BOSSs Transition to VIRRGIN (2025-11-25)

Summary

This is a notice from the BVI International Tax Authority (ITA) informing Registered Agents (RAs) that Economic Substance (ES) filings are moving from the existing BOSS portal to a new system, VIRRGIN. The new VIRRGIN ES portal is being finalised for use starting in 2026.

• Last BOSS filings: Filings due in December 2025, relating to financial periods ending in July 2025, are expected to be the last ES filings made through the BOSS portal.
• Transition period: A short transition period will apply and may affect filings made in December 2025.
• Future filings: ES filings for financial periods ending after July 2025 are expected to be made through the new VIRRGIN ES portal.
• Dates to be confirmed: The exact closing date for BOSS and opening date for VIRRGIN will be confirmed by the ITA at a later time.

The notice is informational but flags a practical action point: RAs with ES information ready before the end of December 2025 are encouraged to file promptly to avoid disruption during the changeover.

Key obligations

• RAs with ES information available before the end of December 2025 are encouraged to file as soon as possible to avoid difficulties during the transition to VIRRGIN.
• RAs must be prepared to file ES information for financial periods ending after July 2025 through the new VIRRGIN ES portal once it opens, rather than through BOSS.

Applies to

Registered Agents

Deadlines

• December 2025: Expected last window for ES filings (relating to financial periods ending July 2025) to be made via the BOSS portal; RAs encouraged to file before month end.
• to be confirmed: Final closing date of the BOSS portal and opening date of the VIRRGIN ES portal will be announced by the ITA.