Paraná charges a general internal rate of 19.5%, and normal-regime ICMS is due on day 12 of the following month (RICMS/PR, Decree 7.871/2017, article 74, XIX). Each obligation comes with its rule and text.
The legal position is the client's. DFSpro configures and proves it in SAP.
Next calculated due date: 12/11/2026. Watch for earlier payment and for extensions.
General internal rate in Paraná.
Normal-regime ICMS, RICMS/PR, Decree 7.871/2017, article 74, XIX.
Acts of the state in the official source, the most recent dated 07/01/2025.
Deadline, rule and text for each obligation.
Go to sectionWhat to set up and the proof.
Go to sectionCalculated due dates for the coming months.
Go to sectionActs cited, in date order.
Go to sectionICMS, EFD, GIA, DeSTDA, DIFAL and ST.
| Obligation | Deadline | Rule | Non-business day |
|---|---|---|---|
| ICMS (payment) | Day 12 of the following month | RICMS/PR, Decree 7.871/2017, article 74, XIX | See the act |
| EFD ICMS/IPI | Day 20 of the following month | RICMS/PR, as worded by Decree 12.435/2022, article 382 | See the act |
| GIA or equivalent | GIA-ST on day 10 of the following month | RICMS/PR, Decree 7.871/2017, article 228, caput and §§ 1 and 2 | See the act |
| DeSTDA | Day 28 of the following month | RICMS/PR Annex XI | Moves to the next business day |
| DIFAL | Day 15 of the following month | RICMS/PR, Decree 7.871/2017, article 74, XXII, a and b, §§ 15 and 16, and article 73, § 3 | See the act |
| ICMS-ST | By day 10 of the following month (entries under the case in § 5 of art | RICMS/PR, Decree 7.871/2017, article 74, VII, a to h, and § 16, I, and article 73, § 3 | See the act |
Text of the act“nos demais casos de pagamento, no mês seguinte ao de apuração, até o dia 12 (doze)”
Before you set up: Article 73, § 3 says deadlines fall due only on a normal business day, but it does not say whether the date moves later or earlier.
Text of the act“(...) até o dia 20 (vinte) do mês seguinte ao de apuração. (...)”
Before you set up: RICMS/PR, as worded by Decree 12.435/2022, article 382 sets day 20 of the following month, without saying what happens on a non-business day. Confirm with the Paraná tax authority.
Text of the act“deverá apresentar a declaração do imposto apurado, até o dia 10 (dez) do mês subsequente ao das operações ou prestações realizadas” Also: “A partir de agosto de 2015 os contribuintes ficaram dispensados da GIA/ICMS e passaram a entregar a EFD”
Before you set up: RICMS/PR, Decree 7.871/2017, article 228, caput and §§ 1 and 2 sets GIA-ST on day 10 of the following month, without saying what happens on a non-business day. Confirm with the Paraná tax authority.
Text of the act“(...) dia 28 (vinte e oito) do mês subsequente (...)” Also: “(...) caso, até o 1º (primeiro) dia útil (...)”
Text of the act“por ocasião da saída do bem ou do início da prestação de serviço, em relação a cada operação”
Text of the act“por ocasião da entrada das mercadorias no território paranaense, na hipótese do art. 11 do Anexo IX”
RICMS/PR (Decree 7.871/2017), article 17, item V (as worded by Decree 5.143/2024, Law 21.850/2023); there are different rates for other goods in the same article: 19.5%.
Text of the act: “V - alíquota de 19,5% (dezenove vírgula cinco por cento) nas prestações de serviço de comunicação e nas operações com os demais bens e mercadorias”
Poverty-fighting fund (2 additional percentage points (Fecop), only for the products listed in Annex XII): RICMS/PR Annex XII, article 1 (Law 18.573/2015; Law 11.580/1996, article 14-A).
Text of the act: “deverão ser adicionadas de 2 (dois) pontos percentuais”
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.
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.
The text of the act applies: ICMS, EFD, GIA, DIFAL and ST.
| Obligation | Period | Calculated due date |
|---|---|---|
| ICMS (payment) | October 2026 | 12/11/2026 |
| DIFAL | October 2026 | 15/11/2026 |
| EFD ICMS/IPI | October 2026 | 20/11/2026 |
| DeSTDA | October 2026 | 30/11/2026 |
| ICMS (payment) | November 2026 | 12/12/2026 |
| DIFAL | November 2026 | 15/12/2026 |
| EFD ICMS/IPI | November 2026 | 20/12/2026 |
| DeSTDA | November 2026 | 28/12/2026 |
All 27 states and the federal obligations are in the tax calendar.
Only what the act says.
List of ICMS-exempt transactions and products, each item with its conditions.
Rule: RICMS/PR Annex V, items 1 to 175.
Text of the act: “ANEXO V DAS ISENÇÕES (de que trata o parágrafo único do art. 4º deste Regulamento)”
List of presumed credits by product or activity, each with its percentage and period.
Rule: RICMS/PR Annex VII, items 1 to 59.
Text of the act: “ANEXO VII DO CRÉDITO PRESUMIDO (de que trata o parágrafo único do art. 4º deste Regulamento)”
Cases in which the tax is suspended or deferred to a later stage.
Rule: RICMS/PR Annex VIII, articles 1 to 46.
Text of the act: “ANEXO VIII DA SUSPENSÃO E DO DIFERIMENTO”
State program that the RICMS cites as a condition for deferral on electricity
Rule: Decree 6.434/2017, cited in RICMS Annex VIII.
Text of the act: “Programa Paraná Competitivo, disciplinado pelo Decreto n. 6.434, de 16 de março de 2017”
Tax authority guidance helps with reading, but it is not a rule.
Deadline: does not apply.
Rule: NPF 056/2015 (cited by SEFA).
Text of the act: “A partir de agosto de 2015 os contribuintes ficaram dispensados da GIA/ICMS e passaram a entregar a EFD”
Deadline: day 10 of the following month; day 9 for water, beer, soft drinks and ice cream.
Rule: RICMS/PR article 228, caput and § 1.
Text of the act: “deverá apresentar a declaração do imposto apurado, até o dia 10 (dez) do mês subsequente ao das operações ou prestações realizadas”
Deadline: See the act.
Rule: RICMS/PR Annex XII, article 3.
Text of the act: “que deve ser recolhido exclusivamente em GR-PR”
SEFA says the GIA-ST duty is in article 228 of the RICMS.
Text: “A obrigatoriedade de apresentação da GIA-ST está no artigo 228 do Regulamento do ICMS (Decreto n. 7.871/2017).”
SEFA lists the transactions in which the taxpayer pays the 2-point Fecop surcharge.
Text: “O recolhimento do adicional de dois pontos percentuais na alíquota do ICMS destinado ao financiamento do FECOP deverá ser realizado pelo contribuinte que promover”
Channel: SEFA SAC (Citizen Service Desk).
Phone: (41) 3200-5009 (mobile or landline); 0800-041-1528 (landline only).
Acts in date order, with summary and text.
| Act | Date | What it says | Status | Source |
|---|---|---|---|---|
| Law 11.580 | 14/11/1996 | ICMS law in Paraná, which the RICMS regulates. Text of the act: “de que trata a Lei n. 11.580, de 14 de novembro de 1996, será regido pelas disposições contidas neste Regulamento” | - | Open the act |
| Law 18.573 | 30/09/2015 | Created the State Poverty-Fighting Fund (Fecop), which produces the 2-point rate surcharge. Text of the act: “Fundo Estadual de Combate à Pobreza do Paraná - Fecop, instituído pela Lei n. 18.573, de 30 de setembro de 2015” | - | Open the act |
| Decree 6.434 | 16/03/2017 | Sets the rules for the Paraná Competitivo Program, cited in the RICMS for deferral on electricity. Text of the act: “Programa Paraná Competitivo, disciplinado pelo Decreto n. 6.434, de 16 de março de 2017” | - | Open the act |
| Decree 7.871 | 29/09/2017 | Act from the official source. Text of the act: “(...) Regulamento do Imposto sobre Operações Relativas à (...)” | In force in the consolidated text | Open the act |
| Decree 9.673 | 06/12/2021 | Gave the current wording to the GIA-ST deadline for water, beer, soft drinks and ice cream (day 9). Text of the act: “Nova redação do § 1° dada pelo art.1º, alteração 548ª, do Decreto n. 9.673, de 6.12.2021” | In force in the consolidated text | Open the act |
| Act | Date | What it says | Status | Source |
|---|---|---|---|---|
| Decree 12.435 | 18/10/2022 | Changed the EFD deadline: from day 12 to day 20 of the following month. Text of the act: “Nova redação do art. 382 dada pelo art. 1º, alteração 660ª, do Decreto n. 12.435, de 18.10.2022” | In force in the consolidated text | Open the act |
| Decree 701 | 03/03/2023 | Changed internal rates and the Fecop surcharge; parts were later revoked. Text of the act: “acrescentada pelo art. 1º, alteração 765ª, do Decreto n. 701, de 3.3.2023” | Changed by a later act | Open the act |
| Law 21.850 | 14/12/2023 | Set the general internal rate at 19.5% and the electricity rate at 19%. Text of the act: “(Lei nº 21.850, de 14 de dezembro de 2023)” | In force in the consolidated text | Open the act |
| Decree 5.143 | 12/03/2024 | Gave the current wording to the general rate (19.5%) and created the 19% rate for electricity. Text of the act: “(...) redação dada ao inciso V pelo art. 1º, alteração 933ª, do Decreto n. 5.143, de (...)” | In force in the consolidated text | Open the act |
| Decree 8.527 | 07/01/2025 | Changed the wording of the DIFAL payment deadline for a final consumer who is not a taxpayer. Text of the act: “Nova redação do caput do inciso XXII dada pelo art.1º, alteração 1133ª, do Decreto n. 8.527, de 7.1.2025” | In force in the consolidated text | Open the act |
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.
All 27 states have a page: see all states.
| 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 |
Day 12 of the following month (RICMS/PR, Decree 7.871/2017, article 74, XIX).
Day 20 of the following month (RICMS/PR, as worded by Decree 12.435/2022, article 382).
19.5%. Basis: RICMS/PR (Decree 7.871/2017), article 17, item V (as worded by Decree 5.143/2024, Law 21.850/2023); there are different rates for other goods in the same article.
GIA-ST on day 10 of the following month (RICMS/PR, Decree 7.871/2017, article 228, caput and §§ 1 and 2).
Day 28 of the following month (RICMS/PR Annex XI).
Day 15 of the following month (RICMS/PR, Decree 7.871/2017, article 74, XXII, a and b, §§ 15 and 16, and article 73, § 3).
By day 10 of the following month (entries under the case in § 5 of art (RICMS/PR, Decree 7.871/2017, article 74, VII, a to h, and § 16, I, and article 73, § 3).
Moves to the next business day: DeSTDA. The text of the act applies: ICMS, EFD, GIA, DIFAL and ST.
Exemptions (Annex V); Presumed credit (Annex VII); Suspension and deferral (Annex VIII); Paraná Competitivo Program. Only what the act says is listed.
They come from the deadline of each obligation, such as day 12 of the following month on ICMS, with no holidays. They are not an official deadline.
The page gathers 10 acts, from 14/11/1996 to 07/01/2025, each with its source.
No. The decision is the client's. DFSpro configures and proves it in SAP.
Rule, article, review date and owner. A change in the rule shows in the master data.
Compare RICMS/PR, Decree 7.871/2017, article 74, XIX with the stored parameter. For a new act, record the article and the date.
SEFA SAC (Citizen Service Desk). Phone: (41) 3200-5009 (mobile or landline); 0800-041-1528 (landline only).
See what SAP stores today for Paraná, parameter by parameter.