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States: Federal District

ICMS in the Federal District: deadlines, rules and calendar

The Federal District charges a general internal rate of 20%, and normal-regime ICMS is due see the act cited (Decreto 18.955/1997). 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 the Federal District See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 10/11/2026. Watch for earlier payment and for extensions.

20%

General internal rate in the Federal District.

See the act cited

Normal-regime ICMS, Decreto 18.955/1997.

11 acts

Acts of the state in the official source, the most recent dated 29/10/2024.

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.

Go to section
Direct links
Direct links:Before you set upAll states
Obligations

ICMS in the Federal District: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)See the act citedDecreto 18.955/1997See the act
EFD ICMS/IPIDay 20 of the following monthPortaria SEFP/DF 192, de 11/06/2019, article 6, caputSee the act
GIA or equivalentDay 10 of the following monthDecreto 18.955/1997See the act
DeSTDASee the act citedRICMS/DF, Decreto 18.955/1997, article 207-B and sole paragraphDoes not apply
DIFAL74: DIFAL of a sender or provider from another state registered in the CF/DF, for a non-taxpayer, by theDecreto 18.955/1997See the act
ICMS-STICMS-ST: day 9 of the month after theRICMS/DF, Decreto 18.955/1997, article 321-J, I to IIISee the act

Each obligation in detail

ICMS (payment)

Deadline
See the act cited.
Who must comply
Normal-regime taxpayers.
Rule
Decreto 18.955/1997 (RICMS/DF), article 74, I, IV and V, article 74, I a, IV, V.
Deadline detail
46): I - by the twentieth day of the month immediately after” and “IV - by the tenth day of the second month after the taxable event, on sales by rural producers and industrial establishments”.
Text of the act“O imposto será recolhido (Lei nº 1.254, de 8 de novembro de 1996, art. 46): I - até o vigésimo dia do mês imediatamente subsequente”

Before you set up: The reading of Decreto 18.955/1997 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
Portaria SEFP/DF 192, de 11/06/2019 (compiled text SINJ-DF), which applies Decreto 39.789/2019, article 6, caput.
Deadline detail
EFD ICMS/IPI files are submitted by the twentieth day of the month after the assessment month (Portaria 192/2019, article 6).
Text of the act“(...) entregues até o vigésimo dia do mês subsequente ao de apuração (...)”

Before you set up: Portaria SEFP/DF 192, de 11/06/2019, article 6, caput sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of the Federal District.

Open the official act

GIA or equivalent

Deadline
Day 10 of the following month.
Who must comply
Varies by regime and substitute.
Rule
Decreto 18.955/1997 (RICMS/DF), article 207, § 3 and article 207-C, § 7 (Decreto 46.456/2024), article 207, § 3; article 207-C, § 7.
Deadline detail
GIA-ST: meeting the obligations of the section (EFD ICMS-IPI of the state of origin with record 0015) removes the duty to file the monthly GIA-ST in the Federal District, in effect from the first day of the third month after publication (DODF of 30/10/2024).
Text of the act“(...) remetida pelo sujeito passivo à Subsecretaria da Receita, até o dia 10 (dez) do mês subsequente ao da (...)”

Before you set up: Decreto 18.955/1997 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of the Federal District.

Open the official act

DeSTDA

Deadline
See the act cited.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
RICMS/DF, Decreto 18.955/1997, article 207-B and sole paragraph.
Non-business day
Does not apply.
Deadline detail
A taxpayer registered in the CF/DF and opted into Simples Nacional is exempt from filing the DeSTDA with the DF (RICMS/DF, article 207-B). The exemption does not cover filing the DeSTDA with other states.
Text of the act“dispensado de apresentar ao Distrito Federal a Declaração de Substituição Tributária, Diferencial de Alíquotas e Antecipação - DeSTDA, prevista no Ajuste SINIEF 12” Also: “optante do regime de apuração de tributos disciplinado pela Lei Complementar federal nº 123”

Open the official act

DIFAL

Deadline
74: DIFAL of a sender or provider from another state registered in the CF/DF, for a non-taxpayer, by the.
Who must comply
Taxpayers in interstate operations.
Rule
Decreto 18.955/1997 (RICMS/DF), article 74, I, d, VIII, IX and § 12, article 74, I d; VIII; IX; § 12.
Deadline detail
RICMS/DF article 74: DIFAL of a sender or provider from another state registered in the CF/DF, for a non-taxpayer, by the fifteenth day of the month after the sale (VIII) and after the start of transport (IX); DIFAL on fixed assets of a registered taxpayer, at the taxable event (I, d); DIFAL of rural producers and industry, under item IV (§ 12). The text has no non-business day rule.
Text of the act“(...) mês subsequente à saída do bem ou ao início da prestação do serviço de comunicação (...)”

Before you set up: The reading of Decreto 18.955/1997 covers only part of the rule for DIFAL. Confirm the current version of the text. Check the status of the act.

Open the official act

ICMS-ST

Deadline
ICMS-ST: day 9 of the month after the.
Who must comply
Tax substitutes.
Rule
RICMS/DF, Decreto 18.955/1997, article 321-J, I to III.
Text of the act“(...) vencimento do imposto devido por substituição tributária será: I - o dia 9 do mês subsequente ao da (...)” Also: “(...) III - o dia 2 do segundo mês (...)”

Before you set up: RICMS/DF, Decreto 18.955/1997, article 321-J, I to III sets ICMS-ST: day 9 of the month after the, without saying what happens on a non-business day. Confirm with the tax authority of the Federal District.

Open the official act

Rate and SAP

Rate and poverty fund

Lei 1.254/1996, article 18, II, c (as worded by Lei 7.326/2023): 20%.

Text of the act: “c) de 20%, para lubrificantes e demais mercadorias e serviços não listados nas demais alíneas”

Open the source

Poverty fund (2%): Lei 1.254/1996, article 18-A (added by Lei 5.569/2015); fund revenue in Lei 4.220/2008, article 2, I.

Text of the act: “aplica-se o adicional de alíquota de 2 pontos percentuais”

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.

No non-business day rule: DeSTDA.

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

Rule for each date

  • GIA or equivalent: Day 10 of the following month.
  • EFD ICMS/IPI: Day 20 of the following month.
ObligationPeriodCalculated due date
GIA or equivalentOctober 202610/11/2026
EFD ICMS/IPIOctober 202620/11/2026
GIA or equivalentNovember 202610/12/2026
EFD ICMS/IPINovember 202620/12/2026

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 assessment regime (Lei 4.732/2011)

The law lets taxpayers covered by Lei 4.732/2011 use the assessment method it describes.

Rule: Lei 5.005/2012, article 1.

Text of the act: “Os contribuintes que se enquadram nos termos na Lei nº 4.732, de 29 de dezembro de 2011, poderão se utilizar”

Open the source

EMPREGA-DF program

The instruction covers how to assess the program's tax benefits.

Rule: Normative Instruction 2/2024 (Decreto 39.803/2019).

Text of the act: “Dispõe sobre os procedimentos de apuração relativos aos benefícios fiscais do Programa EMPREGA-DF”

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 exemption in the DF for Simples Nacional taxpayers

Deadline: does not apply.

Rule: RICMS/DF, article 207-B.

Text of the act: “(...) dispensado de apresentar ao Distrito Federal a Declaração de Substituição Tributária, Diferencial de Alíquotas e (...)”

Open the source

GIA-ST: exemption from monthly filing

Deadline: does not apply to those who meet the EFD terms of the Section.

Rule: Decreto 46.456/2024 (§ 7 of the article added to the RICMS/DF).

Text of the act: “desobriga os contribuintes a que se refere o caput da entrega mensal da GIA-ST no Distrito Federal”

Open the source

Frequently asked questions: e-commerce and registration of a taxpayer from another state

Guidance from the DF tax authority on CF/DF registration for sellers to final consumers in the DF.

Text: “os procedimentos simplificados para obtenção de inscrição no Cadastro Fiscal do Distrito Federal”

Open the source

Where to ask the tax authority

Channel: Call center 156, option 3 (DF tax authority).

Phone: 156 option 3; 0800 644 0156 (other states).

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1996 to 2019

ActDateWhat it saysStatusSource
Lei 1.25408/11/1996

ICMS law of the DF: taxable event, rates and tax base.

Text of the act: “As alíquotas do imposto, seletivas em função da essencialidade das mercadorias e serviços, são:”

In force in the consolidated textOpen the act
Decreto 18.95522/12/1997

ICMS regulation of the DF (RICMS/DF): payment deadlines, DIFAL and tax substitution.

Text of the act: “O imposto será recolhido (Lei nº 1.254, de 8 de novembro de 1996, art. 46):”

In force in the consolidated textOpen the act
Lei 4.22009/10/2008

Created the DF Fund to Combat and Eradicate Poverty.

Text of the act: “Fica criado, com o objetivo de viabilizar à população do Distrito Federal o acesso a níveis dignos de vida, o Fundo de Combate”

-Open the act
Lei 5.00521/12/2012

ICMS assessment regime for taxpayers covered by Lei 4.732/2011.

Text of the act: “Os contribuintes que se enquadram nos termos na Lei nº 4.732, de 29 de dezembro de 2011, poderão se utilizar”

-Open the act
Decreto 39.78926/04/2019

Created the EFD ICMS-IPI for ICMS and ISS taxpayers in the DF.

Text of the act: “(...) Escrituração Fiscal Digital - EFD ICMS-IPI, para uso pelos (...)”

Changed by a later actOpen the act
Portaria 19211/06/2019

Rules for applying the EFD ICMS-IPI in the DF, with the submission deadline.

Text of the act: “(...) entregues até o vigésimo dia do mês subsequente ao de apuração. (...)”

In force in the consolidated textOpen the act

Acts from 2022 to 2024

ActDateWhat it saysStatusSource
Portaria 27124/08/2022

Procedures for assessment, tax document, bookkeeping and payment of the additional 2% of the FCP.

Text of the act: “Esta Portaria dispõe sobre os procedimentos a serem adotados na apuração, emissão de documentos fiscais, escrituração e pagamento do adicional”

-Open the act
Lei 7.32620/10/2023

Act from the official source.

Text of the act: “Esta Lei entra em vigor no dia 1º de janeiro de 2024”

In force in the consolidated textOpen the act
Ato Declaratório Interpretativo 115/01/2024

The DF tax authority states the date from which the 20% rate applies.

Text of the act: “a Lei nº 7.326”

-Open the act
Normative Instruction 215/04/2024

Procedures to assess the benefits of the EMPREGA-DF program.

Text of the act: “Dispõe sobre os procedimentos de apuração relativos aos benefícios fiscais do Programa EMPREGA-DF”

-Open the act
Decreto 46.45629/10/2024

Exempted from the monthly GIA-ST those who meet the EFD with the required record.

Text of the act: “desobriga os contribuintes a que se refere o caput da entrega mensal da GIA-ST no Distrito Federal.”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): The reading of Decreto 18.955/1997 covers only part of the rule for ICMS (payment). Confirm the current version of the text. Check the status of the act.
  • EFD ICMS/IPI: Portaria SEFP/DF 192, de 11/06/2019, article 6, caput sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of the Federal District.
  • GIA or equivalent: Decreto 18.955/1997 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of the Federal District.
  • DIFAL: The reading of Decreto 18.955/1997 covers only part of the rule for DIFAL. Confirm the current version of the text. Check the status of the act.
  • ICMS-ST: RICMS/DF, Decreto 18.955/1997, article 321-J, I to III sets ICMS-ST: day 9 of the month after the, without saying what happens on a non-business day. Confirm with the tax authority of the Federal District.
  • Tax benefits in the Federal District: 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 the Federal District

01When is ICMS due in the Federal District?+

See the act cited (Decreto 18.955/1997).

02What is the EFD deadline in the Federal District?+

Day 20 of the following month (Portaria SEFP/DF 192, de 11/06/2019, article 6, caput).

03What is the general internal rate in the Federal District?+

20%. Basis: Lei 1.254/1996, article 18, II, c (as worded by Lei 7.326/2023).

04Is there a GIA in the Federal District?+

Day 10 of the following month (Decreto 18.955/1997).

05How does the DeSTDA work in the Federal District?+

See the act cited (RICMS/DF, Decreto 18.955/1997, article 207-B and sole paragraph).

06What is the DIFAL deadline in the Federal District?+

74: DIFAL of a sender or provider from another state registered in the CF/DF, for a non-taxpayer, by the (Decreto 18.955/1997).

07What is the ST deadline in the Federal District?+

ICMS-ST: day 9 of the month after the (RICMS/DF, Decreto 18.955/1997, article 321-J, I to III).

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

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

09Which benefits does the page mention?+

ICMS assessment regime (Lei 4.732/2011); EMPREGA-DF program. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as see the act cited for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Federal District rules?+

The page gathers 11 acts, from 08/11/1996 to 29/10/2024, 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 18.955/1997 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Call center 156, option 3 (DF tax authority). Phone: 156 option 3; 0800 644 0156 (other states).

Next steps

Bring the right deadline into SAP

See what SAP stores today for the Federal District, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP