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States: Acre

ICMS in Acre: deadlines, rules and calendar

Acre charges a general internal rate of 19%, and normal-regime ICMS is due on day 10 of the following month (RICMS/AC, Decreto 008/1998, article 93, II, 'b'). Each obligation comes with its rule and text.

The legal position is the client's. DFSpro configures and proves it in SAP.

Talk about ICMS in Acre See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 10/11/2026. Watch for earlier payment and for extensions.

19%

General internal rate in Acre.

Day 10 of the following month

Normal-regime ICMS, RICMS/AC, Decreto 008/1998, article 93, II, 'b'.

10 acts

Acts of the state in the official source, the most recent dated 02/09/2026.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and text for each obligation.

Go to section

02IT and SAP

What to set up and the proof.

Go to section

03Accounting

Calculated due dates for the coming months.

Go to section

04Audit

Acts cited, in date order.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Acre: six obligations

ICMS, EFD, GIA, DeSTDA, DIFAL and ST.

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 10 of the following monthRICMS/AC, Decreto 008/1998, article 93, II, 'b'See the act
EFD ICMS/IPIDay 15 of the following monthRICMS/AC, article 121-L, as worded by Decreto 11.703/2025See the act
GIA or equivalentSee the act citedRICMS/AC, Decreto 008/1998, article 363-ODoes not apply
DeSTDADay 28 of the following monthRICMS/AC, Decreto 008/1998, article 363-KMoves to the next business day
DIFALDay of the assessed amount (not repeated here)RICMS/AC, Decreto 008/1998, article 93, III, 'd'See the act
ICMS-STDay 10 of the following monthRICMS/AC, Decreto 008/1998, article 93, II, gSee the act

Each obligation in detail

ICMS (payment)

Deadline
Day 10 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/AC, Decreto 008/1998 (consolidated text on the SEFAZ/AC site, with changes up to August 2026), article 93, II, 'b'.
Deadline detail
Normal-regime ICMS (and estimate regime): by the 10th day of the month after the taxable event.
Text of the act“décimo dia do mês subsequente à ocorrência do fato gerador pelos: a) contribuintes submetidos ao regime de estimativa; b) contribuintes com regime de apuração normal”

Before you set up: RICMS/AC, Decreto 008/1998, article 93, II, 'b' sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Acre tax authority.

Open the official act

EFD ICMS/IPI

Deadline
Day 15 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
RICMS/AC, article 121-L, as worded by Decreto 11.703/2025 (02/06/2025).
Deadline detail
Day 15 of the month after the assessed month, in effect from 01/09/2025.
Text of the act“(...) Art. 121-L. O arquivo digital da EFD deverá ser (...)” Also: “(...) Art. 2º Este Decreto entra em vigor na data de sua publicação, com efeitos a contar de 1º (...)”

Before you set up: RICMS/AC, article 121-L, as worded by Decreto 11.703/2025 sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Acre tax authority.

Open the official act

GIA or equivalent

Deadline
See the act cited.
Who must comply
Varies by regime and substitute.
Rule
RICMS/AC, Decreto 008/1998 (consolidated text on the SEFAZ/AC site, with changes up to August 2026), article 363-O.
Non-business day
Does not apply.
Deadline detail
Whoever files the DeSTDA is exempt from the GIA-ST (or equivalent obligation).
Text of the act“Os contribuintes obrigados à apresentação da DeSTDA não estarão sujeitos à apresentação da GIA-ST”

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
RICMS/AC, Decreto 008/1998 (consolidated text on the SEFAZ/AC site, with changes up to August 2026), article 363-K.
Non-business day
Moves to the next business day.
Deadline detail
if it is a day without office hours, until the next business day.
Text of the act“(...) até o dia 28 do mês subsequente ao (...)”

Open the official act

DIFAL

Deadline
Day of the assessed amount (not repeated here).
Who must comply
Taxpayers in interstate operations.
Rule
RICMS/AC, Decreto 008/1998 (consolidated text on the SEFAZ/AC site, with changes up to August 2026), article 93, III, 'd'.
Deadline detail
DIFAL for a non-taxpayer, by a sender not registered in the Acre taxpayer registry: on the date the goods leave or the service starts. For a registered taxpayer, the DIFAL follows the ICMS assessed for the period (article 93, III, 'e'; day of the assessed amount not repeated here).
Text of the act“da saída da mercadoria do estabelecimento remetente ou do início da prestação do serviço, no caso do diferencial de alíquotas devido nas operações”

Before you set up: RICMS/AC, Decreto 008/1998, article 93, III, 'd' sets the day of the assessed amount (not repeated here), without saying what happens on a non-business day. Confirm with the Acre tax authority.

Open the official act

ICMS-ST

Deadline
Day 10 of the following month.
Who must comply
Tax substitutes.
Rule
RICMS/AC, Decreto 008/1998, article 93, II, g.
Deadline detail
Establishments responsible for tax substitution that are registered in the taxpayer registry pay by the tenth day of the month after the taxable event.
Text of the act“(...) II - até o décimo dia do mês subsequente à ocorrência do fato (...)” Also: “g) estabelecimentos responsáveis por substituição tributária, no caso de inscritos no cadastro de contribuintes”

Before you set up: RICMS/AC, Decreto 008/1998, article 93, II, g sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Acre tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/AC (Decreto 008/1998), article 17, item I, as worded by Decreto 11.206/2023 (in effect from 01/04/2023): 19%.

Text of the act: “dezenove por cento nas operações e prestações internas com mercadorias e prestação de serviços”

Open the source

In SAP, rate and deadline become parameters. Keep the rule, the article and the review date. Record the review and the owner in the master data. Watch the status of the act.

Calendar

Next due dates, calculated

Dates calculated by rule, without local holidays. They are not an official deadline. Watch for extensions provided in the act.

Move to the next business day: DeSTDA.

No non-business day rule: GIA.

The text of the act applies: ICMS, EFD, DIFAL and ST.

Rule for each date

  • ICMS (payment): Day 10 of the following month.
  • ICMS-ST: Day 10 of the following month.
  • EFD ICMS/IPI: Day 15 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS (payment)October 202610/11/2026
ICMS-STOctober 202610/11/2026
EFD ICMS/IPIOctober 202615/11/2026
DeSTDAOctober 202630/11/2026
ICMS (payment)November 202610/12/2026
ICMS-STNovember 202610/12/2026
EFD ICMS/IPINovember 202615/12/2026
DeSTDANovember 202628/12/2026

All 27 states and the federal obligations are in the tax calendar.

Benefits and incentives

Regimes and programs the rule provides for

Only what the act says.

Presumed credit on inputs in the Free Trade Areas (Brasiléia, Epitaciolândia, Cruzeiro do Sul)

The act grants a presumed tax credit on interstate inputs of domestic manufactured goods in the Free Trade Areas (ALC).

Rule: RICMS/AC, article 45.

Text of the act: “fica concedido crédito fiscal presumido igual ao montante que teria sido pago na unidade da federada de origem”

Open the source

Tax incentive program for the industrial, agro-industrial, forestry and tourism sectors

Law that creates a tax incentive program for companies, cooperatives and producer associations in the sectors listed.

Rule: Lei 1.358/2000.

Text of the act: “Institui o Programa de Incentivo Tributário para Empresas, Cooperativas e Associações de Produtores dos Setores Industrial”

Open the source

Policy to encourage industrial activities

Law on the policy to encourage industrial activities in Acre.

Rule: Lei 1.361/2000.

Text of the act: “Dispõe sobre a Política de Incentivo às Atividades Industriais no Estado do Acre e dá outras providências.”

Open the source

Reduction of the ICMS tax base on interstate sales of conilon coffee

Law on the reduction of the tax base on interstate sales of conilon coffee to taxpayers.

Rule: Lei 4.834/2026.

Text of the act: “Dispõe sobre a redução da base de cálculo do Imposto sobre Operações Relativas à Circulação de Mercadorias”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

Tax authority guidance helps with reading, but it is not a rule.

GIA-ST waived for those who file the DeSTDA

Deadline: There is no GIA of its own; DeSTDA by day 28 of the following month.

Rule: RICMS/AC, article 363-O.

Text of the act: “Os contribuintes obrigados à apresentação da DeSTDA não estarão sujeitos à apresentação da GIA-ST”

Open the source

SEFAZ page on the DeSTDA

SEFAZ explains who files the DeSTDA and when the state sets the requirement.

Text: “A UF é competente para definir sobre a obrigatoriedade de uso da DeSTDA de seus contribuintes”

Open the source

Where to ask the tax authority

Channel: Rio Branco Agency (taxpayer service).

Phone: (68) 3212-7704.

Email: atendimento.riobranco@sefaz.ac.gov.br.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1997 to 2025

ActDateWhat it saysStatusSource
Lei Complementar 05509/07/1997

Base law of ICMS in Acre.

Text of the act: “(...) de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação-ICMS (...)”

-Open the act
Decreto 00826/01/1998

Act from the official source.

Text of the act: “(...) do Imposto sobre Operações Relativas a Circulação (...)”

In force in the consolidated textOpen the act
Decreto 6.87529/05/2017

Set the DeSTDA by day 28 of the following month (article 363-K).

Text of the act: “Art. 363-K, pelo Decreto nº 6.875, de 29 de maio de 2017.”

-Open the act
Decreto 11.20617/03/2023

Gave new wording to article 17 (internal rate of 19%) and article 93 (payment deadlines).

Text of the act: “Nova redação dada aos incisos I e II pelo Decreto nº 11.206, de 17 de março de 2023.”

Changed by a later actOpen the act
Decreto 11.70302/06/2025

Gave the wording of article 121-L: EFD by day 15 of the following month, in effect from 01/09/2025.

Text of the act: “(...) Art. 121-L. O arquivo digital da EFD deverá ser (...)”

-Open the act

Acts of 2026

ActDateWhat it saysStatusSource
Lei Complementar 51019/01/2026

Changes Lei Complementar 55/1997, the ICMS law of Acre.

Text of the act: “Altera a Lei Complementar nº 55, de 9 de julho de 1997, que dispõe quanto ao Imposto sobre Operações Relativas à Circulação de Mercadorias”

-Open the act
Decreto 11.85218/03/2026

Changes the RICMS/AC (decree of 18 March 2026).

Text of the act: “(...) de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (...)”

-Open the act
Decreto 11.90001/06/2026

Changes the RICMS/AC (decree of 1 June 2026).

Text of the act: “(...) de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (...)”

-Open the act
Decreto 11.93910/08/2026

Changes the RICMS/AC; redid the DIFAL section for final consumers who are not taxpayers, in effect from 11/08/2026.

Text of the act: “(...) de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (...)”

-Open the act
Decreto 11.94702/09/2026

Changes the RICMS/AC; it is the most recent change listed on the portal.

Text of the act: “(...) de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (...)”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): RICMS/AC, Decreto 008/1998, article 93, II, 'b' sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Acre tax authority.
  • EFD ICMS/IPI: RICMS/AC, article 121-L, as worded by Decreto 11.703/2025 sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Acre tax authority.
  • DIFAL: RICMS/AC, Decreto 008/1998, article 93, III, 'd' sets the day of the assessed amount (not repeated here), without saying what happens on a non-business day. Confirm with the Acre tax authority.
  • ICMS-ST: RICMS/AC, Decreto 008/1998, article 93, II, g sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Acre tax authority.
  • Poverty fund: confirm in the Acre regulation whether there is a surcharge on the rate.
  • Tax benefits in Acre: depend on an act of their own. See the topic in state tax benefits and incentives in SAP.

How to confirm

Open the address on the card. Find the article. Compare it with the text. Check the number and the date.

If the act changed, the most recent text applies. Update the parameter and the source rule. Review the assessment after each change. Record status, effective date and review.

Other states

Browse the map

All 27 states have a page: see all states.

ROACAMRRPAAPTOMAPICERNPBPEALSEBAMGESRJSPPRSCRSMSMTGODF
  • State with its own page
  • Selected
See all 27 states as a list
All 27 states, the status of each and where it leads
StateStatusDetail
Rondônia (RO)Rondôniasee details ICMS, obligations and calendar
Acre (AC)Acresee details ICMS, obligations and calendar
Amazonas (AM)Amazonassee details ICMS, obligations and calendar
Roraima (RR)Roraimasee details ICMS, obligations and calendar
Pará (PA)Parásee details ICMS, obligations and calendar
Amapá (AP)Amapásee details ICMS, obligations and calendar
Tocantins (TO)Tocantinssee details ICMS, obligations and calendar
Maranhão (MA)Maranhãosee details ICMS, obligations and calendar
Piauí (PI)Piauísee details ICMS, obligations and calendar
Ceará (CE)Cearásee details ICMS, obligations and calendar
Rio Grande do Norte (RN)Rio Grande do Nortesee details ICMS, obligations and calendar
Paraíba (PB)Paraíbasee details ICMS, obligations and calendar
Pernambuco (PE)Pernambucosee details ICMS, obligations and calendar
Alagoas (AL)Alagoassee details ICMS, obligations and calendar
Sergipe (SE)Sergipesee details ICMS, obligations and calendar
Bahia (BA)Bahiasee details ICMS, obligations and calendar
Minas Gerais (MG)Minas Geraissee details ICMS, obligations and calendar
Espírito Santo (ES)Espírito Santosee details ICMS, obligations and calendar
Rio de Janeiro (RJ)Rio de Janeirosee details ICMS, obligations and calendar
São Paulo (SP)São Paulosee details ICMS, obligations and calendar
Paraná (PR)Paranásee details ICMS, obligations and calendar
Santa Catarina (SC)Santa Catarinasee details ICMS, obligations and calendar
Rio Grande do Sul (RS)Rio Grande do Sulsee details ICMS, obligations and calendar
Mato Grosso do Sul (MS)Mato Grosso do Sulsee details ICMS, obligations and calendar
Mato Grosso (MT)Mato Grossosee details ICMS, obligations and calendar
Goiás (GO)Goiássee details ICMS, obligations and calendar
Distrito Federal (DF)Distrito Federalsee details ICMS, obligations and calendar
Frequently asked questions

Questions about ICMS in Acre

01When is ICMS due in Acre?+

Day 10 of the following month (RICMS/AC, Decreto 008/1998, article 93, II, 'b').

02What is the EFD deadline in Acre?+

Day 15 of the following month (RICMS/AC, article 121-L, as worded by Decreto 11.703/2025).

03What is the general internal rate in Acre?+

19%. Basis: RICMS/AC (Decreto 008/1998), article 17, item I, as worded by Decreto 11.206/2023 (in effect from 01/04/2023).

04Is there a GIA in Acre?+

See the act cited (RICMS/AC, Decreto 008/1998, article 363-O).

05How does the DeSTDA work in Acre?+

Day 28 of the following month (RICMS/AC, Decreto 008/1998, article 363-K).

06What is the DIFAL deadline in Acre?+

Day of the assessed amount (not repeated here) (RICMS/AC, Decreto 008/1998, article 93, III, 'd').

07What is the ST deadline in Acre?+

Day 10 of the following month (RICMS/AC, Decreto 008/1998, article 93, II, g).

08What if the date falls on a non-business day?+

Moves to the next business day: DeSTDA. No non-business day rule: GIA. The text of the act applies: ICMS, EFD, DIFAL and ST.

09Which benefits does the page mention?+

Presumed credit on inputs in the Free Trade Areas (Brasiléia, Epitaciolândia, Cruzeiro do Sul); tax incentive program for the industrial, agro-industrial, forestry and tourism sectors; policy to encourage industrial activities; reduction of the ICMS tax base on interstate sales of conilon coffee. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 10 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Acre rules?+

The page gathers 10 acts, from 09/07/1997 to 02/09/2026, each with its source.

12Does the page decide the legal position?+

No. The decision is the client's. DFSpro configures and proves it in SAP.

13What should I keep in SAP?+

Rule, article, review date and owner. A change in the rule shows in the master data.

14How do I track changes?+

Compare RICMS/AC, Decreto 008/1998, article 93, II, 'b' with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Rio Branco Agency (taxpayer service). Phone: (68) 3212-7704.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Acre, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP