Complete 2025–2026 Guide
📅 March 2026 · 12 min read · Abbey Blue Formations Team · Wexford, Ireland
Ireland remains a top-tier destination for international founders. However, as of 2023, the Companies Registration Office (CRO) has introduced mandatory identity verification. If you are a non-resident without an Irish PPSN, you cannot bypass this step. This guide explains how to use the VIF Form to secure your director seat legally and efficiently.
“Ireland is the only English-speaking EU member state — and one of very few jurisdictions where a non-resident can own and direct a company with 100% foreign shareholding, without restriction.”
— Abbey Blue Formations
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Since the enactment of the Companies (Corporate Enforcement Authority) Act, every director must provide their Personal Public Service Number (PPSN) when filing company forms.
Anti-Fraud: This prevents the creation of “ghost directors.”
Data Security: Your PPSN is hashed and never visible on the public register.
Mandatory Status: You cannot incorporate a company or file an annual return without it.
If you live outside of Ireland (e.g., in India, the US, or the UK) and do not have a PPSN, you must submit a Form V1 (Verification of Identity Form).
Once the CRO accepts your VIF, they issue an Identified Person Number (IPN). This functions exactly like a PPSN for CRO purposes and stays with you for life.
The VIF is a high-stakes legal document.
Handwritten Signature: Digital signatures (DocuSign, etc.) are strictly rejected.
Notary Witness: You must sign the form in front of a Notary Public in your country of residence.
Verification: The Notary must verify your ID and seal the document.
Our team reviews your situation and tells you exactly what to prepare. No guesswork, no delays.
Download the Form: Access the V1 template from the CRO CORE portal.
Book a Notary: Locate a local legal official authorized to witness signatures.
The Meeting: Sign the form; the notary adds their seal and contact details.
Digital Upload: Scan the original and upload it via the CORE portal.
Processing: Wait 3–7 days for your IPN to be issued before starting your Form A1 (Incorporation).
The R&D Tax Credit has been increased to 35% in 2026. For Indian founders in deep-tech or AI, this means you can claim significant cash refunds on your technical payroll even before your company becomes profitable.
| Feature | Resident Director (PPSN) | Non-Resident (VIF/IPN) |
| Document Required | PPS Number | Form V1 (Notarized) |
| Processing Time | Instant | 3–7 Business Days |
| Notary Needed? | No | Yes |
| Cost | 399/- | Notary fees vary by country |
No. If you were already issued an RBO number for the Register of Beneficial Owners, you can use that in place of a PPSN/VIF.
Only if you have a “right to work” or a specific “business need” in Ireland that requires tax registration. For most non-resident directors, the VIF (IPN) is the correct and faster route.
The CRO will reject your company formation. If you are an existing director, your company can be struck off the register for failing to file a compliant Annual Return.
No. The VIF/IPN is for identity verification only. It does not grant residency or a work visa.
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