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States: Goiás

ICMS in Goiás: deadlines, rules and calendar

Goiás charges a general internal rate of 19%, and normal-regime ICMS is due by the 20th day after the assessment (IN 155/94-GSF, article 2, I). 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 Goiás See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 15/11/2026. Watch for earlier payment and for extensions.

19%

General internal rate in Goiás.

By the 20th day after the assessment

Normal-regime ICMS, IN 155/94-GSF, article 2, I.

12 acts

Acts of the state in the official source, the most recent dated 11/07/2025.

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 Goiás: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)By the 20th day after the assessmentIN 155/94-GSF, article 2, IMoves to the next business day
EFD ICMS/IPIDay 15 of the following monthRCTE-GO, article 356-N, article 356-N of the RCTESee the act
GIA or equivalentDPI: day 15 or 20 of the following monthIN 599/03-GSF, article 5See the act
DeSTDASee the act citedAjuste SINIEF 12/2015, eleventh clauseSee the act
DIFALDay 15 of the following month2026 GO CalendarMoves to the next business day
ICMS-ST9th day (normal regime) or 2nd day of the 2nd month (Simples)IN 155/94-GSF, article 2, II and VIMoves to the next business day

Each obligation in detail

ICMS (payment)

Deadline
By the 20th day after the assessment.
Who must comply
Normal-regime taxpayers.
Rule
Normative Instruction 155/94-GSF, article 2, I; RCTE, article 75, § 3, article 2, item I, and article 5 of IN 155/94-GSF.
Non-business day
Moves to the next business day.
Deadline detail
Monthly, by the 20th day after the end of the assessment period (merchant, industrial taxpayer, service provider, substitute for its own operation, energy).
Text of the act“(...) Até o 20º (vigésimo) dia após (...)” Also: “Quando a data de vencimento recair em dia não útil, o pagamento pode ser efetuado, sem acréscimos, no primeiro dia útil subsequente”

Open the official act

EFD ICMS/IPI

Deadline
Day 15 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
RCTE-GO, article 356-N (Goiás EFD Practical Guide v5.9, published 03/2026), article 356-N of the RCTE.
Text of the act“(...) dia 15 (quinze) do mês subsequente ao encerramento do mês da apuração (Art. 356-N do (...)”

Before you set up: RCTE-GO, article 356-N, article 356-N of the RCTE sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of Goiás.

Open the official act

GIA or equivalent

Deadline
DPI: day 15 or 20 of the following month.
Who must comply
Varies by regime and substitute.
Rule
RCTE articles 359 to 364; IN 599/03-GSF, article 5, article 5, item I of IN 599/03-GSF.
Deadline detail
Goiás does not use a GIA under that name; the equivalent is the DPI, monthly, by day 15 or 20 depending on the CNAE.
Text of the act“mensalmente, relativamente ao movimento econômico-fiscal do mês imediatamente anterior ao da sua apresentação, até o dia”

Before you set up: IN 599/03-GSF, article 5 sets DPI: day 15 or 20 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of Goiás.

Open the official act

DeSTDA

Deadline
See the act cited.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
Ajuste SINIEF 12/2015, eleventh clause (as worded by Ajuste SINIEF 15/2016, in effect from 01/10/2016).
Text of the act“(...) até o dia 28 (vinte e oito) (...)” Also: “(...) o caso, até o primeiro dia útil (...)”

Before you set up: The act cited, Ajuste SINIEF 12/2015, eleventh clause, does not support a deadline for the DeSTDA. Read the act and its status.

Open the official act

DIFAL

Deadline
Day 15 of the following month.
Who must comply
Taxpayers in interstate operations.
Rule
2026 GO Calendar; RCTE Annex XV article 5; Convênio ICMS 236/2021, RCTE, Annex XV, article 5, §§ 2 and 5; Convênio ICMS 236/2021, sixth clause, § 2.
Non-business day
Moves to the next business day.
Deadline detail
DIFAL (non-taxpayer final consumer in GO, taxpayer from another state): day 15 of the month after the sale if registered in the CCE/GO (Convênio ICMS 236/2021, clause 6, paragraph 2); within the ST deadline if a substitute; on the sale if not registered (GNRE). Simples Nacional in GO, DIFAL-SN: day 10 of the 2nd following month.
Text of the act“(...) Até o 15º (décimo quinto dia) do mês subsequente à saída da mercadoria ou do bem ou ao (...)” Also: “Quando a data de vencimento recair em dia não útil, o pagamento pode ser efetuado, sem acréscimos, no primeiro dia útil subsequente”

Open the official act

ICMS-ST

Deadline
9th day (normal regime) or 2nd day of the 2nd month (Simples).
Who must comply
Tax substitutes.
Rule
IN 155/94-GSF, article 2, II, III and VI; RCTE, Annex VIII, article 52; Convênio ICMS 142/2018, fourteenth clause, article 2, items II, III and VI of IN 155/94-GSF.
Non-business day
Moves to the next business day.
Deadline detail
Simples taxpayer: by the 2nd day of the 2nd following month; cement: 10th day.
Text of the act“Até o 9º (nono) dia do mês subsequente ao da saída do bem e da mercadoria, quando o remetente apure ICMS pelo regime normal;” Also: “Até o 2º (segundo) dia do segundo mês subsequente ao da saída do bem e da mercadoria, quando o remetente for optante pelo Simples Nacional.”

Open the official act

Rate and SAP

Rate and poverty fund

Lei 11.651/91 (CTE), article 27, item I, as worded by Lei 22.460/2023, in effect from 01/04/2024: 19%.

Text of the act: “19% (dezenove por cento), nas operações ou nas prestações internas, excetuadas as hipóteses previstas nos incisos II, III, VII e IX”

Open the source

Poverty fund (2 additional percentage points (gasoline and products and services of Annex XIV)): RCTE, article 20, § 6 (as worded by Decreto 10.326/2023, in effect from 01.05.23); Lei 11.651/91, article 27, § 5.

Text of the act: “fica acrescida de 2 (dois) pontos percentuais, cujo produto da arrecadação desse adicional destina-se a prover recursos ao Fundo de Proteção Social”

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.

The text of the act applies: EFD, GIA and DeSTDA.

Rule for each date

  • EFD ICMS/IPI: Day 15 of the following month.
  • DIFAL: Day 15 of the following month.
ObligationPeriodCalculated due date
EFD ICMS/IPIOctober 202615/11/2026
DIFALOctober 202616/11/2026
EFD ICMS/IPINovember 202615/12/2026
DIFALNovember 202615/12/2026

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.

Tax benefits provided for in the RCTE

The regulation lists as tax benefits: exemption, tax base reduction, granted credit, credit maintenance and tax refund.

Rule: RCTE, article 83 (Lei 11.651/91, article 41).

Text of the act: “São benefícios fiscais ( Lei nº 11.651/91 , art. 41 ): I - a isenção ; II - a redução da base de cálculo”

Open the source

FOMENTAR, PRODUZIR and PROGOIÁS programs

The IN mentions the industrial taxpayer that benefits from these programs among those who pay their own ICMS by the 20th day.

Rule: IN 155/94-GSF, article 2, I, item d.

Text of the act: “industrial, inclusive o beneficiário dos programas FOMENTAR, PRODUZIR e seus subprogramas ou PROGOIÁS”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

DPI, Periodic Information Return (the equivalent of the GIA in Goiás)

Deadline: Monthly, by day 15 (other filers) or day 20 (CNAE starting with 45, 46, 47, 55 or 56).

Rule: RCTE articles 359 to 364; IN 599/03-GSF, article 5, I.

Text of the act: “mensalmente, relativamente ao movimento econômico-fiscal do mês imediatamente anterior ao da sua apresentação, até o dia”

Open the source

DIFAL on use, consumption and fixed assets paid by Simples Nacional and MEI taxpayers

Deadline: See the act.

Rule: IN 1.399/18-GSF, article 2, II; IN 155/94-GSF, article 2, VII.

Text of the act: “pago até o dia 10 (dez) do segundo mês seguinte ao da apuração, por meio de DARE 5.1”

Open the source

Interstate Operations and Services Information Return (GI/ICMS)

Deadline: See the act.

Rule: RCTE, article 365.

Text of the act: “O contribuinte do ICMS deve apresentar a Guia de Informação das Operações e Prestações Interestaduais - GI/ICMS”

Open the source

Goiás EFD ICMS/IPI Practical Guide, version 5.9

SEFAZ manual to fill in and submit the EFD in Goiás, updated on 16/03/2026.

Text: “GUIA PRÁTICO DA ESCRITURAÇÃO FISCAL DIGITAL (EFD ICMS/IPI) DE GOIÁS Versão 5.9 Data de atualização 16/03/2026”

Open the source

2026 ICMS Payment Calendar

SEFAZ states that the 2026 calendar keeps the 2025 rules, with payment in a single installment.

Text: “O ICMS permanece sendo recolhido em parcela única.”

Open the source

Where to ask the tax authority

Channel: EFD support (questions on legislation and filling in).

Phone: (62) 3309-6950.

Email: spedfiscal.economia@goias.gov.br.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1994 to 2015

ActDateWhat it saysStatusSource
Normative Instruction 155/94-GSF09/06/1994

Sets ICMS assessment periods and payment deadlines: 20th day for the normal regime and 9th day for the tax substitute.

Text of the act: “Fixa períodos de apuração, prazos e locais para pagamento do ICMS”

Changed by a later actOpen the act
Decreto 4.85229/12/1997

Regulation of the Goiás Tax Code (RCTE): rules on assessment, payment, EFD, DPI and tax documents.

Text of the act: “CONSOLIDADO ATÉ O DECRETO Nº 10.986 , DE 16.09.26.”

In force in the consolidated textOpen the act
Normative Instruction 599/03-GSF16/04/2003

Regulates the Periodic Information Return (DPI) and its monthly filing deadlines.

Text of the act: “Dispõe sobre a Declaração Periódica de Informação - DPI”

Changed by a later actOpen the act
Decreto 6.98103/09/2009

Act from the official source.

Text of the act: “Altera o Decreto nº 4.852, de 29 de dezembro de 1997, Regulamento do Código Tributário do Estado de Goiás”

-Open the act
Normative Instruction 1.020/10-GSF27/12/2010

Defines who must keep books and file the EFD in Goiás.

Text of the act: “Dispõe sobre os contribuintes obrigados à escrituração e entrega da Escrituração Fiscal Digital”

Changed by a later actOpen the act
Decreto 8.51929/12/2015

Regulates payment of DIFAL on interstate purchases by non-taxpayer final consumers in Goiás.

Text of the act: “dispõe sobre o pagamento do diferencial de alíquotas nas aquisições interestaduais de bens, mercadorias ou serviços por consumidor”

-Open the act

Acts from 2018 to 2025

ActDateWhat it saysStatusSource
Normative Instruction 1.399/18-GSF25/05/2018

Sets the deadline for DIFAL on use, consumption and fixed assets paid by Simples Nacional and MEI taxpayers.

Text of the act: “Estabelece procedimentos e fixa prazo para pagamento do ICMS relativo ao diferencial de alíquotas”

-Open the act
Decreto 10.16410/11/2022

Amends the RCTE: rectifying the EFD after the 3rd month no longer needs authorization when there is proof of a factual error.

Text of the act: “Altera o Decreto nº 4.852, de 29 de dezembro de 1997, Regulamento do Código Tributário do Estado de Goiás”

-Open the act
Decreto 10.32629/09/2023

Amends the RCTE, including the additional 2 points for PROTEGE GOIÁS and the fuel rates.

Text of the act: “Altera o Decreto nº 4.852, de 29 de dezembro de 1997, Regulamento do Código Tributário do Estado de Goiás”

Changed by a later actOpen the act
Lei 22.46012/12/2023

Raises the general internal ICMS rate of Goiás to 19%, in effect from 01/04/2024.

Text of the act: “produz efeitos a partir de 1º de abril de 2024 quanto aos seus arts. 1º e 2º.”

Changed by a later actOpen the act
Decreto 10.48526/06/2024

Amends the RCTE and Decreto 10.326, with new wording of the specific fuel rates.

Text of the act: “Altera o Decreto nº 4.852, de 29 de dezembro de 1997, Regulamento do Código Tributário do Estado de Goiás”

-Open the act
Decreto 10.73211/07/2025

Amends Appendix VII of Annex V-B of the RCTE, in line with the ICMS Agreements of December 2024.

Text of the act: “Altera o Decreto nº 4.852, de 29 de dezembro de 1997, Regulamento do Código Tributário do Estado de Goiás”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • EFD ICMS/IPI: RCTE-GO, article 356-N, article 356-N of the RCTE sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of Goiás.
  • GIA or equivalent: IN 599/03-GSF, article 5 sets DPI: day 15 or 20 of the following month, without saying what happens on a non-business day. Confirm with the tax authority of Goiás.
  • DeSTDA: The act cited, Ajuste SINIEF 12/2015, eleventh clause, does not support a deadline for the DeSTDA. Read the act and its status.
  • Tax benefits in Goiás: 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 Goiás

01When is ICMS due in Goiás?+

By the 20th day after the assessment (IN 155/94-GSF, article 2, I).

02What is the EFD deadline in Goiás?+

Day 15 of the following month (RCTE-GO, article 356-N, article 356-N of the RCTE).

03What is the general internal rate in Goiás?+

19%. Basis: Lei 11.651/91 (CTE), article 27, item I, as worded by Lei 22.460/2023, in effect from 01/04/2024.

04Is there a GIA in Goiás?+

DPI: day 15 or 20 of the following month (IN 599/03-GSF, article 5).

05How does the DeSTDA work in Goiás?+

Ajuste SINIEF 12/2015, eleventh clause: the act does not support a deadline. Check the act before you set up.

06What is the DIFAL deadline in Goiás?+

Day 15 of the following month (2026 GO Calendar).

07What is the ST deadline in Goiás?+

9th day (normal regime) or 2nd day of the 2nd month (Simples) (IN 155/94-GSF, article 2, II and VI).

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

Moves to the next business day: ICMS, DIFAL and ST. The text of the act applies: EFD, GIA and DeSTDA.

09Which benefits does the page mention?+

Tax benefits provided for in the RCTE; FOMENTAR, PRODUZIR and PROGOIÁS programs. 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 after the assessment for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Goiás rules?+

The page gathers 12 acts, from 09/06/1994 to 11/07/2025, 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 IN 155/94-GSF, article 2, I with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

EFD support (questions on legislation and filling in). Phone: (62) 3309-6950.

Next steps

Bring the right deadline into SAP

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

Request a diagnostic See ICMS-ST and DIFAL in SAP