States: Minas Gerais

ICMS in Minas Gerais: deadlines, rules and calendar

Minas Gerais charges a general internal rate of 18%, and normal-regime ICMS is due 112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport) (RICMS/MG 2023, General Part, article 112, item I, article 112 and article 118). 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 Minas Gerais See the obligations

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In short

Three numbers to get started

Next calculated due date: 09/11/2026. Watch for earlier payment and for extensions.

18%

General internal rate in Minas Gerais.

112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport)

Normal-regime ICMS, RICMS/MG 2023, General Part, article 112, item I, article 112 and article 118.

8 acts

Acts of the state in the official source, the most recent dated 28/07/2026.

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.

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 up All states

Obligations

ICMS in Minas Gerais: six obligations

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

Obligation	Deadline	Rule	Non-business day
ICMS (payment)	112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport)	RICMS/MG 2023, Parte Geral, article 112, item I, article 112 e article 118	Moves to the next business day
EFD ICMS/IPI	Day 15 of the following month	RICMS/MG Annex V article 12	See the act
GIA or equivalent	GIA-ST day 10 of the following month	RICMS/MG Annex V article 143	See the act
DeSTDA	Day 28 of the following month	Ajuste SINIEF 15/2016	Moves to the next business day
DIFAL	Same deadline as the taxpayer's own ICMS	RICMS/2023, General Part, article 112, paragraph 5, item I	Moves to the next business day
ICMS-ST	Day 9 of the following month	RICMS/2023, Annex VII, Parte 1, article 50	See the act

Each obligation in detail

ICMS (payment)

Deadline: 112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport).
Who must comply: Normal-regime taxpayers.
Rule: RICMS/MG 2023, Parte Geral, article 112, item I, article 112 e article 118.
Non-business day: Moves to the next business day.

Deadline detail: Article 112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport); day 5 (wholesale of fuels/drinks/tobacco, extraction, non-telephone communication); day 2 (90%) and day 6 or 8 (remainder) for energy, gas, telephony, drinks, tobacco industry, lubricants and fuels; day 15 (dairy/milk cooperative); day 10 in other cases.

Text of the act“Os prazos fixados para o recolhimento do imposto, inclusive os indicados no art. 180 deste regulamento, só vencem em dia de expediente na rede bancária” And also: “(...) o dia dez do mês subsequente ao da ocorrência do fato gerador, nas hipóteses não especificadas neste artigo (...)”

Open the official act

EFD ICMS/IPI

Deadline: Day 15 of the following month.
Who must comply: Taxpayers required to file the EFD.
Rule: RICMS/2023, Annex V, Parte 1, article 12.

Text of the act“(...) dia quinze do mês subsequente ao período de apuração (...)”

Before you set up: RICMS/MG Annex V article 12 sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Minas Gerais tax authority.

Open the official act

GIA or equivalent

Deadline: GIA-ST day 10 of the following month.
Who must comply: Varies by regime and substitute.
Rule: RICMS/2023, Annex V, Parte 1, article 143.

Deadline detail: GIA-ST by day 10 of the month after the assessment.

Text of the act“A GIA-ST será entregue até o dia dez do mês subsequente ao da apuração”

Before you set up: DAPI waived since 01/07/2026 under Portaria SRE 285/2026 (see other obligations).

Open the official act

DeSTDA

Deadline: Day 28 of the following month.
Who must comply: Simples Nacional taxpayers, except MEI.
Rule: Ajuste SINIEF 15/2016 (per official SEF/MG page).
Non-business day: Moves to the next business day.

Text of the act“(...) da DeSTDA deve ser enviado até o dia 28 (...)”

Before you set up: The reading of Ajuste SINIEF 15/2016 covers only part of the DeSTDA rule. Confirm the version of the text in force. See the status of the act.

Open the official act

DIFAL

Deadline: Same deadline as the taxpayer's own ICMS.
Who must comply: Taxpayers in interstate operations.
Rule: RICMS/2023, General Part, article 112, paragraph 5, item I.
Non-business day: Moves to the next business day.

Deadline detail: Within the same deadline as the taxpayer's own transactions or services.

Text of the act“Será recolhido no mesmo prazo das operações ou das prestações próprias”

Before you set up: The reading of RICMS/2023, General Part, article 112, paragraph 5, item I covers only part of the DIFAL rule. Confirm the version of the text in force. See the status of the act.

Open the official act

ICMS-ST

Deadline: Day 9 of the following month.
Who must comply: Tax substitutes.
Rule: RICMS/2023, Annex VII, Parte 1, article 50, article 50, I and II.

Text of the act“até o dia nove do mês subsequente ao da apuração, se utilizar o regime normal de apuração do imposto”

Before you set up: RICMS/2023, Annex VII, Parte 1, article 50 sets day 9 of the following month, without saying what happens on a non-business day. Confirm with the Minas Gerais tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

Lei 6.763/1975, article 12, item I, point d, sub-point d.1 (internal transactions and services not specified in the previous points): 18%.

Text of the act: “d - 18% (dezoito por cento):”

Open the source

Poverty fund (2% (additional two percentage points for the FEM, valid until 31/12/2026, on goods listed in the article)): Lei 6.763/1975, article 12-A (as worded by Lei 24.471/2023).

Text of the act: “o adicional de dois pontos percentuais na alíquota prevista para a operação interna que tenha como destinatário consumidor final”

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, DeSTDA and DIFAL.

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

Rule for each date

ICMS-ST: Day 9 of the following month.
EFD ICMS/IPI: Day 15 of the following month.
DeSTDA: Day 28 of the following month.

Obligation	Period	Calculated due date
ICMS-ST	October 2026	09/11/2026
EFD ICMS/IPI	October 2026	15/11/2026
DeSTDA	October 2026	30/11/2026
ICMS-ST	November 2026	09/12/2026
EFD ICMS/IPI	November 2026	15/12/2026
DeSTDA	November 2026	28/12/2026

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.

Presumed ICMS credit granted by the SEF

The RICMS allows the SEF to grant a presumed credit of up to 100% of the tax due on outgoing sales, under the conditions of the article.

Rule: RICMS/2023 (Decreto 48.589/2023), article 47.

Text of the act: “A SEF poderá conceder crédito presumido do ICMS de até 100% (cem por cento) do imposto devido nas operações de saída”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

DAPI (waived ex officio since 01/07/2026)

Deadline: Waiver ex officio from 01/07/2026, with exceptions in Portaria SRE 285/2026.

Rule: Portaria SRE 285/2026.

Text of the act: “todos os contribuintes mineiros foram Desobrigados de Ofício da entrega de DAPI”

Open the source

SEF/MG page on the DeSTDA (SEDIF-SN)

States the filing deadline, transmission by Web Services and use of a digital certificate.

Text: “(...) da DeSTDA deve ser enviado até o dia 28 (...)”

Open the source

Where to ask the tax authority

Channel: SPED MG (SEF/MG).

Phone: 155 (LIG-Minas) in Minas Gerais; (31) 3069-6601 from other states or mobile.

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
Lei 6.763	26/12/1975	ICMS law of Minas Gerais: sets rates, suspension and the other base rules of the tax. Text of the act: “Art. 12 - As alíquotas do imposto, nas operações relativas à circulação de mercadorias e nas prestações de serviços, são:”	-	Open the act
Lei 19.990	29/12/2011	Created the Misery Eradication Fund (FEM), financed in part by the additional rate. Text of the act: “Fundo de Erradicação da Miséria - FEM -, criado pela Lei nº 19.990, de 29 de dezembro de 2011”	-	Open the act
Lei 22.796	28/12/2017	Gave the current wording to article 11 of Lei 6.763 on suspension of the tax. Text of the act: “Artigo com redação dada pelo art. 10 da Lei nº 22.796, de 28/12/2017”	-	Open the act
Decreto 48.589	22/03/2023	ICMS Regulation of Minas Gerais (RICMS/2023). Text of the act: “Alteraram o Decreto nº 48.589, de 22 de março de 2023”	Changed by a later act	Open the act
Lei 24.471	29/09/2023	Gave the current wording to the main provision of article 12-A of Lei 6.763 (FEM surcharge). Text of the act: “Caput com redação dada pelo art. 1º da Lei nº 24.471, de 29/9/2023”	-	Open the act
Resolution 5.957	09/10/2025	SEF resolution that governs how the excess of presumed credit is assessed. Text of the act: “Resoluo n 5.957, de 9 de outubro de 2025”	-	Open the act
Portaria SRE 285	30/01/2026	Rules to assess ICMS through the EFD instead of DAPI 1. Text of the act: “Estabelece os requisitos para a opção pela apuração do ICMS a partir de informações lançadas na Escrituração Fiscal Digital”	-	Open the act
Decreto 49.263	28/07/2026	Gave wording to paragraphs and items of article 235 of Part 1 of Annex VIII of the RICMS; improved later by a decree of September 2026. Text of the act: “Aperfeiçoar a redação dada pelo Decreto nº 49.263, de 28/07/2026”	Changed by a later act	Open the act

Before you set up

What to confirm before you configure

Points to watch

EFD ICMS/IPI: RICMS/MG Annex V article 12 sets day 15 of the following month, without saying what happens on a non-business day. Confirm with the Minas Gerais tax authority.
GIA or equivalent: DAPI waived since 01/07/2026 under Portaria SRE 285/2026 (see other obligations).
DeSTDA: The reading of Ajuste SINIEF 15/2016 covers only part of the DeSTDA rule. Confirm the version of the text in force. See the status of the act.
DIFAL: The reading of RICMS/2023, General Part, article 112, paragraph 5, item I covers only part of the DIFAL rule. Confirm the version of the text in force. See the status of the act.
ICMS-ST: RICMS/2023, Annex VII, Parte 1, article 50 sets day 9 of the following month, without saying what happens on a non-business day. Confirm with the Minas Gerais tax authority.
Tax benefits in Minas Gerais: 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

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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 Minas Gerais

01When is ICMS due in Minas Gerais?+

112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport) (RICMS/MG 2023, General Part, article 112, item I, article 112 and article 118).

02What is the EFD deadline in Minas Gerais?+

Day 15 of the following month (RICMS/MG Annex V article 12).

03What is the general internal rate in Minas Gerais?+

18%. Basis: Lei 6.763/1975, article 12, item I, point d, sub-point d.1 (internal transactions and services not specified in the previous points).

04Is there a GIA in Minas Gerais?+

GIA-ST day 10 of the following month (RICMS/MG Annex V article 143).

05How does the DeSTDA work in Minas Gerais?+

Day 28 of the following month (Ajuste SINIEF 15/2016).

06What is the DIFAL deadline in Minas Gerais?+

Same deadline as the taxpayer's own ICMS (RICMS/2023, General Part, article 112, paragraph 5, item I).

07What is the ST deadline in Minas Gerais?+

Day 9 of the following month (RICMS/2023, Annex VII, Parte 1, article 50).

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

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

09Which benefits does the page mention?+

Presumed ICMS credit granted by the SEF. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as 112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport) for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Minas Gerais rules?+

The page gathers 8 acts, from 26/12/1975 to 28/07/2026, 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 RICMS/MG 2023, Parte Geral, article 112, item I, article 112 e article 118 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

SPED MG (SEF/MG). Phone: 155 (LIG-Minas) in Minas Gerais; (31) 3069-6601 from other states or mobile.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Minas Gerais, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP

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ICMS in Minas Gerais: deadlines, rules and calendar

Three numbers to get started

18%

112 RICMS/2023: day 8 (wholesale and retail trade not specified, industry not specified, transport)

8 acts

Start with what matters to your role

01Tax and tax law

02IT and SAP

03Accounting

04Audit

ICMS in Minas Gerais: 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

Presumed ICMS credit granted by the SEF

Other obligations, guidance and contact

DAPI (waived ex officio since 01/07/2026)

SEF/MG page on the DeSTDA (SEDIF-SN)

Where to ask the tax authority

Rules that support these obligations

What to confirm before you configure

Points to watch

How to confirm

Browse the map

Questions about ICMS in Minas Gerais

Bring the right deadline into SAP