When is the BVI economic substance report due if my company has no relevant activity?

It is still due: every BVI company reports each financial period through its registered agent, and a company with no relevant activity simply says so. The report goes to the International Tax Authority, generally within 6 months after the end of the financial period (confirm your exact date with your specialist). In May 2026 the ITA suspended late penalties while it fixed errors on its new filing platform, so check the current position before relying on that relief.

Source: Economic substance, BVI International Tax Authority