Briefing note: New Companies Registration Office requirement for PPS numbers

Section 35 of the Companies (Corporate Enforcement Authority) Act, 2021 introduced a mandatory obligation on all directors of Irish companies to include his or her personal public service (“PPS") number on certain statutory forms namely, a Form A1 (incorporation application), B1 (annual return), or B10 (notice of appointment or change of director details). The rationale for the requirement is to ensure that company directors are natural persons and not deceased. The Companies Registration Office (“CRO”) is in the process of updating the relevant forms, which will be introduced on 11 June 2023.

Once the mandatory PPS number data filed with the CRO has been validated, the information will be retained securely in an irreversible hashed/encrypted format and will not be accessible to either the public, CRO personnel or any third party.

The CRO will verify the name, date of birth and PPS number submitted to data held on the PPS number database of the Department of Social Protection (“DSP”). The onus is on directors to ensure that the information provided to the CRO matches the name associated with the PPS number on the DSP’s database. Whilst minor discrepancies in the spelling of an individual’s first name may be accepted, any other inconsistencies will result in the form being rejected. This could potentially lead to delays in meeting an Annual Return filing deadline and as such the imposition of a late filing fee and/or the loss of an audit exemption for the next two financial years, if applicable. It could also lead to delays in registering an appointment or resignation of directors on the public record and cause difficulties with the operation of bank accounts or in dealing with other third parties.

Law Debenture are unable to check the information held by DSP due to GDPR regulations and as such we would recommend that directors take steps now to confirm the details held by DSP to avoid the potential delays outline above.