VIF Number: Application for Verified Identity Number

Director Requirements Without a PPS Number in Ireland

The Companies Registration Office (CRO) requires all company directors must have a Personal Public Service (PPS) number when submitting official company documentation in Ireland.

What if a Director Doesn't Have a PPS Number?

If you are a non-resident director or an individual who does not hold an Irish PPS number, you must obtain a Verified Identity Number (VIN). To apply for a VIN, you will need to complete a Form VIF (Verification of Identity Form). This VIN is necessary for filing key documents such as:

• Form A1 – for company incorporation
• Form B1 – for annual returns
• Form B10 – for updating director or secretary details

A single VIN is sufficient for each director and can be used for all future CRO filings.

Legal Consequences for Non-Compliance

Directors of Irish Limited Companies who fail to obtain either a PPS number or a VIN may be committing a Category 4 offence, which carries a potential fine of up to €5,000. It is therefore critical to secure the appropriate identification number before engaging in any corporate activities.

Additionally, directors who wish to receive a salary from an Irish Limited Company must hold a valid PPS number.

Understanding Form VIF (Verification of Identity)

The Form VIF is used to verify the identity of individuals who are not eligible for a PPS number but are required to act as directors or secretaries of Irish companies.

Key Details on Form VIF:

• Contains the director’s full name, nationality, date of birth, and current address
• Must be signed by the director in the presence of a Notary Public
• Requires a wet-ink signature — electronic signatures are not accepted
• Once processed, the VIN will be emailed directly to the applicant
• All submitted personal details are securely stored by the CRO and are not available to the public

PPS Number vs. VIN vs. RBO Number

• PPS Number: Used for accessing public services and is required for directors receiving remuneration from Irish companies
• VIN: Issued to directors without a PPS number and is necessary for CRO-related filings
• RBO Number: Assigned to the ultimate beneficial owner of an Irish company and can sometimes be used in place of a VIN on the CORE system

If you're unsure about which number you need or how to apply, our expert team is available to assist you through the process.