The CRO announced under the 2021 Companies (Corporate Enforcement Authority) Act, all directors of Irish incorporated companies will have to provide their PPSN when completing certain filings with the Companies Registration Office (CRO). This was due to come into force on 23rd April but has been pushed back for a further few weeks due to technical issues.

Directors PPSN’s will be required for the following filings through CRO;

  • Incorporation of a new company, From A1
  • Filing annual returns, Form B10 and
  • Notifying of a change of directors, Form B1

Non-Irish resident directors who do not have an Irish PPSN or RBO number will need to complete an Irish VIF (verification of identify form) and received a VIF number for filing purposes. The director will be required to complete their name, nationality and date of birth and sign a declaration confirming their details. A ‘wet’ signature will only be accepted. The VIF form is due to be available before the deadline.

One thing to note is, the details under the PPSN record submitted to CRO must match the details held with the Department of Employment Affairs and Social Protection (DEASP). The CRO have stated they will allow an 80% match to allow for slight discrepancies in names recorded.

The CRO have confirmed that non-compliance which could lead to fines of up to €5,000 and potentially struck off. If the above VIF form is not completed by the deadline, the company will be unable to file the above relevant returns.