To file and pay Florida sales tax online, log into the Florida Department of Revenue’s eFile and Pay system, submit Form DR-15 or the simplified DR-15EZ for your reporting period, and remit payment by ACH Debit or credit card. Returns are due the 1st of the month following the reporting period and become late after the 20th. Filing and paying electronically on time also earns you a small collection allowance the state takes back if you’re late.
What You Need Before You Log In
You need a Certificate of Registration, which the FDOR also calls your sales tax account number. Registration is free through the Florida Business Tax Application on the FDOR website, and you can’t file a return without the account number it produces. If you haven’t registered yet, do that first; the wizard asks for your legal structure, physical location, expected start date, FEIN or Social Security Number, NAICS code, and projected sales, and it assigns your filing frequency based on your answers.
Once you have the account, the same login credentials you created during registration get you into the eServices portal for filing.
Filing the Return
Sign in to eFile and Pay, select your Sales and Use Tax account, and choose the reporting period you’re filing for.
Most small and mid-sized businesses use Form DR-15EZ, the simplified return. You’re not eligible for the EZ version if you paid $200,000 or more in sales tax during the state’s prior fiscal year, if you sell or deliver into counties with a different surtax rate than the county where you’re located, or if you deal in transient rentals, vehicles, boats, aircraft, amusement machines, or vending machines. Anyone in those categories files the standard DR-15 instead.1Florida Department of Revenue. Instructions for DR-15EZ Sales and Use Tax Returns
The DR-15EZ asks for your total gross sales, excluding the tax you collected. Then you enter your exempt or nontaxable sales, and the system subtracts those to arrive at net taxable sales. You separately enter the discretionary sales surtax you collected. The system calculates your liability, and once you review and submit, you get a confirmation number on screen. Save it. That confirmation is your proof of timely filing if the date is ever questioned.
Paying Online
After you submit the return, the system prompts you for payment. Two electronic methods are available.
ACH Debit, sometimes called e-Check, pulls the funds directly from the bank account you designate. There’s no extra fee. The trade-off is timing: you have to initiate the payment and receive a confirmation number by 5:00 p.m. Eastern Time on the business day before the actual due date, because the banking side takes a full business day to complete the transfer.2Florida Department of Revenue. Calendar of Electronic Payment Deadlines
Credit and debit card payments go through a third-party vendor that charges a convenience fee on top of your tax. You get immediate confirmation, but the added cost makes cards impractical for routine filings.
Due Dates and How Weekends Shift Them
Whatever your filing frequency, the return is due on the 1st of the month following the reporting period and is late after the 20th. Filing and payment deadlines shift in opposite directions when the 20th falls on a weekend or a state or federal holiday, and this catches people out.
The filing deadline moves forward, to the next business day.3Florida Department of Revenue. Instructions for DR-15 The electronic payment initiation deadline moves back, to the previous business day, because the bank still needs its full processing day. So if the 20th is a Monday holiday, your return is due Tuesday, but your ACH Debit has to be initiated by 5:00 p.m. Eastern on the preceding Friday. Miss the 5:00 p.m. cutoff and the payment won’t process until the next business day, which can turn an on-time filing into a late payment.2Florida Department of Revenue. Calendar of Electronic Payment Deadlines
Dealers who paid $200,000 or more in sales tax during the state’s prior fiscal year have an additional obligation: they must calculate and remit estimated tax by the 20th of each month by electronic funds transfer.4Florida Senate. Florida Statutes 212.11 – Tax Returns and Regulations
The Collection Allowance for On-Time Electronic Filers
Florida gives dealers who file and pay electronically on time a collection allowance of 2.5% of the tax due, capped at the first $1,200 of tax per reporting period. That’s a maximum of $30 per reporting location.5Florida Department of Revenue. Florida Sales and Use Tax You forfeit the allowance entirely if you file late or pay by any method other than electronic.6The Florida Legislature. Florida Statutes 212.12 – Dealer’s Credit and Criminal Penalties
What It Costs If You’re Late
The penalty for late filing or late payment is 10% of the unpaid tax, with a $50 minimum. The $50 minimum applies even when you owe nothing for the period, so a late zero-dollar return still triggers it. If you file late and pay late, the state assesses one 10% penalty, not two.7Florida Senate. Florida Statutes 212.12 – Dealer’s Credit and Criminal Penalties
Interest runs on top of the penalty at a floating rate that resets every January 1 and July 1. For the first half of 2026, the rate is 11%. Interest accrues daily on the unpaid balance starting the day after the return becomes late, and the FDOR publishes daily interest rate factors in its Tax Information Publications for exact calculations.8Florida Department of Revenue. Florida Tax and Interest Rates
If you realize you’ve missed a deadline, file and pay right away. Every day you wait adds to the interest calculation.