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States: Pernambuco

ICMS in Pernambuco: deadlines, rules and calendar

Pernambuco charges a general internal rate of 20.5%, and normal-regime ICMS is due on day 15 (industry outside the list: day 20) (RICMS/PE articles 23 and 24). 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 Pernambuco 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.

20,5%

General internal rate in Pernambuco.

Day 15 (industry outside the list: day 20)

Normal-regime ICMS, RICMS/PE articles 23 and 24.

10 acts

Acts of the state in the official source, the most recent dated 12/02/2026.

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.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Pernambuco: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 15 (industry outside the list: day 20)RICMS/PE articles 23 and 24Moves to the next business day
EFD ICMS/IPIDay 15 of the following monthOrdinance SF 126/2018 article 5Moves to the next business day
GIA or equivalentDay 10 of the following monthDecree 44.650/2017, Annex 37, article 34, I, aSee the act
DeSTDADay 28 of the following monthAjuste SINIEF 15/2016 and RICMS/PE article 366Moves to the next business day
DIFALDay 15 of the following monthRICMS/PE article 23Moves to the next business day
ICMS-STDay 9 of the following monthRICMS/PE Annex 37 article 12Moves to the next business day

Each obligation in detail

ICMS (payment)

Deadline
Day 15 (industry outside the list: day 20).
Who must comply
Normal-regime taxpayers.
Rule
Decree 44.650/2017 (RICMS/PE), articles 23 and 24, article 23, caput and § 2, I; article 24, I, b.
Non-business day
Moves to the next business day.
Deadline detail
Day 15 of the following month (general rule); industry with a CNAE code outside item a of article 24, I: day 20.
Text of the act“O recolhimento do imposto deve ser realizado até o dia 15 (quinze) do mês subsequente àquele correspondente à ocorrência do respectivo fato gerador” Also: “o recolhimento do imposto pode ocorrer até o primeiro dia útil subsequente, desde que este recaia dentro do mês do referido termo final”

Open the official act

EFD ICMS/IPI

Deadline
Day 15 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
Ordinance SF 126/2018, article 5; changed by Ordinance SF 44/2026, article 5, caput and § 1.
Non-business day
Moves to the next business day.
Deadline detail
Day 15 of the month after the fiscal period, or the specific deadline in Annex 5 of the Ordinance.
Text of the act“até o dia 15 (quinze) do mês subsequente ao período fiscal a que se referir” Also: “ocorrer em dia não útil ou em dia decretado como ponto facultativo para o funcionalismo público estadual, fica prorrogado para o primeiro dia útil subsequente”

Before you set up: The non-business day rule comes from Ordinance SF 44/2026.

Open the official act

GIA or equivalent

Deadline
Day 10 of the following month.
Who must comply
Varies by regime and substitute.
Rule
Decree 44.650/2017, Annex 37, article 34, I, a.
Deadline detail
GIA-ST: day 10 (taxpayer from another state registered in Cacepe as a substitute or under EC 87/2015), Decree 44.650/2017, Annex 37, article 34, I, 'a'; Ajuste SINIEF 04/1993. SEF file: day 15 (Ordinance SF 190/2011).
Text of the act“(...) Prazo de entrega: dia 10 GIA-ST (GUIA NACIONAL DE INFORMAÇÃO E (...)”

Before you set up: Decree 44.650/2017, Annex 37, article 34, I, a sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Pernambuco tax authority.

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; Decree 44.650/2017, article 366, article 366, III.
Non-business day
Moves to the next business day.
Text of the act“(...) até o dia 28 (vinte e oito) (...)” Also: “(...) caso, até o primeiro dia útil imediatamente seguinte (Ajuste SINIEF 15/2016) (...)”

Open the official act

DIFAL

Deadline
Day 15 of the following month.
Who must comply
Taxpayers in interstate operations.
Rule
Decree 44.650/2017, article 23; ICMS Tax Calendar, article 23, caput and § 2, I.
Non-business day
Moves to the next business day.
Deadline detail
Day 15 of the following month (taxpayer outside the advance payment of article 329), revenue code 057-4.
Text of the act“O recolhimento do imposto deve ser realizado até o dia 15 (quinze) do mês subsequente àquele correspondente à ocorrência do respectivo fato gerador” Also: “o recolhimento do imposto pode ocorrer até o primeiro dia útil subsequente, desde que este recaia dentro do mês do referido termo final”

Before you set up: The general rule of article 23 applies to the final date of any provision (§ 2).

Open the official act

ICMS-ST

Deadline
Day 9 of the following month.
Who must comply
Tax substitutes.
Rule
Decree 44.650/2017, Annex 37, article 12; ICMS Tax Calendar, article 23, § 2, I (non-business day).
Non-business day
Moves to the next business day.
Text of the act“o recolhimento do imposto pode ocorrer até o primeiro dia útil subsequente, desde que este recaia dentro do mês do referido termo final” Also: “AGENDA TRIBUTÁRIA - ICMS atualizado em 29/04/2024”

Before you set up: The reading of RICMS/PE Annex 37 article 12 covers only part of the ICMS-ST rule. Confirm the version in force of the text. See the status of the act.

Open the official act

Rate and SAP

Rate and poverty fund

Law 15.730/2016, article 15, item VII (as worded by Law 18.305/2023, in effect from 01/01/2024): 20,5%.

Text of the act: “20,5% (vinte vírgula cinco por cento), nas demais hipóteses não relacionadas nos incisos III a VI e IX ou no art. 18-A”

Open the source

Poverty-fighting fund (2 additional percentage points (FECEP) on the goods in art. 2, I, of Law 12.523/2003): Law 12.523/2003, article 2, I; rates in article 18-A and Annexes 1, 1-A and 1-B of Law 15.730/2016.

Text of the act: “acresceu 2 pontos percentuais à alíquota do ICMS para as mercadorias elencadas no inciso I do artigo 2º da Lei nº 12.523/2003”

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, EFD, DeSTDA, DIFAL and ST.

The text of the act applies: GIA.

Rule for each date

  • ICMS-ST: Day 9 of the following month.
  • GIA or equivalent: Day 10 of the following month.
  • EFD ICMS/IPI: Day 15 of the following month.
  • DIFAL: Day 15 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS-STOctober 202609/11/2026
GIA or equivalentOctober 202610/11/2026
EFD ICMS/IPIOctober 202616/11/2026
DIFALOctober 202616/11/2026
DeSTDAOctober 202630/11/2026
ICMS-STNovember 202609/12/2026
GIA or equivalentNovember 202610/12/2026
EFD ICMS/IPINovember 202615/12/2026
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.

PRODEPE (Pernambuco State Development Program)

Program of tax and financial incentives for industry and wholesale trade, as the act provides. No assessment of the advantage.

Rule: Law 11.675/1999; Decree 21.959/1999.

Text of the act: “com a finalidade de atrair e fomentar investimentos na atividade industrial e no comércio atacadista de Pernambuco, mediante a concessão de incentivos fiscais e financeiros”

Open the source

PROIND (Pernambuco State Industry Incentive Program)

ICMS presumed credit for authorized industry, usable until 31/12/2032, according to the SEFAZ bulletin.

Rule: Decree 44.650/2017, article 320-D and Annex 33 (Decree 52.632/2022).

Text of the act: “O incentivo do crédito presumido do ICMS do Proind se estenderá até 31/12/2032”

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 (taxpayer from another state registered in Cacepe as a substitute or under EC 87/2015)

Deadline: day 10 of the following month.

Rule: Decree 44.650/2017, Annex 37, article 34, item I, paragraph a; Ajuste SINIEF 04/1993.

Text of the act: “O contribuinte de outra Unidade da Federação inscrito no Cacepe no regime contribuinte substituto ou no regime EC 87/2015 deverá apresentar a”

Open the source

Inventory Record in the EFD ICMS/IPI

Deadline: by day 15 of the fiscal period it refers to.

Rule: Decree 44.650/2017, article 269-F, § 2; Ordinance SF 126/2018.

Text of the act: “Entrega do RI até o dia 15 do período fiscal a que se referir.”

Open the source

FECEP bulletin (updated on 10/10/2023)

Explains the 2-point FECEP surcharge and the payment rules since 01/06/2019.

Text: “acresceu 2 pontos percentuais à alíquota do ICMS para as mercadorias elencadas no inciso I do artigo 2º da Lei nº 12.523/2003”

Open the source

DeSTDA: questions and answers (Sedif-SN)

SEFAZ answer on the DeSTDA deadline and on the waiver in each state.

Text: “(...) até o dia 28 (vinte e oito) (...)”

Open the source

ICMS Tax Calendar (updated on 14/10/2026)

Table of ICMS deadlines and ancillary obligations, with the non-business day rule.

Text: “Quando o vencimento do imposto cair em dia não útil ou em que não haja expediente bancário”

Open the source

Where to ask the tax authority

Channel: TeleSefaz (SEFAZ-PE).

Phone: 0800 285 1244 or (81) 3183-6401.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1997 to 2016

ActDateWhat it saysStatusSource
Law 11.51429/12/1997

ICMS law of Pernambuco with penalties for failing to meet tax obligations.

Text of the act: “LEI Nº 11.514, de 29 de dezembro de 1997”

-Open the act
Law 11.67511/10/1999

Consolidates and changes the PRODEPE, a program of tax and financial incentives.

Text of the act: “com a finalidade de atrair e fomentar investimentos na atividade industrial e no comércio atacadista de Pernambuco, mediante a concessão de incentivos fiscais e financeiros”

-Open the act
Decree 21.95927/12/1999

Regulates the PRODEPE, under Law 11.675/1999.

Text of the act: “Regulamenta o Programa de Desenvolvimento do Estado de Pernambuco - PRODEPE, nos termos da Lei Nº 11.675, de 11 de outubro de 1999”

-Open the act
Law 12.52330/12/2003

Creates the FECEP and the 2-percentage-point ICMS surcharge on listed products.

Text of the act: “Fica instituído, a partir de 01 de janeiro de 2004, o Fundo Estadual de Combate e Erradicação da Pobreza”

-Open the act
Law 15.73017/03/2016

ICMS law of Pernambuco: internal and interstate rates, FECEP and general rules of the tax.

Text of the act: “20,5% (vinte vírgula cinco por cento), nas demais hipóteses não relacionadas nos incisos III a VI e IX ou no art. 18-A”

Changed by a later actOpen the act

Acts from 2017 to 2026

ActDateWhat it saysStatusSource
Decree 44.65030/06/2017

ICMS Regulation of Pernambuco (RICMS/PE): payment deadlines and non-business day rules.

Text of the act: “O recolhimento do imposto deve ser realizado até o dia 15 (quinze) do mês subsequente àquele correspondente à ocorrência do respectivo fato gerador”

Changed by a later actOpen the act
Ordinance SF 12630/08/2018

Rules and filing deadlines for the EFD ICMS/IPI in Pernambuco.

Text of the act: “até o dia 15 (quinze) do mês subsequente ao período fiscal a que se referir”

Changed by a later actOpen the act
Law 18.30530/09/2023

Changes Law 15.730/2016 on rates, single-stage taxation and installments, and Law 12.523/2003 on the rate surcharge.

Text of the act: “Modifica a Lei nº 15.730, de 17 de março de 2016”

-Open the act
Decree 55.98129/12/2023

Changes ICMS decrees, among them 44.650/2017, because of the new internal rate.

Text of the act: “DECRETO Nº 55.981, DE 29 DE DEZEMBRO DE 2023”

-Open the act
Ordinance SF 4412/02/2026

Changes Ordinance 126/2018: the EFD final date on a non-business day moves to the first business day, and changes Annex 5.

Text of the act: “ocorrer em dia não útil ou em dia decretado como ponto facultativo para o funcionalismo público estadual, fica prorrogado para o primeiro dia útil subsequente”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • EFD ICMS/IPI: The non-business day rule comes from Ordinance SF 44/2026.
  • GIA or equivalent: Decree 44.650/2017, Annex 37, article 34, I, a sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Pernambuco tax authority.
  • DIFAL: The general rule of article 23 applies to the final date of any provision (§ 2).
  • ICMS-ST: The reading of RICMS/PE Annex 37 article 12 covers only part of the ICMS-ST rule. Confirm the version in force of the text. See the status of the act.
  • Tax benefits in Pernambuco: 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 Pernambuco

01When is ICMS due in Pernambuco?+

Day 15 (industry outside the list: day 20) (RICMS/PE articles 23 and 24).

02What is the EFD deadline in Pernambuco?+

Day 15 of the following month (Ordinance SF 126/2018 article 5).

03What is the general internal rate in Pernambuco?+

20.5%. Basis: Law 15.730/2016, article 15, item VII (as worded by Law 18.305/2023, in effect from 01/01/2024).

04Is there a GIA in Pernambuco?+

Day 10 of the following month (Decree 44.650/2017, Annex 37, article 34, I, a).

05How does the DeSTDA work in Pernambuco?+

Day 28 of the following month (Ajuste SINIEF 15/2016 and RICMS/PE article 366).

06What is the DIFAL deadline in Pernambuco?+

Day 15 of the following month (RICMS/PE article 23).

07What is the ST deadline in Pernambuco?+

Day 9 of the following month (RICMS/PE Annex 37 article 12).

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

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

09Which benefits does the page mention?+

PRODEPE (Pernambuco State Development Program); PROIND (Pernambuco State Industry Incentive Program). 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 (industry outside the list: day 20) on ICMS, with no holidays. They are not an official deadline.

11Which acts support the Pernambuco rules?+

The page gathers 10 acts, from 29/12/1997 to 12/02/2026, 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/PE articles 23 and 24 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

TeleSefaz (SEFAZ-PE). Phone: 0800 285 1244 or (81) 3183-6401.

Next steps

Bring the right deadline into SAP

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

Request a diagnostic See ICMS-ST and DIFAL in SAP