PPSN – Why it’s required and what to do if you don’t have one


PPSN is Personal Public Service Number and is a unique reference number issued by the Department of Social Protection (DSP) to all Irish residents for dealings with DSP and certain other “prescribed” public service organisations.

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

Beneficial Owners who don't have a PPSN

If you do not have an Irish PPSN, then you must apply for an RBO Number, by means of a Form VIF - Declaration as to Verification of Identity.

Only one VIF form is required in respect of each beneficial owner and once this has been processed successfully and an VIF Number issued by the Registrar, that RBO Number can be used for making future beneficial ownership filings for that person.

More information is available on the CRO's website including the form VIF by clicking Here

Any relevant entity that fails to file a PPSN with the VIF where such a number has been assigned to a beneficial owner, will have committed an offence and attention is drawn to Regulations 28(5) and 28(7) of S1 110/2019 in this regard:

28(5): A person who, in purported compliance with Regulation 20, 21, 22 or 23, makes a statement that is false in a material particular, knowing it to be so false or being reckless as to whether it is so false, commits an offence and shall be liable -

    1. on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or
    2. on conviction on indictment, to a fine not exceeding €500,000 or imprisonment for a term not exceeding 12 months or both.

28(7):Where an offence under these Regulations is committed by a body corporate and is proved to have been so committed with the consent or connivance of any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in such capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.