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States: Roraima

ICMS in Roraima: deadlines, rules and calendar

Roraima charges a general internal rate of 20%, and normal-regime ICMS is due on day 20 of the following month (RICMS/RR article 71, I and paragraph 1). 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 Roraima 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.

20%

General internal rate in Roraima.

Day 20 of the following month

Normal-regime ICMS, RICMS/RR article 71, I and paragraph 1.

11 acts

Acts of the state in the official source, the most recent dated 20/02/2026.

Index

Start with what matters to your role

01Tax and tax law

Deadline, rule and text for each obligation.

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02IT and SAP

What to set up and the proof.

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03Accounting

Calculated due dates for the coming months.

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04Audit

Acts cited, in date order.

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Direct links
Direct links:Before you set upAll states
Obligations

ICMS in Roraima: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 20 of the following monthRICMS/RR article 71, I and paragraph 1Moves to the next business day
EFD ICMS/IPIDay 20 of the following monthRICMS/RR article 289-GSee the act
GIA or equivalentGIM on day 20 of the following monthRICMS/RR article 276, paragraph 3See the act
DeSTDADay 28 of the following monthSINIEF Adjustment 12/2015, clause 11Moves to the next business day
DIFALSee the act citedSEFAZ-RR tax obligations calendar, September/2026, ICMS Agreement 236/21, clause 6, paragraph 2 (cited in the calendar)See the act
ICMS-STDay 10 of the following monthRICMS/RR article 808See the act

Each obligation in detail

ICMS (payment)

Deadline
Day 20 of the following month.
Who must comply
Normal-regime taxpayers.
Rule
RICMS/RR article 71, I and paragraph 1.
Non-business day
Moves to the next business day.
Deadline detail
when it falls on a Saturday, Sunday or holiday, it moves to the next business day.
Text of the act“(...) mês subseqüente ao da ocorrência do fato gerador nos (...)” And also: “O prazo de vencimento previsto no inciso I será postergado para o dia útil imediatamente posterior quando vencer no sábado, domingo ou feriado, inclusive bancário.”

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD.
Rule
RICMS/RR article 289-G (Decree 16.612-E, of 30/01/2014), article 289-G, main text.
Text of the act“(...) enviado até o dia vinte do mês (...)” And also: “20 Enviar os arquivos de Escrituração Fiscal Digital - EFD referente ao mês de Agosto/2026.”

Before you set up: article 289-G does not say what happens on a non-business day; article 71, paragraph 1, covers only the ICMS payment.

Open the official act

GIA or equivalent

Deadline
GIM on day 20 of the following month.
Who must comply
Varies by regime and substitute.
Rule
RICMS/RR article 276, paragraph 3 (Decree 18.998-E, of 19/06/2015).
Deadline detail
GIM by day 20 of the following month, even with no activity.
Text of the act“até o dia 20 (vinte) do mês subsequente ao período de apuração do imposto, mesmo que não exista movimento econômico no período.” And also: “20 Apresentar a Guia de Informação Mensal do ICMS”

Before you set up: RICMS/RR article 276, paragraph 3 sets the GIM on day 20 of the following month, without saying what happens on a non-business day. Confirm with the Roraima tax authority.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers, except MEI.
Rule
SINIEF Adjustment 12/2015, clause 11.
Non-business day
Moves to the next business day.
Text of the act“(...) até o dia 28 (vinte e oito) (...)” And also: “(...) o caso, até o primeiro dia útil (...)”

Before you set up: The reading of SINIEF Adjustment 12/2015, clause 11 covers only part of the DeSTDA rule. Confirm the current version of the text. See the status of the act.

Open the official act

DIFAL

Deadline
See the act cited.
Who must comply
Taxpayers in interstate operations.
Rule
SEFAZ-RR tax obligations calendar, September/2026 (Head of the Taxation Division, DOE 5230 of 20/08/2026); RICMS article 71, I, 'h', ICMS Agreement 236/21, clause 6, paragraph 2 (cited in the calendar); RICMS article 71, I, 'h'.
Text of the act“15 Recolher o ICMS diferencial de alíquota (Cláusula sexta, § 2º, do Convênio ICMS 236/21) referente ao mês de Agosto/2026.”

Before you set up: The reading of the SEFAZ-RR tax obligations calendar, September/2026, ICMS Agreement 236/21, clause 6, paragraph 2 (cited in the calendar) covers only part of the DIFAL rule. Confirm the current version of the text. See the status of the act.

Open the official act

ICMS-ST

Deadline
Day 10 of the following month.
Who must comply
Tax substitutes.
Rule
RICMS/RR article 808, article 808, main text.
Deadline detail
ICMS-ST withheld: by the 10th day after the end of the assessment period (fuels and the general rule of the chapter, except articles 804 and 809 to 811).
Text of the act“o imposto retido deve ser recolhido até o 10º (décimo) dia subseqüente ao término do período de apuração em que tiver ocorrido a operação”

Before you set up: RICMS/RR article 808 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Roraima tax authority.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/RR article 46, I, 'd' (as worded by Decree 37.319-E, of 26/02/2025, in effect from 30/03/2023): 20%.

Text of the act: “d) 20% (vinte por cento) para as demais 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 and DeSTDA.

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

Rule for each date

  • ICMS-ST: Day 10 of the following month.
  • ICMS (payment): Day 20 of the following month.
  • EFD ICMS/IPI: Day 20 of the following month.
  • DeSTDA: Day 28 of the following month.
ObligationPeriodCalculated due date
ICMS-STOctober 202610/11/2026
ICMS (payment)October 202620/11/2026
EFD ICMS/IPIOctober 202620/11/2026
DeSTDAOctober 202630/11/2026
ICMS-STNovember 202610/12/2026
EFD ICMS/IPINovember 202620/12/2026
ICMS (payment)November 202621/12/2026
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.

Exemption for the Integrated Agricultural and Agro-industrial Project (Law 215/98)

RICMS provides an ICMS exemption for agricultural and agro-industrial products from the incentive areas and for the purchase of machinery and equipment for farm use.

Rule: RICMS/RR article 689 (ICMS Agreement 62/03).

Text of the act: “Os incentivos fiscais previstos na Lei nº 215/98, relativamente ao ICMS, na forma do Convênio ICMS 62/03, consistem em isenção:”

Open the source

Presumed credit on purchase of exempt agricultural products by the processing industry

Gives the right to a presumed credit to processing industries that buy agricultural products in their natural state with exemption, in domestic operations.

Rule: RICMS/RR article 689, VI (Decree 22.870/17).

Text of the act: “Fica concedido o direito a crédito fiscal presumido do ICMS nas aquisições de produtos agrícolas em estado natural com isenção”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

GIM (Monthly ICMS Information Form)

Deadline: by day 20 of the following month, even with no activity.

Rule: RICMS/RR article 275 and 276, paragraph 3.

Text of the act: “Os contribuintes inscritos no CGF, enquadrados no regime normal de recolhimento ou de estimativa, apresentarão mensalmente a Guia de Informação Mensal do ICMS”

Open the source

GIA-ST (substitute taxpayer from another state)

Deadline: See the act.

Rule: RICMS/RR article 759, II.

Text of the act: “(décimo) dia do mês seguinte ao de apuração do imposto, a GIA-ST”

Open the source

Advance ICMS on the rate difference (inbound purchases)

Deadline: by the last day of the second half-month after the goods enter the state.

Rule: RICMS/RR article 76.

Text of the act: “com vencimento no último dia da segunda quinzena subseqüente à da entrada neste Estado.”

Open the source

Where to ask the tax authority

Channel: DIEF, Economic and Tax Information Division (unit listed in the SEFAZ/RR Service Center; reply within 2 business days).

Phone: (95) 2121-9062 (Relationship Center, 07:30 to 13:30, Monday to Friday).

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

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1998 to 2014

ActDateWhat it saysStatusSource
Law 21511/09/1998

Creates the tax incentives of the Roraima Integrated Agricultural and Agro-industrial Project.

Text of the act: “Os incentivos fiscais previstos na Lei nº 215, de 11 de setembro de 1998”

-Open the act
Decree 4.335-E03/08/2001

Act from the official source.

Text of the act: “DECRETO Nº 4.335-E DE 03 DE AGOSTO DE 2001.”

In force in the consolidated textOpen the act
Decree 14.968-E28/12/2012

Sets interstate rates of 4% for imports and 12% for other goods.

Text of the act: “a) 4 % (quatro por cento), para bens e mercadorias importados do exterior;”

In force in the consolidated textOpen the act
Decree 16.362-E14/11/2013

Changed the EFD in the RICMS; at one point set filing on day 15, later replaced by day 20.

Text of the act: “(...) EFD deverá ser enviado até o dia quinze do mês subsequente (...)”

Changed by a later actOpen the act
Decree 16.612-E30/01/2014

Gives article 289-G the rule to file the EFD by day 20 of the following month.

Text of the act: “(...) enviado até o dia vinte do mês (...)”

In force in the consolidated textOpen the act
Decree 17.030-E05/05/2014

Gives article 289-H the rules to correct the EFD, with no authorization until the third following month.

Text of the act: “O contribuinte poderá retificar a EFD:”

In force in the consolidated textOpen the act

Acts from 2015 to 2026

ActDateWhat it saysStatusSource
Decree 18.998-E19/06/2015

Gives article 276, paragraph 3, the rule to file the GIM by day 20, even with no activity.

Text of the act: “até o dia 20 (vinte) do mês subsequente ao período de apuração do imposto, mesmo que não exista movimento econômico no período.”

In force in the consolidated textOpen the act
Decree 19.218-E24/07/2015

Revoked item III of article 689 (exemption on purchase of farm implements in Appendix VIII).

Text of the act: “(Revogado pelo Decreto nº 19.218-E, de 24/07/15)”

Changed by a later actOpen the act
Decree 32.806-E04/07/2022

Sets the general internal rate for telecommunication services at 17%.

Text of the act: “a) 17% (dezessete por cento), no serviço de telecomunicação;”

In force in the consolidated textOpen the act
Decree 37.319-E26/02/2025

Sets the general internal rate at 20% (in effect from 30/03/2023) and covers liquefied gas and hydrated ethanol.

Text of the act: “d) 20% (vinte por cento) para as demais mercadorias.”

In force in the consolidated textOpen the act
Decree 39.893-E20/02/2026

Gives new wording to article 689, V: exemption on purchase of aviation fuel for incentivized agricultural production.

Text of the act: “nas aquisições internas de combustíveis destinados à aviação, quando destinadas à utilização no processo produtivo de produtos agrícolas e agropecuários;”

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 289-G does not say what happens on a non-business day; article 71, paragraph 1, covers only the ICMS payment.
  • GIA or equivalent: RICMS/RR article 276, paragraph 3 sets the GIM on day 20 of the following month, without saying what happens on a non-business day. Confirm with the Roraima tax authority.
  • DeSTDA: The reading of SINIEF Adjustment 12/2015, clause 11 covers only part of the DeSTDA rule. Confirm the current version of the text. See the status of the act.
  • DIFAL: The reading of the SEFAZ-RR tax obligations calendar, September/2026, ICMS Agreement 236/21, clause 6, paragraph 2 (cited in the calendar) covers only part of the DIFAL rule. Confirm the current version of the text. See the status of the act.
  • ICMS-ST: RICMS/RR article 808 sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Roraima tax authority.
  • Poverty fund: confirm in the Roraima regulation whether there is a surcharge on the rate.
  • Tax benefits in Roraima: 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 Roraima

01When is ICMS due in Roraima?+

Day 20 of the following month (RICMS/RR article 71, I and paragraph 1).

02What is the EFD deadline in Roraima?+

Day 20 of the following month (RICMS/RR article 289-G).

03What is the general internal rate in Roraima?+

20%. Basis: RICMS/RR article 46, I, 'd' (as worded by Decree 37.319-E, of 26/02/2025, in effect from 30/03/2023).

04Is there a GIA in Roraima?+

GIM on day 20 of the following month (RICMS/RR article 276, paragraph 3).

05How does the DeSTDA work in Roraima?+

Day 28 of the following month (SINIEF Adjustment 12/2015, clause 11).

06What is the DIFAL deadline in Roraima?+

See the act cited (SEFAZ-RR tax obligations calendar, September/2026, ICMS Agreement 236/21, clause 6, paragraph 2 (cited in the calendar)).

07What is the ST deadline in Roraima?+

Day 10 of the following month (RICMS/RR article 808).

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

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

09Which benefits does the page mention?+

Exemption for the Integrated Agricultural and Agro-industrial Project (Law 215/98); presumed credit on purchase of exempt agricultural products by the processing industry. Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 20 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Roraima rules?+

The page gathers 11 acts, from 11/09/1998 to 20/02/2026, 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/RR article 71, I and paragraph 1 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

DIEF, Economic and Tax Information Division (unit listed in the SEFAZ/RR Service Center; reply within 2 business days). Phone: (95) 2121-9062 (Relationship Center, 07:30 to 13:30, Monday to Friday).

Next steps

Bring the right deadline into SAP

See what SAP holds today in Roraima, parameter by parameter.

Request a diagnostic See ICMS-ST and DIFAL in SAP