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In accordance with the Republic of the Marshall Islands (RMI) Economic Substance Regulations, 2018, which came into force on 1 January 2019, all non-resident domestic entities (NRDEs) and foreign maritime entities (FMEs) are required to file an annual report on economic substance.
All reports will be filed through the RMI’s secure online portal and must be submitted within 12 months of the anniversary date of the NRDE or FME. Any NRDE or FME that does not meet the filing deadline may be subject to penalties or annulment.
Click to access ESR Reporting Portal.
Click to download the ESR Portal User Guide.
Click to view the ESR FAQs.
Click to download the RMI Guidance and Frequently Asked Questions on Economic Substance.
Click to verify a Certificate of Economic Substance Reporting Compliance.