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Virginia splits formation from tax. The State Corporation Commission creates the LLC. Virginia Tax registers the business for taxes. Cities and counties add their own steps. This guide follows the order Virginia Tax gives on its registration page. We did not read any city or county license page, so we do not quote a local fee or form.
Is there a general Virginia business license?
None of the state pages we read names one. What they describe is registration. Virginia Tax says all new businesses are required to register with it online. Its page also links the Business One Stop, which it describes as an online interactive system that helps you register with several Virginia state and local agencies at one time. That is the closest thing to a single front door we found. Ask your city or county what local license applies to your address and trade.
How does the Virginia Tax registration work?
You start online and can save a draft. The system sends a verification code to the email you give, so you can finish later. Have your legal name, business address, mailing address and entity type ready, plus your federal EIN. If you cannot register online, Virginia Tax gives these reasons:
- You have no FEIN or no SSN.
- You are reopening a closed account.
- The FEIN is tied to another account, or your SSN is tied to another business.
- You were a responsible party on another business account.
- You need a tax type that is not offered online, such as the dealer's aircraft sales and use tax.
In those cases you fill out Form R-1 and mail it. Our EIN guide shows how to get the federal number first.
Which taxes and entity types are covered?
The common tax types are retail sales tax for in-state dealers, use tax for remote or out-of-state dealers with nexus in Virginia, employer withholding if you have Virginia employees, and corporate or pass-through entity income tax. Sole proprietors, corporations, partnerships, LLCs and several other types can register.
After you register, you can log in to change contact and address details, add or close a location, close the business or change filing responsibilities. Virginia Tax notes a multi-year change to its online platform, so you may use different systems to file and pay.
What does the SCC add for an LLC?
Virginia Tax says some businesses must also register with the State Corporation Commission. An LLC pays a $50 annual registration fee to the Commission. See the Virginia LLC guide for formation. If you will trade under another name, the Commission takes a $10 fictitious name certificate. See Virginia DBA.
What order should you work in?
- Check the name and form the LLC with the Commission.
- Get the federal EIN.
- Register with Virginia Tax for the taxes that apply to you.
- Use the Business One Stop for the state and local agencies it covers.
- Ask your city or county about local licenses, and any board that covers your trade.
Keep a note of each office, what it said and the date.
Where do you check a license?
We did not read a Virginia tool for checking a local business license, so ask the city or county that issued it. For a tax number, see state tax ID lookup. For general methods, use the business license lookup guide.
How does this compare with next door?
Maryland and North Carolina each organize licensing their own way. See Maryland and North Carolina for how those states handle it.
This page does not cover city or county licenses, professional boards or the tax rates themselves.