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California Voluntary Disclosure Agreement

A California Voluntary Disclosure Agreement, often called a VDA, allows eligible businesses to come forward and resolve unreported sales tax liabilities while limiting penalties and audit risk.

A properly structured VDA may:

If your business has potential California nexus exposure, acting before receiving an audit notice is critical.

Run Your Nexus Risk Check

What Is a California Voluntary Disclosure Agreement

A VDA is a formal agreement between a business and the California Department of Tax and Fee Administration that allows voluntary registration and payment of back taxes under defined terms.

VDAs are typically available when:

California Back Sales Tax Liability

How a California VDA Limits Exposure

Without a VDA, California may review multiple years of activity in an audit.

Under a voluntary disclosure agreement, the state may:

Limiting the lookback period can significantly reduce total liability.

Sales Tax Penalties and Interest California

Not Sure If This Applies to You

Before registering or filing, confirm whether your business has created sales tax nexus in California or Texas.

Run Your Nexus Risk Check

When a VDA Is Not Available

A voluntary disclosure agreement may not be available if:

In these situations, other resolution strategies may be required.

Sales Tax Audit Risk California

Steps in the California VDA Process

  1. Determine nexus start date
  2. Estimate total back tax liability
  3. Apply anonymously through a representative
  4. Negotiate lookback terms
  5. File and pay under agreement terms

Accurate nexus determination is critical before entering negotiations.

California Economic Nexus Threshold Explained

Why Timing Matters

Once the state contacts your business, VDA eligibility may be lost. Businesses that act before receiving notices often have more flexibility and lower total exposure.

California Voluntary Disclosure FAQ

The lookback period depends on facts and negotiations but is often limited compared to a full audit review.

Some penalties may be waived under voluntary compliance agreements, depending on circumstances.

In most cases, once contacted for audit, VDA eligibility is significantly limited.

Considering a California Voluntary Disclosure Agreement

If your business may have unreported California sales tax, the first step is evaluating when nexus began and estimating liability.

Run Your Nexus Risk Check

Identify potential eligibility before audit contact limits your options.

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