Virginia annual reports, deadlines, and fees
Start with your entity type below. Virginia reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Virginia filing agency ↗Virginia LLC reports
Virginia LLCs pay a $50 annual registration fee each year after formation, due the last day of the month of organization or registration. A $25 penalty is imposed when unpaid; LLCs do not file the corporation-style annual report, but the fee is necessary to remain active.
Virginia corporation reports
Virginia corporations must file an annual report beginning the year after formation or registration; the annual report itself has no filing fee. Stock-corporation annual registration fees are based on authorized shares, while nonstock corporations pay $25; the fee/report is due the last day of the formation month.
Virginia franchise and business taxes
Virginia's SCC registration fee is not a franchise tax. Virginia corporate income, franchise, withholding, and local tax obligations are administered by the Department of Taxation and can depend on taxable income, apportionment, and entity classification; use current Taxation guidance for calculations.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Virginia LLCs incur a $25 penalty for late annual registration payment. Corporations that fail to pay the annual registration fee or file the annual report by the end of the fourth month after due date are automatically terminated or, for foreign entities, revoked; tax penalties and interest are separate.
Administrative dissolution and notices
Virginia LLCs are canceled if the annual registration fee remains unpaid by the last day of the third month following the due date. Domestic and foreign corporations are terminated or revoked by operation of law after the fourth month following the due date if fee/report requirements are not cured.
Reinstate a Virginia business
Search CIS, file the LLC1050.4P reinstatement application or the appropriate corporation reinstatement form, pay the $100 LLC reinstatement fee or corporation amount, pay all unpaid annual fees and penalties, restore the agent/office, correct annual-report information, and confirm active status. Tax and licensing clearances remain separate.
Reinstatement costs and back taxes
Virginia LLC reinstatement is $100 plus unpaid annual fees and the $25 late penalty. Corporation reinstatement totals depend on charter/share fees, unpaid annual registration fees, reports, and statutory charges; add separate Virginia Tax Department balances, interest, and penalties.
Check the entity’s current Virginia status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Virginia certificate fees and ordering options.