Non-Resident Owners: Getting an IPN With Form VIF

2 min read · Prepared by the RBOHelp.ie team and reviewed by a qualified accountant (FCCA or ACCA)

Who needs one

A beneficial owner who has no Irish PPS number, and a company director without one (for CRO forms such as the annual return and director changes), typically people who live abroad. Each person needs only one number:

• If they have a PPS number, it must be used; applying for an IPN for someone who has one is an offence.
• If they already have an IPN, or an RBO number issued under the old BEN2 process, that number can be used again.
• Otherwise, they need a new IPN through Form VIF.

How it works

1. The Form VIF is prepared with the person's full name, date of birth, nationality and address, exactly as the CRO or RBO will record them.
2. It's sworn in person. The person signs it as a statutory declaration in front of a notary abroad, or in Ireland a Peace Commissioner or Commissioner for Oaths. Electronic signatures aren't accepted.
3. It's filed on CORE. The CRO checks it and issues the IPN. Processing times vary and aren't guaranteed.
4. The IPN is used in place of the PPS number in the RBO filing and in CRO forms.

Common reasons for rejection

• Name or date of birth not matching other filings exactly.
• Missing or unclear witness details.
• A scanned copy where an original was needed.

What about Form BEN2?

BEN2 was the RBO's old declaration for owners without a PPS number. It has been replaced by the Form VIF process, and an RBO number issued under the old system can still be used.

Sources

• CRO: Beneficial owners with no PPSN
• RBO: PPSN, and what to do if you don't have one

Last checked 14 November 2026 against the beneficial ownership regulations (S.I. 110 of 2019), RBO and CRO guidance. This is general information, not legal or tax advice for your company.