Who Qualifies for PPSN Exemptions?

According to current directors PPSN regulations Ireland, a director may qualify for a PPS number application exemption if they:

• Are non-resident and do not earn income taxable in Ireland
• Are not involved in day-to-day management (board-level oversight only)
• Do not hold a tax registration in Ireland (VAT, PAYE, or Corporation Tax)
• Provide an alternate ID for non‑Irish directors such as an RBO transaction number or Form VIF (Verification of Identity Form)

These conditions fall under official PPS number exceptions Ireland, as outlined in PPSN rules for non-resident directors.

Do Directors Need a PPS Number in Ireland? Full Guide for Irish & Non-Resident Directors (2025)

If you’re planning to become a company director in Ireland, it’s vital to understand the PPSN requirements for directors, especially for non-residents. Irish law has evolved significantly regarding director identification, and the rules surrounding the PPS number for company directors are often misunderstood. Whether you’re an Irish citizen or a foreign national, this guide will walk you through Revenue PPS rules for directors, PPSN exemptions for directors, and possible alternatives for non-Irish directors.

What is a PPS Number and Why is It Required for Directors?

A Personal Public Service Number (PPSN) is a unique identifier used in Ireland for tax, welfare, and public services. According to the Revenue rules for director identification, any individual appointed as a statutory director of an Irish company must typically have a valid PPS number.

This is because directors are legally responsible for the company’s statutory obligations, and a PPS number links them to tax and governance systems.

PPSN and Statutory Directorship

The PPSN and statutory directorship requirement exists to ensure accountability. Whether the director is resident in Ireland or not, the Irish PPS number criteria for directors apply at the point of incorporation or appointment.

Failure to meet the PPSN and director duties threshold may result in:

• Inability to legally act as a director
• Rejection of company registration forms
• Fines for non-compliance

PPSN Needed for Company Directors: Who is Affected?

Most company formations in Ireland now require directors to submit a PPSN. However, understanding the PPSN needed for company directors rule depends on residency, nationality, and existing identification.

• Dual citizens or EU residents may be eligible under simplified criteria
• Irish nationals automatically have PPS numbers
• Non-resident directors must consider PPS number application exemption or alternate methods

Directors Without PPS Number Ireland: Is It Possible?

Yes, it is still possible to become a director in Ireland without a PPS number, under specific circumstances. The directors without PPS number Ireland path involves proving non-residency and applying for an RBO transaction number or Form VIF (Verification of Identity Form).

This is also referred to as an alternate ID for non‑Irish directors — a secure method to meet legal requirements without holding a PPSN.

PPS Number Exceptions Ireland

Some directors qualify for PPS number exceptions in Ireland, usually in cases involving:

• Temporary non-resident appointments
• Directors of subsidiaries where central control is outside Ireland
• Senior board members without operational responsibilities

These PPSN exemptions for directors are granted on a case-by-case basis, depending on the director’s role, tax liability, and duration of directorship.

Revenue PPS Rules for Directors

The Revenue PPS rules for directors state that:

• If a PPSN exists, it must be used during company incorporation
• If a PPSN doesn’t exist, directors must apply for a PPS number application exemption
• The Revenue reserves the right to request supporting documents to validate the foreign director PPS requirements

All directors must comply, whether they are full-time residents or non-resident professionals acting as board members.

PPS Number Alternatives for Directors

In the absence of a PPSN, the following PPS number alternatives for directors are allowed:

• VIF – Verification of Identity Form issued by CRO
• RBO Transaction Number – A unique ID assigned through the Central Register of Beneficial Ownership
• Passport number verification through a notarized process

These options support the director eligibility without PPS pathway for non-residents and foreign nationals.

Non-Resident Director PPS Requirements

Non-resident directors face unique compliance hurdles. The non-resident director PPS requirements focus on proving identity, tax non-residency, and intention to act lawfully.

Directors living abroad must:

Understand the PPSN rules for non-resident directors, including renewal and reporting obligations

Apply for PPSN exemption with valid justification

Submit identity documents as per directors PPSN regulations Ireland

PPSN Criteria for Board Members

For board-level positions, especially those without day-to-day involvement, the PPSN criteria for board members may be interpreted more flexibly. However, all appointed directors must either:

• Have a PPSN, or
• Qualify under PPS number exceptions Ireland

It’s important for secretaries and legal representatives to ensure compliance, especially when handling cross-border appointments.

Directors PPSN Threshold Ireland

The directors PPSN threshold Ireland outlines when a PPS number is absolutely required. Generally:

• Directors involved in VAT, PAYE, or corporation tax filings must have a PPSN
• Revenue PPS rules for directors may still require one for administrative tracking, even if not directly filing taxes

Ignoring the PPS requirements company directors face can delay incorporations and invite compliance issues.

Director Eligibility Without PPS

So, can a director operate legally without a PPSN? The answer depends on whether they meet the criteria for a valid PPSN exemption.

• Evidence of non-residency
• No tax liability in Ireland
• Alternate ID (RBO Number or VIF)

When these are in place, director eligibility without PPS is achievable under Irish law.

Stay Compliant with Director Identification Rules

In 2025, whether you’re appointing a resident or non-resident director, understanding the PPSN needed for company directors is more critical than ever. With stricter rules from Revenue and increased transparency through the Register of Beneficial Ownership, directors must comply with either the PPSN or approved alternatives for non-Irish directors.

By staying informed about the PPS number exceptions Ireland and proactively handling PPS number application exemption processes, companies can avoid delays and penalties.

Still unsure if your director qualifies without a PPSN?
Book a consultation with our compliance specialists to assess your director’s status under PPS requirements company directors.

What Is a Personal Public Service (PPS) Number in Ireland?

In Ireland, a Personal Public Service Number (PPSN) is a unique identifier assigned to individuals who need to interact with government systems. It is used by public bodies such as the Revenue Commissioners, social welfare agencies, and employers to accurately record and manage an individual’s personal and tax-related affairs.

Under the Revenue PPS rules for directors, a PPSN is often needed for company directors to meet statutory and compliance obligations. This applies particularly during company incorporation, tax registration, and when submitting forms to the Companies Registration Office (CRO).

The Irish PPS number criteria for directors ensure that each director can be tracked for regulatory and tax purposes, supporting transparency and financial accountability within Irish businesses.

Requirements for Directors Without a PPS Number in Ireland

Under Irish company law, all directors must be properly registered with the Companies Registration Office (CRO). Typically, this process requires providing a Personal Public Service Number (PPSN) to verify the director’s identity. However, there are specific compliance paths for directors without PPS number Ireland, especially in cases involving non-resident or newly appointed board members.

According to directors PPSN regulations Ireland, any director who does not currently hold a PPS number must apply for one prior to being officially registered with the CRO. This is part of the broader PPS requirements company directors must meet to ensure accurate record-keeping and statutory accountability.

In situations where a PPS number cannot be obtained—for example, when the director is a foreign national with no tax obligations in Ireland—there may be an option to apply for a PPS number application exemption. In such cases, directors must provide alternative identification through the Verification of Identity Form (VIF) or an RBO transaction number, as outlined by the Revenue rules for director identification.

This process ensures that even non-resident directors can fulfill their legal obligations without breaching Irish compliance standards.

How to Apply for a PPS Number as a Company Director in Ireland

Directors who are required to register with the Companies Registration Office (CRO) must often secure a Personal Public Service Number (PPSN) as part of their legal obligations. To apply for a PPSN, individuals must comply with the Revenue rules for director identification, which include providing verifiable documentation.

Under the directors PPSN regulations Ireland, the following documents are typically required:

• Proof of identity, such as a valid passport or driving licence
• Proof of address, which may include a recent utility bill or a formal bank statement
• Employment details, including the director’s job title, the company name, and company registration number

These steps help confirm eligibility under the PPS requirements company directors must meet. For non-residents or individuals who may not qualify for a PPS number, a PPS number application exemption may be necessary. In such cases, the foreign director PPS requirements allow for alternative documentation, such as a Verification of Identity Form (VIF) or RBO transaction number, to fulfill the compliance obligation.

Final Steps and Exemptions for Directors Without a PPS Number

Once a Personal Public Service Number (PPSN) has been successfully issued, the director can be registered with the Companies Registration Office (CRO). As part of this process, the director must provide their PPS number along with personal information such as full name, date of birth, and residential address. This requirement is part of the standard PPS requirements company directors must meet under Irish law.

However, there are cases where directors without PPS number Ireland may still be eligible for company registration. According to Revenue rules for director identification, directors who are non-residents of Ireland and do not have taxable income or assets within the country may qualify for a PPS number application exemption.

In these instances, the director may be granted a PPSN exemption by providing alternative identification. This typically includes:

• A valid passport or national ID card
• A completed Verification of Identity Form (VIF)
• Or an RBO transaction number, which serves as an alternate ID for non‑Irish directors

Even when a director qualifies under PPSN exemptions for directors, they are still required to follow the foreign director PPS requirements and supply documentation that verifies their identity in line with CRO regulations.

PPS Number Requirements for Company Directors in Ireland

In summary, a PPSN is needed for company directors to comply with core elements of Irish company law. Directors must provide their Personal Public Service Number when registering with the Companies Registration Office (CRO) as part of their statutory obligations. This requirement supports transparency, traceability, and alignment with the Revenue PPS rules for directors.

However, there are scenarios where directors without PPS number Ireland may still qualify for appointment. In such cases, they may apply for a PPS number application exemption. These exemptions generally apply to non-resident directors who do not hold taxable income or assets in Ireland.

Even when an exemption is granted, directors must still fulfill the PPS requirements company directors must meet by submitting valid identification—such as a passport, national ID card, or an alternate ID for non-Irish directors like the Verification of Identity Form (VIF) or RBO transaction number.

Understanding these rules is essential for ensuring a smooth and compliant company registration process.