Virginia annual report & compliance · Reviewed November 2026
Virginia Annual Report Filing
Virginia LLCs pay a $50 annual registration fee by the last day of their formation month and do not file a separate annual report. Stock corporations file an annual report and pay a registration fee of at least $100, based on authorized shares. Nonstock and nonprofit corporations pay $25.
At a glance
Who must file in Virginia
Domestic and foreign corporations and LLCs registered with the Virginia State Corporation Commission.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Virginia annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | Last day of formation month | $100 minimum, based on authorized shares | — |
| LLC | Last day of formation month | $50; no separate annual report | — |
| Nonprofit corporation | Last day of formation month | $25 | — |
How to file the Virginia annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Virginia State Corporation Commission, Clerk’s Office. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Virginia report is late?
A missed Virginia annual registration fee can result in automatic termination of the entity or revocation of its certificate of authority. Reinstatement may require overdue fees and a reinstatement filing.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Virginia filing notes
Virginia LLCs do not file an annual report. They pay an annual registration fee, which is $50 for a standard LLC. Corporations file an annual report and pay a registration fee that can increase with authorized shares.
The annual registration fee is not an income tax return. The entity may still have Virginia income, sales, and payroll tax obligations. The State Corporation Commission filing only keeps the corporate registration current.
Virginia annual report questions
Official Virginia resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Virginia State Corporation Commission, Clerk’s Office or your professional adviser before filing.