International Remote Seller Voluntary Disclosure Program frequently asked questions

Who qualifies for this program?

To qualify for the Voluntary Disclosure Program, an international remote seller or international marketplace facilitator must meet the voluntary program eligibility criteria and make retail sales directly to consumers. For this program, “international” is defined as a business that is headquartered outside of the fifty United States and the District of Columbia, does not have any employees working in the state, and does not own or lease any real property in the state.

When will this program occur?

This temporary program will run for four months starting Feb. 1, 2026, when applications will be accepted through May 31, 2026.

What are the benefits of this program?

This program lowers the barriers to becoming compliant with WA tax liabilities by:

• Reducing the lookback period to four plus the current year for taxes reportable on the combined excise tax return.
• Further reducing the lookback to one year for uncollected retail sales tax.
• Waiving all penalties up to 39% (29% late returns penalty, 5% unregistered penalty, and 5% tax assessment penalty).

Who is a remote seller?

A remote seller is any seller, including a marketplace seller, who does not have physical presence in Washington state and makes retail sales to purchasers or facilitates retail sales on behalf of marketplace sellers.

Who is a marketplace facilitator?

A marketplace facilitator is defined in RCW 82.08.010(15).

What if I have an unregistered affiliated business in the U.S.?

Affiliated businesses are treated as separate entities. Your business can still qualify if you meet the above criteria, including that you do not have physical presence nexus in Washington. Affiliates that are U.S. businesses do not qualify under this program but may qualify under the regular Voluntary Disclosure Program.

Can I apply early?

No. Applications will be accepted from Feb. 1 through May 31, 2026.

What does it mean for us to have a one-year lookback period for uncollected retail sales tax?

This means that a qualifying taxpayer’s tax liability for uncollected retail sales tax may be limited to the 12 months preceding the end of the assessment period. For example, the audit period for ABC, Inc is for Jan. 1, 2022 through Dec. 31, 2025. The lookback period for uncollected retail sales tax will be for Jan. 1, 2025 through Dec. 31, 2025.

Why is there a one-year lookback for uncollected RST for this program but not for others?

The department offers temporary relief measures to level the playing field, encourage compliance and fairness for all business activities conducted in Washington. Examples include previous amnesty programs, industry tax incentive programs, managed audits, and previous voluntary disclosure programs. In line with these efforts, there is a new voluntary disclosure program focusing on investment income activities along with enhancements to our current program.

How do retail service tax changes under Engrossed Substitute Senate Bill 5814, Laws of 2025, Chapter 422 (ESSB 5814) impact a business’s ability to get a VDA through this program?

Any retail sales by an international remote seller or international marketplace facilitator can qualify under this program.

Can I still qualify if my inventory is stored in a Washington warehouse managed by a third party or marketplace?

Yes. You can still qualify as long as you meet all other program requirements, such as having no employees or real property in Washington.