The Companies Registration Office paused the requirement for PPSN’s disclosure was due to come into force from the 23rd of April 2023, a new implementation date has been announced as 11 June 2023. 

We encourage all Directors and filing agents to use the reprieve that CRO has given as time to review their company information and reconfirm the company officers’ details to ensure that they are correct and exactly match what is on record with the Department of Social Protection (DSP). The Registrar reserves the right to reject any submission where the name entered on the CRO does not match the name as registered for that PPS number with the DSP.

All Directors will be required to file their Personal Public Service Numbers (PPSNs) with the following forms;

• Form A1- Company incorporation,
• Form B1 – Annual return,
• Form B10 – Change of director and, or in their particulars,
• Form B10a – Change in Director address/name filed in relation to multiple companies, and
• Form B69 - Notification by the individual that he/she has ceased to be a director or secretary.

What is a PPSN?

A Personal Public Service Number (PPSN) is a unique reference number that helps an individual access social welfare benefits, public services and information in Ireland.

An individual will have a PPS number if:

• You were born in Ireland in or after 1971
• You started work in Ireland after 1979
• You are in receipt of a social welfare payment
• You are taking part in the Drugs Payment Scheme

PPSN are also issued to non-resident persons who have dealings with certain Irish Government organisations, including the Revenue Commissioners.

For Directors who do not have PPSN there are two options available; 

Option 1:

If you have already completed a BEN2 Form with RBO and have been issued with an RBO number, this number can be used as the Identified Person Numbers (IPNs)on the CRO CORE System.

Option 2:

The Verification Identity Form (VIF) became available on CORE homepage on 6th April.

The Form VIF will be used for the purpose of verification of a person’s identity, similar to that of the RBO BEN2 Form, the company director must solemnly declare this information to be correct and true and have this Declaration verified, witnessed and signed.

On opening the VIF on CORE under Tab 2 you will find the VIF available to download and complete.

Once the VIF is certified and ready to be uploaded you will be directed to insert the individuals details followed by uploading the VIF and submitting this to the CRO. 

Once this has been processed successfully and an Identified Person Number (IPN) is issued by the Registrar, that number can be used for making future filings for that person.

The VIF consists of 3 parts:

Part A requires the following details of the person to be verified:

• First name
• Last name/Surname
• Date of Birth
• Nationality
• Residential Address
• Confirmation ‘I do NOT have an Irish Personal Public Service Number (PPSN) assigned to me.’

Part B is a Statutory Declaration where the declaration is being made in the State by;

• Notary public,
• Peace commissioner,
• Commissioner for oaths,
• Person authorised to take and receive statutory declarations

Part Cis a Declaration being made outside the State and must be signed by a Notary Public

Digital or electronic signatures will not be accepted on the VIF.

Note: it is an offence for any relevant entity that fails to file a PPS number with the CRO where such a number has been assigned to a director, and/or submits a VIF application where a PPS number exists for the director.

What are the next steps?

The PPSNs/IPNs will not be required to be filed until the next filing is due with the CRO, i.e. a Company Formation, Change of Directors Details or Appointment and Filing the Annual Return for your company.

However, if you are concerned with any upcoming deadline for any of the above forms you may submit the VIF now through CORE.

How can we help?

The OmniPro Corporate Consultants team will release blogs and webinars on this topic as information is released from the CRO.

If you require assistance or advice in relation to any of the above matters, please contact our team on 053 91 000 00 or email [email protected]

Please note this information is accurate as of the time of publication.