The requirement will come into effect from 23 April 2023 with the commencement of section 35 of the Companies (Corporate Enforcement Authority) Act 2021.

Directors of Irish companies will have to include either their PPS number or Verified Identity Number (VIN) when submitting forms for the incorporation of a new company, annual returns or notifying a change of director.

The Corporate Enforcement Authority (CEA), which has published an information note about the requirement, said the change is being made to “reduce the incidence of companies being incorporated based on false director details”.

It added: “Failure to comply, without just cause, will be a criminal offence. Given the reasons underlying this requirement, the CEA will, as appropriate, take prosecutions where non-compliance comes to our attention.”