Filing your Virginia sales tax return is simple with the state’s online system. You can file and pay directly through the Virginia Department of Taxation (VA Tax) portal, as long as your business is registered to collect and remit sales tax using the consolidated Form ST-1.
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Virginia’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Virginia.
- Virginia Taxpayer Account Number (Sales Tax Permit) – The business must have its official 15-character Virginia sales and use tax account number (including hyphens and the suffix F) prepared. This number is issued by VA Tax immediately upon successful completion of the business registration process and is located on the Sales Tax Certificate received by the dealer. This number can be found on your Virginia Sales Tax Permit document.
- VA Tax Account Log-in Details – The primary way to file your Virginia sales tax return online is by logging onto your VA Tax account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Local Sales Tax Report – Virginia requires businesses to report local sales information on a supplemental form or schedule included with the main state return (Form ST-1). This means you must list all your sales in each city, county, or other local jurisdiction in Virginia where you have taxable transactions.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find your designated schedule, check your registration confirmation and log into your VATAX only.
Step-by-Step: How to File Virginia Sales Tax Online
Step 1. Go to the Virginia Tax – Online Services for Businesses website. Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and enter the OTP when applicable.
Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. On the dashboard, click “File / Pay Use Tax.” This will take you to the page where you can begin filing your return.
Step 5. Find the tax period you need to file, then click “File Now” beside it.
Step 6. From the list provided, select the localities where your sales were made. Use your sales tax report as a reference, then click Next.
Step 7. For each selected locality, enter the total sales amount and any applicable deductions based on your Shopify sales report. Once done, click Calculate.
Step 8. Choose the sales amount range that applies to your total. Then, click Calculate Tax to generate the tax due for that locality.
Step 9. Review the “Total State/Local Taxes” summary. Ensure that the total tax amount matches the collected tax shown in your Shopify report. Then, click Preview Return for Filing.
Step 10. Decide whether you will make a payment now or later. The page will show your total payable amount. Enter your payment account information and any other required details, then click Next.
Step 11. Choose whether to file and pay immediately or file only for now. If applicable, input your payment details, then click Continue.
Step 12. Review the return and payment summary carefully to confirm all information is accurate. When ready, click File and Pay.
Step 13. Save the return confirmation and/or payment confirmation as proof of successful filing and payment.
Step 14. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
Due Dates
VA Tax requires all sales tax returns to be filed by the 20th day of the month following the close of the reporting period, regardless of whether the business files monthly, quarterly, or annually.
The due date remains constant even if there are no sales to report. If the 20th day falls on a weekend or legal holiday, the due date is the next business day.
| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | Gross taxable sales of $100.01 or more per quarter | Monthly | 20th day of the month following the reporting period |
| Quarterly | Gross taxable sales of $100.00 or less per quarter |
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| Annually | By special request from the Tax Commissioner | Calendar Year (January – December) | January 20 |
Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. Virginia grants a dealer’s discount to compensate retailers for the administrative cost of collecting, tracking, and remitting sales tax on the Commonwealth’s behalf. This discount is allowed only if the return is filed and the full tax liability is paid electronically by the due date, and the dealer is not required to remit tax by Electronic Funds Transfer (EFT).Statutory Basis and Rate Schedule
The discount is explicitly tied to the volume of sales subject to taxation and is calculated based on the business’s Monthly Taxable Sales (MTS). Crucially, this discount applies only to the first three percent of the state portion of the collected tax liability and cannot be claimed against the local portion. For high-volume retailers, this tiered structure introduces a compliance consideration, as the percentage compensation decreases significantly as taxable sales increase. The discount is calculated as a percentage of the state tax liability:| MONTHLY TAXABLE SALES (MTS) | DISCOUNT PERCENTAGE |
| $0 to $62,500 | 4% |
| $62,501 to $208,000 | 3% |
| $208,001 and above | 2% |
Filing Amended Returns
If a previously filed sales tax return contains errors resulting in an overpayment or underpayment of tax, the dealer must file an amended return to correct the inaccuracy. All amended returns must include a statement explaining the changes and the reasons for the changes. The procedure for amending returns is dependent upon the tax period being corrected:- Current Periods (April 2025 onwards): The standardized Form ST-1 is used through the eForms platform or the Business Online Services Account. The taxpayer must check the “Amend Your Return” box during the filing process. The eForms platform is often recommended for its straightforward amendment functionality.
- Prior Periods (March 2025 and earlier): The specific legacy form used for the original filing (e.g., Form ST-9A for retailers, Form ST-8A for out-of-state dealers, or Form ST-7 for business consumer’s use tax) must be utilized for the amendment.
Filing Zero Returns in Virginia
Filing a return is mandatory for all assigned reporting periods (monthly or quarterly), even if the business generated zero taxable sales. To file a zero return, the taxpayer selects the “Report no sales for this tax period” checkbox when utilizing the ST-1 eForm.Other Filing Methods in Virginia
Virginia Tax requires all businesses to file sales and use tax returns (Form ST-1 and its predecessors) electronically. If you cannot file through your VA Tax Business Online Services Account, Virginia offers other electronic methods or options for compliance:- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File with eForms – You can file the consolidated Form ST-1 through the eForms portal on the VA Tax website. This method does not require a login to your business account and is recommended for quick or amended filings.
- File via Web Upload – This option is available for businesses submitting large volumes of return data, often utilizing approved third-party software. It allows returns to be submitted in accordance with state-mandated schemas and business rules after completing the required testing and approval processes with VA Tax.
- Pay via ACH Credit – You can file your return using one of the above methods and then initiate the payment separately from your bank account to VA Tax’s bank account using the ACH Credit option (requires advance enrollment).
- Request an Electronic Filing Waiver – If you are unable to file and pay electronically, you must submit an electronic filing waiver request to VA Tax for approval to file using paper forms.
- File with Third-Party Software – Large businesses and compliance service providers often utilize approved third-party software that integrates directly with VA Tax’s e-File system. This enables high-volume processing and submission of returns in accordance with state-mandated schemas and business rules. VA Tax requires all software providers to undergo rigorous testing and approval processes to ensure the substitute electronic forms meet formatting and content standards.