How to obtain PPS / VIF numbers

Following on from my previous blog all Directors of any company incorporated in the South of Ireland must provide his or her PPS / VIF number in order to file any of the following statutory forms in the Companies Registration Office (CRO).

1. Form A1 – company incorporation

2. Form B1 – annual return

3. Form B10 – change of Director and/or Company Secretary details

4. Form B69 – filed by a Director and/or Company Secretary noting resignation where company has failed to do so.

PPS number

A PPS number is provided to any individual tax resident in Ireland and can be found in a variety of places such as an individual’s:

• European Health Insurance Card

• Tax Assessment

• PAYE Notice of Tax Credits

The name attached to the PPS number and filed in the CRO must match exactly.

VIF number

A VIF number has to be requested by any individual that does not have a PPS number.

A VIF Form will have to be completed by the individual before a Notary Public when sworn outside of the South of Ireland. The correctly completed VIF Form is then filed with the CRO. Once filed the CRO will then issue the VIF number.

Potential roadblocks

So far three potential roadblocks have been identified by clients.

1. Disparity between PPS name and name filed in the CRO. KomSec is currently engaging with its clients to identify and remedy this roadblock.

2. Time involved in completing process to obtain VIF number involves a number of different elements but, at least the VIF Form can be sent to KomSec electronically as the original signed Form is not required.

3. Concerns on how long it may take Department of Social Protection to confirm details to the CRO. Only time will tell how this may impact on filing deadlines forAnnual Returns and if a delay could result in a company losing audit exemption.

Help!

Do not worry KomSec is here to help as we continue to:

• contact our clients to help them prepare and comply with this new provision;

• prepare and file statutory forms required to resolve any disparities that exist between PPS name and name filed in the CRO; and

• help clients to apply and obtain individual VIF number.