The Companies Registration Office (CRO) in conjunction with the Corporate Enforcement Authority (CEA) will require all company directors to have a PPS (Personal Public Service) number when filing company forms.
If you are a non-resident director starting a company in Ireland, or you are a director with no PPS number, you will be required to obtain a Verified Identity Number (VIN) by completing a Form VIF.
In this guide, we explain everything you need to know about Form VIF.
When does a director need a PPS number / Verified Identity Number (VIN)?
What happens if a director does not have a PPS number?
If you do not have an Irish PPS number, you must apply for a Verified Identity Number, by completing a Form VIF (VIN) – Declaration as to Verification of Identity.
Only one VIN is required for each director and that number can be used for making future filings.
If you are a director of an Irish Limited Company and you do not have a PPS number or a VIN, you can be charged with a category four offence and a fine of €5,000. If you need help applying for a Verified Identity Number, please reach out to our team today – we are here to help.
What is a Form VIF - Declaration as to Verification of Identity?
A verification of identity
The purpose of the Verified Identity Number (VIN) is to verify a person’s identity where the director/secretary does not have an Irish PPS number assigned to them.
Witnessed and signed declaration
The Form VIF contains the directors' name, date of birth, nationality and address and must be witnessed and signed by the company director and a Notary Public.
Form VIF requires a wet signature
The VIN is a declaration verifying a person's identity and so the CRO and the Corporate Enforcement Authority (CEA) do not accept digital or electronic signatures.
Find the form on CORE
The Form VIF is available on the CRO's website CORE.ie. Please note that the form is set to launch on 23rd April 2023 and will be required on forms by 11th June 2023.
The VIN will be emailed to you
Once your Form VIF has been processed by the CRO, your VIN will be emailed to you and you should keep it in a convenient place.
Secure and not visible to the public
It's good to know that the details submitted on Form VIF are stored securely by the CRO and will not be available to view by the public.
What is the difference between the PPS number, VIN, and RBO number?
- The Personal Public Service (PPS) number is a unique reference number that helps you access social welfare benefits, public services and information in Ireland.
- The Verified Identity Number (VIN) is for directors of Irish Limited Companies who do not have PPS numbers and is used for all CRO filings for any company the director is appointed.
- The Central Registrar of Beneficial Owners (RBO) number is for the ultimate beneficial owner of Irish Limited Companies and can be used as the VIN on the CRO CORE System.
If you need help obtaining any of these numbers, talk to our Client Services Team today.
Frequently Asked Questions
Should I apply for a PPS number?
Usually, if you require a PPS number, your accountant or a professional will tell you so. In cases of setting up a company in Ireland, filing your annual return, and changing directors or company secretaries, you do not need a PPS number – a VIN number will suffice.
All Irish-resident directors will likely already have a PPS number. The application process for a new PPS number can take up to 10 working weeks.
Larissa is a Fellow Chartered Accountant (FCA) and is the CEO of Accountant Online, which specialises in company formation, company secretarial, annual accounting services, bookkeeping, tax, and payroll services for micro and small companies in Ireland and the UK.