Bvi Economic Substance Filing Deadline 2025

Bvi Economic Substance Filing Deadline 2025. BVI Economic Substance Tetra Consultants Where an entity is tax resident in a jurisdiction outside of the BVI which is not included in Annex 1 to the EU list of non-co-operative jurisdictions, it will be exempt from the BVI economic substance requirements if it provides evidence of such tax residency in its annual economic substance filing (please see paragraph 9 below for the relevant filing deadlines). it is possible to request an extension to the filing deadline or an exemption from filing such accounts.

For most Entities incorporated before 1 January 2019, their filing deadline will be 29 December each year Economic substance annual self-certification is due within six months of the end of the applicable reporting period.

MoF conducts an ‘Economic Substance Filing Portal’ Webinar YouTube

Economic substance annual self-certification is due within six months of the end of the applicable reporting period. Most companies and limited partnerships registered in the BVI have an economic substance "financial period" of 30 June to 29 June, with reporting due to the International Tax Authority within six months of the end of the period - so around the end of each calendar year. If the financial year does not end on 31 December 2024, the filing deadline will be within six months from the respective financial year-end.

Draft Economic Substance Code released The BVI Beacon. BVI economic substance reporting changes and deadlines 30 June 2025: Economic substance (ES) Declaration: ES Declaration must be submitted to BVI BOSS Portal within six months after the end of the financial year

Guide to reporting economic substance in BVI Asia Business Law Journal. 30 June 2025 (for managers with a 31 December end reporting period - date will change if a different reporting period applies) Economic substance 03 January 2025 Mourant has prepared a useful reminder of the key 2025 filing dates and requirements in the British Virgin Islands