ICMS by state: obligations, deadlines and calendar for companies that run tax on SAP
Pick a state on the map or in the list. You will see the deadline for each ICMS obligation, the rule that sets it, the text of the act and the next due dates, calculated.
The tax decision belongs to the client. DFSpro documents the behavior and proves how SAP runs it.
Three numbers to get started
Data updated on 23/10/2026. Each state page shows the deadline, the rule and the source address for six obligations.
27 states
The map shows every federative unit.
3 pages
States with their own page: Rondônia, São Paulo, Tocantins.
6 obligations
ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL and ICMS-ST on each page.
Start with what matters to your role
01Tax and tax law
Pick the state and see the deadline, the rule and the text for each obligation.
Go to section02IT and SAP
Compare deadlines and rates to set up more than one state.
Go to section03Accounting
Open the calculated calendar of each state.
Go to section04Audit
Each deadline shows the source act and the source address.
Go to sectionDirect links
Click a state
Rondônia, São Paulo and Tocantins have a full analysis of ICMS, deadlines and rules.
- State with its own page
- State without its own page
See all 27 states as a list
| State | Status | Detail |
|---|---|---|
| Rondônia (RO) | Rondônia | see details ICMS, obligations and calendar |
| Acre (AC) | no page of its own | |
| Amazonas (AM) | no page of its own | |
| Roraima (RR) | no page of its own | |
| Pará (PA) | no page of its own | |
| Amapá (AP) | no page of its own | |
| Tocantins (TO) | Tocantins | see details ICMS, obligations and calendar |
| Maranhão (MA) | no page of its own | |
| Piauí (PI) | no page of its own | |
| Ceará (CE) | no page of its own | |
| Rio Grande do Norte (RN) | no page of its own | |
| Paraíba (PB) | no page of its own | |
| Pernambuco (PE) | no page of its own | |
| Alagoas (AL) | no page of its own | |
| Sergipe (SE) | no page of its own | |
| Bahia (BA) | no page of its own | |
| Minas Gerais (MG) | no page of its own | |
| Espírito Santo (ES) | no page of its own | |
| Rio de Janeiro (RJ) | no page of its own | |
| São Paulo (SP) | São Paulo | see details ICMS, obligations and calendar |
| Paraná (PR) | no page of its own | |
| Santa Catarina (SC) | no page of its own | |
| Rio Grande do Sul (RS) | no page of its own | |
| Mato Grosso do Sul (MS) | no page of its own | |
| Mato Grosso (MT) | no page of its own | |
| Goiás (GO) | no page of its own | |
| Distrito Federal (DF) | no page of its own |
State pages available
Rondônia (RO)
ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL, ICMS-ST and the calculated calendar in Rondônia.
São Paulo (SP)
ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL, ICMS-ST and the calculated calendar in São Paulo.
Tocantins (TO)
ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL, ICMS-ST and the calculated calendar in Tocantins.
Other states
- Acre (AC)
- Alagoas (AL)
- Amapá (AP)
- Amazonas (AM)
- Bahia (BA)
- Ceará (CE)
- Distrito Federal (DF)
- Espírito Santo (ES)
- Goiás (GO)
- Maranhão (MA)
- Mato Grosso (MT)
- Mato Grosso do Sul (MS)
- Minas Gerais (MG)
- Paraná (PR)
- Paraíba (PB)
- Pará (PA)
- Pernambuco (PE)
- Piauí (PI)
- Rio Grande do Norte (RN)
- Rio Grande do Sul (RS)
- Rio de Janeiro (RJ)
- Roraima (RR)
- Santa Catarina (SC)
- Sergipe (SE)
The six obligations the pages cover
ICMS
Payment of the tax assessed. The deadline varies by state and, in some, by activity.
EFD ICMS/IPI
Digital tax bookkeeping, created by Ajuste SINIEF 2/2009. The filing deadline is set by an act of each state.
GIA or equivalent
Monthly ICMS return in the format each state uses. Some states waive the periodic regime.
DeSTDA
Simples Nacional return on tax substitution, rate differential and advance payment, under Ajuste SINIEF 12/2015.
DIFAL
Rate differential. The payment day is set by the destination state or by the taxpayer regime.
ICMS-ST
Tax substitution. The deadline depends on the state and the type of substitute.
Deadlines side by side, state by state
Summary of the deadlines for each state with its own page. The text of the act and the source for each deadline are on the state page.
| Obligation | Rondônia | São Paulo | Tocantins |
|---|---|---|---|
| ICMS | Day 20 of the following month (monthly assessment) | By activity (CPR); the most common is day 20 of the following month | Day 9 of the following month (Portaria valid for 2026) |
| EFD ICMS/IPI | Day 14 of the following month, even on a non-business day | Day 20 of the following month | 9th business day of the following month |
| GIA or equivalent | GIA-ST: day 10 of the following month | Waived from the periodic regime, for operations from 1/1/2026 | GIAM: day 9 of the following month |
| DeSTDA | Day 28 of the following month, or the next business day | Day 28 of the following month, or the next business day | Day 28 of the following month, or the next business day |
| DIFAL | Paid when the goods arrive, on purchases by Simples Nacional taxpayers | Day 15 of the following month (sender in another state) | See art. 516 of the RICMS/TO |
| ICMS-ST | Day 9 of the month after the sale (registered substitute) | Day 20 of the following month; energy day 9; fuels day 10 | Day 9 of the month after the withholding (substitute from another state) |
Next dates and most recent acts
Rondônia
Next calculated due dates:
28/10/2026: DeSTDA (Ajuste SINIEF 12/2015), period 2026-09.
09/11/2026: ICMS-ST (payment), period 2026-10.
30/11/2026: DeSTDA (Ajuste SINIEF 12/2015), period 2026-10.
Most recent acts:
23/03/2022: Decreto 26.994. The consolidated text refers to art. 2º of this decree in a note on the day 14 deadline. What art.
16/07/2018: Decreto 23.020. It had created a deadline to correct the previous year's EFD (until 14 August). That provision was repealed in 2019.
28/05/2018: Decreto 22.883. It added the day 14 deadline to art. 106 of Anexo XIII, in effect since 1/5/2018.
São Paulo
Next calculated due dates:
28/10/2026: DeSTDA (Ajuste SINIEF 12/2015), period 2026-09.
30/11/2026: DeSTDA (Ajuste SINIEF 12/2015), period 2026-10.
15/12/2026: DIFAL and GNRE (payment), period 2026-11.
Most recent acts:
22/12/2023: Portaria SRE 82. It now allows the EFD to be corrected without prior approval, in any reference month, and created a fee for some cases. In force since 1/1/2024.
04/05/2018: Portaria CAT 38. It waived the DeSTDA filing when there are no amounts to report in the month. The waiver does not apply to the information required by other states (§ 6º).
10/11/2016: Portaria CAT 107. It set the DeSTDA deadline at day 28 of the following month (or the next business day), in effect since 1/10/2016. Before, it was day 20.
Tocantins
Next calculated due dates:
28/10/2026: DeSTDA (Ajuste SINIEF 12/2015), period 2026-09.
09/11/2026: GIA or equivalent obligation, period 2026-10.
13/11/2026: EFD ICMS/IPI (filing), period 2026-10.
Most recent acts:
18/10/2016: Portaria SEFAZ 915/2016. It lets taxpayers that did not file the EFD from 2011 to 2015, in specific cases, submit their books through another electronic system instead of the EFD (for example, a switch between Simples and the normal regime).
18/10/2016: Portaria SEFAZ 917/2016. Latest version of the code tables listed on the official page, in effect since 1/1/2017.
10/03/2016: Portaria SEFAZ 208/2016. New version of the two code tables, in effect since 1/1/2016 (republished to correct it).
Which rule sets each deadline and what changes on a non-business day
Rondônia
- ICMSRICMS/RO art. 57, XI, a
- EFD ICMS/IPIRICMS/RO Anexo XIII, art. 106, § 2ºNon-business day: moves to the previous business day.
- GIA or equivalentRICMS/RO Anexo VI, art. 32, and Ajuste SINIEF 04/93
- DeSTDASEDIF guidance from SEFIN-RO (questions and answers)Non-business day: moves to the next business day.
- DIFALRICMS/RO art. 57, I, e
- ICMS-STRICMS/RO art. 57, XII
Non-business day: the act cited does not give the rule for ICMS, GIA or equivalent, DIFAL and ICMS-ST. See the act.
São Paulo
- ICMSRICMS/SP Anexo IV, art. 2º, VI (CPR 1200)
- EFD ICMS/IPIPortaria CAT 147/2009, art. 10
- GIA or equivalentPortaria SRE 2/2025, via the service page
- DeSTDAPortaria CAT 23/2016, art. 1º, § 2ºNon-business day: moves to the next business day.
- DIFALRICMS/SP Anexo IV, § 6º
- ICMS-STRICMS/SP Anexo IV, art. 3º, § 1º
Non-business day: the act cited does not give the rule for ICMS, EFD ICMS/IPI, GIA or equivalent, DIFAL and ICMS-ST. See the act.
Tocantins
- ICMSPortaria SEFAZ 61/2026, art. 1º (valid for 2026)
- EFD ICMS/IPIPortaria SEFAZ 1.415/2009, art. 2ºNon-business day: does not apply.
- GIA or equivalentGIAM service page of SEFAZ-TONon-business day: moves to the previous business day.
- DeSTDAAjuste SINIEF 12/2015Non-business day: moves to the next business day.
- DIFALArt. 516 of the RICMS/TO, cited by the official DIFAL page
- ICMS-STRICMS/TO art. 64, § 1º, II (via the official page) and Portaria SEFAZ 61/2026
Non-business day: the act cited does not give the rule for ICMS, DIFAL and ICMS-ST. See the act.
Points to watch in each state
In some acts, the deadline is only certain after you read another provision or confirm it with the SEFAZ. These are the points for each state.
In every state: specific rates, the poverty fund and tax benefits depend on provisions of the regulation itself.
Rondônia
- EFD ICMS/IPI: The consolidated text of Anexo XIII refers to art. 2º of Decreto 26.994/2022, which may affect the deadline. Read that act before you set up.
- DeSTDA: The source is SEFIN-RO guidance in question-and-answer form, not a rule. Confirm the state rule for the DeSTDA.
- DIFAL: Payment when the goods arrive, on Simples purchases, is in art. 57, I, e. The general DIFAL deadline in the normal monthly assessment must be confirmed in a provision of SEFIN-RO.
São Paulo
- GIA or equivalent: The periodic-regime GIA is waived for operations from 1/1/2026, under Portaria SRE 2/2025 on the SEFAZ-SP service page. Confirm the cases and exceptions in the portaria.
Tocantins
- EFD ICMS/IPI: The 9th business day deadline is in Portaria SEFAZ 1.415/2009, amended in 2013 with no change to the article that sets the deadline. Confirm with SEFAZ-TO whether a later act changed this deadline before you set up.
- GIA or equivalent: The GIAM service page gives day 9 and says the deadline does not move on a non-business day, so filing moves earlier. The source portarias are in the other obligations section.
- DeSTDA: The deadline comes from Ajuste SINIEF 12/2015. Waivers and state-level rules must be confirmed with SEFAZ-TO.
- DIFAL: The official DIFAL page refers to art. 516 of the RICMS/TO. The payment day must be read in that article.
National rule behind the EFD
Ajuste SINIEF 2/2009
03/04/2009. National CONFAZ rule that creates the EFD. Each state sets, by its own act, the deadline, the tables and the registration.
Text of the act: “Fica instituída a Escrituração Fiscal Digital - EFD, para uso pelos contribuintes do Imposto sobre Operações”
How to bring each state deadline into the setup
- 1
Read the act
Open the address given for the obligation, find the article cited and compare it with the text before you use the deadline.
- 2
Record the parameter
In SAP, store the deadline with the rule, the article and the date of the last review. The master data then shows where each number came from.
- 3
Cross-check with the calendar
Use the calculated due dates to check the close. The date is calculated by rule and does not replace the SEFAZ act.
- 4
Review when the act changes
Compare the new text with the stored parameter. The difference must show in the record before the next close.
- 5
Keep the proof
Keep the evidence that SAP runs the deadline as the rule requires. The tax decision stays with the client.
What the rule publishes in each state
The general internal rate is the base rule. Specific rates, the poverty fund and tax benefits, where they apply, are in provisions of their own.
| State | General internal rate | Rule | Source |
|---|---|---|---|
| Rondônia | 19,5% | RICMS/RO (Decreto 22.721/2018), art. 12, I, e, as worded by Decreto 29.048/2024, in effect since 12/01/2024 | Open the source |
| São Paulo | 18% | Lei 6.374/1989, art. 34, I, as worded by Lei 13.230/2008, in effect since 01/01/2009 | Open the source |
| Tocantins | See the current RICMS/TO | RICMS/TO | Regulation text at SEFAZ-TO |
Questions about ICMS by state
01What does each state page include?+
Deadline, rule and literal text of the act for ICMS, EFD ICMS/IPI, GIA or equivalent, DeSTDA, DIFAL and ICMS-ST, the general internal rate when the regulation gives the percentage, the next calculated due dates and the list of acts cited.
02Which states have their own page?+
Rondônia, São Paulo, Tocantins. The other states appear on the map without a link.
03Why do some states appear without a link?+
The map shows all 27 states and links only those with their own page. The others appear in gray, with no link.
04Are the deadlines official?+
The deadline for each obligation comes with the literal text of the act and the source address. The calendar dates are calculated by rule and do not replace the SEFAZ act.
05Does this page give tax advice?+
No. The tax decision always belongs to the client. DFSpro documents what the rule says and how the behavior can be configured and proved in SAP.
06Where is the full calendar?+
In the tax calendar on the site, which covers the 27 states and the federal obligations.
07Is there a page for each city?+
No. The series is by state: ICMS is a state tax, and the ancillary obligations covered here follow the rule of each state.
08How do I use these pages to set up SAP?+
Read the act shown on the obligation card, record the rule, the article and the date of the last review in SAP with each parameter, and use the calendar to check the close.
09What should I do when the page tells me to check the act?+
Open the address given, read the article cited and only then set up the deadline. Where the act does not support a number, no number is given.
10Does the general internal rate appear on every page?+
It appears on the pages where the state regulation gives the percentage. On the others, the percentage must be checked in the current regulation and no value is given.
11What is the DeSTDA and who files it?+
It is the return on tax substitution, rate differential and advance payment, under Ajuste SINIEF 12/2015. Each state page shows the deadline and the rule that sets it.
12What does it mean when a deadline moves later or earlier?+
Moving later means going to the next business day when the date falls on a non-business day. Moving earlier means going to the previous business day. Each obligation follows the rule of the act that sets it.
13Can I copy the deadline from one state to another?+
No. Each state sets its own deadline by its own act. The comparison table shows the differences between the states with a page.
14How are the calendar dates calculated?+
By rule, from the rules cited on each page. They are not an official deadline and do not replace the SEFAZ act.
15How do I ask for a page for my state?+
Contact DFSpro through the site, saying the state and the obligations that weigh most on your close.
Bring the right deadline of each state into SAP
The SAP Tax Diagnostic shows where the deadlines and rates of each state are set up today and whether each has a source rule on record.