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States: Piauí

ICMS in Piauí: deadlines, rules and calendar

Piauí charges a general internal rate of 22.5%, and normal-regime ICMS is due on day 15 of the following month (Decreto 21.866/2023, article 83, I, a, b). 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 Piauí See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 15/11/2026. Watch for earlier payment and for extensions.

22.5%

General internal rate in Piauí.

Day 15 of the following month

Normal-regime ICMS, Decreto 21.866/2023, article 83, I, a, b.

8 acts

Acts of the state in the official source, the most recent dated 08/09/2026.

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.

Go to section
Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Piauí: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 15 of the following monthDecreto 21.866/2023, article 83, I, a, bSee the act
EFD ICMS/IPIDay 20 of the following monthDecreto 21.866/2023, Annex VISee the act
GIA or equivalentGIA-ST waived for those who use the EFD since 01/08/2021 (act of 2021)Decreto 19.890/2021See the act
DeSTDADay 28 of the following monthAjuste SINIEF 12/2015, eleventh clauseMoves to the next business day
DIFALSee the act citedDecreto 21.866/2023, article 83, II, a and b, XXVII, §§ 3 and 4See the act
ICMS-STST withheld by a Piauí substitute onDecreto 21.866/2023, article 83, XVI and XXVSee the act

Each obligation in detail

ICMS (payment)

Deadline
Day 15 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
Decreto 21.866/2023 (RICMS/PI), article 83, I, a.
Deadline detail
Taxpayer registered in the CAGEP under the normal payment regime: by day 10 of the following month (communication service providers); by day 20 (electricity distribution concessionaires); by day 15 (all other establishments). If the collecting banks are closed on the last day because of a federal or state holiday, the deadline moves to the first business day; a due date of 31/12 moves earlier, to the previous business day.
Text of the act“até o dia 10 (dez) do mês subsequente a cada período de apuração, relativamente aos fatos geradores nele ocorridos”

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
Decreto 21.866/2023, Annex VI (as worded by Decreto 24.201/2025), Annex VI, article 414, caput and sole paragraph.
Text of the act“(...) da EFD ICMS IPI deverá ser enviado até o vigésimo dia do mês subsequente ao (...)”

Before you set up: Article 414 of Annex VI sets the twentieth day since 01/11/2025 (as worded by Decreto 24.201/2025); it does not address non-business days.

Open the official act

GIA or equivalent

Deadline
GIA-ST waived for those who use the EFD since 01/08/2021 (act of 2021).
Who must comply
Varies by regime and substitute.
Rule
Decreto 19.890/2021 (article 566-K, III of the former Decreto 13.500/2008).
Text of the act“entrega da GIA-ST, a partir de 1° de agosto de 2021”

Before you set up: The act amends the old regulation, which the current RICMS repealed. The RICMS and Annex VI do not mention a GIA.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
Ajuste SINIEF 12/2015.
Non-business day
Moves to the next business day.
Text of the act“(...) 28 (vinte e oito) (...)”

Before you set up: Reading Ajuste SINIEF 12/2015, eleventh clause covers only part of the DeSTDA rule. Confirm the version in force. Check the status of the act.

Open the official act

DIFAL

Deadline
See the act cited.
Who must comply
Taxpayers in interstate operations.
Rule
Decreto 21.866/2023 (RICMS/PI), article 83, II, a and b, XXVII, §§ 3 and 4.
Text of the act“nos prazos fixados no inciso anterior, relativamente ao imposto devido a título de diferença de alíquota, pelos contribuintes nele mencionados”

Before you set up: Reading Decreto 21.866/2023, article 83, II, a and b, XXVII, §§ 3 and 4 covers only part of the DIFAL rule. Confirm the version in force. Check the status of the act.

Open the official act

ICMS-ST

Deadline
ST withheld by a Piauí substitute on.
Who must comply
Tax substitutes.
Rule
Decreto 21.866/2023 (RICMS/PI), article 83, XVI and XXV.
Deadline detail
Substitute in another state: day 9 of the following month, unless an agreement or protocol sets a different period. Entry with advance payment: its own rule (article 83, XVII).
Text of the act“até o 15º (décimo quinto) dia do mês subsequente àquele em que ocorrer a retenção pelo substituto deste Estado” Also: “até o dia 9 (nove) do mês subsequente ao da ocorrência da retenção, relativamente ao imposto devido pelos substitutos tributários situados em outras unidades”

Before you set up: Decreto 21.866/2023, article 83, XVI and XXV sets ST withheld by a Piauí substitute on, without saying what happens on a non-business day. Confirm with the Piauí tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/PI article 21, I, c (as worded by Decreto 23.741/2025, in effect since 01/04/2025): 22.5%.

Text of the act: “c) 22,5% (vinte e dois inteiros e cinquenta centésimos por cento)”

Open the source

Poverty fund (2%): RICMS/PI article 22 (FECOP, only for listed products, such as tobacco and alcoholic drinks).

Text of the act: “adicional de 2% (dois por cento), previsto no inciso I do art. 2º da Lei nº 5.622, de 28 de dezembro de 2006”

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.

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

Rule for each date

  • ICMS (payment): Day 15 of the following month.
  • EFD ICMS/IPI: Day 20 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS (payment)October 202615/11/2026
EFD ICMS/IPIOctober 202620/11/2026
DeSTDAOctober 202630/11/2026
ICMS (payment)November 202615/12/2026
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, cases where it does not apply

The act says deferral does not apply to goods under ST set out in agreements and protocols, with exceptions.

Rule: RICMS/PI, § 1, I of the deferral article (as worded by Decreto 23.973/2025).

Text of the act: “às operações com mercadorias sujeitas ao regime de substituição tributária previstas em Convênios e Protocolos”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

DIEF, official filing (e-Ageat)

SEFAZ-PI page that describes the DIEF, the monthly ICMS return

Text: “A DIEF objetiva padronizar o registro das informações geradas mensalmente pelos contribuintes do ICMS.”

Open the source

Where to ask the tax authority

Channel: Taxpayer Service Center (CAC, Plantão Fiscal) and AGEATs; email listed on the DIEF page.

Phone: (86) 3216-9680/9645.

Email: dief@sefaz.pi.gov.br.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

ActDateWhat it saysStatusSource
Decreto 19.890/202119/07/2021

Waived the GIA-ST for those who use the EFD, from 01/08/2021 (it amended the former Decreto 13.500/2008).

Text of the act: “entrega da GIA-ST, a partir de 1° de agosto de 2021”

-Open the act
Decreto 21.866/202306/03/2023

ICMS regulation of Piauí (RICMS/PI), with rates, payment deadlines and DIFAL.

Text of the act: “Fica revogado o Decreto nº 13.500, de 23 de dezembro de 2008.”

In force in the consolidated textOpen the act
Decreto 23.472/202411/12/2024

Created the section on symbolic return for non-delivery to the original recipient (Annex VI).

Text of the act: “Devolução Simbólica decorrente da não entrega ao destinatário originário”

In force in the consolidated textOpen the act
Decreto 23.741/202524/04/2025

Set the general internal ICMS rate at 22.5%, since 01/04/2025.

Text of the act: “c) 22,5% (vinte e dois inteiros e cinquenta centésimos por cento)”

In force in the consolidated textOpen the act
Decreto 23.973/202521/07/2025

Changes the cases where deferral does not apply to operations with goods under ST.

Text of the act: “às operações com mercadorias sujeitas ao regime de substituição tributária previstas em Convênios e Protocolos”

In force in the consolidated textOpen the act
Decreto 24.201/202517/11/2025

Moved the EFD ICMS IPI filing deadline to the twentieth day of the following month, since 01/11/2025.

Text of the act: “(...) digital da EFD ICMS IPI deverá ser enviado até o vigésimo (...)”

In force in the consolidated textOpen the act
Decreto 24.615/202606/07/2026

Changes the tax compliance rule for ancillary obligations (Annex VI), in effect since 01/11/2025.

Text of the act: “A regularidade fiscal de que trata o inciso I do caput poderá alcançar também”

In force in the consolidated textOpen the act
Decreto 24.715/202608/09/2026

Adds the Registered Payment Slip (Boleto Registrado) as a way to pay ICMS, from 15/09/2026.

Text of the act: “por meio de Boleto Registrado”

In force in the consolidated textOpen the act
Before you set up

What to confirm before you configure

Points to watch

  • EFD ICMS/IPI: Article 414 of Annex VI sets the twentieth day since 01/11/2025 (as worded by Decreto 24.201/2025); it does not address non-business days.
  • GIA or equivalent: The act amends the old regulation, which the current RICMS repealed. The RICMS and Annex VI do not mention a GIA.
  • DeSTDA: Reading Ajuste SINIEF 12/2015, eleventh clause covers only part of the DeSTDA rule. Confirm the version in force. Check the status of the act.
  • DIFAL: Reading Decreto 21.866/2023, article 83, II, a and b, XXVII, §§ 3 and 4 covers only part of the DIFAL rule. Confirm the version in force. Check the status of the act.
  • ICMS-ST: Decreto 21.866/2023, article 83, XVI and XXV sets ST withheld by a Piauí substitute on, without saying what happens on a non-business day. Confirm with the Piauí tax authority.
  • Tax benefits in Piauí: 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 Piauí

01When is ICMS due in Piauí?+

Day 15 of the following month (Decreto 21.866/2023, article 83, I, a, b).

02What is the EFD deadline in Piauí?+

Day 20 of the following month (Decreto 21.866/2023, Annex VI).

03What is the general internal rate in Piauí?+

22.5%. Basis: RICMS/PI article 21, I, c (as worded by Decreto 23.741/2025, in effect since 01/04/2025).

04Is there a GIA in Piauí?+

GIA-ST waived for those who use the EFD since 01/08/2021 (act of 2021) (Decreto 19.890/2021).

05How does the DeSTDA work in Piauí?+

Day 28 of the following month (Ajuste SINIEF 12/2015, eleventh clause).

06What is the DIFAL deadline in Piauí?+

See the act cited (Decreto 21.866/2023, article 83, II, a and b, XXVII, §§ 3 and 4).

07What is the ST deadline in Piauí?+

ST withheld by a Piauí substitute on (Decreto 21.866/2023, article 83, XVI and XXV).

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

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

09Which benefits does the page mention?+

Deferral, cases where it does not apply. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 15 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Piauí rules?+

The page gathers 8 acts, from 19/07/2021 to 08/09/2026, 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 Decreto 21.866/2023, article 83, I, a, b with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

Taxpayer Service Center (CAC, Plantão Fiscal) and AGEATs; email listed on the DIEF page. Phone: (86) 3216-9680/9645.

Next steps

Bring the right deadline into SAP

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

Request a diagnostic See ICMS-ST and DIFAL in SAP