The International Tax Authority (“ITA”) is notifying Registered Agents (“RAs”) of the transition of the Economic Substance (“ES”) filing requirements from the Beneficial Ownership Secure Search System (“BOSSs”) to the Virtual Integrated Registry Regulatory General Information Network (“VIRRGIN”). We are in the final stages of ensuring that the new VIRRGIN ES portal is available for ES filings to be completed in 2026.

What does this mean

We expect that filings due in December 2025 (which relate to financial periods ending in July 2025) will be the last filings conducted in the BOSS portal. There will be a short transition period, which may affect your filings in December. 

RAs who have ES information available before the end of December are encouraged to file these as soon as possible to avoid any difficulties. It is expected that filings in reference to FP that end after July 2025 will be made in the VIRRGIN ES portal.

The final closing dates of the BOSS portal and opening dates for the VIRRGIN portal will be confirmed soon. 

Please be aware of the transition, and if you have any questions or concerns, please feel free to contact the ITA.