Virginia LLC Annual Registration Fee: Due Date, Fee and What Happens If You Miss It

How the Annual Registration Fee works in Virginia

Virginia LLCs do not file an annual report. Instead, the State Corporation Commission charges a flat $50 annual registration fee, due by the last day of the month the LLC was organized. The Clerk's Office mails an assessment to the registered agent at the registered office about two months before the deadline, and the fee cannot be paid until that assessment exists, so trying to pay very early will not work. Payment is made online in the Clerk's Information System using the SCC entity ID. A late payment adds a $25 penalty. The real risk is that Virginia does not wait for a dissolution proceeding: if the fee is still unpaid on the last day of the third month after the due date, the LLC's existence is canceled automatically by statute, even if no notice reached the owners. Because the assessment goes to the registered agent, a stale agent address is a common reason LLCs miss it.

First report: The first fee is due by the last day of the twelfth month after the month the LLC was organized, which is the end of its anniversary month the following year.

When your Annual Registration Fee is due: worked examples

If you miss the deadline

• A $25 penalty is added if the fee is not paid by the due date (Va. Code 13.1-1064).
• If the fee is still unpaid on the last day of the third month after the due date, the LLC's existence is automatically canceled by operation of law under Va. Code 13.1-1050.2, whether or not a notice was mailed.
• Fixing a dissolved or forfeited LLC is covered in our Virginia LLC reinstatement guide.

How to file the Virginia Annual Registration Fee

• Pay online through the SCC Clerk's Information System (CIS) at cis.scc.virginia.gov using the LLC's SCC entity ID once the assessment has issued; payment by mail with the assessment notice is also accepted.
• Filed or paid alongside it: Virginia has no franchise tax on LLCs; an LLC taxed as a partnership files its own pass-through return (Form 502) with Virginia Tax, separate from the SCC fee.
• Official filing page: file with the state

What Virginia charges over five years

Counts only the formation fee and the Annual Registration Fee fee. Virginia has no franchise tax on LLCs; an LLC taxed as a partnership files its own pass-through return (Form 502) with Virginia Tax, separate from the SCC fee. Registered agent service, if you use one, typically adds $100 to $300 a year.

Virginia compared with nearby states

Mistakes Virginia owners make

• Looking for an annual report form to fill out, when Virginia LLCs only pay the $50 annual registration fee.
• Trying to pay before the SCC has issued the assessment, which the system does not allow.
• Letting the registered office address go stale, so the assessment mailed to the registered agent never reaches the owners.
• Assuming there will be a warning before cancellation, when Virginia cancels the LLC automatically three months after the due date whether or not a notice was mailed.