In this article
- Quick facts: Filing for sales tax in Virginia
- When to file and pay Virginia sales tax
- Virginia sales tax filing deadlines
- How to prepare your Virginia sales tax return
- How to complete and file a Virginia sales tax return
- How to pay sales tax in Virginia
- What happens after filing and paying Virginia sales tax
- Late filing penalties and interest
- Getting third-party help with sales tax filing
- Sales tax filing in other states
If you're registered for Virginia sales tax, you must file returns and pay any tax due according to the filing frequency assigned by the Virginia Department of Taxation. This guide focuses on the filing and payment process most relevant to remote sellers and out-of-state businesses using Virginia Tax Online Services.
For broader information about Virginia sales tax rules, rates, and exemptions, see the Virginia Sales Tax Guide. For details on how to register for a Virginia sales tax permit, see the Virginia Sales Tax Registration Guide.
Quick facts: Filing for sales tax in Virginia
Key information about filing Virginia sales tax returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Tax rate | 5.3% statewide base rate (6% in Northern Virginia and Hampton Roads) |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions |
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th day after the period ends |
| Filing portal | Virginia Tax Online Services |
| Zero returns required | Yes |
| Digital goods and SaaS | Taxable in Virginia |
When to file and pay Virginia sales tax
The Virginia Department of Taxation will assign you a filing frequency (monthly, quarterly, or annually) after you register for a sales tax permit. The frequency is based on your expected or actual sales volume; businesses with higher volumes are generally required to file more often.
Virginia sales tax returns and payments are due at the same time, by the 20th of the month following the end of the filing period. If the 20th falls on a weekend or public holiday, the due date shifts to the next business day.
Virginia sales tax filing deadlines
Virginia monthly filing due dates
Reports are due on the 20th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
Virginia quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1, March 31) | April 20 |
| Q2 (April 1, June 30) | July 20 |
| Q3 (July 1, September 30) | October 20 |
| Q4 (October 1, December 31) | January 20 |
Virginia annual filing due date
Annual filers must submit their return and payment by January 20 for the prior calendar year.
Important note: Zero returns
Once you are registered for a Virginia sales tax permit, you are required to file a return for every assigned period, even when you had no sales and collected no tax. File your zero return electronically through Virginia Tax Online Services the same way you would file a normal return.
How to prepare your Virginia sales tax return
Before working on your sales tax return, collect all sales information for the tax period. All figures must be reported in US dollars. If you made any transactions in a foreign currency, convert those amounts to USD using the applicable exchange rate.
Sales transactions
You need to know your total gross sales to Virginia buyers and your taxable sales. Virginia taxes digital goods and SaaS, so online sellers and software businesses must include those sales in their taxable totals.
Key reporting figures
In addition to your gross Virginia sales, filing a return requires:
- Taxable sales by type (Virginia has different rules and rates for different product categories)
- Non-taxable sales and exemptions (for example, sales made with a valid resale certificate)
- Deductions and adjustments
- Total sales tax collected from customers during the filing period
Regional rate considerations
Virginia's base statewide rate is 5.3% (4.3% state plus 1% local). However, if you have buyers in Northern Virginia (including Arlington, Fairfax, Loudoun, Prince William, and Alexandria) or Hampton Roads (including Chesapeake, Hampton, Isle of Wight, James City, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, and Williamsburg), you must collect an additional 0.7% regional rate. The combined rate in those areas is 6%.
How to complete and file a Virginia sales tax return
Virginia sales tax returns are filed electronically through Virginia Tax Online Services. If electronic filing creates an undue hardship for your business, you may submit an Electronic Filing Waiver Request to the Virginia Department of Taxation. Approved waivers must be renewed each year.
Step-by-step: file a Virginia sales tax return
1. Collect all necessary information
Gather your sales records for the tax period, noting which sales were made to buyers in Northern Virginia or Hampton Roads. You will need to apply the correct combined rate for each region.
2. Log in and file online
- Log in to Virginia Tax Online Services.
- Navigate to your Sales and Use Tax account.
- Select the filing period you want to file.
- Enter your gross sales, taxable sales by type, regional breakdowns, exemptions, and total tax collected.
- Review and submit your return.
3. Receive confirmation
After submitting, save the confirmation number as your record of filing.
How to pay sales tax in Virginia
Payment is due at the same time as your return. You remit the total calculated sales tax directly through Virginia Tax Online Services after completing your return. Accepted payment methods include:
- Electronic Funds Transfer (EFT)
- Credit card (a processing fee may apply)
- Check
- Money order
Timely filing discount
Virginia Tax offers a collection discount for businesses that file and pay on time. The discount applies only to the state portion of the tax, not to local or regional taxes, and is limited to accounts with a monthly sales tax liability below $20,000. The discount rate varies based on your monthly taxable sales volume.
What happens after filing and paying Virginia sales tax
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported amounts
- Continue filing according to your assigned frequency
- File a zero return for any period with no sales activity
➡ Need help understanding Virginia sales tax rules, rates, and nexus? See the Virginia Sales Tax Guide
➡ Need to register for Virginia sales tax? See the Virginia Sales Tax Registration Guide
Late filing penalties and interest
If you miss a Virginia sales tax filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges that increase the longer you wait.
If you missed a deadline due to unavoidable circumstances such as a natural disaster or a serious accident, contact the Virginia Department of Taxation to ask about penalty relief. Be prepared to provide documentation supporting your request.
For current penalty rates and interest charges, refer to the Virginia Department of Taxation website.
Getting third-party help with sales tax filing
Quaderno can simplify your Virginia sales tax compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the Virginia Department of Taxation, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Colorado Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New York Sales Tax Filing Guide
- North Carolina Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Washington Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
