Purchase to Pay

All valid invoices are processed for payment by the Accounts Payable Department in Leitrim County Council.

Please submit valid invoices for payment to accountspayable@leitrimcoco.ie

A valid Purchase Order Number must be quoted on the Invoice. A valid Purchase Order Number should be obtained from the staff member/department within Leitrim County Council that are making the order/requisition for goods or services (the requisitioner). An invoice received without a valid purchase order number clearly indicated on the invoice will be deemed as ‘invalid’ and will be returned to the supplier outlining the defects of the invoice. The supplier should then liaise with the requisitioner within Leitrim County Council to obtain a valid purchase order number and re-submit the invoice accordingly. Please do not copy Accounts Payable in your chain correspondence with the requisitioner/department requesting the PO. We only need a valid invoice with Purchase Order Number clearly indicated on it.
Only valid invoices sent directly from the supplier to accounts payable email at accountspayable@leitrimcoco.ie will be processed. If a supplier sends an invoice to the department that ordered goods/services there is no guarantee the invoice will be paid.
Submit valid invoices in PDF format as this facilitates/speeds up processing times.
When submitting a new invoice please send new email every time. Please do not reuse previous email chains.
All valid invoices should be submitted only to accountspayable@leitrimcoco.ie quoting the Supplier Name and Invoice Number in the Subject Line – Please note there is no requirement to copy other email addresses in the email. Once submitted, the supplier will receive a ‘Ticket No’. which should be retained for making future enquiries about the status of the submitted invoice.
The date on which a valid invoice is received by the Accounts Payable Department via accountspayable@leitrimcoco.ie is the date that is recorded on the Invoice as ‘DATE RECEIVED’
Please ensure your bank details are up to date by making enquiries with the requisitioner before submitting an invoice.
Whenever an accountable person makes a supply of goods or services to another accountable person, they are obliged to issue a VAT invoice. Any Invoices received which do not conform with the requisites below for a VAT Invoice will be deemed as ‘invalid’ and returned to the Supplier outlining the defects of the invoice:

A Value-Added Tax (VAT) invoice must show:

the date of issue
a unique sequential number
the supplier’s full name, address and registration number
the customer's full name and address
in the case of a reverse charge, the customer’s VAT number and a notation that a ‘reverse charge applies’. (This does not apply to construction services subject to Relevant Contracts Tax)
in the case of a intra-Community supply of goods, the customer’s VAT number and a notation that this is an ‘intra-Community supply of goods’
in the case of triangulation, an explicit reference to EC triangulation simplification and an indication that the person in receipt of the goods is liable to account for the VAT due on the supply
the quantity and nature of the goods supplied
the extent and nature of the services rendered
the VAT exclusive unit price
the payment received net of VAT
the discounts or price reductions
the breakdown by the rate of VAT
the total VAT payable in respect of the supply
the date on which the goods or services were supplied
where a payment is made prior to a supply, the date on which the payment on account was made. This is the case only if that date differs from the date of issue of the invoice
the full name and address and the Member State's VAT number of the tax representative. This is the case where a tax representative is liable to pay the VAT in another Member State.

VAT invoices where the reverse charge applies
In the case of the supply of goods or services for which VAT is accounted for under the reverse charge mechanism, the VAT payable is not displayed on the invoice issued