This article is for company directors and business owners in Ireland who need to understand PPS numbers for company registration and tax compliance.If you're wondering whether you need a PPS number to register your company, what to do if you're a non-EEA director, or how PPS numbers work for employers and shareholders, this guide covers everything from obtaining your number to using it for Revenue interactions and PAYE registration.
Key Takeaways
• Company directors must have a PPS number or VIF to register for corporation tax within one month of trading. • Non-EEA directors need a Verified Identity Number (VIF) from the CRO, costing €150 and taking 5-7 working days. • Employers must collect PPS numbers from all employees before processing their first salary payment through PAYE. • Shareholders owning 25% or more of a company require a PPS number or VIF for beneficial ownership compliance. • Your PPS number is permanent and never changes, even if you move abroad or change personal circumstances.
Do I need a PPS number to register my company in Ireland?
Yes, every company director needs either a PPS number or a Verified Identity Number (VIF) to complete company registration. The Companies Registration Office requires this identification for all directors and any shareholder owning more than 25% of the company to comply with anti-money laundering regulations.
What's the difference between a PPS number and a VIF?
A PPS number is issued by the Department of Social Protection and provides access to all Irish public services including healthcare and social welfare, while a VIF is issued by the Companies Registration Office specifically for company registration purposes only. PPS numbers are only available to Irish and EEA citizens with genuine connections to Ireland, whereas VIFs serve as the alternative for non-EEA residents.
How much does a VIF cost and how long does it take to get one?
A VIF costs €150 per person and the application process takes approximately 5-7 working days. You'll need to submit certified copies of your passport and proof of address documents to the Companies Registration Office.
Can I register my company for corporation tax without a PPS number?
No, you cannot register for corporation tax without either a PPS number or VIF. Revenue uses this identifier for all interactions with the tax authority, and without it you cannot register for taxes, file returns, or fulfill your obligations as a company director.
Do I need to collect PPS numbers from my employees?
Yes, every employer in Ireland must collect PPS numbers from all employees before processing their first salary payment through the PAYE system. The PPS number allows Revenue to track each employee's income, tax deductions, and social insurance contributions accurately throughout their career.
What happens if I've forgotten my PPS number?
You can retrieve your PPS number by checking previous correspondence from Revenue, payslips from past employment, or P60 forms from previous tax years. Alternatively, contact your local Intreo office with identification and they'll provide your PPS number after verifying your identity.
Does my PPS number change if I get married or move abroad?
No, your PPS number never changes regardless of changes in your personal circumstances, address, name, or marital status. However, you should update your contact details with Revenue and notify the Department of Social Protection of name changes with supporting documentation.
Do minority shareholders need PPS numbers or VIFs?
Minority shareholders owning less than 25% don't need to provide PPS numbers or VIFs unless they also serve as company directors. Only shareholders who own 25% or more of a company need either a PPS number or VIF for the company's beneficial ownership register.
When must I register my company for corporation tax?
You must register your company for corporation tax with Revenue within one month of commencing trading. Your PPS number will appear on all official correspondence with Revenue and link you as the director to the company's tax affairs in their systems.
