Compliance calendar for BVI Business Companies – 2025

Within six months of the company's financial year end. For example:

31 March 2025
(30 September year end only)

30 June 2025
(31 December year end only)

30 September 2025
(31 March year end only)

31 December 2025
(30 June year end only)

The company must complete and submit an Economic Substance Declaration and supplementary declaration which corresponds with the relevant activit(ies) in which the entity engages in. Links to all forms can be found in our briefing: BVI Economic Substance Return forms.

Where the entity does not engage in a relevant activity, only a completed Economic Substance Declaration is required.

Within nine months after the end of the year to which the annual return relates. For example:

31 March 2025
(30 June year end only)

30 September 2025
(31 December year end only)

31 December 2025
(31 March year end only)

An annual financial return must be filed and companies may complete this using the BVI AFR Tool.

Ogier's legal team can assist with the preparation and filing of the annual financial return.

It is worth noting that certain types of companies are exempt from this requirement under the BCA. If you would like to discuss an entity's status, speak to a member of our corporate and finance team using the contact details provided below.

31 May 2025
(for companies incorporated from January to June)
 
30 November 2025
(for companies incorporated from July to December)

A company must pay its annual fee on or by 31 May or 30 November each year, depending 
on the date of incorporation.

If Ogier Global is the company's registered agent, Ogier Global will include this fee as part of their annual bill to the company and will make the payment to the Registry.