Guide · Ireland · Bidding

How to bid for public tenders in Ireland.

Ireland advertises every public contract from €50,000 (€200,000 for works) on one free platform, eTenders, and its rules are written to help smaller and foreign firms compete. Two things trip up overseas bidders: Irish tax clearance, and a 30-day High Court deadline that is strict. Here’s how the system works.

Updated 5 Oct 20269 min readChecked against S.I. 284/2016 (public authority contracts), S.I. 286/2016 (utilities), S.I. 130/2010 as amended by S.I. 192/2015 (remedies), S.I. 580/2012 (late payment), Order 84A of the Rules of the Superior Courts, OGP Circular 05/2023 and Circular 17/2025, the OGP 'Sell to Government' page (July 2026), the eTenders supplier manual, Revenue's tax clearance manual (September 2026) and the National Public Procurement Strategy 2026–2030, current to October 2026

Ireland at a glance

Law S.I. 284/2016 (public authorities), S.I. 286/2016 (utilities), S.I. 203/2017 (concessions); remedies in S.I. 130/2010
Policy The Office of Government Procurement (OGP), through circulars and national guidelines
Platform eTenders (etenders.gov.ie): free, for every advertised contract
Advertised from €50,000 for goods and services; €200,000 for works
Foreign bidders Welcome; registration with a foreign VAT, company or DUNS number
Tax Tax clearance needed for contracts of €10,000 or more
Payment Within 15 days by policy; 30 days by law
Challenges 14-day standstill; High Court within 30 days

Every public contract, whatever its value, is subject to the EU Treaty principles of non-discrimination, equal treatment, proportionality and transparency. Five central purchasing bodies run frameworks across the public sector:

  • the OGP itself;
  • the Education Procurement Service;
  • the HSE (health);
  • the Local Government Operational Procurement Centre;
  • the Department of Defence.

Buyers must use these frameworks where they exist, so getting onto them is how many suppliers win repeat work.

Thresholds and procedures

Value (excluding VAT) What happens
Goods and services under €5,000 Verbal or written quotes
Goods and services €5,000–€50,000 Written quotes from at least three suppliers, often through eTenders eRFQ
Goods and services from €50,000 Advertised on eTenders
Works from €200,000 Formal tender on eTenders. Below that, at least five written quotes if not advertised
Works-related services (consultancy) from €50,000 Advertised on eTenders
From the EU thresholds EU procedure, published in the Official Journal (TED) through eTenders

EU thresholds from 1 January 2026:

Contract Threshold
Central government goods and services €140,000
Other authorities’ goods and services €216,000
Utilities €432,000
Works and concessions €5,404,000
Social and other specific services €750,000
  • Award notices: every contract above €25,000 must have its award published on eTenders, including framework call-offs.
  • Minimum bid periods: 35 days for an EU open procedure (30 days with electronic submission, as little as 15 with a prior information notice or in urgency). A restricted procedure gets 30 days for requests to participate, then 30 days for tenders.
  • Below the EU thresholds, buyers should use the open procedure for advertised goods and services where reasonable.

Who can bid

  • Covered countries. Where the WTO Government Procurement Agreement or an EU trade agreement covers the contract, the buyer must treat that country’s companies no less favourably than EU ones.
  • The UK. UK suppliers are covered through the GPA and the EU–UK Trade and Cooperation Agreement, which extends coverage to some utilities and services.
  • Countries without an agreement. Since the EU Court’s Kolin ruling (2024), companies from countries without an agreement can be admitted at the buyer’s discretion, but can’t rely on the EU rules or claim equal treatment. See how companies from outside the EU can bid for EU tenders.
  • Legal form. A company can’t be rejected just because Irish law would expect a different legal form.
  • Consortia can bid without forming a company; a legal form can be required only after award, and only if necessary. The OGP actively encourages SME consortia.
  • Turnover. Requirements are capped at twice the contract value unless justified, and financial evidence is usually requested only from shortlisted or winning bidders.

Tax clearance: the step foreign firms miss

  • When you need it: you must hold Irish tax clearance for any public contract worth €10,000 or more, including VAT, in any 12-month period, even without a formal written contract.
  • Registered for Irish tax (with or without a branch): apply through eTax Clearance on ROS or myAccount. You’ll get a Tax Clearance Access Number that buyers verify online.
  • No Irish tax registration: eTax Clearance isn’t available. Use the paper Form TC1, sent to Revenue’s Non-Residents Unit.
  • How long it lasts: clearance stays valid for up to four years while your tax affairs stay in order, and can be withdrawn if they don’t.
  • Construction: payments to contractors and subcontractors fall under Relevant Contracts Tax, deducted at 0%, 20% or 35% depending on your compliance record. Non-resident subcontractors working in Ireland are included.

Registering and bidding on eTenders, step by step

  1. Sort out tax clearance early, if the contract could reach €10,000 including VAT.
  2. Register your organisation on eTenders with a DUNS, VAT or company registration number. The manual doesn’t limit this to Irish numbers. If you have none, contact the system administrator.
  3. Name an administrator. An eTenders administrator approves the registration, and you get a transaction number by email for your first login.
  4. Set your CPV codes and buyers of interest. Daily alerts match only the exact codes you choose, not their sub-categories.
  5. Upload reusable evidence to your profile: insurance, health and safety, accounts and certificates.
  6. Find a competition and read the documents, often before expressing interest.
  7. Register an expression of interest. You need this to get notifications and to ask or see clarification questions.
  8. Build your tender online in the eligibility, technical and financial sections, and complete the ESPD where asked.
  9. Submit before the deadline. Every section needs to show 100% complete. You get a tender receipt ID, but that confirms upload, not compliance. To change a bid, resubmit it in full.
  10. Watch for the award letter and use your standstill and debrief rights.

Evidence and insurance

  • The ESPD: above the EU thresholds, buyers must accept it as preliminary evidence. Supporting documents are requested from the winner before award.
  • Insurance: for routine low-to-medium-risk goods and services, the OGP’s guide levels are:
    • employer’s liability €12.7 million;
    • public liability €6.5 million per claim;
    • product liability €6.5 million where relevant. Bidders declare they can obtain cover and prove it only if they win.
  • Exclusion: unpaid taxes or social contributions can get you excluded, but paying or agreeing a binding arrangement removes the ground.

Works: the Capital Works Management Framework

  • What it is: public works and works-related services use the Capital Works Management Framework (CWMF). It provides standard contracts, suitability questionnaires, instructions to tenderers and forms of tender (constructionprocurement.gov.ie).
  • 2023 reforms: the public works contracts gained liability caps for contractors and index-based price variation. Inflation recovery now starts within a 3–10% band the authority chooses, down from 15%.
  • Performance bonds: works contracts above €500,000 generally require one. CWMF guidance has been reported at 12.5% of the contract value up to €10 million, and 10% above that. Check the tender documents for the current requirement.
  • Local authorities also run frameworks and dynamic purchasing systems through the LGOPC. Mini-competitions under them run on SupplyGov.ie.

Payment

  • By law: public authorities must pay within 30 days. That can be extended to 60 days only if expressly agreed and justified. Late payment brings automatic interest plus €40, €70 or €100 compensation, depending on the size of the debt.
  • By government policy: public bodies (excluding commercial semi-state companies) pay within 15 calendar days of a valid invoice. It’s a government decision, not law.

How bids are evaluated

  • The standard: contracts go to the most economically advantageous tender (MEAT). That can mean price or cost, including life-cycle cost, or the best price-quality ratio with quality, environmental or social criteria.
  • Weightings must be stated in the documents. Fixed-price, quality-only competitions are allowed.
  • Unusually low tenders: the buyer must ask you to explain. It can reject only if your explanation doesn’t account for the price, and must reject if the low price comes from breaking environmental, social or labour law.
  • SMEs: the OGP’s SME circular (05/2023) asks buyers to:
    • consult the market;
    • split contracts into lots, giving reasons if they don’t above the EU thresholds;
    • keep selection criteria proportionate;
    • judge start-ups on their staff’s experience;
    • give feedback to unsuccessful bidders;
    • never charge for tender documents.
  • Green criteria: under Circular 17/2025, national green procurement criteria are expected in tenders above the national thresholds.

Challenging a decision

  1. Standstill. The contract can’t be signed for at least 14 calendar days after the award letter if it’s sent electronically (16 days otherwise). The court can’t authorise signing during the standstill. There’s no standstill for framework call-offs, single-bidder cases or contracts that didn’t need an EU notice.
  2. The award letter must give:
    • the reasons for the decision;
    • the winner’s name;
    • the winning tender’s characteristics and relative advantages, often as your scores and the winner’s, criterion by criterion. You can also request written reasons, which are due within 15 days.
  3. Before going to court, notify the authority in writing of the alleged breach, your intention to apply and your grounds.
  4. Apply to the High Court within 30 calendar days of being notified, or of when you knew or should have known. The court can extend that only for good reason. Claims that a contract is ineffective have 30 days after a compliant notice, otherwise 6 months.
  5. Automatic suspension. Once you apply, the contract can’t be signed until the court decides, unless the authority successfully applies to lift the suspension. The court asks whether it would grant an injunction.
  6. Remedies include setting the decision aside, damages, declaring the contract ineffective, or fines of up to 10% of the contract value.

For a live tender, the OGP’s Tender Advisory Service can help if the buyer’s clarification process hasn’t resolved your concern.

What changed in 2025–2026

  • 18 July 2025: green procurement Circular 17/2025 replaced Circular 20/2019.
  • 1 January 2026: new EU thresholds (€140,000 / €216,000 / €432,000 / €5,404,000).
  • 5 August 2026: Ireland published its first National Public Procurement Strategy (2026–2030), with 51 actions. They include mandatory SME steps in buyers’ procurement plans, consortium-bidding support, eTenders improvements, a review of the Tender Advisory Service, and a target of 10% of tenders with social considerations.
  • September 2026: the European Commission proposed a single EU Public Procurement Act. It’s a proposal only, so current Irish rules are unchanged.
  • The national thresholds (€50,000 and €200,000) were reconfirmed in July 2026.

Live Irish tenders

See also how companies from outside the EU can bid for EU tenders and how to bid for EU public tenders on TED.

Questions

Can a company from outside Ireland bid for Irish public tenders?

Yes. eTenders is free and you can register with a DUNS, VAT or company registration number. EU and EEA companies, and companies from WTO GPA or EU trade-agreement partners such as the UK, US, Canada, Japan and Korea, are entitled to equal treatment for covered contracts. Companies from countries without an agreement can be admitted at the buyer’s discretion, but can’t enforce EU procurement rights.

Do I need an Irish company or Irish tax number to bid?

Not to tender. Consortia need no particular legal form to bid. But you need Irish tax clearance for public contracts worth €10,000 or more (including VAT) in any 12 months. A non-resident with no Irish tax registration applies on paper Form TC1 to Revenue’s Non-Residents Unit; Irish-registered firms use eTax Clearance online.

What are the Irish public procurement thresholds?

Goods and services are advertised on eTenders from €50,000 and works from €200,000, both excluding VAT. EU rules apply from €140,000 for central government goods and services, €216,000 for other authorities, €432,000 for utilities and €5,404,000 for works, from 1 January 2026.

Do I have to submit certificates with my bid?

Usually not at first. Above the EU thresholds, buyers must accept the ESPD self-declaration, and only the preferred bidder provides evidence before award. Insurance works the same way: you declare you can get cover (typically €12.7 million employer’s liability and €6.5 million public liability for routine contracts) and prove it only if you win.

How quickly do Irish public bodies pay?

The legal maximum is 30 days, with automatic interest and €40–€100 compensation if late. Government policy is to pay within 15 days of a valid invoice, but that’s a government decision, not law, so statutory interest starts only after 30 days.

How do I challenge an Irish tender award?

There’s a standstill of 14 days (16 if the award letter isn’t sent electronically). Apply to the High Court within 30 calendar days of being notified, after first telling the authority in writing what you’re challenging and why. Filing automatically stops the contract being signed until the court decides, unless the authority gets the suspension lifted.

Sources

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.