Required Numbers and Forms for the Company Secretary
Appointing a Company Secretary is a legal requirement for every Irish Limited (LTD). The Secretary may be a natural person or a legal entity. However, when appointing a Secretary who is a natural person residing outside Ireland, certain additional formalities must be met for identification and registration purposes.
Key Identification Elements
The following identifiers are commonly required when a Secretary or Director is registered with Irish authorities:
- PPS Number: The Irish Personal Public Service number. Required if the person resides or works in Ireland.
- CRO Number: A personal number used when filing with the Companies Registration Office (CRO). This may be issued upon first registration.
- RBO Registration: If the Secretary or Director is also a Beneficial Owner, they must be entered in the Register of Beneficial Owners (RBO).
What if no PPS Number is Available?
If the Secretary (or a Director) does not possess an Irish PPS number and is not yet registered in the CRO or RBO systems, the following applies:
- You must submit a VIF form (Verification of Identity Form) to the CRO.
- This applies to any natural person listed in company formation documents without PPS or CRO number.
- For RBO-related verification (e.g. if acting as UBO), a BEN2 form must be filed instead via the RBO portal.
Legal Entities as Secretary
If a legal person (such as an Irish-registered company) is appointed as Secretary, the VIF form is usually not required, provided the company already holds a valid CRO number.
Related Obligations
Identification is just one part of the overall annual compliance obligations of an Irish Limited. The Secretary is responsible for ensuring all filings are made properly and on time.
Start Here
For full information about the structure, formation, and legal requirements of an Irish LTD, please visit our main page: Founding an Irish Limited.