Amapá charges a general internal rate of 18%, and normal-regime ICMS is due on day 10 of the following month (RICMS/AP, article 64, VI, a and b). Each obligation comes with its rule and text.
The legal position is the client's. DFSpro configures and proves it in SAP.
Next calculated due date: 09/11/2026. Watch for earlier payment and for extensions.
General internal rate in Amapá.
Normal-regime ICMS, RICMS/AP, article 64, VI, a and b.
Acts of the state in the official source, the most recent dated 07/08/2026.
Deadline, rule and text for each obligation.
Go to the sectionWhat to set up and the proof.
Go to the sectionCalculated due dates for the coming months.
Go to the sectionActs cited, in date order.
Go to the sectionICMS, EFD, GIA, DeSTDA, DIFAL and ST.
| Obligation | Deadline | Rule | Non-business day |
|---|---|---|---|
| ICMS (payment) | Day 10 of the following month | RICMS/AP, article 64, VI, a and b | Moves to the next business day |
| EFD ICMS/IPI | Day 15 of the following month | Decreto 2.269/1998 | See the act |
| GIA or equivalent | GIA-ST waived since 2025 | Decreto 8.270/2024 | Does not apply |
| DeSTDA | Day 28, or the next business day | Decreto 3.340/2017 | Moves to the next business day |
| DIFAL | See the act cited | RICMS/AP | Moves to the next business day |
| ICMS-ST | Day 9 of the following month | Decreto 2.269/1998 | See the act |
Text of the act“até o décimo dia do primeiro mês subseqüente ao da ocorrência do fato gerador, para os estabelecimentos comerciais, de qualquer tipo” Also: “(...) Quando o término do prazo de recolhimento do imposto recair em dia não útil ou (...)”
Text of the act“(...) do mês subseqüente ao encerramento do mês da (...)” Also: “(...) Os contribuintes devem apresentar a EFD até o dia 15 do (...)”
Before you set up: Decreto 2.269/1998 sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Amapá tax authority.
Text of the act“A partir de 01/01/2025, os contribuintes inscritos no regime de substituição tributária ficam desobrigados de transmitir o arquivo da Guia Nacional”
Text of the act“(...) até o primeiro dia útil imediatamente seguinte, conforme o art. 12 do Decreto Estadual n° (...)”
Before you set up: The text of Decreto 3.340/2017 is not available on the portal (empty file); the official SEFAZ-AP page applies.
Text of the act“o recolhimento previsto no inciso VIII, letra ‘a’, será o resultante da diferença de alíquota, vedada a utilização do crédito fiscal em sua apuração” Also: “(...) Quando o término do prazo de recolhimento do imposto recair em dia não útil ou (...)”
Before you set up: The reading of RICMS/AP covers only part of the DIFAL rule. Confirm the version in force of the text. See the status of the act.
Text of the act“(...) o dia 09 (nove) do mês subsequente ao da (...)”
RICMS/AP (Decreto 2.269/1998), article 25, III, i (as worded by Decreto 1.126/2016): 18%.
Text of the act: “i) 18% (dezoito por cento) para as demais mercadorias e serviços;”
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.
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: ICMS, DeSTDA and DIFAL.
No non-business day rule: GIA.
The text of the act applies: EFD and ST.
| Obligation | Period | Calculated due date |
|---|---|---|
| ICMS-ST | October 2026 | 09/11/2026 |
| ICMS (payment) | October 2026 | 10/11/2026 |
| EFD ICMS/IPI | October 2026 | 15/11/2026 |
| ICMS-ST | November 2026 | 09/12/2026 |
| ICMS (payment) | November 2026 | 10/12/2026 |
| EFD ICMS/IPI | November 2026 | 15/12/2026 |
All 27 states and the federal obligations are in the tax calendar.
Only what the act says.
The act exempts ICMS on operations with the equipment it lists.
Rule: Decreto 2.047/2010, extended to 31/12/2028.
Text of the act: “Ficam isentas do ICMS as operações com os produtos a seguir indicados”
Presumed ICMS credit on sales made during the event, for an approved exhibitor.
Rule: Lei 3.511/2026, Decreto 5.655/2026 and Normative Instruction SEFAZ/AP 005/2026.
Text of the act: “crédito presumido do ICMS aplicável às operações de venda realizadas durante a Expofeira do Amapá”
Tax authority guidance helps with reading, but it is not a rule.
Duration: Filing is mandatory; the deadline is the EFD deadline, with a limit of day 30 of the following month according to the SEFAZ-AP page.
Rule: RICMS/AP, Annex III, article 27, V and article 36-A (Decreto 8.270/2024).
Text of the act: “O disposto neste ANEXO não dispensa o contribuinte da entrega das informações da Escrituração Fiscal Digital”
Explains who files the DeSTDA and what each file must contain.
Text: “Deve ser entregue um arquivo para cada estabelecimento, devendo nele constar”
Explains that the OIE replaces the GIA-ST in Amapá since 2025.
Text: “a OIE será a única declaração a acobertar essas operações”
Channel: Deputy Revenue Office (SARE), tax matters.
Phone: 96 2101-3100.
Email: secretario.receita@sefaz.ap.gov.br.
Acts in date order, with summary and text.
| Act | Date | What it says | Status | Source |
|---|---|---|---|---|
| Lei 0400 | 22/12/1997 | Consolidated Tax Code of Amapá: legal base of the state ICMS. Text of the act: “Dispõe sobre a consolidação e alterações, dando nova redação ao Código Tributário do Estado do Amapá” | Changed by a later act | Open the act |
| Decreto 2.269 | 24/07/1998 | Act from the official source. Text of the act: “Decreto nº 2.269, de 24 de julho de 1998” | Changed by a later act | Open the act |
| Decreto 3.475 | 31/12/2004 | Gave the wording of the payment deadlines in article 64 of the RICMS, including the DIFAL in item VIII. Text of the act: “Redação dada pelo Decreto n.° 3475, de 31.12.2004” | In force in the consolidated text | Open the act |
| Decreto 3.784 | 15/10/2009 | Set day 15 as the EFD filing deadline (it was day 5 before). Text of the act: “Decreto nº 3784 de 15 de outubro de 2009” | In force in the consolidated text | Open the act |
| Decreto 2.047 | 07/06/2010 | Exempts ICMS on operations with solar and wind energy equipment. Text of the act: “Ficam isentas do ICMS as operações com os produtos a seguir indicados” | Changed by a later act | Open the act |
| Decreto 5.097 | 28/12/2017 | Sets the general rules for the ST and advance payment regimes of ICMS in Amapá (cited in another decree). Text of the act: “Decreto 5.097, de 28 de dezembro de 2017, que dispõe sobre as normas gerais a serem aplicadas aos regimes de substituição tributária” | - | Open the act |
| Decreto 0661 | 14/03/2018 | For DIFAL on sales to a final consumer who is not a taxpayer, takes agreement benefits into account in the calculation. Text of the act: “serão considerados no cálculo do valor do ICMS devido, correspondente à diferença entre a alíquota interestadual e a alíquota interna” | In force in the consolidated text | Open the act |
| Act | Date | What it says | Status | Source |
|---|---|---|---|---|
| Decreto 4.506 | 26/11/2018 | Changes the ICMS-ST payment deadline for those outside the article 17 regime: pays on entry of the goods into the state. Text of the act: “os contribuintes deverão recolher o imposto devido na entrada do bem e da mercadoria no Estado do Amapá” | In force in the consolidated text | Open the act |
| Decreto 8.270 | 12/12/2024 | Ends the GIA-ST duty from 2025 and requires the EFD Interstate Operations (OIE). Text of the act: “A partir de 01/01/2025, os contribuintes inscritos no regime de substituição tributária ficam desobrigados de transmitir o arquivo da Guia Nacional” | In force in the consolidated text | Open the act |
| Decreto 3.762 | 18/03/2025 | Updates the goods subject to tax substitution in Annex III of the RICMS. Text of the act: “relativamente aos Apêndices que dispõem sobre mercadorias sujeitas ao Regime de Substituição Tributária” | - | Open the act |
| Lei 3.511 | 03/07/2026 | Creates the presumed ICMS credit for sales during Expofeira do Amapá. Text of the act: “regulamenta a Lei nº 3.511, de 3 de julho de 2026” | - | Open the act |
| Decreto 5.655 | 29/07/2026 | Regulates the law on the Expofeira do Amapá presumed credit. Text of the act: “Considerando o Decreto nº 5.655, de 29 de julho de 2026, que regulamenta a Lei nº 3.511, de 3 de julho de 2026” | - | Open the act |
| Normative Instruction 005/2026 | 07/08/2026 | Approval and control procedures for the Expofeira 2026 presumed credit (the date is the publication date in DOE no. 8.714). Text of the act: “crédito presumido do ICMS aplicável às operações de venda realizadas durante a Expofeira do Amapá” | - | Open the act |
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.
All 27 states have a page: see all states.
| 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 |
Day 10 of the following month (RICMS/AP, article 64, VI, a and b).
Day 15 of the following month (Decreto 2.269/1998).
18%. Basis: RICMS/AP (Decreto 2.269/1998), article 25, III, i (as worded by Decreto 1.126/2016).
GIA-ST waived since 2025 (Decreto 8.270/2024).
Day 28, or the next business day (Decreto 3.340/2017).
See the act cited (RICMS/AP).
Day 9 of the following month (Decreto 2.269/1998).
Moves to the next business day: ICMS, DeSTDA and DIFAL. No non-business day rule: GIA. The text of the act applies: EFD and ST.
ICMS exemption for solar and wind energy equipment; Presumed credit for Expofeira do Amapá 2026. Only what the act says is listed.
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.
The page gathers 13 acts, from 22/12/1997 to 07/08/2026, each with its source.
No. The decision is the client's. DFSpro configures and proves it in SAP.
Rule, article, review date and owner. A change in the rule shows in the master data.
Compare RICMS/AP, article 64, VI, a and b with the stored parameter. For a new act, record the article and the date.
Deputy Revenue Office (SARE), tax matters. Phone: 96 2101-3100.
See what SAP holds today in Amapá, parameter by parameter.