Virginia sales tax is filed online with Virginia Tax, through your business account or eForms, on Form ST-1, the Virginia Retail Sales and Use Tax Return. Monthly returns are due on the 20th of the month after the reporting period, and quarterly returns are due April 20, July 20, October 20, and January 20. Virginia requires sales tax to be filed electronically, and you must file even when no tax is owed.
This guide covers who files and how often, how to file in Virginia's online services, how to report no sales, how to amend a return, how to pay, and what late filing costs.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with Virginia Tax before you file.
Virginia sales tax filing at a glance
- Who administers it: Virginia Department of Taxation (Virginia Tax).
- Online filing: Your Virginia Tax business account, or eForms, the state's free electronic filing system.
- Return: Form ST-1, Virginia Retail Sales and Use Tax Return.
- Filing frequency: Monthly or quarterly, based on your tax liability.
- Due dates: The 20th of the month after the reporting period. Quarterly returns are due April 20, July 20, October 20, and January 20. A due date on a Saturday, Sunday, or state holiday moves to the next business day.
- Zero returns: Required every period, even if no tax is owed.
- Payment: Pay with your return online, or by ACH credit. Check or money order is also accepted.
- Economic nexus: More than $100,000 in annual Virginia gross sales or 200 or more transactions for remote sellers.
Who has to file, and how often
Anyone who meets the definition of a dealer under Virginia law must register and file. Remote sellers and online retailers with more than $100,000 in annual Virginia gross sales or 200 or more transactions are treated as out-of-state dealers. Our Virginia sales tax guide covers registration and nexus in more detail. Selling digital products or software? Our post on sales tax on digital products in Virginia explains how they are treated there.
Virginia Tax bases your filing frequency, monthly or quarterly, on your tax liability, and it may change your frequency and notify you before the change takes effect.
| Frequency | Due date |
|---|---|
| Monthly | On or before the 20th of the month for the preceding month |
| Quarterly | The 20th of the month following March 31, June 30, September 30, and December 31 |
File on the schedule in your most recent notice from Virginia Tax rather than the one you think you qualify for.
Before you start: your Virginia Tax account
You need to be registered for sales tax before you can file. Virginia Tax lets you register online; our sales tax permit overview explains how registration works in general. To file, you can use your business online services account, which needs your FEIN and Virginia Tax account number, or eForms, which does not require a login. Before filing, gather your records for the period: gross sales, exempt sales, and taxable sales. For sales to resellers, see our Virginia resale certificate guide for what to collect from buyers.
Step-by-step: filing Form ST-1 online
- Open your business account or eForms. Go to the filing options on the Virginia Tax sales tax page and choose to file with your business account or with eForms.
- Select the ST-1 return. Choose the reporting period you are filing for.
- Enter your sales. Report gross sales, deductions such as exempt sales, and the tax due for the period.
- Review the return. Check the totals against your records before you submit.
- Submit and pay. Pay online or schedule the payment for the due date.
- Save your confirmation. Keep it with your records for the period.
If you have many locations or lines to report, Virginia Tax also offers a Web Upload option for bulk submissions with a login.
Filing in Virginia plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. Book a demo or start free.
Local and rate pitfalls
Virginia's rate is not the same everywhere, so check the rate that applies to each sale rather than reusing one figure for the whole state. Virginia Tax publishes current rates on its sales tax page, and our Virginia sales tax calculator shows current rates by location. Sellers that also have activity in other jurisdictions should confirm which returns each one requires.
Due dates and the weekend rule
Monthly returns are due on the 20th of the month following the reporting period. Quarterly returns are due on the 20th of the month after each calendar quarter ends. If the due date falls on a Saturday, Sunday, or state holiday, the return is due on the next business day. Our Virginia sales tax due dates page lists upcoming dates for every state.
Filing a zero return
You must file even when you had no sales. The regulation states that every dealer must file a return by the 20th day of the month following each reporting period even if no tax is due, and Virginia Tax repeats that you must file every month or quarter, depending on your frequency, even if no tax is owed. File the ST-1 online and report zero for the period. Virginia Tax's late penalty applies even when no tax is owed, so missing a zero return still costs money.
Amending a return
If you need to change a sales tax return you filed, use eForms and file an amended Form ST-1.
Payment methods
Sales tax must be filed and paid electronically. Virginia Tax lists these options for business taxes:
- Online account: Pay through your Virginia Tax business online services account, which supports sales tax.
- eForms: Free electronic filing and payment with no login required.
- ACH credit: You send the payment from your bank account to Virginia Tax. Your bank may charge a fee, and the Electronic Payment Guide has setup details.
- Scheduled payments: You can schedule a payment up to the due date.
- Check or money order: Payable to the Virginia Department of Taxation, with your tax account number and period.
If you cannot file and pay electronically, you must submit an electronic filing waiver request. A payment your bank does not honor can carry a $35 fee, on top of any other penalties or interest.
The dealer discount
Virginia allows a dealer discount as compensation for collecting and remitting the tax. Under the Code of Virginia, the discount applies only if the amount due was not delinquent at the time of payment, so paying late can cost you the discount. Check the current schedule on the Virginia Tax site or in the statute before you take it.
Penalties and interest for late filing
- Late filing penalty: If you file more than 6 months after the due date and owe tax, the penalty is 6% per month, up to a maximum of 30% of the tax due.
- Late payment penalty: If you file within 6 months of the due date but pay after that period, a late payment penalty of 6% per month applies, also capped at 30%.
- Minimum penalty: $10, even when no tax is owed.
- Interest: The federal underpayment rate under Internal Revenue Code Section 6621, plus 2%, on unpaid tax.
- Penalty waivers: For penalties of $2,000 or less, you can write to Virginia Tax with documentation of extenuating circumstances. Larger penalties require an offer in compromise.
Common mistakes to avoid
- Skipping zero returns. A return is due every period, even with no sales, and the minimum penalty is $10.
- Filing on the wrong schedule. Use the monthly or quarterly frequency in your latest notice from Virginia Tax.
- Missing the quarterly date. Quarterly returns are due on the 20th of the month after the quarter ends, not the end of the quarter.
- Waiting for a paper form. Sales tax must be filed electronically unless you have an approved waiver.
- Ignoring nexus. Remote sellers can owe Virginia tax after crossing $100,000 in annual gross sales or 200 transactions, without any physical presence.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file North Carolina sales tax online
- How to file Washington sales tax online
- How to file Texas sales tax online
Let Kintsugi file for you
If you sell in Virginia and other states, Kintsugi's sales tax filing software prepares and files returns on each state's assigned schedule, remits payment, and files zero returns when you had no sales. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing or registration, with no per-state subscription. See pricing, start free, or book a demo.
Frequently asked questions
How do I file Virginia sales tax online?
Through your Virginia Tax business account or eForms. Select Form ST-1, choose the period, report your sales, and pay online. Virginia requires sales tax to be filed electronically.
What form do I use to file Virginia sales tax?
Form ST-1, the Virginia Retail Sales and Use Tax Return, filed electronically.
When is Virginia sales tax due?
Monthly returns are due on the 20th of the month after the reporting period. Quarterly returns are due April 20, July 20, October 20, and January 20. If the 20th falls on a weekend or state holiday, the due date is the next business day.
Do I have to file if I had no sales?
Yes. Virginia requires a return every month or quarter, depending on your filing frequency, even if no tax is owed.
How do I amend a Virginia sales tax return?
Use eForms to file an amended Form ST-1.
What is the economic nexus threshold in Virginia?
More than $100,000 in annual Virginia gross sales or 200 or more transactions for remote sellers and online retailers.
What is the penalty for filing Virginia sales tax late?
6% per month of the tax due, up to 30%, with a $10 minimum, plus interest at the federal underpayment rate plus 2%.
Sources
Checked September 29, 2026.
- Virginia Tax, Retail Sales and Use Tax
- Virginia Tax, eForms
- Virginia Tax, Business tax payment options
- Virginia Tax, Business FAQs
- Virginia Tax, Penalties and interest
- Virginia Administrative Code, 23VAC10-210-480, Dealer's returns and payment of the tax
- Code of Virginia, 58.1-622, Discount
