2026 British Virgin Islands Regulatory Calendar
JANUARY
1
BVI companies incorporated or on the register of companies before 2 January 2025 (Existing Companies) must file their register of members, register of directors and beneficial ownership information with the Registrar.
MARCH
31
Investment Business Licence holders (“Licensees”) to file a Compliance Report and Investment Business Annual Return with the Commission on or before 31 March.
BVI limited partnerships registered or on the register of limited partnerships before 2 January 2025 (Existing LPs) must file their register of limited partners, register of general partners and beneficial ownership information with the Registrar.
Licensees and Approved Managers to pay annual license fees and file an Anti-Money Laundering / Countering the Financing of Terrorism (AML / CFT) Return with the Commission on or before 31 March.
MAY JUNE
31
AEOI (FATCA / CRS) reports / 'nil returns' due to the **ITA for Reporting Financial Institutions (must be made on BVIFARS).***
Incubator Funds to file with the Commission a Semi-Annual Return on or before 31 July.
1
2
From 2 January, applications can be made to the Registrar for exemption from disclosure of beneficial ownership information in certain circumstances.
Any investment business licensee, public fund or approved investment manager having a financial year ending 31 December that wishes to apply for an exemption from preparing and submitting audited financial statements (or, in the case of an approved investment manager, unaudited financial statements) for the period 1 January to 31 December 2025 must submit its application to the Commission and the application fee.
Deadline for payment of the annual US$185 BVI FARs portal fee by all relevant entities with reporting obligations under FATCA, CRS and / or Country-by-country reporting as implemented in BVI.
SEPTEMBER
30
29
Registered Office Fee due for all entity types to Maples Corporate Services (BVI) Limited.
Approved Managers and Approved Funds to file an Annual Return with the *Commission on or before 31 Jan. FEB
Incubator Funds to file with the Commission a Semi-Annual Return on or before 31 Jan.
APRIL
1
Registration deadline with the ITA** in the first calendar year following which entities became Financial Institutions under the Foreign Account Tax Compliance Act, as implemented in BVI (“FATCA”).
Deadline for submission to the Commission of audited accounts for private, professional, public, private investment funds and Licensees with 31 Dec financial year end.
Applications to the Registrar to access beneficial ownership information under the legitimate interest policy can be made from 1 April.
Deadline for submission to the Commission of unaudited accounts for Approved Funds, Incubator Funds and Approved Managers with 31 Dec financial year end.
Deadline for submission to the registered agent of Annual Financial Returns for companies and limited partnerships with 31 Dec financial year end which are not already required to submit accounts to the Commission on 30 June or are otherwise exempt.
Economic Substance Returns due to the **ITA where economic substance financial period ends 29 June.
31
De-registration deadline to avoid imposition of 2027 fees for Commission-registered entities.
Regulatory Calendars are also available for key filing deadlines applicable in Ireland, Luxembourg, Jersey and the Cayman Islands. This calendar is intended to provide only general information for the clients and professional contacts of the Maples Group. It does not purport to be comprehensive or render legal advice. For further information please liaise with your usual Maples Group contact or email BVICalendarRequest@maples.com *BVI Financial Services Commission ** BVI International Tax Authority ***A CRS additional information form must also be submitted to the ITA within nine months from the end of the financial institution’s financial period.
Registration deadline with the ITA** in the first calendar year following which entities became Financial Institutions under the Common Reporting Standards, as implemented in BVI (“CRS”).
Deadline for submission of Mutual Fund Annual Return for private, professional and public funds.
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