地域別税率 バージニア州

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Businesses in Virginia must stay informed about state sales and use tax requirements for SaaS. This includes understanding the 5.3% general sales and use tax rate that applies to most digital services, including SaaS. While there are no current e-invoicing requirements, businesses should keep accurate records for at least 3 years for potential audit purposes. Consulting with a tax professional can help ensure compliance with Virginia SaaS sales tax regulations.

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バージニア州

バージニア州は、税収を通じて教育と公共サービスへの資金提供に重点を置き、最大5.75％の累進課税制度を維持しています。

政府機関の公式リンク： バージニア州税

5.30%

電子製品およびサービスのVAT/売上税率

非課税となる製品カテゴリ

SaaS

B2B取引におけるリバースチャージメカニズム

米国では適用されません

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

売上が100,000ドル、または取引が200件を超過した場合

オンライン登録が可能

はい

登録手続き

Virginia Department of Taxationに登録して、売上税証明書を取得します。
バージニア州の所得がある場合は、Form 500（Virginia Corporation Income Tax Return）を提出します。
必要に応じて、バージニア州の登録代理人を任命します

罰則

未納税額の毎月5%、最大25%（遅延提出）; 30日経過後の未納税額の10%（遅延支払い）

登録のしきい値

$100,000.00

提出間隔

毎月または四半期ごと

提出期限

毎月20日

電子請求書の要件

州全体の電子請求書の義務付けなし

記録保持

Income tax returns and supporting documents: 3 years minimum

現地税率範囲

0% – 1%

How-To Guides: Virginia SaaS VAT

ステップ：1 閾値

Effective July 1, 2019, Virginia considers businesses that make sales of $100,000 or more in Virginia, or at least 200 individual sales transactions into the state in the previous or current calendar year, to have economic nexus. This means the state considers these vendors obligated to collect sales tax from buyers in the state. The Virginia Department of Taxation provides a detailed explanation for remote sellers and marketplace facilitators about economic nexus.

 

Registration to collect sales tax is mandatory if nexus is met for taxable items.

 

ステップ：2 事業登録

Registration for sales and use tax is done with the Virginia Department of Taxation through the Virginia Tax Online Services portal.

ステップ：3 TIN/VAT番号

Upon registration, Virginia issues a Sales Tax Account Number (sometimes referred to as a sales tax permit or account ID) through the Virginia Department of Taxation

ステップ：1 標準税率

Because SaaS and other electronically delivered software/digital services are generally exempt from Virginia sales tax, there is no standard sales tax rate applied to these services. For taxable tangible personal property and certain services, the base rate begins at 4.3 %, with local add-ons leading to combined rates typically between ~5.3 % and up to ~7 % depending on locality.

ステップ：2 登録の必要性を判断してください。

税額を計算するには、次の計算式を使用してください。

 

Tax Amount=Net Price x Sales Tax Rate

(only if the item is taxable tangible personal property or taxable service)

ステップ：3 リバースチャージ (B2B)

Virginia does not use a reverse charge mechanism for state sales/use tax in the way that VAT/GST systems do; if a given sale is taxable and the seller is required to collect tax (based on nexus), the seller collects from the customer. Digital services like SaaS that are exempt do not trigger reverse charges.

ステップ：1 B2C販売

If SaaS is sold to private consumers in Virginia, no sales tax is charged because SaaS is generally nontaxable as a service/digital delivery.

ステップ：2 B2B販売

Sales of SaaS to business buyers in Virginia remain nontaxable under current law. General sales of taxable tangible goods/services to business customers would be taxed if nexus thresholds are met.

ステップ：3 請求書要件

For taxable transactions subject to sales/use tax (not SaaS), invoices should generally include:

  • Supplier name and address;
  • Virginia Sales Tax Account Number;
  • invoice date/number; 
  • buyer name/address;
  • description and quantity of goods/services;
  • taxable amount and tax amount;
  • total due.

 

Official guidance for specific mandatory fields is available via Virginia Department of Taxation resources.

ステップ：1 申告期間

For taxable sales/use tax accounts, filing intervals (monthly, quarterly) depend on tax liability and are assigned by the Virginia Department of Taxation.

ステップ：2 申告期限

Returns and payments for sales/use tax are generally due on or before the 20th day of the month following the reporting period.

ステップ：3 提出

File and pay through Virginia Tax Online Services (eForms and eFiling). Electronic payment options including ACH and credit/debit are supported.

ステップ：4 記録保持

Maintain records supporting sales/use tax filings (invoices, receipts, exemption certificates, nexus documentation) for at least 3 years; specific retention requirements are detailed by the Virginia Department of Taxation.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Virginia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。 

 

 

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