States: Rio Grande do Sul

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

Rio Grande do Sul charges a general internal rate of 17%, and normal-regime ICMS is due as follows, own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I (RICMS/RS). Each obligation comes with its rule and text.

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Talk about ICMS in Rio Grande do Sul See the obligations

Versão em português

In short

Three numbers to get started

Next calculated due date: 16/11/2026. Watch for earlier payment and for extensions.

17%

General internal rate in Rio Grande do Sul.

Own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I

Normal-regime ICMS, RICMS/RS.

12 acts

Acts of the state in the official source, the most recent dated 22/05/2026.

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 up All states

Obligations

ICMS in Rio Grande do Sul: six obligations

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

Obligation	Deadline	Rule	Non-business day
ICMS (payment)	Own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I	RICMS/RS	Moves to the next business day
EFD ICMS/IPI	Day 15 of the following month	IN DRP 45/1998, Title I, Chapter LI	Moves to the next business day
GIA or equivalent	Day 15 of the following month	GIA Manual version 9, item 1.5	Moves to the next business day
DeSTDA	Day 28 of the following month	DeSTDA Manual of the State Revenue Service of the	Moves to the next business day
DIFAL	Day 9, 10 or 23, depending on the case	RICMS/RS, Appendix III, Section I	Moves to the next business day
ICMS-ST	Day 9 (general rule)	RICMS/RS Book I, articles 43 and 44 and Appendix III	Moves to the next business day

Each obligation in detail

ICMS (payment)

Deadline: Own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I.
Who must comply: Normal-regime taxpayers.
Rule: RICMS/RS (Decreto 37.699/1997), Book I, articles 43 and 44 and Appendix III, Book I, article 43 and article 44; Appendix III, Section I, item I.
Non-business day: Moves to the next business day.

Deadline detail: Own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I, item I); other items have their own dates.

Text of the act“Até o dia 12 do mês subseqüente.” Also: “Fica prorrogado para o primeiro dia útil subseqüente o término do prazo de pagamento do imposto”

Open the official act

EFD ICMS/IPI

Deadline: Day 15 of the following month.
Who must comply: Taxpayers required to file the EFD.
Rule: IN DRP 45/1998, Title I, Chapter LI.
Non-business day: Moves to the next business day.

Deadline detail: next business day if day 15 is not a business day.

Text of the act“(...) deverão ser entregues até o dia 15 do mês subsequente ao encerramento do (...)” Also: “a entrega dos arquivos da EFD poderá ser efetuada no primeiro dia útil seguinte.”

Open the official act

GIA or equivalent

Deadline: Day 15 of the following month.
Who must comply: Varies by regime and substitute.
Rule: GIA Manual version 9, item 1.5 (IN DRP 45/1998 and amendments; RICMS RS Book II article 174), item 1.5 of the GIA Manual.
Non-business day: Moves to the next business day.

Deadline detail: GIA: day 15 of each month for taxable events of the previous month (general rule); moves to the 1st business day when day 15 falls on a day without office hours. Others: rail transport day 20; cargo waterway transport day 10; telecommunications day 15; CONAB day 25. In RS the GIA is generated by importing the EFD (manual entry only in special cases).

Text of the act“I Regra geral, quando não estiver referido nos itens seguintes. Dia 15 de cada mês em relação aos fatos geradores do mês anterior”

Open the official act

DeSTDA

Deadline: Day 28 of the following month.
Who must comply: Simples Nacional taxpayers, except MEI.
Rule: DeSTDA Manual of the State Revenue Service of RS (v15, file of 2025/07), in the manual.
Non-business day: Moves to the next business day.

Deadline detail: The tax declared in the DeSTDA is paid by day 23 of the second following month (same manual).

Text of the act“(...) DeSTDA deverá ser enviado até o dia 28 (vinte e oito) do mês (...)”

Open the official act

DIFAL

Deadline: Day 9, 10 or 23, depending on the case.
Who must comply: Taxpayers in interstate operations.
Rule: RICMS/RS Book I, articles 43 and 44 and Appendix III, Appendix III, Section I, items X, XII and XV; Book I, article 44.
Non-business day: Moves to the next business day.

Deadline detail: Day 9 of the following month (sender in another state to a final consumer who is not a taxpayer, item XV); day 10 in other cases (item X); day 23 of the second following month for the Simples Nacional (item XII).

Text of the act“Até o dia 9 do mês subsequente” Also: “Até o dia 23 do segundo mês subsequente”

Open the official act

ICMS-ST

Deadline: Day 9 (general rule).
Who must comply: Tax substitutes.
Rule: RICMS/RS Book I, articles 43 and 44 and Appendix III, Appendix III, Section II, item I and following; Book I, article 44.
Non-business day: Moves to the next business day.

Deadline detail: General rule by day 9 of the following month (Section II, item I); exceptions with day 10 and other dates (item II and following).

Text of the act“Até o dia 09 do mês subsequente.” Also: “Até o dia 10 do mês subsequente.”

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/RS (Decreto 37.699/1997), Book I, article 27, item X (as worded by Decreto 55.692/2020, Lei 15.576/2020); different rates for goods listed in article 27 itself: 17%.

Text of the act: “17% (dezessete por cento) a partir de 1º de janeiro de 2022, quando se tratar das demais mercadorias.”

Open the source

Poverty fund (2 additional percentage points (AMPARA/RS), only for the goods and services listed): RICMS/RS Book I, article 27, sole paragraph (as worded by Decreto 57.877/2024, Lei 16.109/2024); Lei 8.820/1989, article 13-A; Lei 14.742/2015.

Text of the act: “serão adicionadas de 2 (dois) pontos percentuais, nas saídas internas a consumidor final das seguintes mercadorias”

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, GIA, DeSTDA, DIFAL and ST.

Rule for each date

EFD ICMS/IPI: Day 15 of the following month.
GIA or equivalent: Day 15 of the following month.
DeSTDA: Day 28 of the following month.

Obligation	Period	Calculated due date
EFD ICMS/IPI	October 2026	16/11/2026
GIA or equivalent	October 2026	16/11/2026
DeSTDA	October 2026	30/11/2026
EFD ICMS/IPI	November 2026	15/12/2026
GIA or equivalent	November 2026	15/12/2026
DeSTDA	November 2026	28/12/2026

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.

PRÓ-CULTURA (presumed tax credit)

Credit for companies that fund approved cultural projects, from 01/05/2020 to 31/12/2026, up to 100% of the amount, under the terms of the act.

Rule: RICMS/RS Book I, article 32, CLXXXVII; Lei 13.490/2010.

Text of the act: “às empresas que financiarem projetos culturais devidamente aprovados nos termos da Lei nº 13.490, de 21/07/10”

Open the source

FOMENTAR/RS (tax credit)

Tax credit for companies in the automotive development fund, limited to the tax due in the period.

Rule: RICMS/RS Book I, article 32; Lei 10.895/1996.

Text of the act: “às empresas beneficiárias do Fundo de Fomento Automotivo do Estado do Rio Grande do Sul - FOMENTAR/RS”

Open the source

FUNDOPEM-RS (tax credit)

Credit for companies that benefit from FUNDOPEM-RS, within the limits and conditions of the fund's own legislation.

Rule: RICMS/RS Book I, article 32; Decreto 36.264/1995.

Text of the act: “às empresas beneficiárias do FUNDOPEM-RS, nos termos do disposto no art. 5º, § 11, do Regulamento do FUNDOPEM-RS”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

Monthly GIA

Deadline: Day 15 of each month, taxable events of the previous month (general rule); moves to the first business day if there are no office hours.

Rule: RICMS/RS Book II, article 174; GIA Manual version 9, item 1.5.

Text of the act: “Dia 15 de cada mês em relação aos fatos geradores do mês anterior”

Open the source

GIA, required for the General category in the registry

Deadline: monthly.

Rule: RICMS/RS Book II, article 174.

Text of the act: “são obrigados a entregar, mensalmente, Guia de Informação e Apuração do ICMS (GIA)”

Open the source

DeSTDA (Simples Nacional taxpayers)

Deadline: See the act.

Rule: DeSTDA Manual of the State Revenue Service of RS (v15); Ajuste SINIEF 12/2015.

Text of the act: “(...) DeSTDA deverá ser enviado até o dia 28 (vinte e oito) do mês (...)”

Open the source

Frequently asked questions: ICMS-ST deadline

The State Revenue Service refers the ICMS-ST payment deadlines to Section II of Appendix III of the RICMS.

Text: “os prazos para recolhimento do ICMS/ST são aqueles constantes na Seção II, apêndice III do”

Open the source

Frequently asked questions: DIFAL deadline for the MEI

The MEI that is an ICMS taxpayer pays DIFAL by day 23 of the second following month.

Text: “O MEI contribuinte do ICMS tem até o dia 23 do segundo mês subsequente para realizar o pagamento.”

Open the source

Notice of the GIA and EFD deadline in February 2026

In February 2026 the GIA and EFD filing date was moved to day 18 because of Carnival.

Text: “o prazo de entrega da GIA e da EFD no mês de fevereiro será dia 18 (quarta-feira)”

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Where to ask the tax authority

Channel: State Revenue Service, Services Portal (guidance on ICMS, IPVA and ITCD services).

Phone: 0800-541 23 23.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1989 to 2015

Act	Date	What it says	Status	Source
Lei 8.820	27/01/1989	Creates ICMS in RS: rates, taxpayers and basic rules of the tax. Text of the act: “Institui o Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal”	In force in the consolidated text	Open the act
Decreto 37.699	26/08/1997	Approves the ICMS Regulation of RS (RICMS), the basis of all the tax obligations in the state. Text of the act: “(...) do Imposto sobre Operações Relativas à Circulação (...)”	In force in the consolidated text	Open the act
Normative Instruction DRP 045/98	30/10/1998	State Revenue Service instructions on state revenues, including EFD filing (date = DOE 30/10/98). Text of the act: “(...) deverão ser entregues até o dia 15 do mês subsequente ao encerramento do (...)”	In force in the consolidated text	Open the act
Decreto 43.732	12/04/2005	Gave the wording of article 44 of the RICMS: the deadline moves to the first business day if it falls on a day without bank hours. Text of the act: “Fica prorrogado para o primeiro dia útil subseqüente o término do prazo de pagamento do imposto”	In force in the consolidated text	Open the act
Normative Instruction RE 094/11	21/12/2011	Allows the EFD to be filed on the next business day when day 15 falls on a non-business day. Text of the act: “a entrega dos arquivos da EFD poderá ser efetuada no primeiro dia útil seguinte.”	In force in the consolidated text	Open the act
Lei 14.742	24/09/2015	Creates the AMPARA/RS fund, fed by the 2-point surcharge on the ICMS rate. Text of the act: “fica criado o Fundo de Proteção e Amparo Social do Estado do Rio Grande do Sul”	-	Open the act

Acts from 2020 to 2026

Act	Date	What it says	Status	Source
Decreto 55.692	30/12/2020	Gave the current wording of the internal rates in article 27 of the RICMS, with 17% for other goods. Text of the act: “Redação dada pelo art. 4º (Alteração 5418) do Decreto 55.692 , de 30/12/20.”	In force in the consolidated text	Open the act
Decreto 57.080	28/06/2023	Gave the current wording of article 43 of the RICMS: ICMS is paid by the deadlines in Appendix III. Text of the act: “dentro dos prazos previstos no Apêndice III deste Regulamento”	In force in the consolidated text	Open the act
Lei 16.109	09/04/2024	Gave the current wording of article 13-A of Lei 8.820: a 2-point surcharge on the internal rates of listed items. Text of the act: “Aplica-se adicional de 2 (dois) pontos percentuais às alíquotas internas referidas no inciso II do art. 12”	In force in the consolidated text	Open the act
Decreto 57.877	09/11/2024	Amended the RICMS on DIFAL and on the AMPARA/RS rate surcharge (article 27, sole paragraph). Text of the act: “serão adicionadas de 2 (dois) pontos percentuais, nas saídas internas a consumidor final das seguintes mercadorias”	In force in the consolidated text	Open the act
Decreto 58.740	24/04/2026	Gave the current wording of the PRÓ-CULTURA presumed credit (article 32, CLXXXVII of the RICMS). Text of the act: “Redação dada pelo art. 1º (Alteração 6787) do Decreto 58.740 , de 24/04/26.”	In force in the consolidated text	Open the act
Decreto 58.793	22/05/2026	Repealed a note to article 27 of the RICMS (internal rates), in effect from 25/05/26. Text of the act: “(Revogado pelo art. 1º (Alteração 6824), do Decreto 58.793 , de 22/05/26.”	-	Open the act

Before you set up

What to confirm before you configure

Points to watch

Tax benefits in Rio Grande do Sul: 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.

State with its own page
Selected

See all 27 states as a list

All 27 states, the status of each and where it leads
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

Frequently asked questions

Questions about ICMS in Rio Grande do Sul

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

Own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I (RICMS/RS).

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

Day 15 of the following month (IN DRP 45/1998, Title I, Chapter LI).

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

17%. Basis: RICMS/RS (Decreto 37.699/1997), Book I, article 27, item X (as worded by Decreto 55.692/2020, Lei 15.576/2020); different rates for goods listed in article 27 itself.

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

Day 15 of the following month (GIA Manual version 9, item 1.5).

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

Day 28 of the following month (DeSTDA Manual of the State Revenue Service of the).

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

Day 9, 10 or 23, depending on the case (RICMS/RS, Appendix III, Section I).

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

Day 9 (general rule) (RICMS/RS Book I, articles 43 and 44 and Appendix III).

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

Moves to the next business day: ICMS, EFD, GIA, DeSTDA, DIFAL and ST.

09Which benefits does the page mention?+

PRÓ-CULTURA (presumed tax credit); FOMENTAR/RS (tax credit); FUNDOPEM-RS (tax credit). Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Rio Grande do Sul rules?+

The page gathers 12 acts, from 27/01/1989 to 22/05/2026, 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/RS with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

State Revenue Service, Services Portal (guidance on ICMS, IPVA and ITCD services). Phone: 0800-541 23 23.

Next steps

Bring the right deadline into SAP

See what SAP stores today for Rio Grande do Sul, parameter by parameter.

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

Three numbers to get started

17%

Own debit: by day 12 of the following month for sales by a commercial establishment (Appendix III, Section I

12 acts

Start with what matters to your role

01Tax and tax law

02IT and SAP

03Accounting

04Audit

ICMS in Rio Grande do Sul: six obligations

Each obligation in detail

ICMS (payment)

EFD ICMS/IPI

GIA or equivalent

DeSTDA

DIFAL

ICMS-ST

Rate and poverty fund

Next due dates, calculated

Rule for each date

Regimes and programs the rule provides for

PRÓ-CULTURA (presumed tax credit)

FOMENTAR/RS (tax credit)

FUNDOPEM-RS (tax credit)

Other obligations, guidance and contact

Monthly GIA

GIA, required for the General category in the registry

DeSTDA (Simples Nacional taxpayers)

Frequently asked questions: ICMS-ST deadline

Frequently asked questions: DIFAL deadline for the MEI

Notice of the GIA and EFD deadline in February 2026

Where to ask the tax authority

Rules that support these obligations

Acts from 1989 to 2015

Acts from 2020 to 2026

What to confirm before you configure

Points to watch

How to confirm

Browse the map

Questions about ICMS in Rio Grande do Sul

Bring the right deadline into SAP