BVI Economic Substance Filing Service for Seamless Compliance

We handle your economic substance reporting BVI requirements from start to finish. Our team prepares your ES declaration and ensures it's filed with the British Virgin Islands International Tax Authority—so you stay compliant without the hassle.

Professional business compliance and substance requirements
Economic Substance Filing service is available for Expanship-managed BVI companies only. | Not our customer? Transfer to Expanship
OVERVIEW

Introduction to BVI Economic Substance Filing

The BVI Economic Substance (ES) Reporting is a mandatory annual filing required under the Economic Substance (Companies and Limited Partnerships) Act, 2018. It ensures BVI entities demonstrate real economic presence and activity in the jurisdiction.

All BVI companies and limited partnerships must conduct an ES assessment and submit an ES declaration to the International Tax Authority (ITA) through their Registered Agent. Even companies with no relevant activities must file a nil declaration.

The economic substance requirements came into effect on 1 January 2019, as part of BVI's commitment to international tax transparency standards set by the OECD and EU.

Filing Frequency Annual Required once per ES financial period
Applicable Entities All BVI Entities Companies and limited partnerships
Filing Deadline 6 Months After the end of your ES financial period
Publicly Disclosed? No Filed confidentially with the ITA
Filing Format Electronic Submitted via Registered Agent
Language English All filings must be in English
Late Penalty Imposed Yes Significant fines for non-compliance
Reporting Authority ITA International Tax Authority via Registered Agent

Information Required

Activity Assessment Results

Determination of whether your entity carries out any of the nine relevant activities

Tax Residency Status

Confirmation of where the entity is tax resident (BVI or elsewhere)

Substance Details (if applicable)

Details of employees, premises, expenditure, and management in BVI for entities with relevant activities

Company Information

Registration number, registered office address, and ES financial period dates

Entities not carrying out relevant activities only need to file a simple nil report confirming no relevant activities are conducted.

Exemptions from Substance Requirements

Non-Resident Entities

Entities that are tax resident in a jurisdiction outside BVI (not on EU blacklist) are exempt from substance tests

Investment Funds

Investment fund businesses are explicitly excluded from the economic substance requirements

No Relevant Activities

Entities not conducting any of the nine relevant activities are exempt from substance tests (but must still file nil report)

Entities in Liquidation

Companies undergoing liquidation may be exempt depending on timing

Even exempt entities must file an ES report confirming their exempt status. Failure to file results in penalties.

Penalty Structure

Failure to file ES report

Up to US $75,000 fine or imprisonment up to 5 years for failing to submit the report

First non-compliance determination

US $5,000 to US $20,000 penalty (up to US $50,000 for high-risk IP entities)

Second non-compliance determination

US $10,000 to US $200,000 penalty (up to US $400,000 for high-risk IP entities)

Strike-off risk

Persistent non-compliance may result in strike-off from the Register of Companies

The ITA actively monitors compliance. Non-compliant entities risk severe financial penalties and potential dissolution.

ES Report Filing Deadline

The ES report must be filed within 6 months of the end of your ES financial period. The deadline preserves the day of month (e.g., period ending 29th June → deadline 29th December).

ES Financial Period (Example)Filing can be done betweenDeadlineSubsequent years
30th June 2024 to 29th June 2025 30th June 2025 to 29th December 2025 29th December 2025 29th December
1st January 2024 to 31st December 2024 1st January 2025 to 30th June 2025 30th June 2025 30th June
1st March 2024 to 28th February 2025 1st March 2025 to 31st August 2025 31st August 2025 31st August
WHY EXPANSHIP

Leave Your ES Filing to the Experts

Our specialists manage your BVI economic substance reporting from assessment to submission, ensuring you stay compliant without the hassle.

No Additional Charges

All ES filing fees are already included in your annual compliance package - no hidden costs or surprise charges.

BVI Economic Substance Filing Service

BVI Substance Expertise

Our team specializes in BVI economic substance regulations, ensuring accurate filings every time.

Dedicated Relationship Manager

Work with a single point of contact who understands your business and ensures personalized service.

Timely Reminders & Follow-ups

Never miss a deadline with our proactive reminder system and regular follow-ups to keep your compliance on track.

Quick Turnaround & Filing

Fast processing and timely submission to the ITA, ensuring your company remains compliant without delays.

Your BVI Economic Substance Filing, Sorted

From activity assessment to submission, we handle every detail of economic substance reporting BVI companies need.

PRICING

No Extra Fees for ES Report Filing

There's no separate BVI economic substance filing fee — it's included in your compliance package. Because essential compliance shouldn't cost extra.

For Existing Customers

FREE
Included in the Compliance Package
Complete ES filing service

For Company Transfers

US$ 225
Per filing for pending ES reports
Only if transferring existing company with outstanding filings

What's Included

Complete ES activity assessment

Professional ES report preparation

Submission to ITA via Registered Agent

Dedicated relationship manager

Proactive deadline management

PROCESS

How We Handle Your ES Filing

Here's how we take care of your BVI economic substance (ES) report filing, start to finish.

1

Initiate Filing Request

Contact us to start your BVI economic substance filing. We'll review your company details, confirm your ES financial period, and prepare for the substance assessment.

Initiate ES report filing request
2

ES Self-Assessment & Resolution

We share the Economic Substance Self-Assessment and Resolution documents required for your ES filing, along with a detailed guide on how to complete them. You fill in, sign, and return the documents to proceed.

ES self-assessment and resolution
3

Submission to ITA

Once the documents are received, the economic substance filing BVI requires is submitted to the International Tax Authority, ensuring all regulatory requirements are met.

ES report submission to ITA
4

Filing Confirmation

After successful submission, we provide your ES report filing completion confirmation as proof your company has met its BVI economic substance reporting obligation.

ES report filing confirmation
400+
BVI companies trust us with their compliance
100%
On-time filing rate
24hrs
Turnaround time
Free
Zero additional charges

Let Us Handle Your ES Report Filing

Quick, accurate, and stress-free. Let us handle economic substance filing BVI companies need.

FAQ

Frequently Asked Questions

Common questions about BVI economic substance filing answered by compliance experts.

Our BVI economic substance filing service includes sharing the ES Self-Assessment and Resolution documents with a detailed completion guide, coordinating document collection, ensuring timely submission to the ITA, and providing filing confirmation. We manage the entire process efficiently.

Once signed documents are received, the BVI ES filing is typically completed within 24-48 hours. The submission meets all requirements under the Economic Substance Act, ensuring a smooth and compliant process for your company.

Yes, we assist with late ES filing BVI companies need to restore compliance status. We coordinate the submission process quickly to minimize penalties and get your company back on track with its obligations.

You'll complete the ES Self-Assessment and Resolution forms we provide, confirming your company's activities and tax residency status. We supply a detailed guide explaining each section, making economic substance annual reporting for BVI company straightforward.

Even without relevant activities, a nil report confirming this must be filed annually. This BVI economic substance declaration is mandatory under the Economic Substance Act. We handle nil filings as part of our standard compliance service.

Our economic substance reporting BVI service is available for Expanship-managed companies. Companies with other providers can transfer to us, and we'll handle any pending filings during the transition process.

We proactively send reminders before your BVI economic substance reporting deadline, typically six months after your ES financial period ends. Your dedicated relationship manager ensures you never miss a due date.

Yes, after successful submission, you receive a filing completion confirmation as official proof that your BVI substance reporting obligation has been met for the period. This document serves as your compliance record.