In its notice of 13 July 2026, the International Tax Authority extends until further notice filing of certain economic substance returns affected by batch-processing difficulties on VIRRGIN. The measure covers financial periods ending in June and December 2025.
The returns concerned must be submitted through the bulk-filing function. We note that the procedural benefit therefore depends on the period and submission method: it is neither an exemption from providing information nor a change to substantive economic substance conditions.
Filing monitoring should distinguish, for each entity, the financial period, batch submitted and processing outcome. Technical grouping does not merge companies' circumstances or their individual substance information. It remains necessary, in particular, to check that a file considered prepared has actually been accepted. The extension responds to an identified transmission difficulty; it does not establish successful processing of every affected file.
The separate notice of 15 July limited temporary access to VIRRGIN Lite to 31 August 2026. This access date must not be confused with the previously announced filing extension. For a filing today, current operational instructions still need to be checked; the July notices do not guarantee that the channel remains available.