Pular para o conteúdo
States: Amazonas

ICMS in Amazonas: deadlines, rules and calendar

Amazonas charges a general internal rate of 20%, and normal-regime ICMS is due on day 20 of the following month (RICMS/AM article 107, II, c). 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 Amazonas See the obligations
Versão em português
In short

Three numbers to start

Next calculated due date: 05/11/2026. Watch for earlier payment and for extensions.

20%

General internal rate in Amazonas.

Day 20 of the following month

Normal-regime ICMS, RICMS/AM article 107, II, c.

12 acts

Acts of the state in the official source, the most recent dated 14/12/2023.

Index

Start with what matters to your role

01Tax and fiscal

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 upAll states
Ancillary

ICMS in Amazonas: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 20 of the following monthRICMS/AM article 107, II, cMoves to the next business day
EFD ICMS/IPIDay 12 of the following monthDecreto 28.841/2009, article 19, I and IISee the act
GIA or equivalentSee the act citedRICMS/AM, Decreto 20.686/1999, article 288, caput and § 2See the act
DeSTDADay 28 of the following monthAjuste SINIEF 12/2015, clause nineteen, clauseMoves to the next business day
DIFALUp to day 15 of the following month (taxpayer from another state registered in AM)RICMS/AM article 107, II, b, 3, article 3, IIMoves to the next business day
ICMS-STDay 5 of the following monthRICMS/AM, Decreto 20.686/1999, article 107, II, a, e, f, gMoves to the next business day

Each obligation in detail

ICMS (payment)

Deadline
Day 20 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/AM, Decreto 20.686/1999, article 107, II, c, 1 (as worded by Decreto 30.014/10, since 01/07/2010).
Non-business day
Moves to the next business day.
Deadline detail
Up to day 20 of the month after the assessment (trade, industry and services, normal regime).
Text of the act“(...) até o dia 20 do mês subseqüente: (...)” Also: “1. pelos estabelecimentos comerciais, industriais e prestadores de serviços, em relação ao imposto relativo às suas operações ou prestações apurado no período fiscal;”

Before you set up: 6, last business day of the 2nd ten-day period) was repealed by the 1999 RICMS. Non-business day: article 106, § 4 (the date moves forward; if the due date is the last day of the month, the last business day applies). Other segments have their own deadlines in the same article 107, II.

Open the official act

EFD ICMS/IPI

Deadline
Day 12 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
Decreto 28.841/2009, article 19, I and II.
Deadline detail
19): industrial, commercial and agricultural establishments and service providers file the EFD up to day 12 of the month after the assessment. The earlier wording (5th and 7th business days, Decreto 39.450/2018) was repealed by Decreto 40.106/2018.
Text of the act“estabelecimento industrial, comercial, agropecuário, prestador de serviço, até o dia 12 do mês subsequente ao da apuração”

Before you set up: Reading Decreto 28.841/2009, article 19, I and II covers only part of the EFD ICMS/IPI rule. Confirm the version of the text in force. Check the status of the act.

Open the official act

GIA or equivalent

Deadline
See the act cited.
Who must comply
Varies by regime and substitute.
Rule
RICMS/AM, Decreto 20.686/1999, article 288, caput and § 2.
Text of the act“apresentarão à repartição fiscal a Declaração de Apuração Mensal do ICMS - DAM”

Before you set up: RICMS/AM, Decreto 20.686/1999, article 288, caput and § 2 sets see the act cited, without saying what happens on a non-business day. Confirm with the Amazonas tax authority.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
Ajuste SINIEF 12/2015, clause nineteen (as worded by Ajuste SINIEF 11/16), clause eleven.
Non-business day
Moves to the next business day.
Text of the act“Amapá, Amazonas, Espírito Santo, Maranhão e Tocantins a partir 1º de janeiro de 2017”

Before you set up: Reading Ajuste SINIEF 12/2015, clause nineteen, clause covers only part of the DeSTDA rule. Confirm the version of the text in force. Check the status of the act.

Open the official act

DIFAL

Deadline
Up to day 15 of the following month (taxpayer from another state registered in AM).
Who must comply
Taxpayers in interstate operations.
Rule
RICMS/AM article 107, II, b, 3; GSEFAZ Resolution 9/2016, article 3, II, article 3, II; article 4.
Non-business day
Moves to the next business day.
Text of the act“será recolhido até o dia 15 do mês seguinte ao período de apuração, utilizando, a critério do contribuinte”

Before you set up: Non-business day under the general rule of article 106, § 4 of the RICMS (the date moves forward, unless the due date is the last day of the month). The rule is in a paragraph of article 106; applying it to DIFAL is a reading of the text, not of an act specific to DIFAL.

Open the official act

ICMS-ST

Deadline
Day 5 of the following month.
Who must comply
Tax substitutes.
Rule
RICMS/AM, Decreto 20.686/1999, article 107, II, a, e, f, g.
Non-business day
Moves to the next business day.
Deadline detail
RICMS/AM article 107: ST on internal sales with withholding, commercial and industrial establishments, up to day 5 of the following month (II, a); ST for another state where the sender is registered, up to day 9 (II, e); ST share of fuel freight (Petrobras, distributors, importers), day 25 (II, f); Petrobras, ST on fuels, day 10 (II, g).
Text of the act“até o dia 5 do mês subseqüente, pelos estabelecimentos comerciais e industriais, em relação à parcela devida por substituição tributária”

Open the official act

Rate and SAP

Rate and poverty fund

LC 19/1997 (State Tax Code), article 12, I, b, as worded by LC 244/2023, in effect since 01/04/2023; LPG (GLP) stays at 18%: 20%.

Text of the act: “20% (vinte por cento) para as demais mercadorias e serviços, inclusive para o gás liquefeito derivado de gás natural”

Open the source

Poverty-fighting fund (2 p.p. (extra rate, only on the listed products)): Lei 4.454/2017, article 1, § 1 (extra rate allocated to the Social Promotion and Poverty Eradication Fund); yearly reductions in § 2.

Text of the act: “O adicional de que trata o caput deste artigo será de 2 p.p. (dois pontos percentuais) e incidirá nas operações com os seguintes produtos”

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: ICMS, DeSTDA, DIFAL and ST.

The text of the act applies: EFD and GIA.

Rule for each date

  • ICMS-ST: Day 5 of the following month.
  • EFD ICMS/IPI: Day 12 of the following month.
  • ICMS (payment): Day 20 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS-STOctober 202605/11/2026
EFD ICMS/IPIOctober 202612/11/2026
ICMS (payment)October 202620/11/2026
DeSTDAOctober 202630/11/2026
ICMS-STNovember 202607/12/2026
EFD ICMS/IPINovember 202612/12/2026
ICMS (payment)November 202621/12/2026
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 of 20% for transport

The transport provider may opt for a presumed credit of 20% of the ICMS on the service, instead of all other credits.

Rule: RICMS/AM, Decreto 20.686/1999, article 20, § 17.

Text of the act: “os prestadores de serviços de transporte poderão optar por um crédito presumido de 20% (vinte por cento) sobre o valor do ICMS devido na prestação”

Open the source

Reduced tax base on imports by postal or express shipment

On imports by postal or express shipment, the base is reduced so that the total charge is 17%, additional rates included.

Rule: LC 19/1997, article 17-A (added by LC 260/2023).

Text of the act: “Fica reduzida a base de cálculo do ICMS nas operações de importação realizadas por remessas postais ou expressas”

Open the source

Own obligations and guidance

Other obligations, guidance and contact page

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

Non-business day rule for ICMS payment in AM

Duration: Due on a day of normal office hours; if it falls on the last day of the month, the last business day of the month applies.

Rule: RICMS/AM, Decreto 20.686/1999, article 106, § 4 (added by Decreto 21.616/00, since 01/01/2001).

Text of the act: “O prazo de pagamento do imposto somente vence em dia de expediente normal da repartição fazendária”

Open the source

DAM, Monthly ICMS Assessment Return

Duration: Industry: 5th business day; trade, agriculture, services and substitute from another state: 7th business day; air transport, telecom, piped energy and water: last business day of the following month.

Rule: RICMS/AM, Decreto 20.686/1999, article 288, § 2.

Text of the act: “A apresentação da DAM far-se-á nos seguintes prazos, relativamente ao período de apuração:”

Open the source

Support e-mail for the EFD ICMS/IPI at SEFAZ-AM (list on the Receita SPED portal)

Channel for EFD ICMS/IPI questions, listed by the SPED portal of the Federal Revenue Service.

Text: “efd@sefaz.am.gov.br”

Open the source

Where to ask the tax authority

Channel: SEFAZ-AM, ombudsman (portal footer).

Phone: (92) 2121-1600.

Email: ouvidoria@sefaz.am.gov.br.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1993 to 2016

ActDateWhat it saysStatusSource
Decreto 15.36728/04/1993

Act from the official source.

Text of the act: “o Decreto nº 15.367, de 28 de abril de 1993.”

RepealedOpen the act
Lei Complementar 1929/12/1997

State Tax Code: taxable event, rates, deadlines and penalties for ICMS.

Text of the act: “Art. 12. As alíquotas, seletivas em função da essencialidade dos produtos ou serviços, são as seguintes:”

Changed by a later actOpen the act
Decreto 20.68628/12/1999

RICMS/AM: ICMS regulation, with payment deadlines (article 107) and the DAM (article 288).

Text of the act: “(...) Art. 107. O recolhimento do Imposto sobre Operações Relativas (...)”

Changed by a later actOpen the act
Decreto 28.84122/07/2009

Regulates SPED in Amazonas, including the EFD filing deadline (article 19).

Text of the act: “O arquivo digital relativo à EFD deverá ser enviado, tratando-se de:”

Changed by a later actOpen the act
GSEFAZ Resolution 0016/201423/05/2014

Covers the EFD ICMS/IPI in Amazonas and who must file it. Date = publication in the DOE-SEFAZ/AM.

Text of the act: “(...) EFD ICMS/IPI é obrigatória para todos os contribuintes do ICMS e/ou do IPI com estabelecimentos no Estado do (...)”

Changed by a later actOpen the act
GSEFAZ Resolution 0009/201621/03/2016

Rules for recording and paying the DIFAL owed to Amazonas (Convênio ICMS 93/2015). Date = publication in the DOE-SEFAZ/AM.

Text of the act: “DISCIPLINA os procedimentos para escrituração e recolhimento da parcela do ICMS-DIFAL devido ao Estado do Amazonas de que trata o Convênio ICMS 93/2015.”

-Open the act

Acts from 2017 to 2023

ActDateWhat it saysStatusSource
Lei 4.45431/03/2017

Creates the extra ICMS rate that funds the Social Promotion and Poverty Eradication Fund.

Text of the act: “INSTITUI adicional nas alíquotas do ICMS, nos termos do artigo 82 do Ato das Disposições Constitucionais Transitórias da Constituição Federal.”

Changed by a later actOpen the act
Decreto 39.45022/08/2018

Set the EFD deadline in business days by segment, later repealed.

Text of the act: “Revogado a partir de 28/12/2018 por Decreto nº 40.106/18”

RepealedOpen the act
GSEFAZ Resolution 0019/201830/08/2018

Aligns Resolution 16/2014 on the EFD with the deadline in article 19. Date = publication in the DOE-SEFAZ/AM.

Text of the act: “ALTERA dispositivos da Resolução nº 016/2014 - GSEFAZ, que dispõe sobre a Escrituração Fiscal Digital do ICMS e do IPI (EFD ICMS/IPI).”

-Open the act
Decreto 40.10628/12/2018

Gave article 19 of Decreto 28.841/2009 its current wording for the EFD deadline (day 12).

Text of the act: “MODIFICA o Decreto nº 28.841, de 2009, que regulamenta o Sistema Público de Escrituração Digital - SPED”

In force in the consolidated textOpen the act
Lei Complementar 24427/04/2023

Changed the general ICMS rate in Amazonas to 20%, with LPG (GLP) at 18%.

Text of the act: “ALTERA , na forma que especifica, o Código Tributário do Estado do Amazonas”

In force in the consolidated textOpen the act
Lei Complementar 26014/12/2023

Creates article 17-A: reduced tax base on imports by postal or express shipment (17% charge).

Text of the act: “INCORPORA à Legislação Tributária os Convênios ICMS n.º 81/23 e n.º 122/23”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): 6, last business day of the 2nd ten-day period) was repealed by the 1999 RICMS. Non-business day: article 106, § 4 (the date moves forward; if the due date is the last day of the month, the last business day applies). Other segments have their own deadlines in the same article 107, II.
  • EFD ICMS/IPI: Reading Decreto 28.841/2009, article 19, I and II covers only part of the EFD ICMS/IPI rule. Confirm the version of the text in force. Check the status of the act.
  • GIA or equivalent: RICMS/AM, Decreto 20.686/1999, article 288, caput and § 2 sets see the act cited, without saying what happens on a non-business day. Confirm with the Amazonas tax authority.
  • DeSTDA: Reading Ajuste SINIEF 12/2015, clause nineteen, clause covers only part of the DeSTDA rule. Confirm the version of the text in force. Check the status of the act.
  • DIFAL: Non-business day under the general rule of article 106, § 4 of the RICMS (the date moves forward, unless the due date is the last day of the month). The rule is in a paragraph of article 106; applying it to DIFAL is a reading of the text, not of an act specific to DIFAL.
  • Tax benefits in Amazonas: 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 the 27 states as a list
The 27 states, the status of each one and the detail
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)Federal Districtsee details ICMS, obligations and calendar
Frequently asked questions

Questions about ICMS in Amazonas

01When is ICMS due in Amazonas?+

Day 20 of the following month (RICMS/AM article 107, II, c).

02What is the EFD deadline in Amazonas?+

Day 12 of the following month (Decreto 28.841/2009, article 19, I and II).

03What is the general internal rate in Amazonas?+

20%. Basis: LC 19/1997 (State Tax Code), article 12, I, b, as worded by LC 244/2023, in effect since 01/04/2023; LPG (GLP) stays at 18%.

04Is there a GIA in Amazonas?+

See the act cited (RICMS/AM, Decreto 20.686/1999, article 288, caput and § 2).

05How does the DeSTDA work in Amazonas?+

Day 28 of the following month (Ajuste SINIEF 12/2015, clause nineteen, clause).

06What is the DIFAL deadline in Amazonas?+

Up to day 15 of the following month (taxpayer from another state registered in AM) (RICMS/AM article 107, II, b, 3, article 3, II).

07What is the ST deadline in Amazonas?+

Day 5 of the following month (RICMS/AM, Decreto 20.686/1999, article 107, II, a, e, f, g).

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

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

09Which benefits does the page mention?+

Presumed credit of 20% for transport; Reduced tax base on imports by postal or express shipment. Only what the act says is listed.

10Where do the dates come from?+

They come from the deadline of each obligation, such as day 20 of the following month for ICMS, with no holidays. They are not official deadlines.

11Which acts support the Amazonas rules?+

The page gathers 12 acts, from 28/04/1993 to 14/12/2023, 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/AM article 107, II, c with the saved parameter. New act: record the article and the date.

15Where can I ask the tax authority?+

SEFAZ-AM, ombudsman (portal footer). Phone: (92) 2121-1600.

Next steps

Bring the right deadline into SAP

See what SAP holds today for Amazonas, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP