States: Alagoas

ICMS in Alagoas: deadlines, rules and calendar

Alagoas charges a general internal rate of 20.5%, and normal-regime ICMS is due on day 9 of the following month (RICMS/AL article 101). Each obligation comes with its rule and text.

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

Talk to us about ICMS in Alagoas See the obligations

Versão em português

In summary

Three numbers to start

Next calculated due date: 09/11/2026. Watch for earlier payment and for extensions.

20,5%

General internal rate in Alagoas.

Day 9 of the following month

Normal-regime ICMS, RICMS/AL article 101.

15 acts

Acts of the state in the official source, the most recent dated 25/06/2026.

Index

Start with what matters to your role

01Tax and finance

Deadline, rule and text for each obligation.

Go to the section

02IT and SAP

What to set up and the proof.

Go to the section

03Accounting

Calculated due dates for the coming months.

Go to the section

04Audit

Acts cited, in date order.

Go to the section

Direct links

Direct links:Before you set up All states

Ancillary

ICMS in Alagoas: six obligations

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

Obligation	Deadline	Rule	Non-business day
ICMS (payment)	Day 9 of the following month	RICMS/AL article 101	Moves to the previous business day
EFD ICMS/IPI	Day 25 of the following month	Normative Instruction SEF 19/2009, article 12, caput	See the act
GIA or equivalent	See the act cited		See the act
DeSTDA	Day 20 of the following month	Ajuste SINIEF 12/2015	Moves to the next business day
DIFAL	DIFAL and FECOEP are paid on each sale of goods or start of a service (per operation)	Decreto AL 46.723/2016 and IN SEF 17/2007	Moves to the previous business day
ICMS-ST	ICMS-ST: day 9 of the month after the sale, if the substitute is registered in CACEAL	Decreto 90.309/2023, article 25, I to III	See the act

Each obligation in detail

ICMS (payment)

Deadline: Day 9 of the following month.
Who must comply: Normal-regime taxpayers.
Rule: RICMS/AL (Decreto 35.245/1991), as worded by Decreto 47.528/2016, article 101, I and II; article 103, sole paragraph.
Non-business day: Moves to the previous business day.

Deadline detail: Day 9 of the month after the taxable event (trade, industry except textiles, producers, extractors, generators, transport and communication); textiles, day 9 of the second month.

Text of the act“(...) 9º (nono) dia do mês subsequente ao da ocorrência (...)” Also: “coincidir com dia sem expediente bancário, deverá o referido pagamento ser efetuado no dia útil imediatamente anterior”

Open the official act

EFD ICMS/IPI

Deadline: Day 25 of the following month.
Who must comply: Taxpayers required to file the EFD.
Rule: Normative Instruction SEF 19/2009 (compiled text in the SEFAZ-AL GCS), article 12, caput.

Deadline detail: EFD file sent by day 25 of the month after the end of the assessment month (IN SEF 19/2009, article 12, as worded by IN GSEF 62/2009).

Text of the act“(...) arquivo digital da EFD deverá ser enviado até o dia 25 (vinte e cinco) do (...)”

Before you set up: Normative Instruction SEF 19/2009, article 12, caput sets day 25 of the following month, without saying what happens on a non-business day. Confirm with the Alagoas tax authority.

Open the official act

GIA or equivalent

Deadline: See the act cited.
Who must comply: Varies by regime and substitute.
Rule: -.

Deadline detail: GIA-ST: Alagoas ended the GIA-ST filing duty in 2019 (official FAQ, item 6 of the DeSTDA page).

Text of the act“O estado de alagoas desobrigou a entrega da GIA-ST em 2019”

Before you set up: The act cited sets: see the act cited, without saying what happens on a non-business day. Confirm with the Alagoas tax authority.

Open the official act

DeSTDA

Deadline: Day 20 of the following month.
Who must comply: Simples Nacional taxpayers, except MEI.
Rule: Ajuste SINIEF 12/2015 (per the SEFAZ-AL FAQ).
Non-business day: Moves to the next business day.

Deadline detail: Who must file: taxpayers in the Simples Nacional regime, except MEI and those barred from paying ICMS inside Simples (Ajuste SINIEF 12/2015).

Text of the act“(...) Deverá ser enviada até o dia 20 (vinte) do mês subsequente (...)” Also: “(...) mês subsequente ao encerramento do período de apuração, ou quando for o caso, (...)”

Open the official act

DIFAL

Deadline: DIFAL and FECOEP are paid on each sale of goods or start of a service.
Who must comply: Taxpayers in interstate operations.
Rule: Decreto AL 46.723/2016 and IN SEF 17/2007 (legal bases cited in the SEFAZ-AL FAQ).
Non-business day: Moves to the previous business day.

Deadline detail: DIFAL and FECOEP are paid on each sale of goods or start of a service to a final consumer who is not a taxpayer in AL, by GNRE or Alagoas DAR (per operation, no fixed day in the month). Source: official SEFAZ-AL FAQ.

Text of the act“por ocasião de cada saída de bem ou de início de prestação de serviço, por meio de GNRE ou DAR de Alagoas” Also: “coincidir com dia sem expediente bancário, deverá o referido pagamento ser efetuado no dia útil imediatamente anterior”

Open the official act

ICMS-ST

Deadline: ICMS-ST: day 9 of the month after the sale, if the substitute is registered in CACEAL.
Who must comply: Tax substitutes.
Rule: Decreto 90.309/2023, article 25, I to III (Convênio ICMS 142/18, fourteenth clause).

Deadline detail: on the sender's exit, if not registered; day 2 of the second following month, if a registered Simples Nacional taxpayer (Decreto 90.309/2023, article 25). Non-business day: see the article.

Text of the act“(...) o dia 9 (nove) do mês subsequente ao da saída do bem ou da mercadoria, (...)” Also: “o dia 2 (dois) do segundo mês subsequente ao da saída do bem ou da mercadoria”

Before you set up: Decreto 90.309/2023, article 25, I to III sets ICMS-ST: day 9 of the month after the sale, if the substitute is registered in CACEAL, without saying what happens on a non-business day. Confirm with the Alagoas tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

Lei 5.900/1996, article 17, I, b, as worded by Lei 9.776/2025 (in effect from 01/04/2026): 20,5%.

Text of the act: “b) 20,5% (vinte vírgula cinco por cento), nos demais casos”

Open the source

Poverty fund (1% (general surcharge); 2% for the goods and services listed in art. 2, I, of Lei 6.558/2004): Lei 6.558/2004, article 2-A (added by Lei 7.742/2015); 2% surcharge in article 2, I.

Text of the act: “adicional de 1,0% (um por cento) na alíquota do ICMS, ou do imposto que vier a substituí-lo”

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.

Move to the previous business day: ICMS and DIFAL.

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

Rule for each date

ICMS (payment): Day 9 of the following month.
DeSTDA: Day 20 of the following month.
EFD ICMS/IPI: Day 25 of the following month.

Obligation	Period	Calculated due date
ICMS (payment)	October 2026	09/11/2026
DeSTDA	October 2026	20/11/2026
EFD ICMS/IPI	October 2026	25/11/2026
ICMS (payment)	November 2026	09/12/2026
DeSTDA	November 2026	21/12/2026
EFD ICMS/IPI	November 2026	25/12/2026

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.

PRODESIN, ICMS deferral on purchases of fixed assets

Industry incentive program that defers ICMS on purchases of fixed assets for industrial use.

Rule: Lei 5.671/1995, article 4, V, a (compiled text in force).

Text of the act: “diferimento do ICMS incidente nas seguintes operações de aquisição de bens destinados ao ativo imobilizado, para utilização na atividade industrial do estabelecimento”

Open the source

Support program for wholesale of motorcycle parts

State program supporting wholesale of motorcycle parts and accessories, with a wholesaler acting as tax substitute after accreditation.

Rule: Decreto 99.605/2024.

Text of the act: “Fica instituído o Programa Estadual de Apoio ao Comércio Atacadista de Peças e Acessórios para Motocicletas e Motonetas”

Open the source

Basic food basket, exemption and 7% burden

The law defines the basic food basket, with exempt items and items with a tax base reduction down to a 7% burden.

Rule: Lei 5.900/1996, article 4-D (added by Lei 9.776/2025).

Text of the act: “A cesta básica no Estado de Alagoas será composta dos seguintes produtos”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

ICMS paid in advance on interstate entry

Duration: Up to day 20 of the month after the entry (other taxpayers); day 20 of the second month for micro-companies in Simples and MEI.

Rule: Lei 6.474/2004, article 1; RICMS/AL articles 591-A to 591-G and article 101, XXIV.

Text of the act: “Até o 20º (vigésimo) dia do mês subsequente à entrada de mercadoria neste Estado, pelos demais contribuintes”

Open the source

GIA-ST

Duration: No filing: Alagoas ended the GIA-ST duty in 2019.

Rule: .

Text of the act: “O estado de alagoas desobrigou a entrega da GIA-ST em 2019”

Open the source

DeSTDA FAQ, filing deadline

SEFAZ says the DeSTDA is due by day 20 of the month after the period.

Text: “(...) Deverá ser enviada até o dia 20 (vinte) do mês subsequente (...)”

Open the source

DIFAL FAQ, when to pay

SEFAZ says to pay DIFAL and FECOEP on each sale to a final consumer who is not a taxpayer, by GNRE or DAR.

Text: “por ocasião de cada saída de bem ou de início de prestação de serviço, por meio de GNRE ou DAR de Alagoas”

Open the source

Where to ask the tax authority

Channel: Nise, the SEFAZ-AL virtual assistant (taxpayer service).

Phone: (82) 3216-9999 (WhatsApp).

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1991 to 2016

Act	Date	What it says	Status	Source
Decreto 35.245	26/12/1991	ICMS Regulation (RICMS/AL): payment deadlines in article 101 and the rule for days without bank service in article 103. Text of the act: “(...) 9º (nono) dia do mês subsequente ao da ocorrência (...)”	In force in the consolidated text	Open the act
Lei 5.900	27/12/1996	ICMS law of Alagoas, with internal rates in article 17 and the ST due date in article 43. Text of the act: “pela Lei n.º 9.776/2025 . Efeitos a partir de 01/04/2026”	In force in the consolidated text	Open the act
In force in the consolidated text	30/12/2004	Creates the state poverty fund (FECOEP), paid by an ICMS rate surcharge. Text of the act: “Fica instituído, no âmbito do Poder Executivo Estadual, o Fundo Estadual de Combate e Erradicação da Pobreza - FECOEP”	-	Open the act
Normative Instruction 17	04/07/2007	Sets the rules for the ICMS taxpayer register (CACEAL). Text of the act: “O Cadastro de Contribuintes do ICMS do Estado de Alagoas - CACEAL tem por finalidade o registro dos elementos de identificação”	-	Open the act
Normative Instruction 19	18/05/2009	EFD rules in Alagoas, with the filing deadline on day 25 of the following month. Text of the act: “(...) arquivo digital da EFD deverá ser enviado até o dia 25 (vinte e cinco) do (...)”	Changed by a later act	Open the act
Lei 7.742	09/10/2015	Adds the 1% FECOEP surcharge on goods and services outside the 2% list. Text of the act: “adicional de 1,0% (um por cento) na alíquota do ICMS, ou do imposto que vier a substituí-lo”	-	Open the act
Decreto 46.723	13/01/2016	Act from the official source. Text of the act: “Nas operações e prestações que destinem bens e serviços a consumidor final não contribuinte do ICMS, localizado em outra unidade federada”	-	Open the act
Decreto 47.528	24/02/2016	Set day 9 of the following month as the payment deadline for normal-regime ICMS. Text of the act: “ALTERA O REGULAMENTO DO ICMS, APROVADO PELO DECRETO ESTADUAL Nº 35.245, DE 26 DE DEZEMBRO DE 1991, RELATIVAMENTE AO PRAZO DE PAGAMENTO DO IMPOSTO”	-	Open the act

Acts from 2016 to 2026

Act	Date	What it says	Status	Source
Normative Instruction 15	31/03/2016	Rules for GNRE On-Line, used to pay to another state. Text of the act: “(...) Recolhimento de Tributos Estaduais - GNRE On-Line, modelo 28 (...)”	-	Open the act
Lei 8.779	20/12/2022	Raised the general internal rate to 19% from 01/04/2023 and created the 27% line for alcoholic drinks. Text of the act: “b) 19% (dezenove por cento), nos demais casos”	Changed by a later act	Open the act
Decreto 90.309	27/03/2023	Rules for tax substitution and advance payment with final closing, under Convênio ICMS 142/18, with the due date in article 25. Text of the act: “(...) o dia 9 (nove) do mês subsequente ao da saída do bem ou da mercadoria, (...)”	In force in the consolidated text	Open the act
Lei 9.776	22/12/2025	Changes the general internal ICMS rate to 20.5%, from 01/04/2026. Text of the act: “b) 20,5% (vinte vírgula cinco por cento), nos demais casos”	In force in the consolidated text	Open the act
Decreto 106.092	29/12/2025	Creates the DAR with multiple revenue types and adopts the GNRE. Text of the act: “Fica instituído o Documento de Arrecadação de Receitas Estaduais - DAR com múltiplas receitas”	-	Open the act
Normative Instruction 32	08/05/2026	Extends the due date of ICMS-ST on the stock held on 31/03/2026, arising from the rate increase in Lei 9.776/2025. Text of the act: “Prorroga o prazo de recolhimento do ICMS devido por substituição tributária”	-	Open the act
Normative Instruction 49	25/06/2026	Changes IN 19/2009 on the EFD. Text of the act: “ALTERA A INSTRUÇÃO NORMATIVA SEF Nº 19, DE 18 DE MAIO DE 2009, QUE DISPÕE SOBRE A ESCRITURAÇÃO FISCAL DIGITAL - EFD”	-	Open the act

Before you set up

What to confirm before you configure

Points to watch

EFD ICMS/IPI: Normative Instruction SEF 19/2009, article 12, caput sets day 25 of the following month, without saying what happens on a non-business day. Confirm with the Alagoas tax authority.
GIA or equivalent: The act cited sets: see the act cited, without saying what happens on a non-business day. Confirm with the Alagoas tax authority.
ICMS-ST: Decreto 90.309/2023, article 25, I to III sets ICMS-ST: day 9 of the month after the sale, if the substitute is registered in CACEAL, without saying what happens on a non-business day. Confirm with the Alagoas tax authority.
Tax benefits in Alagoas: 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.

State with its own page
Selected

See the 27 states as a list

The 27 states, the status of each one and the detail
State	Status	Detail
Rondônia (RO)	Rondônia	see details ICMS, obligations and calendar
Acre (AC)	Acre	see details ICMS, obligations and calendar
Amazonas (AM)	Amazonas	see details ICMS, obligations and calendar
Roraima (RR)	Roraima	see details ICMS, obligations and calendar
Pará (PA)	Pará	see details ICMS, obligations and calendar
Amapá (AP)	Amapá	see details ICMS, obligations and calendar
Tocantins (TO)	Tocantins	see details ICMS, obligations and calendar
Maranhão (MA)	Maranhão	see details ICMS, obligations and calendar
Piauí (PI)	Piauí	see details ICMS, obligations and calendar
Ceará (CE)	Ceará	see details ICMS, obligations and calendar
Rio Grande do Norte (RN)	Rio Grande do Norte	see details ICMS, obligations and calendar
Paraíba (PB)	Paraíba	see details ICMS, obligations and calendar
Pernambuco (PE)	Pernambuco	see details ICMS, obligations and calendar
Alagoas (AL)	Alagoas	see details ICMS, obligations and calendar
Sergipe (SE)	Sergipe	see details ICMS, obligations and calendar
Bahia (BA)	Bahia	see details ICMS, obligations and calendar
Minas Gerais (MG)	Minas Gerais	see details ICMS, obligations and calendar
Espírito Santo (ES)	Espírito Santo	see details ICMS, obligations and calendar
Rio de Janeiro (RJ)	Rio de Janeiro	see details ICMS, obligations and calendar
São Paulo (SP)	São Paulo	see details ICMS, obligations and calendar
Paraná (PR)	Paraná	see details ICMS, obligations and calendar
Santa Catarina (SC)	Santa Catarina	see details ICMS, obligations and calendar
Rio Grande do Sul (RS)	Rio Grande do Sul	see details ICMS, obligations and calendar
Mato Grosso do Sul (MS)	Mato Grosso do Sul	see details ICMS, obligations and calendar
Mato Grosso (MT)	Mato Grosso	see details ICMS, obligations and calendar
Goiás (GO)	Goiás	see details ICMS, obligations and calendar
Federal District (DF)	Federal District	see details ICMS, obligations and calendar

Frequently asked questions

Questions about ICMS in Alagoas

01When is ICMS due in Alagoas?+

Day 9 of the following month (RICMS/AL article 101).

02What is the EFD deadline in Alagoas?+

Day 25 of the following month (Normative Instruction SEF 19/2009, article 12, caput).

03What is the general internal rate in Alagoas?+

20.5%. Basis: Lei 5.900/1996, article 17, I, b, as worded by Lei 9.776/2025 (in effect from 01/04/2026).

04Is there a GIA in Alagoas?+

See the act cited.

05How does the DeSTDA work in Alagoas?+

Day 20 of the following month (Ajuste SINIEF 12/2015).

06What is the DIFAL deadline in Alagoas?+

DIFAL and FECOEP are paid on each sale of goods or start of a service (Decreto AL 46.723/2016 and IN SEF 17/2007).

07What is the ST deadline in Alagoas?+

ICMS-ST: day 9 of the month after the sale, if the substitute is registered in CACEAL (Decreto 90.309/2023, article 25, I to III).

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

Moves to the next business day: DeSTDA. Moves to the previous business day: ICMS and DIFAL. The text of the act applies: EFD, GIA and ST.

09Which benefits does the page mention?+

PRODESIN, ICMS deferral on purchases of fixed assets; Support program for wholesale of motorcycle parts; Basic food basket, exemption and 7% burden. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 9 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Alagoas rules?+

The page gathers 15 acts, from 26/12/1991 to 25/06/2026, 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/AL article 101 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Nise, the SEFAZ-AL virtual assistant (taxpayer service). Phone: (82) 3216-9999 (WhatsApp).

Next steps

Bring the right deadline into SAP

See what SAP holds today in Alagoas, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP

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ICMS in Alagoas: deadlines, rules and calendar

Three numbers to start

20,5%

Day 9 of the following month

15 acts

Start with what matters to your role

01Tax and finance

02IT and SAP

03Accounting

04Audit

ICMS in Alagoas: six obligations

Each obligation in detail

ICMS (payment)

EFD ICMS/IPI

GIA or equivalent

DeSTDA

DIFAL

ICMS-ST

Rate and poverty fund

Next due dates, calculated

Rule for each date

Regimes and programs the rule provides for

PRODESIN, ICMS deferral on purchases of fixed assets

Support program for wholesale of motorcycle parts

Basic food basket, exemption and 7% burden

Other obligations, guidance and contact

ICMS paid in advance on interstate entry

GIA-ST

DeSTDA FAQ, filing deadline

DIFAL FAQ, when to pay

Where to ask the tax authority

Rules that support these obligations

Acts from 1991 to 2016

Acts from 2016 to 2026

What to confirm before you configure

Points to watch

How to confirm

Browse the map

Questions about ICMS in Alagoas

Bring the right deadline into SAP