Company registration, VAT and tax clearance are different checks
Start by identifying the supplier that will sign the agreement and issue invoices. A CRO search helps establish that company identity. Tax clearance is a separate Revenue verification task. A familiar trading name can cover more than one entity, so do not apply one group's result to every subsidiary or invoicing company.
VIES concerns VAT registration for cross-border EU transactions. It is not a tax-clearance lookup. Likewise, a company report does not establish Revenue clearance merely because it contains a registered number or status. Keep the three questions separate so a successful result from one service does not silently substitute for missing evidence from another.
| Task | Route | Do not infer |
|---|---|---|
| Identify the legal company | CRO/CORE and matching transaction records | Registration proves tax clearance |
| Validate relevant EU VAT information | VIES and appropriate Revenue guidance | A VAT result is a tax-clearance result |
| Check current tax clearance | Revenue's authorised verification service | Clearance guarantees payment or future performance |
Request the necessary information without exposing it
Revenue's overview explains that verification uses the Tax Clearance Access Number, or TCAN, together with a Tax Reference Number or, where applicable, a PPSN. For company supplier onboarding, do not casually collect a director's personal PPSN. Obtain the appropriate details for the intended applicant and clarify any uncertainty with the supplier and your responsible finance team.
Treat those inputs as restricted business or personal information. Use an approved channel, limit access to the people performing the check and follow your retention policy. Do not paste references into public company profiles, URLs, general procurement comments or CompanyReports.ie order notes. A verification need is not permission to circulate identifiers throughout the organisation.
- Confirm who is authorised to provide the supplier's verification information.
- Explain the purpose and approved destination before requesting the details.
- Never request ROS passwords, digital certificates or the supplier's account access.
- Use an internal case reference in wider communications instead of repeating private tax identifiers.
Follow the Revenue ROS verification workflow
Revenue states that the verifier needs an active ROS digital certificate. Its instructions identify Verify tax clearance under My Services. For a single case, enter the Tax Reference Number and TCAN, select Add and then Verify. Follow the live official instructions if the interface changes rather than relying on an old screenshot.
If you do not have suitable access, route the task to an authorised colleague or adviser under your organisation's process. Revenue also describes bulk verification for regular checks. That option should sit within controlled access and evidence handling, not become an unrestricted spreadsheet of supplier identifiers distributed to everyone involved in purchasing.
Record the outcome, not an unnecessary copy of every input
A useful review record should show who checked which supplier, when, through which service and with what outcome. Preserve the original result in an appropriately restricted location where needed. A broad-access supplier dashboard can point to that record without displaying the TCAN or full tax reference.
Separate a completed verification from the commercial approval. The reviewer may confirm that the required check was performed while another person considers exposure, contract terms and current supporting evidence. Do not translate a clearance result into a credit limit or a statement that every tax matter has been independently investigated by your business.
| Field | Record | Handling boundary |
|---|---|---|
| Supplier | Legal entity and internal supplier ID | Resolve group or trading-name ambiguity |
| Verification | Date, official service and observed outcome | Do not embellish the result |
| Responsibility | Authorised reviewer and follow-up owner | Access appropriate to their role |
| Supporting evidence | Restricted record reference | Do not expose TCAN or full tax references in general notes |
Fictional example: two group companies, one onboarding request
Suppose fictional Oak Sample Installations Limited submits a quotation, but its group website prominently names Oak Sample Holdings Limited. A procurement assistant receives clearance information without a clear entity label. Rather than attach it to both supplier records, the assistant asks the established supplier contact which company is the applicant and which will issue the invoice.
The authorised finance verifier receives the necessary details through the approved restricted channel and performs the relevant Revenue check. Procurement records the legal entity, date, outcome and internal evidence reference. No actual tax numbers appear in this example. The team keeps the company's public identity research separate and leaves any unexplained invoicing mismatch open for clarification before approval.
An unsuccessful check needs explanation, not an accusation
If verification cannot be completed, check for transcription mistakes, the wrong entity, unsuitable reference details or a service problem. Ask the supplier to resolve the discrepancy through the appropriate route. Record what you observed rather than describing an error or missing result as proof of fraud or insolvency.
Set any recheck around the requirements of the actual transaction and your organisation's policy. Do not invent a universal clearance lifetime or insist every private purchase has identical requirements. If the check is mandatory for your particular process, obtain qualified guidance about the unresolved result instead of treating a commercial company report as an alternative.