Washington announces temporary VDA program for international remote sellers (Feb-May, 2026)

Washington now taxes digital advertising. As of October 1, ad platforms are applying sales tax to Sponsored and Display Ads for customers with Washington billing addresses — meaning sellers will see higher costs.

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Written by Alex Lamachenka

Head of DemandGen

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TL;DR

Washington is opening a four-month voluntary disclosure window for international remote sellers and marketplace facilitators. The program offers a reduced lookback and penalty relief for businesses that haven’t properly registered or remitted Washington B&O or sales tax.

What’s changing

Washington will run a temporary Voluntary Disclosure Program for international sellers from Feb 1 to May 31, 2026.

Key features:

  • Limited lookback
    • 4 years + current year for B&O tax
    • 12 months for uncollected sales tax
  • Penalty relief
    • Up to 39 percent of penalties waived
    • If tax was collected but not remitted: unlimited lookback + 29 percent penalty only
  • One combined assessment for all liabilities

Businesses must submit a complete application package to qualify.

Who this affects

  • International sellers shipping into WA
  • Foreign marketplace facilitators with WA customers
  • Shopify/Amazon/Etsy sellers headquartered outside the US
  • Any non-US business with possible economic nexus in WA that never registered or remitted

Why this matters

Washington is one of the country’s toughest states on remote seller compliance. A reduced lookback is rare and can save foreign sellers years of liability.

Missing this program could expose businesses to full lookback, penalties, and harder enforcement.

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Next steps

  • Review whether you have created economic nexus in Washington
  • If so, begin gathering the documentation listed in the DOR announcement
  • Submit the VDA application between Feb 1 and May 31, 2026
  • Register with the DOR after submitting your application

Official sources:

  1. 1.
    Washington State Department of Revenue International Remote Seller Voluntary Disclosure Program. Source link