按地区划分的税率 弗吉尼亚州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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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弗吉尼亚州

弗吉尼亚州维持累进税制，税率最高可达5.75%，主要通过税收收入为教育和公共服务提供资金。

官方政府链接： 弗吉尼亚州税务

5.30%

电子产品和服务增值税/销售税率

免税产品类别

SaaS

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

If you exceed $100,000 in sales or 200 transactions

可在线注册

是

注册流程

在弗吉尼亚州税务局注册以获得销售税证明。
如果收入来源于弗吉尼亚州，则需填写 500 表（弗吉尼亚州公司所得税申报表）。
如有必要，指定一名弗吉尼亚州注册代理人

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

按月或按季度

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

Income tax returns and supporting documents: 3 years minimum

当地税率范围

0% – 1%

How-To Guides: Virginia SaaS VAT

步骤：1 门槛

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.

 

步骤：2 商业注册

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

步骤：3 纳税人识别号/增值税号

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

步骤：1 Standard Rate

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.

步骤：2 确定您是否需要注册。

要计算您的税额，请使用以下公式：

 

Tax Amount=Net Price x Sales Tax Rate

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

步骤：3 反向收费 (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.

步骤：1 B2C销售

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

步骤：2 B2B销售

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.

步骤：3 发票要求

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.

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

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 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

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