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States: Bahia

ICMS in Bahia: deadlines, rules and calendar

Bahia charges a general internal rate of 20.5%, and normal-regime ICMS is due on day 9 of the following month (RICMS/BA article 332). 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 Bahia See the obligations
Versão em português
In short

Three numbers to start

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

20,5%

General internal rate in Bahia.

Day 9 of the following month

Normal-regime ICMS, RICMS/BA article 332.

9 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 Bahia: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 9 of the following monthRICMS/BA article 332Moves to the next business day
EFD ICMS/IPIDay 25 of the following monthRICMS/BA article 250See the act
GIA or equivalentGIA-ST day 10; DMA discontinuedRICMS/BA article 258See the act
DeSTDARepealed in the RICMS/BADecreto 19.781/2020Does not apply
DIFALDay 15 of the following month (registered taxpayer)RICMS/BA article 332, XVIIMoves to the next business day
ICMS-STDay 15 of the following monthRICMS/BA article 332, XIIIMoves to the next business day

Each obligation in detail

ICMS (payment)

Deadline
Day 9 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/BA, Decreto 13.780/2012, article 332, I, a and article 491, § 2, article 332, I, a; article 491, § 2.
Non-business day
Moves to the next business day.
Deadline detail
Up to day 9 of the following month (tax current account).
Text of the act“(...) - até o dia 9 do mês subsequente: a) ao da ocorrência dos fatos geradores, tratando-se de contribuintes (...)” Also: “Na hipótese em que o prazo para recolhimento de tributos ocorra em dia não útil este deverá ser efetuado no dia útil imediatamente subsequente”

Before you set up: Non-business day applies to tax payments (article 491, § 2). Deadlines by segment are not detailed.

Open the official act

EFD ICMS/IPI

Deadline
Day 25 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
RICMS/BA, article 250, § 2.
Text of the act“O contribuinte deverá transmitir arquivo de EFD, por estabelecimento, até o dia 25 do mês subsequente ao do período de apuração”

Before you set up: Article 491, § 2 covers the payment of taxes, not the filing of a file.

Open the official act

GIA or equivalent

Deadline
GIA-ST day 10; DMA discontinued.
Who must comply
Varies by regime and substitute.
Rule
RICMS/BA, article 258 (GIA-ST); Decreto 22.453/2023.
Deadline detail
GIA-ST: monthly, up to day 10; DMA repealed since 01/01/2024.
Text of the act“Mensalmente, até o dia 10, referente às operações do mês anterior.”

Before you set up: RICMS/BA article 258 sets GIA-ST on day 10; DMA discontinued, without saying what happens on a non-business day. Confirm with the Bahia tax authority.

Open the official act

DeSTDA

Deadline
Repealed in the RICMS/BA.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
RICMS/BA, repeal by Decreto 19.781/2020, article 263-B (repealed).
Non-business day
Does not apply.
Deadline detail
No deadline: requirement repealed in the RICMS/BA on 27/06/2020.
Text of the act“O art. 263-B foi revogado pelo Decreto nº 19.781, de 24/06/2020, DOE de 27/06/2020, efeitos a partir de 27/06/2020.”

Open the official act

DIFAL

Deadline
Day 15 of the following month (registered taxpayer).
Who must comply
Taxpayers in interstate operations.
Rule
RICMS/BA, article 332, XVII and article 491, § 2, article 332, XVII; article 491, § 2.
Non-business day
Moves to the next business day.
Deadline detail
Before the goods leave; or, if registered in the Bahia taxpayer register, up to day 15 of the following month.
Text of the act“ou, se inscrito no cadastro de contribuintes do Estado da Bahia, até o dia 15 do mês subsequente ao da operação ou prestação” Also: “Na hipótese em que o prazo para recolhimento de tributos ocorra em dia não útil este deverá ser efetuado no dia útil imediatamente subsequente”

Open the official act

ICMS-ST

Deadline
Day 15 of the following month.
Who must comply
Tax substitutes.
Rule
RICMS/BA, article 332, XIII, a and article 491, § 2, article 332, XIII, a; XIV; article 491, § 2.
Non-business day
Moves to the next business day.
Deadline detail
Up to day 15 of the month after the sale (ST by withholding).
Text of the act“(...) - até o dia 15 do mês subsequente: a) ao da saída de mercadorias sujeitas a substituição tributária (...)” Also: “Na hipótese em que o prazo para recolhimento de tributos ocorra em dia não útil este deverá ser efetuado no dia útil imediatamente subsequente”

Open the official act

Rate and SAP

Rate and poverty fund

Lei 7.014/1996, article 15, I (as worded by Lei 14.629/2023, in effect since 07/02/2024): 20,5%.

Text of the act: “20,5% (vinte e meio por cento):”

Open the source

Poverty-fighting fund (2 extra percentage points (State Fund to Fight and Eradicate Poverty)): Lei 7.014/1996, article 16-A (as worded by Lei 13.461/2015, in effect since 10/03/2016), for the items in sections II, IV, V and VII of article 16.

Text of the act: “serão adicionadas de dois pontos percentuais, cuja arrecadação será inteiramente vinculada ao Fundo Estadual de Combate e Erradicação da Pobreza”

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, DIFAL and ST.

No non-business day rule: DeSTDA.

The text of the act applies: EFD and GIA.

Rule for each date

  • ICMS (payment): Day 9 of the following month.
  • DIFAL: Day 15 of the following month (registered taxpayer).
  • ICMS-ST: Day 15 of the following month.
  • EFD ICMS/IPI: Day 25 of the following month.
ObligationPeriodCalculated due date
ICMS (payment)October 202609/11/2026
DIFALOctober 202616/11/2026
ICMS-STOctober 202616/11/2026
EFD ICMS/IPIOctober 202625/11/2026
ICMS (payment)November 202609/12/2026
DIFALNovember 202615/12/2026
ICMS-STNovember 202615/12/2026
EFD ICMS/IPINovember 202625/12/2026

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.

ICMS exemptions

The article lists the sales and transactions exempt from the tax.

Rule: RICMS/BA, article 265.

Text of the act: “Art. 265. São isentas do ICMS:”

Open the source

Reduced tax base with the credit kept

The article lists transactions with a reduced tax base in which the credit may be kept.

Rule: RICMS/BA, article 266.

Text of the act: “Art. 266. É reduzida a base de cálculo, podendo ser mantido integralmente o crédito fiscal relativo às entradas e aos serviços tomados”

Open the source

Reduced tax base as an option instead of other credits

The article lists transactions with a reduced base, without use of other tax credits.

Rule: RICMS/BA, article 267.

Text of the act: “Art. 267. É reduzida a base de cálculo do ICMS, em opção à utilização de quaisquer outros créditos fiscais:”

Open the source

ICMS deferral

The article lists the transactions in which the assessment of the tax is deferred.

Rule: RICMS/BA, article 286.

Text of the act: “Art. 286. É diferido o lançamento do ICMS:”

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.

DIMP (Payment Methods Information Return)

Duration: Monthly, up to the last day of the month after the file's reference month.

Rule: Article 35-A of Lei 7.014 and Portaria 49/2022.

Text of the act: “Mensalmente,até o último dia do mês subsequente ao de referência do arquivo.”

Open the source

GIA-ST

Duration: Monthly, up to day 10, for the transactions of the previous month.

Rule: Convênio ICMS 142/18, Ajuste SINIEF 04/93 and article 258 of the RICMS/2012.

Text of the act: “Mensalmente, até o dia 10, referente às operações do mês anterior.”

Open the source

DMA and CS-DMA

Duration: Monthly, up to day 20; required only up to the December 2023 period.

Rule: Article 255 of the RICMS, repealed by Decreto 22.453/2023.

Text of the act: “Obrigatória somente para os fatos geradores do ICMS até a competência de dezembro de 2023.”

Open the source

EFD: deadline according to SEFAZ-BA

The official page says the EFD is filed up to day 25 of the month after the taxable event.

Text: “Os contribuintes do Estado da Bahia devem apresentar a EFD até o dia 25 do mês subsequente ao fato gerador.”

Open the source

Where to ask the tax authority

Channel: SEFAZ-BA Call Center (Monday to Friday, 8 am to 6 pm); Contact Us form, answer within 5 business days.

Phone: 0800 071 0071 (landline); (71) 3319-2500 / 3319-2501 (mobile or landline).

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1996 to 2020

ActDateWhat it saysStatusSource
Lei 7.01404/12/1996

Bahia ICMS law: taxable event, rates and general rules of the tax.

Text of the act: “LEI Nº 7.014 DE 04 DE DEZEMBRO DE 1996”

In force in the consolidated textOpen the act
Decreto 13.78016/03/2012

Bahia ICMS regulation (RICMS): payment deadlines, EFD, returns and benefits.

Text of the act: “DECRETO Nº 13.780 DE 16 DE MARÇO DE 2012”

In force in the consolidated textOpen the act
Lei 13.46110/12/2015

Gave the wording of the extra 2 points for the poverty-fighting fund (article 16-A).

Text of the act: “A redação atual do caput do art. 16-A foi dada pela Lei nº 13.461, de 10/12/15, DOE de 11/12/15, efeitos a partir de 10/03/16.”

-Open the act
Decreto 16.73820/05/2016

Gave article 255 of the RICMS (DMA) its current wording and created the state DeSTDA, later repealed.

Text of the act: “Decreto nº 16.738, de 20/05/16, DOE de 21/05/16, efeitos a partir de 01/01/16.”

Changed by a later actOpen the act
Decreto 19.78124/06/2020

Repealed the DeSTDA requirement in the Bahia RICMS (article 263-B).

Text of the act: “O art. 263-B foi revogado pelo Decreto nº 19.781, de 24/06/2020, DOE de 27/06/2020, efeitos a partir de 27/06/2020.”

-Open the act

Acts from 2022 to 2023

ActDateWhat it saysStatusSource
Portaria 4921/03/2022

Regulates the DIMP, the monthly payment methods return (article 35-A of Lei 7.014).

Text of the act: “Portaria nº 49 de 21 de março de 2022.”

-Open the act
Lei 14.52721/12/2022

Set the general rate at 19% between 22/03/2023 and 06/02/2024.

Text of the act: “Lei nº 14.527, de 21/12/22, DOE de 22/12/22, efeitos de 22/03/23 até 06/02/24”

Changed by a later actOpen the act
Lei 14.62908/11/2023

Raised the general ICMS rate from 19% to 20.5%.

Text of the act: “foi dada pela Lei nº 14.629, de 08/11/23, DOE de 09/11/23, efeitos a partir de 07/02/24.”

In force in the consolidated textOpen the act
Decreto 22.45314/12/2023

Repealed the DMA, the CS-DMA and the DMD from 01/01/2024.

Text of the act: “revogado pelo art. 1º do Decreto nº 22.453, de 14/12/23, DOE de 15/12/23, com efeitos a partir de 01/01/24”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): Non-business day applies to tax payments (article 491, § 2). Deadlines by segment are not detailed.
  • EFD ICMS/IPI: Article 491, § 2 covers the payment of taxes, not the filing of a file.
  • GIA or equivalent: RICMS/BA article 258 sets GIA-ST on day 10; DMA discontinued, without saying what happens on a non-business day. Confirm with the Bahia tax authority.
  • Tax benefits in Bahia: 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 Bahia

01When is ICMS due in Bahia?+

Day 9 of the following month (RICMS/BA article 332).

02What is the EFD deadline in Bahia?+

Day 25 of the following month (RICMS/BA article 250).

03What is the general internal rate in Bahia?+

20.5%. Basis: Lei 7.014/1996, article 15, I (as worded by Lei 14.629/2023, in effect since 07/02/2024).

04Is there a GIA in Bahia?+

GIA-ST day 10; DMA discontinued (RICMS/BA article 258).

05How does the DeSTDA work in Bahia?+

Repealed in the RICMS/BA (Decreto 19.781/2020).

06What is the DIFAL deadline in Bahia?+

Day 15 of the following month (registered taxpayer) (RICMS/BA article 332, XVII).

07What is the ST deadline in Bahia?+

Day 15 of the following month (RICMS/BA article 332, XIII).

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

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

09Which benefits does the page mention?+

ICMS exemptions; Reduced tax base with the credit kept; Reduced tax base as an option instead of other credits; ICMS deferral. 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 Bahia rules?+

The page gathers 9 acts, from 04/12/1996 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/BA article 332 with the saved parameter. New act: record the article and the date.

15Where can I ask the tax authority?+

SEFAZ-BA Call Center (Monday to Friday, 8 am to 6 pm); Contact Us form, answer within 5 business days. Phone: 0800 071 0071 (landline); (71) 3319-2500 / 3319-2501 (mobile or landline).

Next steps

Bring the right deadline into SAP

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

Request a diagnostic See ICMS-ST and DIFAL in SAP