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States: Paraíba

ICMS in Paraíba: deadlines, rules and calendar

Paraíba charges a general internal rate of 20%, and normal-regime ICMS is due on day 15 (trade), day 20 (energy, transport, communication), and day 10 of the 2nd month for industry (RICMS/PB articles 106 and 110). 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 Paraíba See the obligations
Versão em português
In short

Three numbers to get started

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

20%

General internal rate in Paraíba.

Day 15 (trade), 20 (energy, transport, communication), day 10 of the 2nd month for industry

Normal-regime ICMS, RICMS/PB articles 106 and 110.

6 acts

Acts of the state in the official source, the most recent dated 30/08/2022.

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 Paraíba: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 15 (trade), 20 (energy, transport, communication), day 10 of the 2nd month for industryRICMS/PB articles 106 and 110Moves to the next business day
EFD ICMS/IPIDay 15 (normal) or 20 (Simples)Decree 30.478/2009Does not apply
GIA or equivalentGIM on day 20 of the following month (FAQ)RICMS/PB article 263Moves to the next business day
DeSTDADay 28 of the following monthDecree 28.576/2007, article 8, § 10Moves to the next business day
DIFALDay 15 of the following monthDecree 42.843/2022, article 6See the act
ICMS-STDay 9 of the following month (general rule)RICMS/PB articles 399 and 400See the act

Each obligation in detail

ICMS (payment)

Deadline
Day 15 (trade), 20 (energy, transport, communication), day 10 of the 2nd month for industry.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/PB (Decree 18.930/1997), article 106, II to IV; article 110, § 2, I and II.
Non-business day
Moves to the next business day.
Deadline detail
15th day of the following month (trade and producers); 20th day (electricity, transport and communication); 10th day of the second following month (industry).
Text of the act“em dia que não haja expediente bancário, o referido prazo será postergado para o primeiro dia útil subsequente;” Also: “IV - até o 10º (décimo) dia do segundo mês subseqüente ao da ocorrência do fato gerador, nos casos de estabelecimentos industriais;”

Before you set up: Article 110, § 2, II: if the deadline falls on the last day of the month and that day is not a business day, it moves to the previous business day.

Open the official act

EFD ICMS/IPI

Deadline
Day 15 (normal) or 20 (Simples).
Who must comply
Taxpayers required to file the EFD.
Rule
Decree 30.478/2009 (information from the official SEFAZ/PB FAQ), FAQ P8.
Non-business day
Does not apply.
Deadline detail
Simples Nacional up to day 20, whether or not it falls on a Saturday, Sunday or holiday.
Text of the act“O Decreto n.º 30.478/2009 não prevê hipótese de prorrogação das datas de entrega, ainda que o vencimento recaia em dia não útil ou feriado.”

Open the official act

GIA or equivalent

Deadline
GIM on day 20 of the following month (FAQ).
Who must comply
Varies by regime and substitute.
Rule
RICMS/PB article 263, § 3 and Decree 36.446/2015, article 263, § 3; GIM FAQ, item 5.
Non-business day
Moves to the next business day.
Deadline detail
GIM: by day 12 (normal regime) or day 20 (other than normal); the GIM FAQ gives day 20 for Simples Nacional taxpayers who must file.
Text of the act“Caso o dia 20 não seja dia útil, a entrega ficará postergada para o primeiro dia útil subsequente.”

Before you set up: The reading of RICMS/PB article 263 covers only part of the GIA rule or equivalent. Confirm the version in force of the text. See the status of the act.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
Decree 28.576/2007, article 8, § 10 (Ajuste SINIEF 12/2015).
Non-business day
Moves to the next business day.
Text of the act“(...) dia 28 do mês subsequente ao encerramento do (...)”

Open the official act

DIFAL

Deadline
Day 15 of the following month.
Who must comply
Taxpayers in interstate operations.
Rule
Decree 42.843/2022 and RICMS/PB article 106, II, c and d, Decree 42.843/2022, article 6, § 2.
Deadline detail
by the fifteenth day of the month after the goods leave or the service starts (taxpayer registered in another state, Decree 42.843/2022, article 6, § 2; for those based in PB, RICMS article 106, II, c and d).
Text of the act“recolher a DIFAL prevista na alínea ‘c’ dos incisos I e II do ‘caput’ do art. 2º até o décimo quinto dia do mês subsequente”

Before you set up: RICMS article 110, § 2, I moves the tax payment deadline when it falls on a non-business day, but no text applies it expressly to DIFAL.

Open the official act

ICMS-ST

Deadline
Day 9 of the following month (general rule).
Who must comply
Tax substitutes.
Rule
RICMS/PB (Decree 18.930/1997), article 399, II and VI; article 400, II to IV.
Deadline detail
GNRE for interstate ST: day 9 (vehicles and other cases) or day 10 (wheat flour, beer and soft drinks to the North and Northeast).
Text of the act“VI - até o dia 9 (nove) do mês subsequente ao da saída da mercadoria e do bem, nos demais casos não previstos neste artigo.” Also: “IV - até o dia 9 (nove) do mês subsequente ao da saída da mercadoria e do bem, nos demais casos não previstos neste artigo.”

Before you set up: RICMS/PB articles 399 and 400 set day 9 of the following month (general rule), without saying what happens on a non-business day. Confirm with the Paraíba tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/PB (Decree 18.930/1997), article 13, item IV (consolidated text up to Decree 48.149, dated 06.05.2026): 20%.

Text of the act: “IV - 20% (vinte por cento), nas operações e prestações internas e na importação de bens e mercadorias do exterior;”

Open the source

Poverty-fighting fund (2 percentage points (surcharge on the products and services listed in the law)): Law 7.611/2004 (FUNCEP/PB), article 2, item I, text of enrolled bill 328/2004.

Text of the act: “a parcela do produto da arrecadação correspondente ao adicional de dois pontos percentuais na alíquota do Imposto sobre Operações Relativas”

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, GIA and DeSTDA.

No non-business day rule: EFD.

The text of the act applies: DIFAL and ST.

Rule for each date

  • ICMS-ST: Day 9 of the following month (general rule).
  • DIFAL: Day 15 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS-STOctober 202609/11/2026
DIFALOctober 202615/11/2026
DeSTDAOctober 202630/11/2026
ICMS-STNovember 202609/12/2026
DIFALNovember 202615/12/2026
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.

Presumed ICMS credits (article 35 of RICMS/PB)

The regulation provides a presumed credit of 4% of the transaction value for domestic air transport services and of 20% of the ICMS due on transport services, under the conditions of the paragraphs cited.

Rule: RICMS/PB, article 35, items I and II.

Text of the act: “Serão concedidos, em substituição ao sistema normal de tributação previsto neste Regulamento, créditos presumidos do ICMS, nos percentuais abaixo indicados”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

GIM (Monthly ICMS Information Form)

Deadline: by day 12 (normal regime) or day 20 (other than normal) of the following month.

Rule: RICMS/PB, article 263, § 3, I and II (GIM for those who do not file the EFD, text limited to the assessment period of December 2018).

Text of the act: “I - até o dia 12 (doze) do mês subsequente ao da apuração, para os contribuintes com”

Open the source

SEFAZ/PB FAQ on the EFD ICMS/IPI: filing deadline

The tax authority says the EFD is due by day 15 (normal regime) or 20 (Simples Nacional) of the following month, with no extension for a non-business day.

Text: “O Decreto n.º 30.478/2009 não prevê hipótese de prorrogação das datas de entrega, ainda que o vencimento recaia em dia não útil ou feriado.”

Open the source

SEFAZ/PB page on the DeSTDA: new deadline

The tax authority says the DeSTDA deadline moved from day 20 to day 28 of the following month.

Text: “(...) Antes a DeSTDA deveria ser transmitida até o dia 20 do mês seguinte ao da ocorrência do fato (...)”

Open the source

Where to ask the tax authority

Channel: Declarations Unit (EFD), by the e-mail listed on the portal and through the Contact Us form.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

ActDateWhat it saysStatusSource
Decree 18.93019/06/1997

ICMS Regulation of Paraíba (RICMS/PB): rates, payment deadlines, tax substitution and ancillary obligations.

Text of the act: “ATÉ O DECRETO Nº 48.149, DE 06.05.2026”

In force in the consolidated textOpen the act
Decree 28.57614/09/2007

Simples Nacional rules in Paraíba, including the DeSTDA (article 8, item V and § 10).

Text of the act: “Nova redação dada ao inciso V do ‘caput’ do art. 8º pelo inciso III do art. 1º do Decreto nº 38.500/18”

Changed by a later actOpen the act
Decree 30.47828/07/2009

Creates the Digital Tax Bookkeeping (EFD) for ICMS taxpayers in Paraíba.

Text of the act: “Acrescido o § 1º-A ao art. 3º pelo inciso II do art. 4º do Decreto nº 47.732/25 - DOE de 24.12.25.”

Changed by a later actOpen the act
Decree 36.44607/12/2015

Makes the GIM mandatory for Simples Nacional taxpayers from 2016, except MEI and those who file the EFD.

Text of the act: “Conforme o disposto no Decreto nº 36.446 de 07 de dezembro de 2015, a partir de 1º de janeiro de 2016, a GIM será obrigatória”

-Open the act
Decree 38.94924/01/2019

Changes article 3 of the EFD decree, which defines who must file the EFD.

Text of the act: “Altera o Decreto nº 30.478 , de 28 de julho de 2009, que dispõe sobre a Escrituração Fiscal Digital - EFD para contribuintes do ICMS”

-Open the act
Decree 42.84330/08/2022

ICMS rules (DIFAL) on sales to a final consumer who is not a taxpayer in another state, based on Convênio ICMS 236/21.

Text of the act: “(...) prestações que destinem mercadorias, bens e serviços a consumidor final não (...)”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): Article 110, § 2, II: if the deadline falls on the last day of the month and that day is not a business day, it moves to the previous business day.
  • GIA or equivalent: The reading of RICMS/PB article 263 covers only part of the GIA rule or equivalent. Confirm the version in force of the text. See the status of the act.
  • DIFAL: RICMS article 110, § 2, I moves the tax payment deadline when it falls on a non-business day, but no text applies it expressly to DIFAL.
  • ICMS-ST: RICMS/PB articles 399 and 400 set day 9 of the following month (general rule), without saying what happens on a non-business day. Confirm with the Paraíba tax authority.
  • Tax benefits in Paraíba: 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 Paraíba

01When is ICMS due in Paraíba?+

Day 15 (trade), 20 (energy, transport, communication), day 10 of the 2nd month for industry (RICMS/PB articles 106 and 110).

02What is the EFD deadline in Paraíba?+

Day 15 (normal) or 20 (Simples) (Decree 30.478/2009).

03What is the general internal rate in Paraíba?+

20%. Basis: RICMS/PB (Decree 18.930/1997), article 13, item IV (consolidated text up to Decree 48.149, dated 06.05.2026).

04Is there a GIA in Paraíba?+

GIM on day 20 of the following month (FAQ) (RICMS/PB article 263).

05How does the DeSTDA work in Paraíba?+

Day 28 of the following month (Decree 28.576/2007, article 8, § 10).

06What is the DIFAL deadline in Paraíba?+

Day 15 of the following month (Decree 42.843/2022, article 6).

07What is the ST deadline in Paraíba?+

Day 9 of the following month (general rule) (RICMS/PB articles 399 and 400).

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

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

09Which benefits does the page mention?+

Presumed ICMS credits (article 35 of RICMS/PB). Only what the act says is listed.

10Where do the dates come from?+

They come from the deadline of each obligation, such as day 15 (trade), 20 (energy, transport, communication), day 10 of the 2nd month for industry on ICMS, with no holidays. They are not an official deadline.

11Which acts support the Paraíba rules?+

The page gathers 6 acts, from 19/06/1997 to 30/08/2022, 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/PB articles 106 and 110 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 Paraíba, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP