By Haul Handbook editorial team· Updated Oct 6, 2026
Virginia IFTA is administered by the Department of Motor Vehicles, Motor Carrier Services, through the VIIM System. A Virginia-based carrier applies online or on Form RDT-120 and receives an invoice for the decals it requests, plus a license and two decals per qualified vehicle. Quarterly returns are due April 30, July 31, October 31 and January 31, even with no operations. Late returns cost $50 or 10 percent of the tax due, whichever is greater, plus interest.
Virginia IFTA administration
- License fee
- The DMV IFTA pages do not print a license fee. The application process ends with an invoice for the decals requested.
- Decal fee
- DMV invoices the decals requested but does not publish the price per set on the IFTA pages or the DMV fee chart. One set of two decals per qualified vehicle.
- Application
- IFTA Licensing Application (Form RDT-120), or the electronic application in the VIIM System.
- Application: methods
- Online at viim.dmv.virginia.gov or on paper. DMV invoices the decals requested; credentials are mailed after payment.
- Application: requirements
- All outstanding tax liabilities and requirements must be satisfied before a license and decals can be requested.
- Filing frequency
- Quarterly, including no-operation returns. Annual filing is allowed only for carriers with under 5,000 miles outside Virginia in 12 consecutive months.
- Base jurisdiction: summary
- Virginia is the base when the carrier has a Virginia business address, owns Virginia-registered vehicles that run in two or more jurisdictions, and keeps operational control and records in Virginia, can make them available here, or pays travel costs for an out-of-state audit.
More Virginia IFTA rules
Quarterly filing deadlines
Returns are due on the same schedule every year. Missing one draws the late-filing penalty above.
Scroll sideways to see every column.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Virginia can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Qualified motor vehicle
- Two axles and a gross or registered gross weight over 26,000 lbs, three or more axles regardless of weight, or a combination over 26,000 lbs.
- Application: Form
- IFTA Licensing Application (Form RDT-120), or the electronic application in the VIIM System.
- Application: Methods
- Online at viim.dmv.virginia.gov or on paper. DMV invoices the decals requested; credentials are mailed after payment.
Who licenses for IFTA in Virginia
Virginia is your base when you have a Virginia business address and Virginia-registered qualified vehicles that run in two or more jurisdictions, and you keep your records here or make them available. A qualified vehicle meets the IFTA weight and axle test.
Applying for a Virginia IFTA license
Apply in VIIM or on Form RDT-120 with any back taxes cleared. DMV invoices the decals you request and sends one license plus a set of two decals per truck. Carry the license as an electronic image or a copy.
Quarterly filing
DMV sends a return each quarter, but you must file whether it arrives or not. Very low out-of-state mileage may qualify for annual filing. Late returns draw a penalty and interest, and unpaid tax can suspend the license.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 4Q 2026, effective Oct 1, 2026 through Dec 31, 2026, provisional until Dec 4, 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through Virginia IRP. If you are still setting up, the full order of operations is in start a trucking company in Virginia.