Virginia IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Virginia

Who Needs IFTA Registration in Virginia?

You need IFTA registration in Virginia if Virginia is your base jurisdiction and you operate a qualified motor vehicle in Virginia and at least one other IFTA member jurisdiction. 

Virginia is generally your IFTA base jurisdiction if you have a business address in the state, own vehicles registered in Virginia, and maintain operational control and records for those vehicles in Virginia or make the records available there. 

Under the International Fuel Tax Agreement (IFTA), a qualified motor vehicle includes:

• A vehicle with two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds
• A vehicle with three or more axles, regardless of weight
• A vehicle used in combination when the combined gross vehicle weight exceeds 26,000 pounds

If your operations meet one of these requirements, you must obtain a Virginia IFTA license and display valid IFTA stickers on each qualified motor vehicle. The Virginia Department of Motor Vehicles administers the state’s IFTA program. 

You do not need a Virginia IFTA license if:

• Your vehicles operate only within Virginia
• You are already licensed as an IFTA carrier in another state
• Your vehicles do not meet the definition of a qualified motor vehicle
• You operate recreational vehicles

Virginia also exempts certain government vehicles, dealer vehicles used for sale or demonstration, some farm-use trucks, and certain well-drilling or crane vehicles. These exemptions may not apply when the vehicle operates in another IFTA jurisdiction.

IFTA simplifies fuel tax reporting by allowing interstate carriers to file one quarterly return with their base jurisdiction instead of filing separate returns in every participating state or province where they operate. Virginia then distributes the appropriate fuel taxes to the other IFTA jurisdictions on the carrier’s behalf.

How Do You File an IFTA Report in Virginia?

Virginia allows IFTA license holders to file quarterly fuel tax returns electronically through the Virginia International Registration Plan and IFTA Management System. In VIIM, carriers enter their distance traveled and fuel purchases for the reporting quarter, and the system calculates the return.

1. Prepare Your IFTA Report

   Before filing your quarterly return, gather the records needed to calculate your fuel tax liability, including:

   • Miles traveled in each IFTA jurisdiction
   • Total fleet mileage
   • Fuel purchase records
   • Tax-paid fuel receipts
   • Vehicle mileage and trip records
   • Supporting documentation for all reported distance and fuel information

   Virginia requires carriers to maintain detailed mileage and fuel records for each vehicle registered under IFTA. Records should include:

   • Carrier and vehicle identification information
   • Starting and ending dates for each trip
   • Trip origin and destination
   • Beginning and ending odometer or hubodometer readings
   • Routes traveled
   • Distance traveled in each jurisdiction
   • Total trip distance
   • Fuel purchases and bulk-fuel withdrawals
   • Monthly and quarterly mileage and fuel summaries

   Virginia DMV recommends using a standardized trip report to maintain this information.

2. Submit Your IFTA Return

   Once your report is ready, you can file electronically through VIIM or use Virginia’s online calculator to prepare a paper return.

   Option 1: File Electronically Through VIIM

   Log into VIIM, select the applicable reporting period, and enter your distance and fuel purchase information.

   VIIM automatically calculates the tax due or credit earned. Review the information, submit the return electronically, and pay any balance due through the system. Virginia also allows carriers to import IFTA return data into VIIM using a CSV file.

   Option 2: Calculate and Print an IFTA Return

   Virginia also provides an Online IFTA Quarterly Return tool that calculates the taxes without requiring a login.

   This tool does not submit the return electronically, and the completed form cannot be saved. Carriers must:

   • Enter their distance and fuel information.
   • Print two copies of the completed return.
   • Keep one copy for their records.
   • Mail the other copy to Virginia DMV with any payment due.

   Option 3: Online IFTA Quarterly Return Calculator

   Virginia also provides an Online IFTA Quarterly Return tool that calculates the taxes without requiring a login.

   This tool does not submit the return electronically, and the completed form cannot be saved. Carriers must:

   1. Enter their distance and fuel information.

   2. Print two copies of the completed return.

   3. Keep one copy for their records.

   4. Mail the other copy to Virginia DMV with any payment due.

   Virginia requires all IFTA license holders to file each required return on time, even if they do not receive a return or filing notice from DMV.

What Are the IFTA Reporting Requirements in Virginia?

If you hold a Virginia IFTA license, you must file an IFTA fuel tax return reporting the distance traveled and fuel purchased for your qualified motor vehicles.

Under IFTA, Virginia serves as your base jurisdiction for fuel tax reporting. Instead of filing separate returns with every IFTA jurisdiction where your vehicles operate, you file one return with the Virginia DMV. Virginia then reports your operations and distributes the appropriate taxes to the other member jurisdictions.

Your return must include:

• Total distance traveled in IFTA and non-IFTA jurisdictions
• Taxable distance traveled in each IFTA jurisdiction
• Fuel purchased and placed in qualified motor vehicles
• Tax-paid fuel purchases by jurisdiction
• Any applicable fuel tax credits, taxes, or surcharges

Virginia’s return instructions require carriers to include all distance traveled, including intrastate mileage, non-IFTA mileage, and miles traveled under trip permits.

To support your return, maintain detailed mileage records that include:

• Vehicle identification information
• Trip start and end dates
• Origin, destination, and intermediate stops
• Routes traveled
• Beginning and ending odometer or hubodometer readings
• Distance traveled by jurisdiction
• Total trip distance
• Driver information
• Fuel purchases and bulk-fuel withdrawals

Virginia also requires complete records of fuel purchased or received. Acceptable receipts and invoices should include:

• Date of purchase
• Seller’s name and address
• Number of gallons or liters purchased
• Fuel type
• Price per gallon or liter and/or the total sale amount
• Vehicle unit number
• Purchaser’s name

Virginia requires carriers to retain supporting mileage and fuel records for four years from the return’s due date or filing date, whichever is later. The records must be available to Virginia DMV or another IFTA jurisdiction upon request.

You must file every required return even when there was no activity during the reporting period. If no qualified motor vehicles operated in any IFTA jurisdiction, submit a no-operation return using the applicable option in VIIM or on Form RDT-121. 

Note: Most Virginia IFTA carriers file quarterly. However, Virginia may allow annual filing when a carrier travels fewer than 5,000 miles or 8,000 kilometers in IFTA jurisdictions outside Virginia during 12 consecutive months, based on previous filing history. 

What Are the IFTA License Costs and Fees in Virginia?

Virginia does not list a separate fee for the IFTA license itself. However, carriers must pay $10 for each set of two IFTA stickers ordered for a qualified motor vehicle. The sticker fee is nonrefundable.

When applying for IFTA credentials, Virginia DMV issues:

• One IFTA license
• One set of two identical IFTA stickers for each qualified motor vehicle

Applicants receive an invoice based on the number of sticker sets requested. Additional or replacement sticker sets may also be ordered through VIIM or Form RDT-120 at the current per-set fee.

Carriers also remain responsible for:

A $50 reinstatement fee if an IFTA license is suspended for delinquent taxes, penalties, or interest

Required quarterly or annual IFTA returns

Fuel taxes owed

Penalties and interest for late filing or payment

What Are the IFTA Penalties and Interest in Virginia?

Virginia assesses penalties and interest when an IFTA return is filed late or the full tax due is not paid by the deadline.

The late fee is the greater of:

• $50, or
• 10% of the tax due

The penalty applies when:

• The return is not received by Virginia DMV or postmarked by the filing deadline
• The full tax due is not paid by the deadline

A late return is subject to the $50 minimum fee even when no tax is owed or the return shows a credit.

Interest is also assessed on unpaid tax amounts. Virginia’s IFTA interest rate is variable and may change on January 1 each year. Interest is calculated for each month or part of a month that the payment is late, with a partial month counted as a full month.

Failure to pay delinquent taxes, penalties, or interest may result in suspension of the Virginia IFTA license. Virginia charges a $50 fee to reinstate a suspended license.

To avoid penalties and interest:

• File all required IFTA returns on time
• Maintain accurate mileage and fuel records
• Pay the full fuel tax due by the filing deadline

How Do You Renew an IFTA License in Virginia?

Virginia IFTA licenses must be renewed annually to remain valid for interstate operations.

Renewals can be completed through the Virginia International Registration Plan and IFTA Management System (VIIM), which allows carriers to manage their IFTA accounts electronically.

To renew your Virginia IFTA license:

• Log in to the VIIM system.
• Review and update your business information.
• Request renewal credentials for the upcoming year.
• Verify that all quarterly returns have been filed.
• Pay any outstanding taxes, penalties, interest, or decal invoices.
• Submit your renewal request.

Virginia will issue:

• A new IFTA license
• New annual decal sets for each qualified motor vehicle

To remain in good standing, carriers should ensure all tax returns are filed and all account balances are paid before requesting renewal.

Simplify Your IFTA Reporting with eIFTA by Truckopedia

kip manual calculations and generate accurate, file-ready IFTA reports in minutes. eIFTA by Truckopedia helps you organize mileage and fuel data, calculate fuel taxes automatically, and prepare reports ready for filing with your base jurisdiction.

With eIFTA, you can:

• Import mileage and fuel purchase data with ease
• Automatically apply the latest IFTA tax rates for each quarter
• Instantly calculate taxes owed or credits due
• Generate file-ready IFTA reports for review and submission

Whether you’re an owner-operator or managing a fleet, eIFTA helps reduce reporting errors, save time, and simplify quarterly IFTA compliance.