West Virginia lesson 4 of 6
Get an EIN and your Business Registration Certificate
Filing Form LLD-1 with the Secretary of State does not by itself authorize an LLC to operate. West Virginia separately requires a Business Registration Certificate from the State Tax Department before you begin business activity.
Applying for the EIN
Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the EIN is issued immediately online; otherwise the application is filed on Form SS-4 by fax or post.
Getting the Business Registration Certificate
Every business engaging in business activity in West Virginia must obtain a Business Registration Certificate from the State Tax Division before starting operations, using the WV/BUS-APP application or registering through the One Stop Business Portal. A separate certificate is required for each physical business location, and West Virginia treats operating without one as a serious violation, carrying a potential fine of $100 for each day the business operates uncertified.
The One Stop Business Portal can route your Business Registration Certificate application alongside your Secretary of State formation filing, which is faster than registering with each agency separately.
Registering as an employer
If you hire employees in West Virginia, register separately for state withholding tax and for unemployment compensation through WorkForce West Virginia, both of which are distinct from the EIN and from the Business Registration Certificate.
Key takeaways
- The EIN is free and comes from the IRS.
- A Business Registration Certificate from the State Tax Department is required before operating, separate from the Secretary of State filing.
- Operating without the certificate can carry a $100 per day fine, and each business location needs its own certificate.
Frequently asked questions
Is the Business Registration Certificate the same as forming the LLC?
No. The Articles of Organization creates the LLC with the Secretary of State. The Business Registration Certificate is a separate requirement from the State Tax Department before the LLC starts doing business.
Do I need a new certificate for each location?
Yes. West Virginia requires a separate Business Registration Certificate for each physical business location.
Official sources
Or let us file your West Virginia LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization of Limited Liability Company (Form LLD-1), act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team