How to decide between a standard state registration and a Voluntary Disclosure Agreement when Kintsugi flags a new jurisdiction.
When Kintsugi flags a jurisdiction as Exposed, you have crossed a tax threshold there and need to register before you can legally collect and remit tax. Most of the time a standard registration is the right move. But if you have been selling into that jurisdiction for a while without collecting tax, a Voluntary Disclosure Agreement (VDA) may be the better path.
This guide helps you tell the two apart, pick the right one, and know what to expect in the app.
Before you start:
Registration requests are available on any paid plan.
VDA support is included with the Premium plan.
| Standard registration | Voluntary Disclosure Agreement (VDA) |
|---|---|---|
Best when | You are registering close to the date you met nexus, or you have little to no uncollected back tax | You have months or years of uncollected tax in that jurisdiction |
What it does | Registers you going forward from your registration date | Settles your past liability with the state, then registers you |
Penalties | The state may assess penalties and interest on back tax | Most states waive or reduce penalties |
Look back period | The state can assess the full statutory period | Usually limited, commonly around 3 to 4 years |
Typical timeline | A few business days in most jurisdictions | 30 to 60 days for the state to respond, then longer to finalize |
Tax collection begins | Once your request is actively processing | Only after the registration is complete |
Plan required | Any paid plan | Premium |
The single most useful signal is the gap between the date you met nexus and today.
Click Monitoring in the left sidebar and open the Exposed tab. Compare the Met Date column against today's date.
Met date is recent (a few weeks ago): a standard registration is usually all you need.
Met date is months or years ago and you have not been collecting tax there: it is worth exploring a VDA before you register.
Worth knowing: Registering normally does not erase liability for earlier periods. A state can still assess back tax for the time before your registration date. A VDA is the tool built to resolve that.
You can also start from the Dashboard. Under Pending Tasks, find Registrations to Finish and click Review.
In Monitoring > Exposed, find the jurisdiction and click Register or Review.
If you see Review, you land on the Review Collected Tax Nexus page first. Confirm the details there, then click Register.
The Request Registration form opens. Confirm the details, then click Save.
What each field does:
Country and Jurisdiction: prefilled from where you are exposed.
Nexus Met Date: used as your registration date by default. Check it before you save, because your tax liability runs from that date onward.
Registration Email: prefilled with the inbox Kintsugi uses for state correspondence on your behalf.
Comment: optional, and genuinely useful. Use it to flag anything Operations should know: a preferred registration date, an existing state account, or that you want to explore a VDA first.
Already Registered? Use this link at the bottom left if your business already holds an account in that jurisdiction. It lets Kintsugi import the existing registration instead of filing a duplicate.
Read the note inside the form before you save. It tells you exactly when collection starts:
If you have material back exposure, raise the VDA before you submit a standard registration. State voluntary disclosure programs are generally only open to businesses that come forward on their own, so filing a standard registration first can close the door.
In some jurisdictions, Kintsugi reviews your exposure before you register and flags that a VDA may serve you better. When that happens, clicking Register opens a prompt offering Standard Registration or Explore VDA instead of taking you straight to the registration form.
The prompt is a recommendation, not an eligibility decision, and choosing Explore VDA does not commit you to anything. For what each button does and what happens after you choose, see What the "Explore VDA" Prompt Means.
The prompt only appears where Kintsugi's analysis flags a VDA as worth considering. You can still raise one yourself, and it is worth doing if you know you have older uncollected tax in that jurisdiction. Either:
Add a note in the Comment field of the Request Registration form saying you would like to explore a VDA for that jurisdiction, or
Reach out to your Kintsugi contact directly.
Our team will confirm whether the jurisdiction and your situation are a fit.
Kintsugi sends you a VDA Intake Form to collect the details the state will ask for.
Kintsugi files the initial application, anonymously where the state permits it.
The state responds, which can take 30 to 60 days.
Kintsugi prepares the agreement and supporting documents for your review and signature, then handles submission.
For the full walkthrough, including payment timing and the trade offs to weigh first, see Overview of the VDA Process.
Standard registration: collection begins once your request is actively processing. You do not have to wait for the state to finish.
VDA: collection begins only after the registration is complete.
If you are on a tax engine integration, see When Does Tax Collection Begin on a Tax Engine Stripe Integration? for how each registration status maps to collection behavior.
Q: Can I switch to a VDA after I have already submitted a standard registration?
A: Sometimes, but your options narrow quickly. Reach out as soon as you realize, and do not wait for the registration to complete.
Q: I do not see a Register or Review button for a jurisdiction I know I am exposed in.
A: Registration requests require a paid plan, and some jurisdictions need a plan that covers them. See Why Can't I Submit a Registration Request?
Q: My business already registered directly with the state. What now?
A: Do not submit a new request. Use the Already Registered? link in the form, or see How To Import Registrations in Kintsugi.
Q: How far back can a state assess me if I just register normally?
A: It varies by state, and it is often well beyond the window a VDA would cap. That gap is the main reason to consider a VDA when you have older exposure.
Q: I entered the wrong nexus met date or email. Can it be fixed?
A: Yes, as long as the request has not been processed yet. Send the corrected details to support and they will update it.
For further concerns, we're always here to help. If you can't find the answer you're looking for, just reach out to us using the chat in the bottom right corner of your screen.