States: Maranhão

ICMS in Maranhão: deadlines, rules and calendar

Maranhão charges a general internal rate of 23%, and normal-regime ICMS is due on day 20 of the following month (Decreto 19.714/2003, article 69, main provision). 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 Maranhão See the obligations

Versão em português

In short

Three numbers to get started

Next calculated due date: 20/11/2026. Watch for earlier payment and for extensions.

23%

General internal rate in Maranhão.

Day 20 of the following month

Normal-regime ICMS, Decreto 19.714/2003, article 69, main provision.

5 acts

Acts of the state in the official source, the most recent dated 27/12/2021.

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 up All states

Obligations

ICMS in Maranhão: six obligations

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

Obligation	Deadline	Rule	Non-business day
ICMS (payment)	Day 20 of the following month	Decreto 19.714/2003, article 69, main provision	Moves to the next business day
EFD ICMS/IPI	Last business day of the following month	RICMS/MA, article 321-M (as worded by RA 23/26)	Already a business day
GIA or equivalent	See the act cited	RICMS/MA, article 310, I and II	See the act
DeSTDA	Day 20 of the following month	RICMS/MA	See the act
DIFAL	69, § 2)	Decreto 19.714/2003, article 69, § 2 (NR, new wording, Dec. 39.141/24)	Moves to the next business day
ICMS-ST	See the act cited	Decreto 19.714/2003, article 533, sole paragraph	See the act

Each obligation in detail

ICMS (payment)

Deadline: Day 20 of the following month.
Who must comply: Normal-regime taxpayers.
Rule: Decreto 19.714/2003 (RICMS/MA), article 69, main provision; article 71.
Non-business day: Moves to the next business day.

Deadline detail: a due date that falls on a day without normal office hours moves to the next business day.

Text of the act“O pagamento do ICMS, pelos contribuintes sujeitos à apuração por período, far-se-á até o 20º (vigésimo) dia do mês subsequente” And also: “em dia não normal de expediente na localidade em que deva ser cumprida a obrigação tributária, ficará este prorrogado para o primeiro dia útil subsequente”

Open the official act

EFD ICMS/IPI

Deadline: Last business day of the following month.
Who must comply: Taxpayers required to file the EFD.
Rule: RICMS/MA (Decreto 19.714/2003), article 321-M (NR, new wording, RA 23/26), article 321-M (as worded by RA 23/26).
Non-business day: Already a business day.

Text of the act“(...) O arquivo digital da EFD deverá ser enviado até o último dia útil (...)”

Before you set up: The reading of RICMS/MA, article 321-M (as worded by RA 23/26) covers only part of the EFD ICMS/IPI rule. Confirm the version of the text in force. See the status of the act.

Open the official act

GIA or equivalent

Deadline: See the act cited.
Who must comply: Varies by regime and substitute.
Rule: RICMS/MA (Decreto 19.714/2003), articles 310, I and II, and 524, § 4, article 310, I and II; article 524, § 4.

Deadline detail: Elements the text does not prove (the equivalence between DIEF and GIA and the article.

Text of the act“até o último dia útil do mês subsequente ao do período de referência, pelos contribuintes sujeitos ao regime normal”

Before you set up: RICMS/MA, article 310, I and II sets see the act cited, without saying what happens on a non-business day. Confirm with the Maranhão tax authority.

Open the official act

DeSTDA

Deadline: Day 20 of the following month.
Who must comply: Simples Nacional taxpayers, except MEI.
Rule: RICMS/MA (Decreto 19.714/2003), article 321-Z.

Deadline detail: by day 20 of the month after the end of the assessment period.

Text of the act“(...) enviado até o dia 20 (vinte) do mês subsequente ao encerramento do período (...)”

Before you set up: RICMS/MA sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the Maranhão tax authority.

Open the official act

DIFAL

Deadline: 69, § 2).
Who must comply: Taxpayers in interstate operations.
Rule: Decreto 19.714/2003 (RICMS/MA), article 69, § 2 (NR, new wording, Dec. 39.141/24).
Non-business day: Moves to the next business day.

Deadline detail: Rate differential on entry for use, consumption or fixed assets: payment when the goods enter the state or the service is used (article 69, § 2); this provision sets no fixed day of the month.

Text of the act“o pagamento do ICMS relativo ao diferencial de alíquota será no momento da entrada do bem neste Estado ou da utilização do serviço”

Open the official act

ICMS-ST

Deadline: See the act cited.
Who must comply: Tax substitutes.
Rule: Decreto 19.714/2003 (RICMS/MA), article 533, sole paragraph.

Text of the act“O recolhimento do imposto retido far-se-á até o dia 20 (vinte) do mês subsequente ao da saída da mercadoria realizada pelo contribuinte substituto”

Before you set up: Decreto 19.714/2003, article 533, sole paragraph sets see the act cited, without saying what happens on a non-business day. Confirm with the Maranhão tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/MA (Decreto 19.714/2003), article 28, item III (as worded by Lei 12.426/24, in effect from 23.02.25): 23%.

Text of the act: “III - de 23% (vinte e três por cento):”

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 and DIFAL.

Already fall on a business day: EFD.

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

Rule for each date

ICMS (payment): Day 20 of the following month.
DeSTDA: Day 20 of the following month.
EFD ICMS/IPI: Last business day of the following month.

Obligation	Period	Calculated due date
ICMS (payment)	October 2026	20/11/2026
DeSTDA	October 2026	20/11/2026
EFD ICMS/IPI	October 2026	30/11/2026
DeSTDA	November 2026	20/12/2026
ICMS (payment)	November 2026	21/12/2026
EFD ICMS/IPI	November 2026	31/12/2026

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.

Deferral

The act defers the assessment and payment of ICMS on internal transactions listed in annex 1.3.

Rule: RICMS/MA, article 12 e annex 1.3.

Text of the act: “São diferidos o lançamento e o pagamento do ICMS nas operações e prestações internas nas condições arroladas no anexo 1.3 deste Regulamento. 10 10”

Open the source

Presumed credit

The act defines as presumed credit the situations in annex 1.5; the option applies per calendar year.

Rule: RICMS/MA, article 39 e annex 1.5.

Text of the act: “Constitui crédito presumido do imposto as situações arroladas no Anexo 1.5 deste Regulamento. Parágrafo único. A opção pelo”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

DIEF (Economic and Tax Information Return), the state equivalent of the GIA

Deadline: by the last business day of the following month (normal regime); day 10 for PEM, under article 310, I.

Rule: RICMS/MA, articles 308 and 310.

Text of the act: “até o último dia útil do mês subsequente ao do período de referência, pelos contribuintes sujeitos ao”

Open the source

DeSTDA (Simples Nacional taxpayers)

Deadline: by day 20 of the month after the assessment period.

Rule: RICMS/MA, article 321-Z.

Text of the act: “(...) enviado até o dia 20 (vinte) do mês subsequente ao encerramento do período (...)”

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Act	Date	What it says	Status	Source
Decreto 19.714	10/07/2003	Approves the ICMS Regulation of Maranhão (RICMS/MA), with annexes. Text of the act: “Aprova o Regulamento do ICMS e dá outras providências. O GOVERNADOR DO”	-	Open the act
Ajuste SINIEF 02/2009	03/04/2009	Act from the official source. Text of the act: “(...) EFD, para uso pelos contribuintes do Imposto sobre Operações Relativas à Circulação de Mercadorias e (...)”	-	Open the act
Ajuste SINIEF 12/2015	04/12/2015	Creates the DeSTDA, the return for ST, rate differential and advance payment for Simples Nacional taxpayers. Text of the act: “(...) Dispõe sobre a Declaração de Substituição Tributária, Diferencial de (...)”	-	Open the act
Convênio ICMS 142/2018	14/12/2018	Act from the official source. Text of the act: “Os acordos celebrados pelas unidades federadas para fins de adoção do regime da substituição tributária do Imposto sobre”	-	Open the act
Convênio ICMS 236/2021	27/12/2021	Procedures for sales to final consumers who are not taxpayers in another state (DIFAL). Text of the act: “Dispõe sobre os procedimentos a serem observados nas operações e prestações que destinem mercadorias, bens e serviços a consumidor final”	-	Open the act

Before you set up

What to confirm before you configure

Points to watch

EFD ICMS/IPI: The reading of RICMS/MA, article 321-M (as worded by RA 23/26) covers only part of the EFD ICMS/IPI rule. Confirm the version of the text in force. See the status of the act.
GIA or equivalent: RICMS/MA, article 310, I and II sets see the act cited, without saying what happens on a non-business day. Confirm with the Maranhão tax authority.
DeSTDA: RICMS/MA sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the Maranhão tax authority.
ICMS-ST: Decreto 19.714/2003, article 533, sole paragraph sets see the act cited, without saying what happens on a non-business day. Confirm with the Maranhão tax authority.
Poverty fund: confirm in the Maranhão regulation whether there is a surcharge on the rate.
Tax benefits in Maranhão: 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.

State with its own page
Selected

See all 27 states as a list

All 27 states, the status of each and where it leads
State	Status	Detail
Rondônia (RO)	Rondônia	see details ICMS, obligations and calendar
Acre (AC)	Acre	see details ICMS, obligations and calendar
Amazonas (AM)	Amazonas	see details ICMS, obligations and calendar
Roraima (RR)	Roraima	see details ICMS, obligations and calendar
Pará (PA)	Pará	see details ICMS, obligations and calendar
Amapá (AP)	Amapá	see details ICMS, obligations and calendar
Tocantins (TO)	Tocantins	see details ICMS, obligations and calendar
Maranhão (MA)	Maranhão	see details ICMS, obligations and calendar
Piauí (PI)	Piauí	see details ICMS, obligations and calendar
Ceará (CE)	Ceará	see details ICMS, obligations and calendar
Rio Grande do Norte (RN)	Rio Grande do Norte	see details ICMS, obligations and calendar
Paraíba (PB)	Paraíba	see details ICMS, obligations and calendar
Pernambuco (PE)	Pernambuco	see details ICMS, obligations and calendar
Alagoas (AL)	Alagoas	see details ICMS, obligations and calendar
Sergipe (SE)	Sergipe	see details ICMS, obligations and calendar
Bahia (BA)	Bahia	see details ICMS, obligations and calendar
Minas Gerais (MG)	Minas Gerais	see details ICMS, obligations and calendar
Espírito Santo (ES)	Espírito Santo	see details ICMS, obligations and calendar
Rio de Janeiro (RJ)	Rio de Janeiro	see details ICMS, obligations and calendar
São Paulo (SP)	São Paulo	see details ICMS, obligations and calendar
Paraná (PR)	Paraná	see details ICMS, obligations and calendar
Santa Catarina (SC)	Santa Catarina	see details ICMS, obligations and calendar
Rio Grande do Sul (RS)	Rio Grande do Sul	see details ICMS, obligations and calendar
Mato Grosso do Sul (MS)	Mato Grosso do Sul	see details ICMS, obligations and calendar
Mato Grosso (MT)	Mato Grosso	see details ICMS, obligations and calendar
Goiás (GO)	Goiás	see details ICMS, obligations and calendar
Distrito Federal (DF)	Distrito Federal	see details ICMS, obligations and calendar

Frequently asked questions

Questions about ICMS in Maranhão

01When is ICMS due in Maranhão?+

Day 20 of the following month (Decreto 19.714/2003, article 69, main provision).

02What is the EFD deadline in Maranhão?+

Last business day of the following month (RICMS/MA, article 321-M (as worded by RA 23/26)).

03What is the general internal rate in Maranhão?+

23%. Basis: RICMS/MA (Decreto 19.714/2003), article 28, item III, as worded by Lei 12.426/24 (in effect from 23.02.25).

04Is there a GIA in Maranhão?+

See the act cited (RICMS/MA, article 310, I and II).

05How does the DeSTDA work in Maranhão?+

Day 20 of the following month (RICMS/MA).

06What is the DIFAL deadline in Maranhão?+

69, § 2) (Decreto 19.714/2003, article 69, § 2 (NR, new wording, Dec. 39.141/24)).

07What is the ST deadline in Maranhão?+

See the act cited (Decreto 19.714/2003, article 533, sole paragraph).

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

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

09Which benefits does the page mention?+

Deferral; Presumed credit. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 20 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Maranhão rules?+

The page gathers 5 acts, from 10/07/2003 to 27/12/2021, 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 19.714/2003, article 69, main provision with the stored parameter. For a new act, record the article and the date.

Next steps

Bring the right deadline into SAP

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

Request a diagnostic See ICMS-ST and DIFAL in SAP

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ICMS in Maranhão: deadlines, rules and calendar

Three numbers to get started

23%

Day 20 of the following month

5 acts

Start with what matters to your role

01Tax and tax law

02IT and SAP

03Accounting

04Audit

ICMS in Maranhão: six obligations

Each obligation in detail

ICMS (payment)

EFD ICMS/IPI

GIA or equivalent

DeSTDA

DIFAL

ICMS-ST

Rate and poverty fund

Next due dates, calculated

Rule for each date

Regimes and programs the rule provides for

Deferral

Presumed credit

Other obligations, guidance and contact

DIEF (Economic and Tax Information Return), the state equivalent of the GIA

DeSTDA (Simples Nacional taxpayers)

Rules that support these obligations

What to confirm before you configure

Points to watch

How to confirm

Browse the map

Questions about ICMS in Maranhão

Bring the right deadline into SAP