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States: Rondônia

ICMS in Rondônia: obligations, deadlines and calendar for companies that run tax in SAP

If you run ICMS in Rondônia, you need to know the deadline of each obligation, the rule that sets it and what changes when the date falls on a non-business day. Each deadline comes with the literal text of the act, the address of the source and the rule it comes from.

Where the act does not support a deadline, the guidance is to ask the tax authority (SEFAZ) before you set it up. The tax decision is the client's. DFSpro documents the behavior and proves how SAP runs it.

Talk about ICMS in Rondônia See the obligations
Versão em português
In short

Three numbers to get started

The values below come from the official text of the state, with data updated on 23/10/2026. The next calculated due date for the state is 28/10/2026.

19.5%

General internal ICMS rate in Rondônia.

Day 20 of the following month (monthly assessment)

Payment deadline for ICMS assessed under the normal regime.

6 obligations

ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL and ICMS-ST, each with its rule and source address.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and official text for each obligation.

Go to section

02IT and SAP

What to set up and how to keep 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

The six ICMS obligations in Rondônia, with rule and text

ICMS, EFD, GIA or equivalent, DeSTDA, DIFAL and ICMS-ST: deadline, rule and non-business day treatment of each, with the text of the act behind it and the official source.

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 20 of the following month (monthly assessment)RICMS/RO article 57, XI, 'a'See the act
EFD ICMS/IPIDay 14 of the following month, even on a non-business dayRICMS/RO Annex XIII, article 106, paragraph 2Moves to the previous business day
GIA or equivalentGIA-ST: day 10 of the following monthRICMS/RO Annex VI, article 32, and SINIEF Adjustment 04/93See the act
DeSTDADay 28 of the following month, or the 1st business day afterSEDIF guidance from SEFIN-RO (questions and answers)Moves to the next business day
DIFALPaid when the goods enter, for purchases from Simples Nacional companiesRICMS/RO article 57, I, 'e'See the act
ICMS-STDay 9 of the month after the sale (registered substitute)RICMS/RO article 57, XIISee the act

Each obligation in detail

ICMS (payment)

Deadline
Day 20 of the following month (monthly assessment).
Who must comply
ICMS taxpayers (normal regime); rules by segment or CNAE code where stated.
Rule
RICMS/RO article 57, XI, 'a', article 57, XI, 'a'.
Deadline detail
Monthly assessment for commercial, industrial and other establishments: on the 20th day of the month after the taxable event. The same article has other deadlines for specific cases.
Related acts
Decree 8.321 (30/04/1998); Decree 22.721 (05/04/2018).
Text of the act“20º (vigésimo) dia do mês subsequente, àquele em que houver ocorrido: a) o fato gerador, no caso de imposto sujeito ao regime de apuração mensal”

Open the official act

EFD ICMS/IPI

Deadline
Day 14 of the following month, even on a non-business day.
Who must comply
Taxpayers required to file the EFD in the state (SINIEF Adjustment 02/2009 and state law).
Rule
RICMS/RO Annex XIII, article 106, paragraph 2, article 106, paragraph 2.
Non-business day
Moves to the previous business day.
Deadline detail
Day 14 of the month after the assessment month, even if it is a non-business day.
Related acts
Decree 22.883 (28/05/2018); Decree 23.020 (16/07/2018); Decree 26.994 (23/03/2022); Provision of RICMS Annex XIII, article 106; Provision of RICMS Annex XIII, article 107 and 5 other acts.
Text of the act“deverá ser enviado até o décimo quarto dia do mês subsequente ao encerramento do mês da apuração” And also: “ainda que este seja dia não útil”

Before you set up: The consolidated text of Annex XIII refers to article 2 of Decree 26.994/2022, which may affect the deadline. Read that act before you set it up.

Open the official act

GIA or equivalent

Deadline
GIA-ST: day 10 of the following month.
Who must comply
As set by the state rule (varies by regime and by tax substitute).
Rule
RICMS/RO Annex VI, article 32, and SINIEF Adjustment 04/93, Annex VI, article 32; SINIEF Adjustment 04/93, clause 10, paragraph 4.
Deadline detail
GIA-ST of the tax substitute: RICMS/RO (Annex VI, article 32) says to send it as set by SINIEF Adjustment 04/93, which fixes day 10 of the following month.
Related acts
Decree 22.721 (05/04/2018).
Text of the act“O sujeito passivo por substituição tributária remeterá à CRE a GIA/ST, em conformidade com a cláusula oitava do Ajuste SINIEF n. 04/93” And also: “A GIA-ST deve ser remetida pelo sujeito passivo por substituição tributária para local a ser indicado pela unidade federada favorecida, até o dia 10 (dez)”

Open the official act

DeSTDA

Deadline
Day 28 of the following month, or the 1st business day after.
Who must comply
Simples Nacional companies, except MEI (clause 3 of SINIEF Adjustment 12/2015); the state may waive or postpone.
Rule
SEDIF guidance from SEFIN-RO (questions and answers).
Non-business day
Moves to the next business day.
Deadline detail
DeSTDA in RO: by day 28 of the month after the end of the period or, where applicable, by the first business day right after.
Text of the act“o dia 28 (vinte e oito) do mês subsequente ao encerramento do período, ou quando for o caso, até o primeiro dia útil imediatamente seguinte”

Before you set up: The source is SEFIN-RO guidance in question and answer form, not a rule. Confirm the state rule for the DeSTDA.

Open the official act

DIFAL

Deadline
Paid when the goods enter, for purchases from Simples Nacional companies.
Who must comply
As set by ICMS Agreement 236/2021 and state law.
Rule
RICMS/RO article 57, I, 'e', article 57, I, 'e' (read with Annex VIII, article 9, VII and VIII).
Related acts
Decree 22.721 (05/04/2018).
Text of the act“mercadoria sujeita à cobrança do imposto devido a título de diferencial de alíquotas, previsto nos incisos VII e VIII do artigo 9º do Anexo” And also: “no momento da entrada no território do Estado”

Before you set up: Payment when the goods enter, for purchases from Simples companies, is in article 57, I, 'e'. The general DIFAL deadline for normal monthly assessment must be confirmed in a specific SEFIN-RO provision.

Open the official act

ICMS-ST

Deadline
Day 9 of the month after the sale (registered substitute).
Who must comply
Tax substitutes (ICMS Agreement 142/2018 and state law).
Rule
RICMS/RO article 57, XII, article 57, XII.
Deadline detail
Substitute registered in CAD/ICMS-RO: day 9 of the month after the sale. Substitute not registered: on the day of the sale. Registered Simples Nacional company: day 2 of the second following month (item XIV).
Related acts
Decree 22.721 (05/04/2018).
Text of the act“dia 9 (nove) do mês subsequente ao da saída do bem e da mercadoria, em se tratando de sujeito passivo por substituição inscrito”

Open the official act

Rate and SAP

The rate the rule publishes and what SAP needs to keep

The general internal rate in Rondônia is 19.5%.

Official text: “e) 19,5% (dezenove inteiros e cinco décimos por cento) nos demais casos”.

Rule: RICMS/RO (Decree 22.721/2018), article 12, I, 'e', as worded by Decree 29.048/2024, in effect since 12/01/2024.

Open the source

This is the general rule. Specific rates, the poverty fund and tax benefits, where they apply, sit in their own provisions of the regulation and go into the setup one by one.

In SAP, the rate and the deadline become setup. DFSpro recommends recording, next to each parameter, the rule, the article and the date of the last review, so a change in the rule shows in the master data. The tax position remains the client's.

Calendar

Next due dates, calculated

Dates calculated by rule from the acts indicated. They are not an official deadline: confirm with the SEFAZ act before you rely on a date.

When the date falls on a non-business day, DeSTDA moves to the next business day; EFD ICMS/IPI moves to the previous business day; for ICMS (payment), GIA or equivalent, DIFAL and ICMS-ST the act cited has no such rule, and what the act says applies.

How each date is calculated

  • DeSTDA (SINIEF Adjustment 12/2015): DeSTDA in RO: by day 28 of the month after the end of the period or, where applicable, by the first business day right after.
  • ICMS-ST (payment): ICMS-ST of a substitute registered in CAD/ICMS-RO: on day 9 of the month after the sale. Registered Simples Nacional company: day 2 of the second following month (item XIV). Substitute not registered: on the day of the sale. Consolidated text up to
  • ICMS normal regime (payment): ICMS from monthly assessment of commercial, industrial and other establishments: on the 20th day of the month after the taxable event. Consolidated text up to Decree 27.465/2022; there are other
ObligationPeriodCalculated due date
DeSTDA (SINIEF Adjustment 12/2015)2026-0928/10/2026
ICMS-ST (payment)2026-1009/11/2026
DeSTDA (SINIEF Adjustment 12/2015)2026-1030/11/2026
ICMS-ST (payment)2026-1109/12/2026
DeSTDA (SINIEF Adjustment 12/2015)2026-1128/12/2026
ICMS normal regime (payment)2026-1220/01/2027
DeSTDA (SINIEF Adjustment 12/2015)2026-1228/01/2027
DeSTDA (SINIEF Adjustment 12/2015)2027-0101/03/2027
ICMS-ST (payment)2027-0209/03/2027
DeSTDA (SINIEF Adjustment 12/2015)2027-0229/03/2027
ICMS-ST (payment)2027-0309/04/2027
ICMS normal regime (payment)2027-0320/04/2027

The full calendar, with the 27 states and the federal obligations, is in tax calendar.

National basis and tax authority guidance

National rules, guidance and contact

State rules rest on national CONFAZ rules and, in some cases, on guidance from the tax secretariat itself, which helps with reading but is not a rule.

SINIEF Adjustment 2/2009

03/04/2009. National CONFAZ rule that creates the EFD. RICMS/RO says to follow this adjustment and the layout of the Cotepe Act.

Text of the act: “Fica instituída a Escrituração Fiscal Digital - EFD, para uso pelos contribuintes do Imposto sobre Operações”

Open the source

SEDIF: DeSTDA, questions and answers (version 4)

SEFIN-RO guidance to Simples Nacional companies on the DeSTDA; not a rule.

Text: “o dia 28 (vinte e oito) do mês subsequente ao encerramento do período, ou quando for o caso, até o primeiro dia útil imediatamente seguinte”

Open the source

Acts cited

Rules that support these obligations

Acts that set deadlines and rules in Rondônia, from oldest to newest, with a plain-language summary and the text of the act.

RICMS/RO, Decree 22.721/2018 has 153 amending acts, from Decree 22.876 (21/05/2018) to Decree 31.965 (25/08/2026). So the reading should start from the current consolidated text.

Acts from 1998 to 2018

ActDateWhat it saysStatusSource
Decree 8.32130/04/1998

The previous ICMS regulation. It is the regulation that the 2008 and 2011 decrees on the EFD amended.

Text of the act: “Ficam revogados os Decretos n. 8.321, de 30 de abril de 1998”

RepealedOpen the act
Decree 13.76311/08/2008

Added the EFD to the old Rondônia regulation (Section V-A, articles 406-A to 406-I).

Text of the act: “a Seção V-A, composta pelos artigos de 406-A a 406-I, ao Capítulo III do Título VI”

Superseded by a later actOpen the act
Decree 16.40915/12/2011

Phased in the EFD requirement (2012 and 2013) and set the filing deadline at the 10th day of the month, in the old regulation.

Text of the act: “O arquivo digital da EFD deverá ser enviado até o décimo dia do mês subsequente ao encerramento do mês da apuração.”

Superseded by a later actOpen the act
Normative Instruction 007/2013/GAB/CRE24/07/2013

Required the EFD, from 2014, from Simples Nacional companies in a list of activities (CNAE).

RepealedOpen the act
Decree 22.72105/04/2018

It is the RICMS/RO in force. It has the ICMS deadline (article 57) and, in the annexes, the EFD, tax substitution and Simples Nacional.

Text of the act: “APROVA O REGULAMENTO DO IMPOSTO SOBRE OPERAÇÕES RELATIVAS À CIRCULAÇÃO DE MERCADORIAS”

In force in the consolidated textOpen the act

Acts from 2018 to 2022

ActDateWhat it saysStatusSource
Decree 22.88328/05/2018

Added the day 14 deadline to article 106 of Annex XIII, in effect from 01/05/2018.

Text of the act: “AC pelo Dec. 22883, de 28.05.18”

Built into the consolidated textOpen the act
Decree 23.02016/07/2018

Had created a deadline to correct the previous year's EFD (until August 14). That provision was revoked in 2019.

Text of the act: “REVOGADO PELO DEC. 23747, DE 25.03.19”

Revoked in that provisionOpen the act
Decree 26.99423/03/2022

The consolidated text refers to article 2 of this decree in a note to the day 14 deadline. What the article

Text of the act: “Nota: Ver art. 2º do Decreto 26994/2022”

-Open the act
Provision of RICMS Annex XIII, article 106No date

The EFD applies to ICMS and IPI taxpayers and must be filed by day 14 of the following month, even if it is a non-business day.

Text of the act: “deverá ser enviado até o décimo quarto dia do mês subsequente ao encerramento do mês da apuração”

In force in the consolidated textOpen the act
Provision of RICMS Annex XIII, article 107No date

Who is required: all taxpayers registered in the Rondônia ICMS register, except individual rural producers, MEI and Simples Nacional companies.

Text of the act: “A EFD será obrigatória para todos os contribuintes do ICMS ou do IPI.”

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

What to confirm in the act before you configure SAP

Points to watch

  • EFD ICMS/IPI: The consolidated text of Annex XIII refers to article 2 of Decree 26.994/2022, which may affect the deadline. Read that act before you set it up.
  • DeSTDA: The source is SEFIN-RO guidance in question and answer form, not a rule. Confirm the state rule for the DeSTDA.
  • DIFAL: Payment when the goods enter, for purchases from Simples companies, is in article 57, I, 'e'. The general DIFAL deadline for normal monthly assessment must be confirmed in a specific SEFIN-RO provision.
  • Specific rates and the poverty fund: sit in their own provisions of the regulation and must be read one by one.
  • State tax benefits and incentives: depend on a specific act. For the general topic, see state tax benefits and incentives in SAP.

How to confirm it yourself

Open the address shown on the obligation card, find the article cited and compare it with the text. If the rule has changed since, the most recent text of the state applies.

When you get a new date, update the parameter in SAP together with the rule it comes from, so the proof is complete.

Other states

Browse the map

Rondônia, São Paulo and Tocantins have their own page on ICMS, deadlines and rules. The full list is in all states.

ROACAMRRPAAPTOMAPICERNPBPEALSEBAMGESRJSPPRSCRSMSMTGODF
  • State with its own page
  • State without a page of its own
  • 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)no page of its own
Amazonas (AM)no page of its own
Roraima (RR)no page of its own
Pará (PA)no page of its own
Amapá (AP)no page of its own
Tocantins (TO)Tocantinssee details ICMS, obligations and calendar
Maranhão (MA)no page of its own
Piauí (PI)no page of its own
Ceará (CE)no page of its own
Rio Grande do Norte (RN)no page of its own
Paraíba (PB)no page of its own
Pernambuco (PE)no page of its own
Alagoas (AL)no page of its own
Sergipe (SE)no page of its own
Bahia (BA)no page of its own
Minas Gerais (MG)no page of its own
Espírito Santo (ES)no page of its own
Rio de Janeiro (RJ)no page of its own
São Paulo (SP)São Paulosee details ICMS, obligations and calendar
Paraná (PR)no page of its own
Santa Catarina (SC)no page of its own
Rio Grande do Sul (RS)no page of its own
Mato Grosso do Sul (MS)no page of its own
Mato Grosso (MT)no page of its own
Goiás (GO)no page of its own
Distrito Federal (DF)no page of its own
Frequently asked questions

Questions about ICMS in Rondônia

01What is the ICMS payment deadline in Rondônia?+

Day 20 of the following month (monthly assessment) (RICMS/RO article 57, XI, 'a').

02What is the EFD ICMS/IPI deadline in Rondônia?+

Day 14 of the following month, even on a non-business day (RICMS/RO Annex XIII, article 106, paragraph 2).

03What is the general internal ICMS rate in Rondônia?+

19.5%, under RICMS/RO (Decree 22.721/2018), article 12, I, 'e', as worded by Decree 29.048/2024, in effect since 12/01/2024. It is the general rule, with no specific rates and no poverty fund.

04Is there a GIA or an equivalent obligation in Rondônia?+

GIA-ST: day 10 of the following month (RICMS/RO Annex VI, article 32, and SINIEF Adjustment 04/93).

05How does the DeSTDA work in Rondônia?+

Day 28 of the following month, or the 1st business day after (SEDIF guidance from SEFIN-RO (questions and answers)).

06What is the DIFAL deadline in Rondônia?+

Paid when the goods enter, for purchases from Simples Nacional companies (RICMS/RO article 57, I, 'e'). Confirm the text of the act before you set it up.

07What is the ICMS-ST deadline in Rondônia?+

Day 9 of the month after the sale (registered substitute) (RICMS/RO article 57, XII).

08Does the deadline change when it falls on a non-business day?+

It depends on each obligation and the act that sets it. The obligations table shows, for each one, whether the deadline moves later, moves earlier or does not apply. With no indication, check the SEFAZ act.

09Where do the calendar dates come from?+

They are calculated by rule from the acts indicated. They are not an official deadline and do not replace the SEFAZ act. The last column of each row shows the rule used.

10What is the text of the act next to each deadline for?+

Each deadline carries a literal quote of up to 25 words from the act, with the source address, so the text can be read without relying on a summary.

11Does this page give tax advice?+

No. The tax decision is always the client's. DFSpro documents what the rule says and how the behavior can be configured and proven in SAP.

12How should SAP keep the proof of each deadline?+

Each obligation you set up should point to the rule it comes from, the article, the date of the last review of the parameter and the owner. That way, when the rule changes, the difference shows in the record and not only at the close.

13Which acts support the obligations in Rondônia?+

The acts section gathers 10 acts in date order, each with its summary, literal text where available, status and source address.

14How do I track a change in the rule?+

Compare the text of the act cited with the parameter stored in SAP. If there is a new act, record the rule, the article and the date of the parameter you reviewed before the next close.

Next steps

Take the right deadline into SAP

The SAP Tax Diagnostic shows where deadlines and rates in Rondônia are set up today and whether each one has its source rule recorded.

Request a diagnostic See ICMS-ST and DIFAL in SAP