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States: Mato Grosso do Sul

ICMS in Mato Grosso do Sul: deadlines, rules and calendar

Mato Grosso do Sul charges a general internal rate of 17%, and normal-regime ICMS is due Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026 (SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 and Single Annex). 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 Mato Grosso do Sul 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.

17%

General internal rate in Mato Grosso do Sul.

Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026

Normal-regime ICMS, SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 and Single Annex.

8 acts

Acts of the state in the official source, the most recent dated 21/09/2026.

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.

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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 Mato Grosso do Sul: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 e Single AnnexSee the act
EFD ICMS/IPIDay 20 of the following monthSubannex XIV of Annex XVSee the act
GIA or equivalentIn the EFD, filing by day 20Decreto 15.483/2020Does not apply
DeSTDADay 28 of the following monthAnnex XV of the RICMS/MSMoves to the next business day
DIFALResolution 3.522/2026, item 4.1 (registered trade, industry and services): refSEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 4.1See the act
ICMS-STResolution 3.522/2026, item 6.1 (general ST goods): refSEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 6.1See the act

Each obligation in detail

ICMS (payment)

Deadline
Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026.
Who must comply
Normal-regime taxpayers.
Rule
SEFAZ/MS Resolution No. 3.522 of 21/09/2026 (quarterly calendar; article 82, I and Annex VIII of the RICMS/MS), article 1 and Single Annex.
Deadline detail
Deadline set by a quarterly SEFAZ Resolution. Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026; 11/2026 on 14/12/2026; 12/2026 on 15/01/2027.
Text of the act“Estabelece as datas-limites para o recolhimento do ICMS, relativamente aos fatos geradores a ocorrerem nos meses de outubro, novembro e dezembro de 2026.”

Before you set up: SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 and Single Annex sets Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
RICMS/MS, Annex XV, Subanexo XIV, article 12 (Decreto 12.680/2008).
Text of the act“a data limite para entrega da EFD é dia 20 (vinte) de cada mês”

Before you set up: Subanexo XIV do Annex XV sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.

Open the official act

GIA or equivalent

Deadline
In the EFD, filing by day 20.
Who must comply
Varies by regime and substitute.
Rule
Decreto 15.483/2020 (per official SEFAZ/MS news of 28/07/2020).
Non-business day
Does not apply.
Deadline detail
GIA-ST waived for taxpayers required to file the EFD or who opted in, from the July 2020 reference. In the EFD, filing by day 20.
Text of the act“está dispensando a entrega de GIA-ST aos contribuintes obrigados ou optantes à EFD” And also: “Na EFD, a entrega passa a ocorrer até o dia 20 do mês seguinte ao de referência”

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
RICMS/MS, Annex XV, article 169-A, § 4 (as worded by Decreto 14.599/2016).
Non-business day
Moves to the next business day.
Text of the act“(...) O arquivo digital da DeSTDA deve ser enviado até o dia 28 (vinte (...)” And also: “os estabelecimentos optantes pela Escrituração Fiscal Digital, ou a ela obrigados”

Open the official act

DIFAL

Deadline
Resolution 3.522/2026, item 4.1 (registered trade, industry and services): ref.
Who must comply
Taxpayers in interstate operations.
Rule
SEFAZ/MS Resolution No. 3.522 of 21/09/2026 (quarterly calendar; article 82, I and Annex VIII of the RICMS/MS), Single Annex, item 4.1.
Deadline detail
Deadline set by a quarterly SEFAZ Resolution. Resolution 3.522/2026, item 4.1 (registered trade, industry and services): ref. 10/2026 is due on 16/11/2026.
Text of the act“Estabelece as datas-limites para o recolhimento do ICMS, relativamente aos fatos geradores a ocorrerem nos meses de outubro, novembro e dezembro de 2026.”

Before you set up: SEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 4.1 sets Resolution 3.522/2026, item 4.1 (registered trade, industry and services): ref, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.

Open the official act

ICMS-ST

Deadline
Resolution 3.522/2026, item 6.1 (general ST goods): ref.
Who must comply
Tax substitutes.
Rule
SEFAZ/MS Resolution No. 3.522 of 21/09/2026 (quarterly calendar; article 82, I and Annex VIII of the RICMS/MS), Single Annex, item 6.1.
Deadline detail
Deadline set by a quarterly SEFAZ Resolution. Resolution 3.522/2026, item 6.1 (general ST goods): ref. 10/2026 is due on 19/11/2026.
Text of the act“Estabelece as datas-limites para o recolhimento do ICMS, relativamente aos fatos geradores a ocorrerem nos meses de outubro, novembro e dezembro de 2026.” And also: “6.1 Mercadorias incluídas no regime de substituição tributária, ressalvados os demais subitens deste item 6 2.1.1.0 Mensal 19/11/2026 18/12/2026 19/01/2027”

Before you set up: SEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 6.1 sets Resolution 3.522/2026, item 6.1 (general ST goods): ref, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/MS (Decreto 9.203/1998), article 41, III, a (point as worded by Decreto 12.504/2008; main provision of article 41 as worded by Decreto 16.427/2024): 17%.

Text of the act: “III - dezessete por cento, nas seguintes hipóteses: a) operações internas e nas de importações, ressalvadas aquelas para as quais estejam previstas alíquotas específicas”

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: GIA.

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

Rule for each date

  • EFD ICMS/IPI: Day 20 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
EFD ICMS/IPIOctober 202620/11/2026
DeSTDAOctober 202630/11/2026
EFD ICMS/IPINovember 202620/12/2026
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.

Deferral

The act defines deferral as postponing the assessment and payment of the tax to a later stage.

Rule: RICMS/MS, Annex II, article 1.

Text of the act: “Entende-se por diferimento a transferência do lançamento e do pagamento do imposto para etapa posterior ou final de circulação de mercadoria”

Open the source

Fixed or presumed credit

The act lets the taxpayers it mentions opt for a fixed percentage of credit instead of the actual credit.

Rule: RICMS/MS, Annex VI, article 1.

Text of the act: “os contribuintes mencionados neste Anexo podem optar pelo abatimento de percentagem fixa, a título de crédito ou crédito presumido”

Open the source

Exemption for samples with no commercial value on import

The act exempts the import of samples with no commercial value, under the conditions it defines.

Rule: RICMS/MS, Annex I, article 2.

Text of the act: “Ficam isentas, por tempo indeterminado, as importações do exterior de amostras sem valor comercial”

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 of the substitute from another state

Deadline: by the tenth day of the following month (waived for those who file the EFD, from July 2020).

Rule: RICMS/MS, Annex III, article 22, I; Decreto 15.483/2020.

Text of the act: “até o dia dez do mês subsequente ao da apuração do imposto, ainda que no período não tenham ocorrido operações sujeitas à substituição tributária”

Open the source

Economic and tax information

Deadline: per Annex XV and subannexes.

Rule: RICMS/MS, Annex VIII, article 5 (as worded by Decreto 16.541/2024).

Text of the act: “As informações econômico-fiscais devem ser apresentadas na forma e nos prazos estabelecidos no Anexo XV - Das Obrigações Acessórias”

Open the source

EFD Frequently Asked Questions (SEFAZ/MS)

The EFD page of SEFAZ/MS gives the link to the frequently asked questions.

Text: “Perguntas Frequentes EFD”

Open the source

End of the GIA-ST in MS (SEFAZ/MS news)

SEFAZ/MS announced the waiver of the GIA-ST for those who file the EFD.

Text: “está dispensando a entrega de GIA-ST aos contribuintes obrigados ou optantes à EFD”

Open the source

Where to ask the tax authority

Channel: Contact Us SEFAZ (technical support).

Phone: (67) 3318-3600.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

ActDateWhat it saysStatusSource
Decreto 9.20318/09/1998

Approves the ICMS Regulation of Mato Grosso do Sul.

Text of the act: “(...) o Regulamento do ICMS e dá outras (...)”

-Open the act
Lei 2.31525/10/2001

Regulates the state tax administrative process.

Text of the act: “Dispõe sobre o Processo Administrativo Tributário e dá outras providências.”

-Open the act
Decreto 12.68023/12/2008

Creates Subannex XIV (EFD) in Annex XV of the RICMS.

Text of the act: “Institui o Subanexo XIV ao Anexo XV ao Regulamento do ICMS.”

-Open the act
Decreto 14.53717/08/2016

Creates in Annex XV of the RICMS the DeSTDA rules and adjusts tax substitution.

Text of the act: “Acrescenta dispositivos ao Anexo XV - Das Obrigações Acessórias”

-Open the act
Decreto 15.48327/07/2020

Waives the GIA-ST for those who file the EFD, from the July 2020 reference.

Text of the act: “Acrescenta Dispositivos ao Anexo XV”

-Open the act
Decreto 16.42726/04/2024

Changes the RICMS, including article 41 on rates, in effect since 1.1.2024.

Text of the act: “Altera a redação e acrescenta dispositivos aos atos normativos que especifica, e dá outras providências.”

-Open the act
Decreto 16.54127/12/2024

Changes article 5 of Annex VIII (deadlines for tax obligations) of the RICMS.

Text of the act: “Altera a redação de dispositivo do Anexo VIII”

-Open the act
SEFAZ Resolution 3.52221/09/2026

Sets the ICMS payment deadlines for taxable events from October to December 2026.

Text of the act: “Estabelece as datas-limites para o recolhimento do ICMS, relativamente aos fatos geradores a ocorrerem nos meses de outubro, novembro e dezembro de 2026.”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 and Single Annex sets Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.
  • EFD ICMS/IPI: Subanexo XIV do Annex XV sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.
  • DIFAL: SEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 4.1 sets Resolution 3.522/2026, item 4.1 (registered trade, industry and services): ref, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.
  • ICMS-ST: SEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 6.1 sets Resolution 3.522/2026, item 6.1 (general ST goods): ref, without saying what happens on a non-business day. Confirm with the Mato Grosso do Sul tax authority.
  • Poverty fund: confirm in the Mato Grosso do Sul regulation whether there is a surcharge on the rate.
  • Tax benefits in Mato Grosso do Sul: 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 Mato Grosso do Sul

01When is ICMS due in Mato Grosso do Sul?+

Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026 (SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 and Single Annex).

02What is the EFD deadline in Mato Grosso do Sul?+

Day 20 of the following month (Subanexo XIV do Annex XV).

03What is the general internal rate in Mato Grosso do Sul?+

17%. Basis: RICMS/MS (Decreto 9.203/1998), article 41, III, a (point as worded by Decreto 12.504/2008; main provision of article 41 as worded by Decreto 16.427/2024).

04Is there a GIA in Mato Grosso do Sul?+

In the EFD, filing by day 20 (Decreto 15.483/2020).

05How does the DeSTDA work in Mato Grosso do Sul?+

Day 28 of the following month (Annex XV do RICMS/MS).

06What is the DIFAL deadline in Mato Grosso do Sul?+

Resolution 3.522/2026, item 4.1 (registered trade, industry and services): ref (SEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 4.1).

07What is the ST deadline in Mato Grosso do Sul?+

Resolution 3.522/2026, item 6.1 (general ST goods): ref (SEFAZ/MS Resolution No. 3.522 of 21/09/2026, Single Annex, item 6.1).

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

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

09Which benefits does the page mention?+

Deferral; Fixed or presumed credit; Exemption for samples with no commercial value on import. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as Resolution 3.522/2026: normal monthly ICMS, reference 10/2026 is due on 16/11/2026 for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Mato Grosso do Sul rules?+

The page gathers 8 acts, from 18/09/1998 to 21/09/2026, 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 SEFAZ/MS Resolution No. 3.522 of 21/09/2026, article 1 e Single Annex with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Contact Us SEFAZ (technical support). Phone: (67) 3318-3600.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Mato Grosso do Sul, parameter by parameter.

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