Update – BOSSs Transition to VIRRGIN (2025-12-11)

Summary

This is a notice from the BVI International Tax Authority informing Registered Agents of finalized dates for the transition of Economic Substance filing functions from the BOSSs system to the VIRRGIN system.

• BOSSs cutoff: BOSSs will be unavailable to Registered Agents after 26 December 2025.
• VIRRGIN go-live: VIRRGIN will be available for ES filings starting 2 January 2026.

Registered Agents must ensure outstanding filings, reopened declarations, or section 11 Notice requests are submitted before BOSSs becomes unavailable.

Key obligations

• Registered Agents must submit outstanding Economic Substance filings, reopened declarations, or section 11 Notice requests before BOSSs becomes unavailable after 26 December 2025.

Applies to

Registered Agents

Deadlines

• after 26th December, 2025: BOSSs will be unavailable to Registered Agents; outstanding filings, reopened declarations, or section 11 Notice requests must be submitted before this date.
• January 2, 2026: VIRRGIN will become available for Economic Substance filings.