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States: Espírito Santo

ICMS in Espírito Santo: deadlines, rules and calendar

Espírito Santo charges a general internal rate of 17%, and normal-regime ICMS is due 168 of the RICMS/ES: industry, by the tenth (RICMS/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV). 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 Espírito Santo See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 25/11/2026. Watch for earlier payment and for extensions.

17%

General internal rate in Espírito Santo.

168 of the RICMS/ES: industry, by the tenth

Normal-regime ICMS, RICMS/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV.

10 acts

Acts of the state in the official source, the most recent dated 01/02/2016.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and text for each obligation.

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02IT and SAP

What to set up and the proof.

Go to section

03Accounting

Calculated due dates for the coming months.

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04Audit

Acts cited, in date order.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Espírito Santo: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)168 of the RICMS/ES: industry, by the tenthRICMS/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXVSee the act
EFD ICMS/IPIBy day 20 of the following month, kept even on a weekend or holidayRICMS/ES article 758-JDoes not apply
GIA or equivalentDay 25 of the following monthRICMS/ES (§ 7)See the act
DeSTDADay 28 of the following monthAjuste SINIEF 12/2015, eleventh clauseMoves to the next business day
DIFALElements the text does not prove (the 15th day in artRICMS/ES, articles 534-Z-Z-Z-F and 534-Z-Z-Z-G, article 534-Z-Z-Z-G, § 2See the act
ICMS-STICMS-ST: by the day set in an act of the State Secretary of Finance (annual ordinances)RICMS/ES, article 168, XISee the act

Each obligation in detail

ICMS (payment)

Deadline
168 of the RICMS/ES: industry, by the tenth.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/ES (Decreto 1.090-R/2002), consolidated on the SEFAZ/ES site, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV.
Deadline detail
commercial establishments and providers of transport and postal services, by the eighteenth day; construction, by the nineteenth day; raw coffee by wholesalers, by day ten; sale of goods in general (item II), by the second business day after the taxable event; electricity and communication, by the eighth day.
Text of the act“(...) o décimo nono dia do mês subseqüente ao do respectivo período de apuração, nas operações promovidas por estabelecimentos (...)”

Before you set up: RICMS/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV sets 168 of the RICMS/ES: industry, by the tenth, without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.

Open the official act

EFD ICMS/IPI

Deadline
By day 20 of the following month, kept even on a weekend or holiday.
Who must comply
Taxpayers required to file the EFD.
Rule
RICMS/ES article 758-J (Decreto 2.517-R, de 12/05/2010), article 758-J, caput.
Non-business day
Does not apply.
Text of the act“(...) enviado até o dia vinte do mês (...)” Also: “O prazo de envio do arquivo da EFD permanece até o dia 20 independentemente de ser final de semana ou feriado.”

Open the official act

GIA or equivalent

Deadline
Day 25 of the following month.
Who must comply
Varies by regime and substitute.
Rule
RICMS/ES (Decreto 1.090-R/2002, consolidated text on the SEFAZ/ES site), (§ 7).
Deadline detail
GIA-ST: the establishment that withholds the tax sends the GIA-ST by day 25 of the following month. DIEF waived since 2019 (not validated here).
Text of the act“remeterá à Gerência Fiscal, até o dia 25 do mês subsequente ao da operação, a Guia Nacional de Informação e Apuração do ICMS Substituição Tributária”

Before you set up: RICMS/ES (§ 7) sets day 25 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.

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, eleventh clause (as worded by Convênio ICMS 15/16).
Non-business day
Moves to the next business day.
Text of the act“(...) o dia 28 (vinte e oito) do mês subsequente ao encerramento (...)” Also: “(...) o caso, até o primeiro dia útil (...)”

Before you set up: The reading of Ajuste SINIEF 12/2015, eleventh clause 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
Elements the text does not prove (the 15th day in art.
Who must comply
Taxpayers in interstate operations.
Rule
RICMS/ES, articles 534-Z-Z-Z-F and 534-Z-Z-Z-G, article 534-Z-Z-Z-G, § 2; article 534-Z-Z-Z-F, I and III.
Text of the act“até o décimo quinto dia do mês subsequente à saída do bem ou ao início da prestação de serviço, por meio de DUA”

Before you set up: RICMS/ES, articles 534-Z-Z-Z-F and 534-Z-Z-Z-G, article 534-Z-Z-Z-G, § 2 sets elements the text does not prove (the 15th day in art, without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.

Open the official act

ICMS-ST

Deadline
ICMS-ST: by the day set in an act of the State Secretary of Finance (annual ordinances).
Who must comply
Tax substitutes.
Rule
RICMS/ES (Decreto 1.090-R/2002, consolidated text on the SEFAZ/ES site), article 168, XI.
Deadline detail
ICMS-ST: by the day set in an act of the State Secretary of Finance (annual ordinances). Day of the month not obtained.
Text of the act“até o dia previsto em ato do Secretário de Estado da Fazenda, nas operações e prestações sujeitas ao regime de substituição tributária”

Before you set up: RICMS/ES, article 168, XI sets ICMS-ST: by the day set in an act of the State Secretary of Finance (annual ordinances), without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/ES article 71, I, a (wording of item a given by Decreto 2.428-R, de 17/12/2009): 17%.

Text of the act: “As alíquotas do imposto são: I - dezessete por cento:”

Open the source

Poverty fund (2 additional percentage points (only on the products of art. 71, IV, d and e)): RICMS/ES article 71-A (added by Decreto 1.637-R, de 24/02/2006).

Text of the act: “serão adicionadas de dois pontos percentuais, cuja arrecadação”

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: DeSTDA.

No non-business day rule: EFD.

The text of the act applies: ICMS, GIA, DIFAL and ST.

Rule for each date

  • GIA or equivalent: Day 25 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
GIA or equivalentOctober 202625/11/2026
DeSTDAOctober 202630/11/2026
GIA or equivalentNovember 202625/12/2026
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.

INVEST-ES

The RICMS mentions a tax base reduction for fuel oil used by a thermoelectric plant that benefits from INVEST-ES.

Rule: RICMS/ES, provisions added by Decreto 2.384-R, de 29/10/2009.

Text of the act: “óleo combustível destinado a usina termelétrica beneficiária do INVEST-ES, com redução”

Open the source

COMPETE-ES

The RICMS mentions the signatory of the COMPETE-ES membership agreement in an installment-payment case.

Rule: RICMS/ES, item V added by Decreto 2.559-R, de 28/07/2010.

Text of the act: “signatário do termo de adesão ao Programa para Incremento da Competitividade Sistêmica do”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

GIA-ST (ICMS-ST withholding)

Deadline: See the act.

Rule: RICMS/ES, provision with § 7 that refers to Ajuste SINIEF 04/93.

Text of the act: “até o dia 25 do mês subsequente ao da operação, a Guia Nacional de Informação e Apuração do ICMS”

Open the source

SEFAZ/ES EFD information page: submission deadline

SEFAZ states that the EFD deadline stays on day 20 even on a weekend or holiday.

Text: “O prazo de envio do arquivo da EFD permanece até o dia 20 independentemente de ser final de semana ou feriado.”

Open the source

Where to ask the tax authority

Channel: SEFAZ/ES, State Department of Finance (headquarters, Vitória).

Phone: (27) 3347-5102.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 2002 to 2010

ActDateWhat it saysStatusSource
Decreto 1.090-R25/10/2002

Approves the RICMS/ES, which consolidates the ICMS legislation in Espírito Santo.

Text of the act: “(...) Fica aprovado o Regulamento do Imposto sobre Operações Relativas (...)”

In force in the consolidated textOpen the act
Decreto 1.637-R24/02/2006

Added articles 71-A and 82-A: an additional two percentage points tied to the State Fund to Combat Poverty.

Text of the act: “Art. 71-A incluído pelo Decreto n.º 1.637-R, de 24.02.06”

-Open the act
Decreto 2.384-R29/10/2009

Added items that deal with beneficiaries of INVEST-ES (tax base reduction).

Text of the act: “Inciso VIII incluído pelo Decreto n.º 2.384-R de 29.10.09”

-Open the act
Decreto 2.428-R17/12/2009

Gave new wording to item a of subsection I of article 71, general rate of 17% on internal operations.

Text of the act: “Nova redação dada à alínea ‘a’ pelo Decreto n.º 2.428-R, de 17.12.09”

-Open the act
Decreto 2.517-R12/05/2010

Changed the EFD submission deadline, which moved to day twenty of the following month (article 758-J).

Text of the act: “Nova redação dada ao § 2.º pelo Decreto n.º 2.517-R, de 12.05.10”

-Open the act

Acts from 2010 to 2016

ActDateWhat it saysStatusSource
Decreto 2.559-R28/07/2010

Added to the RICMS/ES a case tied to the COMPETE-ES program (article on installment payment and penalty reduction).

Text of the act: “Inciso V incluído pelo Decreto n.º 2.559-R, de 28.07.10”

-Open the act
Decreto 3.189-R27/12/2012

Changed provisions of the RICMS/ES, among them rules on bookkeeping and the EFD (rectification).

Text of the act: “Alterado pelo Decreto nº 3.189-R, de 27 de dezembro de 2012, DOE 28/12/12”

-Open the act
Decreto 3.323-R10/06/2013

Changed the RICMS/ES, including article 168, I, a: payment on the first business day after customs clearance.

Text of the act: “Nova redação dada pelo Decreto n.° 3.323-R de 10.06.13”

-Open the act
Decreto 3.916-R22/12/2015

Added to the RICMS/ES article 534-Z-Z-Z-F, on payment of the rate differential on sales to non-taxpayer final consumers.

Text of the act: “Art. 534-Z-Z-Z-F incluído pelo Decreto n.º 3.916-R, de 22.12.15”

-Open the act
Decreto 3.940-R01/02/2016

Gave new wording to article 534-Z-Z-Z-F and other provisions on DIFAL for final consumers.

Text of the act: “Nova redação dada ao caput art. 534-Z-Z-Z-F pelo Decreto n.° 3.940-R, de 01.02.16”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): RICMS/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV sets 168 of the RICMS/ES: industry, by the tenth, without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.
  • GIA or equivalent: RICMS/ES (§ 7) sets day 25 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.
  • DeSTDA: The reading of Ajuste SINIEF 12/2015, eleventh clause covers only part of the rule for DeSTDA. Confirm the current version of the text. Check the status of the act.
  • DIFAL: RICMS/ES, articles 534-Z-Z-Z-F and 534-Z-Z-Z-G, article 534-Z-Z-Z-G, § 2 sets elements the text does not prove (the 15th day in art, without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.
  • ICMS-ST: RICMS/ES, article 168, XI sets ICMS-ST: by the day set in an act of the State Secretary of Finance (annual ordinances), without saying what happens on a non-business day. Confirm with the tax authority of Espírito Santo.
  • Tax benefits in Espírito Santo: 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 Espírito Santo

01When is ICMS due in Espírito Santo?+

168 of the RICMS/ES: industry, by the tenth (RICMS/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV).

02What is the EFD deadline in Espírito Santo?+

By day 20 of the following month, kept even on a weekend or holiday (RICMS/ES article 758-J).

03What is the general internal rate in Espírito Santo?+

17%. Basis: RICMS/ES article 71, I, a (wording of item a given by Decreto 2.428-R, de 17/12/2009).

04Is there a GIA in Espírito Santo?+

Day 25 of the following month (RICMS/ES (§ 7)).

05How does the DeSTDA work in Espírito Santo?+

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

06What is the DIFAL deadline in Espírito Santo?+

Elements the text does not prove (the 15th day in art (RICMS/ES, articles 534-Z-Z-Z-F and 534-Z-Z-Z-G, article 534-Z-Z-Z-G, § 2).

07What is the ST deadline in Espírito Santo?+

ICMS-ST: by the day set in an act of the State Secretary of Finance (annual ordinances) (RICMS/ES, article 168, XI).

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

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

09Which benefits does the page mention?+

INVEST-ES; COMPETE-ES. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as 168 of the RICMS/ES: industry, by the tenth for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Espírito Santo rules?+

The page gathers 10 acts, from 25/10/2002 to 01/02/2016, 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/ES, article 168, II, VI, VIII, IX, XIV, XVII, XVIII, XXV with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

SEFAZ/ES, State Department of Finance (headquarters, Vitória). Phone: (27) 3347-5102.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Espírito Santo, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP