How to Complete and Submit Virginia Form R-1: Sections, Filing, and Due Dates

Virginia Form R-1 is the Business Registration Application used to open your state tax accounts with the Virginia Department of Taxation, covering sales tax, employer withholding, corporate income tax, and other state obligations in a single filing. Since legislation passed by the 2024 General Assembly, new businesses register online at tax.virginia.gov/register; the paper R-1 is now reserved for applicants who cannot use the portal.1Virginia Department of Taxation. Business Registration Form There is no fee to register.

What to Have Ready Before You Start

The online portal will not save a partial application, so gather everything before you open it.

  • Federal Employer Identification Number. Required for every applicant. If you don’t have one, apply at irs.gov first. Sole proprietors also enter a Social Security Number in a separate field.1Virginia Department of Taxation. Business Registration Form
  • Legal name and trade name. Enter the legal name exactly as it appears on your IRS records or State Corporation Commission filing. Include any “doing business as” name.
  • Entity type. Sole proprietorship, C corporation, S corporation, LLC, partnership, nonprofit corporation, or estate/trust. This must match your IRS classification.2Virginia Department of Taxation. Form R-1 Business Registration Application Instructions
  • Physical and mailing addresses. The physical address sets your local tax jurisdiction; the mailing address is where notices and forms go. They can differ.
  • Responsible party details. Full name, Social Security Number, title, home address, and start date for each officer, partner, member, or manager with authority over the business’s tax obligations. Under Virginia Code § 58.1-1813, these individuals can be held personally liable for unpaid business taxes.2Virginia Department of Taxation. Form R-1 Business Registration Application Instructions
  • Dates of first activity. When you expect to make your first taxable sale, pay your first Virginia wages, or earn Virginia-source income. These dates set your first return due dates.

Which Tax Accounts the Form Covers

You register only for the accounts that fit your activity. Most businesses need one or two.

  • Retail Sales and Use Tax for anyone selling tangible goods or taxable services in Virginia. Separate registrations exist for in-state dealers, out-of-state dealers, and vending machine operators. Virginia’s general rate runs from 5.3 percent in most of the state to 7 percent in localities like James City County, Williamsburg, and York County.3Virginia Tax. Retail Sales and Use Tax
  • Employer Withholding Tax if you will pay wages to Virginia employees.
  • Corporation Income Tax or Pass-Through Entity Tax for corporations, S corporations, and partnerships with Virginia-source income.
  • Communications Tax for providers of communications services.
  • Litter Tax for manufacturers and distributors of certain consumer products.
  • Specialized accounts including the Tire Recycling Fee, Motor Vehicle Rental Tax, Watercraft Tax, Aircraft Tax, Digital Media Fee, Peer-to-Peer Vehicle Sharing Tax, and several agricultural commodity assessments.1Virginia Department of Taxation. Business Registration Form

Working Through the Sections

The online workflow mirrors the paper form’s sections but validates your entries as you go.

Business Information

Line 1 is your legal business name, entered exactly as the IRS has it. Sole proprietors put their personal name (first, middle initial, last) instead of a business name. Line 2 is your FEIN, and it is not optional; sole proprietors also fill Line 2a with a Social Security Number. Line 3 is the entity type, and it must match your IRS classification.2Virginia Department of Taxation. Form R-1 Business Registration Application Instructions You then add the physical and mailing addresses, phone number, business start date, and any trade name.

Responsible Parties

List every officer, partner, member, or manager with a duty to collect, account for, and pay the business’s taxes. For each, provide full name, Social Security Number, title, home address, phone number, and the date they became associated with the business. Attach additional pages if you have more than two. Errors here are one of the more common reasons an application gets kicked back, so verify every name and number against a piece of paper rather than memory.

Tax Account Elections

Check only the accounts you actually need. Each tax type asks its own follow-up questions. Sales tax asks for your first sale date and whether you are an in-state or out-of-state dealer. Employer withholding asks for your first payroll date and estimated employee count. Answer honestly, because the department uses these numbers to set your filing frequency and first return due dates.

Submitting the Application

Go to tax.virginia.gov/register, choose “New business? Register your business here,” and follow the prompts. Your electronic signature at the end authorizes the filing. Validation is real-time and processing is much faster than paper.

If you cannot use the portal, print the current Form R-1 from the Virginia Tax website, complete it by hand or typewriter, and have an authorized officer sign it. Unsigned forms come back. Mail to:1Virginia Department of Taxation. Business Registration Form

Virginia Department of Taxation
Registration Unit
P.O. Box 1114
Richmond, VA 23218-1114

Paper processing takes considerably longer. If you need to start collecting sales tax or withholding payroll soon, use the portal.

What You Get Back

After processing, the department issues a Virginia Tax account number in a 15-character format: a two-digit tax type code, your nine-digit FEIN, the letter “F,” and a three-digit location code, so a sales tax account looks like 10-123456789F-001.4Virginia Tax. Web Upload Tax FAQs Use it on every return, payment, and letter to the department.

If you registered for retail sales tax, you also receive a Sales Tax Certificate of Registration (Form ST-4). Virginia law requires you to display it prominently at your place of business. Operating as a dealer without a valid certificate is a Class 2 misdemeanor, and each day of operation counts as a separate offense.5Virginia Code Commission. Virginia Code Title 58.1 Taxation 58.1-613 – Dealers Certificates of Registration For a replacement copy, print one from your online business account or call Virginia Tax Customer Service at 804-367-8037.3Virginia Tax. Retail Sales and Use Tax

Filing Frequency and Due Dates

Virginia Tax assigns monthly or quarterly filing based on the tax liability you estimate during registration. Higher expected collections mean monthly; lower means quarterly. The department tells you your frequency when it issues your account number, and you can request a change later if your liability changes significantly.

Every return, whatever the frequency, is due on the 20th of the month after the reporting period. A monthly filer’s January return is due February 20. Late returns draw penalties and interest, so put the cycle on the calendar the day your account number arrives.

Who Has to Register

Any business with a physical presence in Virginia (an office, warehouse, employees, inventory, or regular delivery activity) must register as a dealer before making taxable sales. Virginia Code § 58.1-612 lists the specific activities that create this obligation, including soliciting sales through in-state agents, advertising in Virginia publications, and storing goods in the state.6Virginia Code Commission. Virginia Code 58.1-612 – Tax Collectible From Dealers

Remote sellers without a physical presence still have to register if they cross Virginia’s economic nexus threshold: more than $100,000 in gross retail sales or 200 or more separate transactions with Virginia customers in the current or previous calendar year.7Virginia Tax. Remote Sellers, Marketplace Facilitators, Economic Nexus Marketplace facilitators like Amazon or Etsy collect on sales made through their platforms, but sales through your own website or at trade shows are your responsibility.

Closing or Changing Your Registration

If you stop operating at the location on your certificate, the certificate expires automatically. You have 30 days to notify the Department of Taxation in writing. If you are moving within Virginia rather than closing, tell the department and your certificate will be revised for the new address.5Virginia Code Commission. Virginia Code Title 58.1 Taxation 58.1-613 – Dealers Certificates of Registration Skipping this notice leads to delinquent return notices and penalties on returns you never actually owed, which is far easier to prevent than to unwind.