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States: Ceará

ICMS in Ceará: deadlines, rules and calendar

Ceará charges a general internal rate of 18%, and normal-regime ICMS is due by the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, art (Decreto 33.327/2019). 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 Ceará See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 16/11/2026. Watch for earlier payment and for extensions.

18%

General internal rate in Ceará.

By the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, art

Normal-regime ICMS, Decreto 33.327/2019.

8 acts

Acts of the state in the official source, the most recent dated 05/09/2023.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and text for each obligation.

Go to section

02IT and SAP

What to set up and the proof.

Go to section

03Accounting

Calculated due dates for the coming months.

Go to section

04Audit

Acts cited, in date order.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Ceará: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)By the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, artDecreto 33.327/2019Moves to the next business day
EFD ICMS/IPIDay 20 of the following monthIN SEFAZ-CE 102/2023Moves to the next business day
GIA or equivalentGIA-ST repealed in 2026Decreto 36.816/2025Does not apply
DeSTDA2, waives the filing of the DeSTDA with CearáDecreto 31.903/2016, article 2Does not apply
DIFALDay 15 of the following monthDecreto 33.327/2019, article 88, VIIMoves to the next business day
ICMS-STDay 20 of the following monthDecreto 33.327/2019Moves to the next business day

Each obligation in detail

ICMS (payment)

Deadline
By the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, art.
Who must comply
Normal-regime taxpayers.
Rule
Decreto 33.327/2019 (RICMS/CE), article 88, I, II and III, article 88, I, II, III.
Non-business day
Moves to the next business day.
Deadline detail
By the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, article 88, II, a, as the text shows).
Text of the act“até último dia útil do mês subsequente ao da ocorrência do fato gerador, para os contribuintes mencionados nas alíneas deste inciso” Also: “seja feriado estadual ou nacional fica prorrogado para o primeiro dia útil subsequente.”

Before you set up: The reading of Decreto 33.327/2019 covers only part of the rule for ICMS (payment). Confirm the current version of the text. Check the status of the act.

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
IN SEFAZ-CE 102/2023 (new wording of article 2 of IN 45/2009), with IN 103/2023, article 2, I, of IN 45/2009.
Non-business day
Moves to the next business day.
Deadline detail
EFD ICMS/IPI is transmitted by the 20th day of the month after the reference period, for companies under the normal payment regime.
Text of the act“até o dia 20 do mês subsequente ao período de referência, para as empresas enquadradas no regime de recolhimento normal”

Open the official act

GIA or equivalent

Deadline
GIA-ST repealed in 2026.
Who must comply
Varies by regime and substitute.
Rule
Decreto 35.061/2022, article 93, repealed by Decreto 36.816/2025.
Non-business day
Does not apply.
Deadline detail
GIA-ST of other states: section repealed since 01/01/2026.
Text of the act“fica revogada a Seção III do Capítulo II do Título II pelo art. 2.º do Decreto n.º 36.816, de 2025”

Before you set up: The reading of Decreto 36.816/2025 covers only part of the rule for GIA or equivalent. Confirm the current version of the text. Check the status of the act.

Open the official act

DeSTDA

Deadline
2, waives the filing of the DeSTDA with Ceará.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
Decreto 31.903/2016 (CE), Ajuste SINIEF 12/2015, third clause, § 3, article 2.
Non-business day
Does not apply.
Deadline detail
2, waives the filing of the DeSTDA with Ceará.
Text of the act“Os contribuintes deste Estado ficam dispensados de apresentar mensalmente, a este Estado, a Declaração de Substituição Tributária, Diferencial de Alíquota e Antecipação (DeSTDA)”

Before you set up: The reading of Decreto 31.903/2016, article 2 covers only part of the rule for DeSTDA. Confirm the current version of the text. Check the status of the act.

Open the official act

DIFAL

Deadline
Day 15 of the following month.
Who must comply
Taxpayers in interstate operations.
Rule
Decreto 33.327/2019 (RICMS/CE), article 88, VII.
Non-business day
Moves to the next business day.
Deadline detail
Non-business day: the 2026 agenda shows due dates on 18/02 and 16/03 (day 15 is not a business day), but the decree does not say.
Text of the act“até o 15.º (décimo quinto) dia do mês subsequente, quando contribuintes estabelecidos em outras unidades da Federação e inscritos neste Estado como credenciados” Also: “seja feriado estadual ou nacional fica prorrogado para o primeiro dia útil subsequente.”

Open the official act

ICMS-ST

Deadline
Day 20 of the following month.
Who must comply
Tax substitutes.
Rule
Decreto 33.327/2019 (RICMS/CE), article 88, II, a, VI and VII, article 88, II, a; VI; VII.
Non-business day
Moves to the next business day.
Deadline detail
Decreto 33.327/2019, article 88: 20th day of the following month for substitutes, wholesalers and retailers on ICMS-ST due on inputs, on sales, withheld at source and on own operations (II, a); substitute from another state registered in CE, within the deadlines of the agreement or protocol (VI); accredited taxpayer from another state selling to a non-taxpayer final consumer, day 15 (VII).
Text of the act“a) substitutos, atacadistas e varejistas, nos casos de ICMS Substituição Tributária devido por entradas, por saídas, o retido na fonte” Also: “seja feriado estadual ou nacional fica prorrogado para o primeiro dia útil subsequente.”

Before you set up: Same rule as article 87 of Decreto 33.327/2019 (state or national holiday); moves earlier if it falls on the last day of the month.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/CE (Decreto 33.327/2019) article 45, I, e: 18%.

Text of the act: “(...) 18% (dezoito por cento) (...)”

Open the source

Poverty fund (2 percentage points (FECOP) on products listed in art. 47): RICMS/CE article 47.

Text of the act: “acrescidas de dois pontos percentuais relativos ao Fundo”

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, EFD, DIFAL and ST.

No non-business day rule: GIA and DeSTDA.

Rule for each date

  • DIFAL: Day 15 of the following month.
  • EFD ICMS/IPI: Day 20 of the following month.
  • ICMS-ST: Day 20 of the following month.
ObligationPeriodCalculated due date
DIFALOctober 202616/11/2026
EFD ICMS/IPIOctober 202620/11/2026
ICMS-STOctober 202620/11/2026
DIFALNovember 202615/12/2026
EFD ICMS/IPINovember 202621/12/2026
ICMS-STNovember 202621/12/2026

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 deferral

Payment of the tax is postponed to a later stage in the cases listed in Annex II.

Rule: Decreto 33.327/2019, articles 9 and 10 and Annex II.

Text of the act: “Entende-se por diferimento a postergação do pagamento do ICMS devido em determinada operação ou prestação”

Open the source

Tax base reduction

The tax base is reduced in the cases listed in Annex III.

Rule: Decreto 33.327/2019, article 44 and Annex III.

Text of the act: “A base de cálculo do imposto será reduzida nas hipóteses relacionadas no Anexo III deste Decreto.”

Open the source

Exemption or benefit with a later condition

If the later condition is not met, the benefit ends and ICMS is charged.

Rule: Decreto 33.327/2019, article 8.

Text of the act: “A isenção ou qualquer outro benefício fiscal cujo reconhecimento depender de condição posterior não prevalecerá quando esta não for satisfeita”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

DeSTDA to Ceará (waiver)

Deadline: waived.

Rule: Decreto 31.903/2016, article 2.

Text of the act: “Os contribuintes deste Estado ficam dispensados de apresentar mensalmente, a este Estado, a Declaração de Substituição Tributária, Diferencial de Alíquota e Antecipação (DeSTDA)”

Open the source

GIA-ST of taxpayers from other states (Section III, article 93)

Deadline: frequency set by the legislation; section repealed with effect from 01/01/2026.

Rule: Decreto 35.061/2022, article 93, repealed by Decreto 36.816/2025.

Text of the act: “fica revogada a Seção III do Capítulo II do Título II pelo art. 2.º do Decreto n.º 36.816, de 2025”

Open the source

SEFAZ-CE Tax Agenda

Official page with the tax agenda for download.

Text: “Faça o download da Agenda Tributária aqui”

Open the source

Where to ask the tax authority

Channel: Tax support desk.

Phone: (85) 3108-2200.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

ActDateWhat it saysStatusSource
Normative Instruction 4530/12/2009

Form and requirement to transmit the EFD; deadline on day 20 of the following month.

Text of the act: “até o dia 20 do mês subsequente ao período de referência, para as empresas enquadradas no regime de recolhimento normal”

Changed by a later actOpen the act
Normative Instruction 4002/10/2013

Created the accreditation to pay ICMS on the entry of goods from other states.

Text of the act: “fica revogada pelo art. 18 da Normative Instruction nº 136, de 2025 (DOE 29/10/2025)”

RepealedOpen the act
Decreto 31.90318/03/2016

Incorporates agreements and SINIEF adjustments; waives the filing of the DeSTDA with Ceará.

Text of the act: “Os contribuintes deste Estado ficam dispensados de apresentar mensalmente, a este Estado, a Declaração de Substituição Tributária, Diferencial de Alíquota e Antecipação (DeSTDA)”

-Open the act
Decreto 33.32730/10/2019

RICMS of Ceará: general ICMS rules, including payment deadlines.

Text of the act: “O recolhimento do ICMS, ressalvados os prazos previstos na legislação específica alusiva ao imposto, deverá ser efetuado com a observância dos seguintes prazos”

Changed by a later actOpen the act
Decreto 34.98117/10/2022

Amends the RICMS of Ceará (Decreto 33.327/2019).

Text of the act: “ALTERA O DECRETO Nº33.327, DE 30 DE OUTUBRO DE 2019”

-Open the act
Decreto 35.06121/12/2022

Consolidates the ICMS ancillary obligations in Ceará (Book II).

Text of the act: “(...) Este Decreto consolida e regulamenta a legislação estadual do Imposto sobre (...)”

Changed by a later actOpen the act
Normative Instruction 10225/08/2023

Sets the deadline to submit the EFD file, in effect from 1 May 2023.

Text of the act: “REGULAMENTA O ART. 182, INCISO VI, ALÍNEA "a", DO DECRETO N.º 35.061, DE 21 DE DEZEMBRO DE 2022”

In force in the consolidated textOpen the act
Normative Instruction 10305/09/2023

Repeals the sole paragraph of article 2 of IN 45, which dealt with non-business days in the EFD.

Text of the act: “Fica revogado o parágrafo único do art. 2.º da Normative Instruction n.º 45, de 30 de dezembro de 2009.”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): The reading of Decreto 33.327/2019 covers only part of the rule for ICMS (payment). Confirm the current version of the text. Check the status of the act.
  • GIA or equivalent: The reading of Decreto 36.816/2025 covers only part of the rule for GIA or equivalent. Confirm the current version of the text. Check the status of the act.
  • DeSTDA: The reading of Decreto 31.903/2016, article 2 covers only part of the rule for DeSTDA. Confirm the current version of the text. Check the status of the act.
  • ICMS-ST: Same rule as article 87 of Decreto 33.327/2019 (state or national holiday); moves earlier if it falls on the last day of the month.
  • Tax benefits in Ceará: 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 all 27 states as a list
All 27 states, the status of each and where it leads
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)Distrito Federalsee details ICMS, obligations and calendar
Frequently asked questions

Questions about ICMS in Ceará

01When is ICMS due in Ceará?+

By the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, art (Decreto 33.327/2019).

02What is the EFD deadline in Ceará?+

Day 20 of the following month (IN SEFAZ-CE 102/2023).

03What is the general internal rate in Ceará?+

18%. Basis: RICMS/CE (Decreto 33.327/2019) article 45, I, e.

04Is there a GIA in Ceará?+

GIA-ST repealed in 2026 (Decreto 36.816/2025).

05How does the DeSTDA work in Ceará?+

2, waives the filing of the DeSTDA with Ceará (Decreto 31.903/2016, article 2).

06What is the DIFAL deadline in Ceará?+

Day 15 of the following month (Decreto 33.327/2019, article 88, VII).

07What is the ST deadline in Ceará?+

Day 20 of the following month (Decreto 33.327/2019).

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

Moves to the next business day: ICMS, EFD, DIFAL and ST. No non-business day rule: GIA and DeSTDA.

09Which benefits does the page mention?+

ICMS deferral; Tax base reduction; Exemption or benefit with a later condition. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as by the 20th day of the month after the taxable event for substitutes (ICMS-ST on inputs), wholesalers and retailers (Decreto 33.327/2019, art for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Ceará rules?+

The page gathers 8 acts, from 30/12/2009 to 05/09/2023, 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 Decreto 33.327/2019 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Tax support desk. Phone: (85) 3108-2200.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Ceará, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP