On 29 January 2026, the British Virgin Islands International Tax Authority (ITA) issued its latest update to the Common Reporting Standard (CRS) jurisdiction lists. The 2026 revision confirms that there have been no new additions to either the Participating Jurisdictions list or the Reportable Jurisdictions list.
The key development is the removal of Antigua from both lists. As a result, BVI Financial Institutions should review whether accounts linked to Antigua continue to trigger reporting obligations under CRS for the relevant period.
While the broader CRS framework remains unchanged, institutions must ensure that internal compliance systems, jurisdiction reference lists, and reporting procedures reflect this amendment. Accurate application of the updated lists is essential to avoid incorrect filings.
The updated CRS List of Participating Jurisdictions is available here. The updated CRS List of Reportable Jurisdictions is available here.
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