The requirement for company directors to provide Personal Public Service Numbers (PPSN) came into force on 11 June 2023. After three months, the system has bedded in and the CRO has been able to identify some particular issues that presenters and directors may wish to address.

To take a typical day (26/09/2023), for example, there were a total of 1799 forms requiring a PPSN received by the CRO. Of these, 145 (8%) were returned by the online system. A further 372 were subject to offline scrutiny by CRO staff where a decision can be made on a close match of a director’s name.

The majority of returns were due to a fundamental failure to match a director’s name, PPSN and date of birth held by the Department of Social Protection (DSP). The CRO advises presenters to ensure that directors verify the information they are supplying before submitting forms to the CRO. In particular, it is important that the date of birth supplied to the CRO matches exactly with the date of birth on the DSP database.

It is also important to remember that a director may use a different name on the CRO register than that held by the DSP. For example, James O’Reilly may be registered with the CRO but the DSP may have Seamus O’Reilly on record. It is important therefore that as a first step, the director’s data on CORE should be checked to ensure that it is correct. The online CORE form has a field titled “Name registered with Department of Social Protection for PPSN purposes (if different)” and this should be filled in to avoid any delay in registering the form.

Where a director has been issued with a PPSN it is compulsory to use that PPSN when submitting a form to the CRO. Where a director does not have a PPSN but does have a Register of Beneficial Owners (RBO) number, then the RBO number can be used. If a director does not have either a PPSN or an RBO number the director can apply for an Identified Person Number (IPN) using the VIF form. The IPN is a number issued by the CRO to directors/beneficial owners who do not have a PPSN or an RBO number and can be used to file with either RBO or CRO. For further information on PPSN, RBO or IPN please see the CRO website PPSN - FAQ (cro.ie).  

If presenters have queries not dealt with on the CRO website these can be emailed to crodirectorid@enterprise.gov.ie.

As we approach the peak filing period the CRO recommends that presenters ensure that they have the full details in relation to the directors of companies well in advance of the company’s filing date. If it is necessary to apply for an IPN then that should be done as soon as possible in order to ensure that the IPN is issued in good time for the filing deadline. While the CRO will endeavour to deal with all IPN applications promptly, processing times will depend on the volumes of applications received so the earlier the application is made the better.

Tháinig an ceanglas ar stiúrthóirí cuideachta Uimhreacha Pearsanta Seirbhíse Poiblí (UPSP) a sholáthar i bhfeidhm ar an 11 Meitheamh 2023. Tar éis trí mhí, tá an córas leabaithe agus bhí an CRO in ann roinnt saincheisteanna ar leith a aithint a bhféadfadh gur mhian le láithreoirí agus stiúrthóirí dul i ngleic leo.

Chun gnáthlá a thógáil (26/09/2023), mar shampla, fuair an CRO 1799 foirm san iomlán a raibh UPSP ag teastáil uathu. Astu seo, thug an

Planned one hour downtime to Core and RBO from 5.30pm Tuesday 24 October

CRO and RBO online systems will be unavailable from 17:30 to 18:30, Tuesday 24 October.

We would ask that you ensure to save all work that you are carrying out on the online systems before 17:30 Tuesday 24 October.

Apologies for the inconvenience caused.

Core will be unavailable from 17:30 to 18:30, Thursday 19 October 2023.

We would ask that you ensure to save all work that you are carrying out on Core before 17:30 Thursday 19 October.

Apologies for the inconvenience caused.

Core will be unavailable from 17:30 to 18:30, Tuesday 10 October 2023.

We would ask that you ensure to save all work that you are carrying out on Core before 17:30 Tuesday 10 October.

Apologies for the inconvenience caused.

New requirement for company directors requires accurate and timely filing

The Minister of State for Trade Promotion, Digital and Company Regulation, Dara Calleary TD is urging early action on filing of company annual returns with the Companies Registration Office (CRO) in the context of the late November peak filing period.

While the deadlines for filing annual returns varies across companies, there is a significant peak in filing in the latter part of November. Approximately 80,000 companies will be required to file by 25 November deadline this year. However, as 25 November falls on a Saturday, the effective deadline is Monday, 27 November.

Minister Calleary said:

“I am urging those with responsibility for filing company annual returns to take early action in filing annual returns with the CRO ahead of the deadline on 27 November 2023. This is particularly important this year with the implementation of the requirement for PPS numbers to be provided for company directors. The provision of PPS numbers for directors is an important innovation which will help to reduce duplication of director information and enhance CRO efforts to guard against abuse of the register by providing assurance that the information provided relates to a real person.”

With effect from June 2023, PPS numbers must be provided for company directors when submitting forms to the CRO relating to the incorporation of new companies, the filing of annual returns and notifying changes of company directors or secretaries.

The Minister added:

“It is important that there is a realisation that this year is different. Filing of the annual return requires a PPS number to be provided for each director. If the information provided does not match the information recorded by the Department of Social Protection when the PPS number was allocated to that individual, the filing of the annual return will be rejected. Those who delay filing until the deadline and who have encountered difficulties with PPS matching may not have sufficient time to remedy the situation. So my message is clear – ensure that the information being submitted is correct and file early.”

Notes for editors

Section 35 of the Companies (Corporate Enforcement Authority) Act 2021 provides that a company director shall provide his/her Personal Public Service Number (PPSN), or such other information required by the Registrar of Companies, when submitting forms to the CRO relating to the incorporation of new companies, filing of annual returns, and notifying changes of company directors or secretaries. 

In cases where individuals use a version of their name (for example, Irish version) as a company director which differs from that registered with the Department of Social Protection, then the latter version should also be provided on the annual return form (form B1).

Directors who do not have a PPS number can apply to the CRO for an identified person number (IPN) and use this number as an alternative to the PPS number.

In accordance with data protection requirements, PPS numbers provided to the CRO are stored securely in an irreversible hashed/encrypted format and are not accessible by CRO staff or any other party.

Further information on the PPS number requirement is available here.

Core will be unavailable from 17:30 to 18:30, Thursday 5 October 2023.

We would ask that you ensure to save all work that you are carrying out on Core before 17:30 Thursday 5 October.

Apologies for the inconvenience caused.

CRO and RBO online systems will be unavailable from 17:30 to 18:30, Wednesday 27 September 2023.

We would ask that you ensure to save all work that you are carrying out on the online systems before 17:30 Wednesday 27 September.

Apologies for the inconvenience caused.