Virginia sales tax returns and payments are due on the 20th day of the month after each reporting period closes. That date holds for both monthly and quarterly filers. If the 20th lands on a weekend or a state holiday, the deadline moves to the next business day. Miss it and the penalty starts at 6% of the unpaid tax, with a $10 minimum that applies even when you owe nothing.1Virginia Tax. Retail Sales and Use Tax
Monthly or Quarterly: Which Schedule Applies to You
The Virginia Department of Taxation assigns every registered dealer a filing frequency based on how much sales tax the business collects. Higher-volume businesses file monthly; smaller ones file quarterly. New businesses generally start out on a monthly schedule, and the department may move you between frequencies if your volume changes.
You can confirm which schedule you’re on by logging into the Virginia Tax Online portal or checking your original registration documents. Whichever frequency applies, you owe a return for every assigned period, including periods where you had zero taxable sales.
Monthly Filing Deadlines
For monthly filers, the 20th-day rule means January activity is due February 20, February activity is due March 20, and so on through the year. Payment must be submitted with the return. Filing the return on time and sending money later still counts as late and triggers penalties.1Virginia Tax. Retail Sales and Use Tax
Quarterly Filing Deadlines
Quarterly filers follow the same 20th-day rule applied to three-month reporting periods:
- January through March: due April 20
- April through June: due July 20
- July through September: due October 20
- October through December: due January 20
As with monthly returns, payment travels with the return. The system does not accept a filed return and a delayed payment as timely.
How to File and Pay
Virginia requires electronic filing and payment through the Virginia Tax Online portal. Paper filing on Form ST-9 is only available if the department grants a temporary waiver.2Virginia Department of Taxation. Form ST-9 – Virginia Retail Sales and Use Tax Return
Once you’re logged in, you select the filing period, enter your figures, review the calculated liability, and submit the return with payment in the same session. Payment options include ACH debit, ACH credit arranged through your bank, or credit card through a third-party processor.
The Dealer’s Discount for Filing on Time
Virginia lets timely filers keep a small share of the state-portion tax they collected. The discount applies to the first 3% of the state sales and use tax rate, or 4% for food tax, and does not apply to the local portion. Your rate depends on monthly taxable sales:
- $0 to $62,500: 1.6%
- $62,501 to $208,000: 1.2%
- $208,001 and above: 0.8%
The discount is not available if your average sales tax liability exceeds $20,000 or if you’re required to remit by electronic funds transfer. It’s only paid when you file and pay on time, so a single late return forfeits the discount for that period.
What Happens If You File Late
Missing the 20th-day deadline triggers a penalty of 6% of the unpaid tax for each month or partial month the return remains outstanding, capped at 30%. A minimum penalty of $10 applies to every late return, whether or not any tax is owed.1Virginia Tax. Retail Sales and Use Tax
That $10 minimum trips up businesses that had no taxable sales in a period and skipped the filing. The return is still required. Filing every assigned period on time, even a zero return, is the only way to avoid the fee.
Interest runs separately on any unpaid balance. Virginia ties the rate to the federal underpayment rate under Internal Revenue Code Section 6621(a)(2), and it accrues daily from the original due date until you pay in full.3Virginia Code Commission. Virginia Code 58.1-15 – Rate of Interest A balance left unpaid for five months hits the 30% penalty cap, with interest stacked on top of the original tax.
Zero Sales Still Means a Return
The filing obligation follows the assigned period, not the activity. If a monthly filer had no sales in June, a June return is still due July 20. If a quarterly filer had no sales from January through March, an April 20 return is still required. Skipping the filing produces the $10 minimum penalty even though no tax was owed.