Every step to bid in Ireland.

This guide is the checklist behind an Irish bid: each document and step, grouped by the point in a competition when it is asked for, with who can lawfully do it. For how Irish public procurement works overall (the rules, thresholds, procedures, evaluation, payment and challenges), see How to bid for public tenders in Ireland.

Before you bid

Tax clearance comes first

1. Irish tax clearance (eTax Clearance). Revenue’s confirmation that your company’s tax affairs are in order. You need it to qualify for any public sector contract worth €10,000 or more including VAT in any 12 months, and buyers verify it online using your Tax Clearance Access Number (TCAN) and tax reference number (TRN).

• Cost and time: free; assessed electronically in seconds when your affairs are in order.
• Valid: up to 4 years, while your tax affairs stay in order. Revenue can rescind it.
• Who does it: your accountant applies through ROS as your registered tax agent, under their own agent access, or you apply yourself in ROS or myAccount. Keeping your affairs compliant is yours alone, and so is the decision to share the TCAN: handing it to a buyer authorises the online check, so give it only to the contracting authority.
• From abroad: a non-resident registered for Irish tax, with or without an Irish branch, uses eTax Clearance the same way. A foreign company with neither an Irish tax registration nor a permanent establishment in Ireland uses paper Form TC1 (see below).

2. Form TC1, for a non-resident with no Irish tax registration. Your accountant prepares the form; an officer of your company signs it and emails it to Revenue’s Non-Residents (Tax Clearance) Unit in Limerick. It is free. The paper certificate is verified in ROS using its “T” reference as the TRN, with no TCAN needed. Revenue says some firms must register for Irish tax first, so start this well before you bid.

Your eTenders account

3. Register your organisation on eTenders. eTenders is the national platform where every Irish public body advertises its contracts and receives electronic tenders, and many quote requests below the advertising thresholds also run on it.

• Cost: free.
• Valid: ongoing, as long as the account is kept up to date.
• What it needs: a DUNS, VAT or company registration number, and the name of your own EO Administrator (a company email can be used). The OGP system administrator approves the registration; your Administrator then activates the account with the transaction number sent by email and accepts the System User Agreement.
• Who does it: the organisation form can be prepared for you, but only the Administrator who received the transaction number can activate the account, and that role should stay with one of your people.
• Advisers: your Administrator adds a bid writer as an EO User under the bid writer’s own name, email and transaction number. EO Users can work on tenders but cannot change your organisation details; you deactivate them when the engagement ends.
• From abroad: register with your home VAT, company or DUNS number. If you have none of these, contact the eTenders system administrator.

4. CPV codes and the eAttestation profile. Your CPV codes decide which notices reach you. The profile also holds reusable evidence (insurance, health and safety, financial documents, certificates) that eTenders attaches to a response when a competition asks for it. Each certificate shows as “Invalid” until all of its criteria are filled in and validated. A bid writer working as an EO User can load and maintain it; you supply the documents and confirm they are current. It is free, and each document stays usable until it expires.

Your company’s identity

5. CRO number (Irish companies). Your number on the Companies Register. eTenders accepts it as your identifier, and buyers check your company status against it.

• Cost and time: €50 for Form A1 filed electronically; €20 for each B1 annual return. Processing follows the CRO’s daily notice of processing times; in October 2026 online A1 forms were about 1–2 weeks behind.
• Valid: permanent, as long as annual returns are filed.
• Who does it: your accountant or company secretary files as presenter, or through an authorised electronic filing agent (Form B77), on your instruction. Your directors sign the incorporation and annual-return declarations.
• From abroad: not needed to bid. A foreign company bids with its home registration number.

6. Beneficial ownership (RBO). Irish-incorporated companies must file their beneficial owners on the Central Register of Beneficial Ownership, and update it whenever they change. A registered presenter, usually your accountant or company secretary, files on the RBO portal. Each owner’s name must match their PPSN; an owner without one applies for an Identified Person Number by signing Form VIF personally. A foreign company bidding from abroad does not file here.

Public works: eWorks

7. eWorks applicant account (works only). eWorks, launched on 6 July 2026, is the CWMF platform for digital Suitability Assessment Questionnaires (SAQs) and open-procedure Instructions to Tenderers. The competition itself still runs on eTenders, and Word SAQs remain in use during a one-year transition. Your company registers its own Applicant account at eworks.gov.ie and confirms the SAQ declarations; a bid writer can draft the answers for you to enter.

Signing

8. No signature certificate. eTenders takes a response when a logged-in user presses Submit at 100% completion, with no qualified e-signature step. Some tender documents, such as a Form of Tender, still ask for a signed upload. Your own officer signs it, by hand or with your own e-signature, before it goes in; nobody applies your signature for you.

With your bid

9. The European Single Procurement Document (ESPD). A self-declaration that your company is not excluded and meets the selection criteria. Above the EU thresholds buyers must accept it as preliminary evidence in place of certificates, and many use it below them too. It is built inside the eligibility envelope on eTenders.

• Cost: free.
• Valid: for that competition; it can be reused while the information is still correct, and it is recognised across the EU single market.
• Who does it: a bid writer pre-fills it. You confirm every exclusion and selection declaration, and the box authorising the buyer to use your profile certificate is ticked only on your instruction. False information is itself an exclusion ground.
• Consortia and reliance: each consortium member, and each other company whose capacity your bid relies on, files its own ESPD.

10. The responses you’ll be asked for.

A few details matter. Turnover requirements are normally capped at twice the contract value, and a start-up that cannot show 3 years of accounts must not be rejected for that reason alone; buyers may look at the experience of its staff instead. For CWMF works under €5m, the financial test is simply that an auditor has not qualified your accounts as to going concern; above that, financial metrics apply. A certified copy of the declaration on oath not more than 12 months old is accepted. GN 2.3.1.3 notes that banks rarely say more than that the account is in good standing. Without a certified health and safety system, works SAQs need alternative evidence and signed declarations. A group can bid without any particular legal form, though one may be required after award if necessary, and consortium members on works are jointly and severally liable.

11. Clarifications. Questions go through eTenders messaging before the clarification deadline, and the answers are shared with every bidder. Your bid writer can send them as a named user of your organisation, after you agree each question.

12. Translations. The contract notice sets the language of the tender. Evidence in another language usually needs a translation; where it will also be legalised, the translation must come from an ATII-registered translator or a CRO-registered translation company and then be certified by a notary.

13. Submit the response in WebTPT. The eligibility, technical and financial envelopes are built online and saved as a server draft; the buyer sees only what is formally submitted.

• Before you submit: review the completion summary and the PDF printout, then give written sign-off on the final price and declarations.
• Who presses Submit: you, from your own login, or the named bid writer on your written instruction.
• Checks: all 5 conformance ticks must be green; save the Tender Receipt ID and the PDF. The receipt email confirms the upload, not that the bid is compliant.
• Changes: any change needs a full resubmission, and the Submit button disables itself at the deadline.
• File sizes: the current supplier FAQ allows a response of up to 2GB with 250MB per file, while the older manual says under 100MB in total, so check each Call for Tenders.

If you’re in line for award

Insurance. For routine low-to-medium-risk goods and services, the OGP’s guide levels are €12.7 million employer’s liability and €6.5 million public liability, per claim or series of claims from one occurrence, plus €6.5 million product liability; PI and cyber cover are set by risk assessment. The CWMF defaults for works are €6,500,000 public liability any one event, with a maximum excess of €10,000 for property only, and €13,000,000 employer’s liability any one event, with no excess. The two figures for employer’s liability differ, and each tender’s own figure wins. Check the scope, insured name, limits, territory and excess against the tender before the certificate goes in. A foreign insurer’s evidence is accepted if it meets the terms, provided its territorial limits and jurisdiction cover Ireland.

Certificates. A buyer that asks for quality or environmental certificates must refer to systems certified by accredited bodies under the European standards, accept equivalent certificates from other EU member states, and accept other equivalent evidence where you could not obtain certification in time (Reg 62).

Proof from abroad. Use your home country’s register extract or certificate. Where none exists, a solemn declaration before a competent judicial or administrative authority, a notary or a professional body in your home country takes its place (Reg 61).

Before the contract and the first invoice

Award letter and standstill. Above the EU thresholds the buyer cannot sign during a standstill of at least 14 calendar days after an electronic award notice. Whether to challenge is your decision; an Irish solicitor you instruct sends the written notice and applies to the High Court within the S.I. 130/2010 time limits.

Performance bond (public works over €500,000 including VAT). Circular 07/2013 set the bond at 12.5% of the contract sum up to €10m and 10% above €10m, as an interim measure; GN 2.3.1.3 still cites those levels, while the default text of its Appendix Q says 10%, so read the contract schedule. The bond comes from a bank or a Class 15 non-life insurer authorised in Ireland, which buyers check on the Central Bank register, and the CWMF model undertaking expects it within 4 weeks of your application. You apply to the surety, sign the counter-indemnity and pay the premium.

Legal opinion for a contractor or bond giver not incorporated in Ireland (GN 1.5). At your own expense, a lawyer qualified where you are incorporated confirms your incorporation and capacity, due execution, and that Irish judgments can be enforced; an Irish solicitor usually coordinates. You provide the corporate records and board authority.

Irish tax registrations. A company with a permanent establishment or taxable activity in Ireland registers for Irish tax (Corporation Tax, employer or RCT), and eTax Clearance needs an active registration. Irish VAT applies where you make taxable supplies in Ireland above the thresholds, and Revenue says non-established traders must register in certain circumstances. Your accountant assesses both and registers you through ROS as your agent; you sign or authorise the registration.

Relevant Contracts Tax (construction). Payments from a principal contractor to a subcontractor in construction, forestry and meat processing are subject to RCT at 0%, 20% or 35%. Ministers, local authorities and Oireachtas-funded statutory bodies count as principal contractors, so public works payments fall under it, and the 0% rate needs an up-to-date compliance record. Your accountant registers you and manages rate determinations in ROS. Construction subcontract services under RCT use the VAT reverse charge, so a non-resident subcontractor does not have to register for VAT. Non-residents working in Ireland are covered and reclaim on Form IC1 or IC3, certified by their home tax authority, through Revenue’s International Claims Section in Nenagh.

An Irish branch (optional for foreign winners). A company incorporated abroad that establishes a branch in Ireland must register it with the CRO within 30 days: €50 online or €60 on paper (Form F12 for EEA companies, F13 for others), then annual accounting documents on Form F7 (€15). An accountant or solicitor prepares the form with your certified and legalised constitution; your officers sign. It is never needed just to bid.

Safe Pass for construction workers. Under the Construction Regulations 2013 every construction worker in Ireland must hold a valid Safe Pass card. Each worker attends the one-day course and sits the assessment in person; the tutor sets the course fee, and SOLAS issues the card to the tutor about 5 working days after the results are uploaded. It is valid for 4 years. A replacement card costs €32 and the Alternative Safe Pass renewal exam €93.84. Only the Northern Ireland CSR card is recognised as equivalent.

Garda vetting. Where your staff do relevant work with children or vulnerable persons, for example in schools, health or social care, they must be vetted under the National Vetting Bureau (Children and Vulnerable Persons) Act 2012 through a registered relevant organisation using eVetting. Each person completes their own application.

CIRI is not yet a legal requirement. The Regulation of Providers of Building Works Act 2022 puts the Construction Industry Register Ireland on a statutory footing, but its register sections (ss.26–59) had not commenced as of the Statute Book update of 17 September 2026. Registration stays voluntary unless a tender asks for it, in which case you apply in your own name.

Notarisation and apostilles. Irish company documents for use abroad (constitution, board resolutions, powers of attorney, financial statements) are notarised and then apostilled by the Department of Foreign Affairs. The officer signs in front of the notary in person. The DFA charges €40 per apostille or authentication stamp; the walk-in service aims for 30 minutes for up to 5 documents, and the postal service takes 3–7 working days plus postage. Documents of a foreign company are apostilled in its home country, because the DFA cannot legalise them.

Who does what

The professionals involved

Sworn and statutory declarations need your officer physically present before the solicitor, commissioner, peace commissioner or notary; no adviser can make them for you.

If your company is from abroad

You don’t need an Irish company or an Irish tax number to tender, and a consortium needs no legal form to bid, but you will need Irish tax clearance before you hold a contract of €10,000 or more. Who may bid from abroad, and on which contracts, is explained in How to bid for public tenders in Ireland. For the paperwork:

Register on eTenders with your home VAT, company or DUNS number. Use Form TC1 for tax clearance if you have no Irish tax registration. File the ESPD as any EU bidder would; it is valid across the single market. Use your home financial statements and references, translated where they are not in the tender language. Prove the exclusion grounds with your home country’s register extracts and certificates, or a solemn declaration before a competent authority, notary or professional body at home. Your home documents are apostilled at home, and a translation for legalisation comes from an ATII-registered translator. On public works, a contractor or bond giver not incorporated in Ireland provides the GN 1.5 legal opinion, and foreign health and safety certification is accepted as an equivalent. Construction workers need an Irish Safe Pass; only the Northern Ireland CSR card counts instead. If you set up an Irish branch to perform the contract, register it with the CRO within 30 days.

Pitfalls

• Never share a login. eTenders, ROS, myAccount, RBO and eWorks access is personal; advisers work under their own named EO User account, which you add and can deactivate.
• Keep the Administrator role in-house and add advisers as EO Users, not Administrators. Users cannot be deleted, so the audit trail stays.
• Start tax clearance early. It is needed for any contract of €10,000 or more including VAT, and a foreign company may first have to register for Irish tax.
• Confirm every declaration yourself. ESPD, exclusion and tax declarations are your company’s own, and false information is an exclusion ground.
• Name everyone. Each consortium member, each company whose capacity you rely on and each subcontractor must be named, with its own ESPD where required.
• Never alter downloaded tender documents, and sign off the final price and the PDF printout before anyone presses Submit.
• Don’t pay to access tender documents. Circular 05/2023 bars charging for tendering opportunities, so a request to pay is a red flag.
• Raise concerns through clarification first. The OGP Tender Advisory Service is open only to bidders who have registered interest and already tried the buyer’s clarification process.
• Check each tender’s own figures for insurance and performance bonds; the published guidance does not agree on every level.
• Watch the dates on the day the award letter arrives: the standstill is at least 14 days, and High Court time limits under S.I. 130/2010 are strict.

Doing it with askTender

In Ireland, your askTender Partner is added as a named user on your company’s account on eTenders and works under their own login. You keep your own login and sign only what the law reserves to you: confirming the ESPD and exclusion declarations, setting the price, signing the Form of Tender and Form TC1, and swearing any declaration on oath. The askTender Desk prepares the ESPD, responses and evidence pack, assembles the bid and coordinates the certificates; askTender Partners, such as a bid writer, a chartered accountant, a solicitor or a notary, do the steps their profession covers.

Questions

Sources

• eTenders user manual for economic operators (suppliers)
• Revenue: electronic tax clearance (Tax and Duty Manual)
• Revenue: tax clearance for non-residents (Form TC1)
• S.I. No. 284/2016, European Union (Award of Public Authority Contracts) Regulations 2016
• OGP Public Procurement Guidelines 2023
• OGP Circular 05/2023: initiatives to assist SMEs in public procurement
• CWMF GN 2.3.1.3: suitability assessment evidence
• CWMF GN 1.5: public works contracts
• Circular 07/2013: performance bonds on public works
• The launch of eWorks
• CRO: company fees
• CRO: registering an external company
• RBO: the PPSN and the Identified Person Number
• Revenue: Relevant Contracts Tax
• Revenue: VAT registration for non-established traders
• SOLAS: Safe Pass
• National Vetting Bureau: eVetting
• DFA: authentication and apostilles
• S.I. No. 130/2010, Review Procedures Regulations

This guide explains the rules in plain English; it isn’t legal advice. Procurement rules change, and each tender document sets its own conditions — it always prevails.