Identification Numbers for Company Directors in Ireland

Time to read:

minutes

Who should read this?

This article is primarily written for non-resident directors and shareholders of Irish companies who need to understand identification requirements.

It's also relevant for Irish company directors who need to comply with CRO filing requirements and understand the differences between PPSN, IPN, and RBO numbers.

Key Takeaways:

Directors must provide either a PPSN, IPN, or RBO number for key company filings including company registration, annual returns, and changes to company details
Non-resident directors who don't have a PPSN must obtain an IPN through the VIF form, which requires a notary's verification and wet signature.
Shareholders owning more than 25% must file their details on the Register of Beneficial Ownership within 14 days (5 months for new companies), which also required an ID number.
The VIF form cannot be signed digitally - only wet ink signatures are accepted
IPNs are specifically for company filing purposes and don't grant access to public services or benefits

Irish company directors are required to provide their Personal Public Service Number (PPSN) for specific filings including company registrations, annual returns and certain others.

This measure is designed to verify directors' identities and combat identity fraud.

Submitting a PPS number to the CRO ensures that directors are alive and real individuals. However, not all directors are residents of Ireland and may not possess a PPSN.

These individuals will need to obtain an Identified Person Number (IPN).

Note - in addition to directors, for any shareholder that holds more than 25% of your company, they will also need an identification number to file their details on the Register of Beneficial Ownership - which is a legal requirement. New companies have 5 months from the date of incorporation to do their filing but any new shareholders added to an existing company have 14 days to file (if they end up holding more than 25%).

1. What is an IPN?

The Identified Person Number (IPN) is a unique identifier assigned to non-resident directors of Irish companies. Unlike a PPSN, which is issued to Irish residents, the IPN is used solely for identity verification and does not grant access to public services, social benefits, or state-held information.

According to the updated requirements, company directors must submit a PPSN, IPN, or RBO number when completing a range of filings related to company formation and regulatory compliance, including:

Form A1: Company registration
Form B1: Annual return
Form B10: Changes to company secretary, directors, or their details
Form B10a: Change of a company’s registered office
Form B69: Notification that an individual is no longer a company director or secretary

To obtain an IPN, directors must fill out Form VIF – Declaration as to Verification of Identity, which can be downloaded here. Once processed, the IPN will be emailed to the applicant by the CRO.

2. Key Details about the Verification of Identity Form (VIF)

Notary requirement

The VIF must include the director’s name, date of birth, nationality, and address, and it must be signed by both the director and a notary public.

Wet signature required

The CRO will only accept a wet ink signature for this application. Digital signatures are not permitted. Why you might ask? Well, we don't know, it's ridiculous...

3. Understanding the Differences: PPSN, IPN, and RBO Numbers

‍Directors of Irish companies may encounter three key types of identification numbers: the PPSN, IPN, and RBO. It’s important to recognise the differences:

PPS Number

The PPSN is an identification number for Irish residents, used for social welfare and taxation purposes.

IPN Number

The IPN is assigned to non-resident company directors who don’t have a PPSN.

RBO Number

The RBO number identifies the ultimate beneficial owners of a company. The new PPSN requirements allow directors to use their RBO number for CRO filings in place of an IPN.

Assistance with Obtaining an IPN Number

If you need help securing an IPN or have any questions, we can assist you through the process. Reach out to us on our website and we will get back to you.

How Else Can Open Forest Help?

‍Open Forest offers the cheapest and fastest incorporation packages in Ireland including holding companies for €99 including CRO fees, VAT and access to the Open Forest platform so you can keep track of all of your legal, tax and accounting obligations - at no additional cost.

Choose from one of our incorporation packages here and we will take care of the rest.

Frequently Asked Questions (FAQs)

‍

How long do I have to file beneficial ownership details after becoming a 25%+ shareholder?

New companies have 5 months from incorporation to file, while shareholders in existing companies must file within 14 days of reaching the 25% threshold.

Can I use a digital signature on the Verification of Identity Form (VIF)?

No, the CRO only accepts wet ink signatures for VIF applications. Digital signatures are not permitted.

What's the difference between a PPSN and an IPN?

A PPSN is for Irish residents and provides access to social welfare and taxation services, while an IPN is solely for non-resident directors to verify their identity for company filings.

Which forms require a PPSN, IPN, or RBO number?

These numbers are required for Forms A1 (company registration), B1 (annual return), B10 (changes to company officers), B10a (registered office changes), and B69 (cessation of directorship).

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