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States: Rio Grande do Norte

ICMS in Rio Grande do Norte: deadlines, rules and calendar

Rio Grande do Norte charges a general internal rate of 18%, and normal-regime ICMS is due on day 15 of the following month (RICMS/RN, Decreto 31.825/2022, article 58, V, a, and §§ 6 and 7). 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 Rio Grande do Norte See the obligations
Versão em português
In short

Three numbers to get started

Next calculated due date: 10/11/2026. Watch for earlier payment and for extensions.

18%

General internal rate in Rio Grande do Norte.

Day 15 of the following month

Normal-regime ICMS, RICMS/RN, Decreto 31.825/2022, article 58, V, a, and §§ 6 and 7.

5 acts

Acts of the state in the official source, the most recent dated 18/08/2022.

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.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Rio Grande do Norte: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 15 of the following monthRICMS/RN, Decreto 31.825/2022, article 58, V, a, and §§ 6 and 7Moves to the next business day
EFD ICMS/IPIDay 15 of the following monthRICMS/RN, Decreto 31.825/2022, article 154, I and II and sole paragraphMoves to the next business day
GIA or equivalentDay 10 of the following monthRICMS/RN, Decreto 31.825/2022, article 646, § 4See the act
DeSTDADay 28 of the following monthRICMS/RN, Decreto 31.825/2022, article 569Moves to the next business day
DIFALDIFAL on goods for fixed assets, use or consumption (without advance payment): by day 15 of the following monthRICMS/RN, Decreto 31.825/2022, article 58, I, e, IV, b, V, d and eSee the act
ICMS-STICMS-ST withheld by a taxpayer in another state: by day 10 of the following monthRICMS/RN, Decreto 31.825/2022, article 58, IV, a, 1, and V, cSee the act

Each obligation in detail

ICMS (payment)

Deadline
Day 15 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/RN, Decreto 31.825/2022, article 58, V, a, and §§ 6 and 7.
Non-business day
Moves to the next business day.
Deadline detail
General rule (monthly assessment of the establishment): by day 15 of the following month. Exceptions by activity: day 20 (supermarkets), day 10, day 25 and advance payment, as set out in article 58. Non-business day: moves to the next business day (if that falls in the following month, it moves earlier, to the previous business day).
Text of the act“até o dia 15 (quinze) do mês subsequente ao da ocorrência do fato gerador, nas seguintes operações ou prestações, salvo disposição específica em contrário”

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/RN, Decreto 31.825/2022, article 154, I and II and sole paragraph.
Non-business day
Moves to the next business day.
Deadline detail
Companies not under the Simples Nacional: by day 15 of the following month. Simples Nacional and CNAE 4711-3/01, 4711-3/02 and 4712-1/00: by day 20. Non-business day: moves to the next business day.
Text of the act“até o dia 15 (quinze) do mês subsequente ao encerramento do mês da apuração, para as empresas não optante pelo Simples Nacional”

Open the official act

GIA or equivalent

Deadline
Day 10 of the following month.
Who must comply
Varies by regime and substitute.
Rule
RICMS/RN, Decreto 31.825/2022, article 646, § 4.
Deadline detail
No obligation to file the regular GIA/ICMS found in the regulation (it appears only in an assessment adjustment rule).
Text of the act“A GIA-ST deve ser remetida pelo sujeito passivo por substituição tributária, até o dia 10 (dez) do mês subsequente ao da apuração do imposto”

Before you set up: RICMS/RN, Decreto 31.825/2022, article 646, § 4 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Rio Grande do Norte tax authority.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
RICMS/RN, Decreto 31.825/2022 (Ajustes SINIEF 12/15 and 15/16), article 569.
Non-business day
Moves to the next business day.
Text of the act“(...) 28 (vinte e oito) do mês subsequente ao encerramento do período de apuração ou, quando (...)”

Open the official act

DIFAL

Deadline
DIFAL on goods for fixed assets, use or consumption (without advance payment): by day 15 of the following month.
Who must comply
Taxpayers in interstate operations.
Rule
RICMS/RN, Decreto 31.825/2022, article 58, I, e, IV, b, V, d and e.
Deadline detail
DIFAL on goods for fixed assets, use or consumption (without advance payment): by day 15 of the following month; final consumer who is not a taxpayer with the sender registered as a substitute (article 89): day 15 (V, e) or day 10 (IV, b); sender not registered in the CCE-RN: when the goods leave (I, e).
Text of the act“até o dia 15 (quinze) do mês subsequente ao da ocorrência do fato gerador, nas seguintes operações ou prestações, salvo disposição específica em contrário”

Before you set up: Reading RICMS/RN, Decreto 31.825/2022, article 58, I, e, IV, b, V, d and e 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
ICMS-ST withheld by a taxpayer in another state: by day 10 of the following month.
Who must comply
Tax substitutes.
Rule
RICMS/RN, Decreto 31.825/2022, article 58, IV, a, 1, and V, c.
Deadline detail
ICMS-ST withheld by a taxpayer in another state: by day 10 of the following month. Substitute established in RN: by day 15 of the following month (article 58, V, c).
Text of the act“(...) até o dia 10 (dez) do mês subsequente ao (...)”

Before you set up: Reading RICMS/RN, Decreto 31.825/2022, article 58, IV, a, 1, and V, c covers only part of the ICMS-ST rule. Confirm the version in force. Check the status of the act.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/RN (Decreto 31.825/2022) article 29, I, a (Lei 9.991/2015): 18%.

Text of the act: “18% (dezoito por cento), com mercadorias, bens e serviços não abrangidos nas alíneas “b” a “e” deste inciso;”

Open the source

Poverty fund (2 additional percentage points (FECOP), only on the products in art. 30): RICMS/RN article 30 (LC 261/2003).

Text of the act: “terão suas alíquotas adicionadas de 2 (dois) pontos percentuais, cujo produto da arrecadação será inteiramente vinculado ao Fundo Estadual de Combate à Pobreza (FECOP)”

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 and DeSTDA.

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

Rule for each date

  • GIA or equivalent: Day 10 of the following month.
  • ICMS (payment): Day 15 of the following month.
  • EFD ICMS/IPI: Day 15 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
GIA or equivalentOctober 202610/11/2026
ICMS (payment)October 202616/11/2026
EFD ICMS/IPIOctober 202616/11/2026
DeSTDAOctober 202630/11/2026
GIA or equivalentNovember 202610/12/2026
ICMS (payment)November 202615/12/2026
EFD ICMS/IPINovember 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.

General rule for granting exemptions and incentives

Exemptions and incentives only by agreement among the states (LC 24/1975).

Rule: RICMS/RN article 6.

Text of the act: “As isenções, incentivos e outros benefícios fiscais do imposto serão concedidos ou revogados mediante convênios”

Open the source

Deferral

Assessment and payment of the tax postponed to a later stage.

Rule: RICMS/RN article 9.

Text of the act: “Dar-se-á o diferimento quando o lançamento e o pagamento do imposto incidente sobre determinada operação ou prestação forem adiados”

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 (tax substitution)

Deadline: by day 10 of the following month.

Rule: RICMS/RN article 646, § 4.

Text of the act: “(...) ser remetida pelo sujeito passivo por substituição tributária, até o dia 10 (dez) do mês (...)”

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

ActDateWhat it saysStatusSource
Lei Estadual 5.39711/10/1985

State law cited in the RICMS alongside tax benefits or incentives.

Text of the act: “Lei Estadual nº 5.397, de 11 de outubro de 1985”

-Open the act
Lei Estadual 6.96830/12/1996

State law cited as a basis of the RICMS.

Text of the act: “Lei Estadual nº 6.968, de 30 de dezembro de 1996”

-Open the act
Lei Estadual 7.07517/11/1997

State law cited in the RICMS alongside tax benefits or incentives.

Text of the act: “Lei Estadual nº 5.397, de 11 de outubro de 1985 e na Lei Estadual nº 7.075, de 17 de novembro de 1997”

-Open the act
Lei Complementar 26119/12/2003

Creates the 2-point FECOP surcharge on listed products.

Text of the act: “Combate à Pobreza (FECOP), conforme prevê o inciso I do art. 2º da Lei Complementar nº 261, de 19 de dezembro de 2003”

-Open the act
Decreto 31.82518/08/2022

Consolidates and regulates ICMS in RN (RICMS).

Text of the act: “(...) Consolida e regulamenta a legislação do Imposto sobre Operações Relativas à Circulação de (...)”

-Open the act
Before you set up

What to confirm before you configure

Points to watch

  • GIA or equivalent: RICMS/RN, Decreto 31.825/2022, article 646, § 4 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Rio Grande do Norte tax authority.
  • DIFAL: Reading RICMS/RN, Decreto 31.825/2022, article 58, I, e, IV, b, V, d and e covers only part of the DIFAL rule. Confirm the version in force. Check the status of the act.
  • ICMS-ST: Reading RICMS/RN, Decreto 31.825/2022, article 58, IV, a, 1, and V, c covers only part of the ICMS-ST rule. Confirm the version in force. Check the status of the act.
  • Tax benefits in Rio Grande do Norte: 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 Rio Grande do Norte

01When is ICMS due in Rio Grande do Norte?+

Day 15 of the following month (RICMS/RN, Decreto 31.825/2022, article 58, V, a, and §§ 6 and 7).

02What is the EFD deadline in Rio Grande do Norte?+

Day 15 of the following month (RICMS/RN, Decreto 31.825/2022, article 154, I and II and sole paragraph).

03What is the general internal rate in Rio Grande do Norte?+

18%. Basis: RICMS/RN (Decreto 31.825/2022) article 29, I, a (Lei 9.991/2015).

04Is there a GIA in Rio Grande do Norte?+

Day 10 of the following month (RICMS/RN, Decreto 31.825/2022, article 646, § 4).

05How does the DeSTDA work in Rio Grande do Norte?+

Day 28 of the following month (RICMS/RN, Decreto 31.825/2022, article 569).

06What is the DIFAL deadline in Rio Grande do Norte?+

DIFAL on goods for fixed assets, use or consumption (without advance payment): by day 15 of the following month (RICMS/RN, Decreto 31.825/2022, article 58, I, e, IV, b, V, d and e).

07What is the ST deadline in Rio Grande do Norte?+

ICMS-ST withheld by a taxpayer in another state: by day 10 of the following month (RICMS/RN, Decreto 31.825/2022, article 58, IV, a, 1, and V, c).

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

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

09Which benefits does the page mention?+

General rule for granting exemptions and incentives; deferral. 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 Rio Grande do Norte rules?+

The page gathers 5 acts, from 11/10/1985 to 18/08/2022, 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/RN, Decreto 31.825/2022, article 58, V, a, and §§ 6 and 7 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 Rio Grande do Norte, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP