be found on the Revenue Website.

Non Irish Tax Resident Tax Clearance Certificate:

Non-Resident applicants must complete a TC1 Form and send to nonrestaxclearance@revenue.ie

For further information is available on the Revenue Website.

How to submit your TCC:

If you currently hold a valid TCC, please e-mail a copy to tcc@ucc.ie at your earliest convenience.

TCC Queries:

Please contact tcc@ucc.ie if you have any queries relating to your Tax Clearance Certificate for UCC.

Professional Services Withholding Tax (PSWT)

Professional Services Withholding Tax (PSWT) is a tax that applies to payments by accountable persons for certain professional services.

PSWT is deducted at the rate of 20% from payments made for certain professional services.

Relevant Contracts Tax (RCT)

Relevant Contracts Tax (RCT) is a withholding tax that applies to certain payments by principal contractors to subcontractors in the construction, forestry and meat-processing industries. The rates of tax are 0%, 20% and 35%.

University VAT / EORI Number

UCC's VAT/EORI Number is:  IE 0006286E 

University Tax Clearance Certificate

Tax Clearance Confirmation.

University Charitable Status Number

UCC's Charitable Status Number is:  CHY1691

Contact us

Invoices should be sent to: invoice@ucc.ie

Account Payable queries: apqueries@ucc.ie

Tax Clearance Certificate queries: tcc@ucc.ie