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States: Santa Catarina

ICMS in Santa Catarina: deadlines, rules and calendar

Santa Catarina charges a general internal rate of 17%, and ICMS is due by day 10 of the following month (RICMS/SC-01, article 60). 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 Santa Catarina See the obligations
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In short

Three numbers to get started

Due dates for the coming months are calculated further down. Anticipation and extension follow the text of the act. Other dates are in the tax calendar.

17%

General internal rate of Santa Catarina.

Day 10 of the following month

ICMS, RICMS/SC-01, article 60, caput.

9 acts

Official acts read; the latest is dated 29/06/2026.

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.

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 Santa Catarina: six obligations

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

ObligationDeadlineRuleNon-business day
ICMS (payment)Day 10 of the following monthRICMS/SC-01, article 60, caputSee the act
DIMEDay 10 of the following monthRICMS/SC-01, Annex 5, articles 168, § 1, and 170, IISee the act
EFD ICMS/IPIDay 20 of the following monthRICMS/SC-01, Annex 11, article 33See the act
DeSTDADay 28 of the following monthRICMS/SC-01, Annex 4, article 22, § 8, item II, and Annex 11, article 84Moves to the next business day
DIFALDay 15 of the following monthRICMS/SC-01, article 60, § 28, and article 7, § 2, II (Convênio ICMS 93/15)See the act
ICMS-STDay 10 of the month following the shipmentRICMS/SC-01, Annex 3, article 21, I; GIA-ST in article 34, ISee the act

Each obligation in detail

ICMS (payment)

Deadline
Day 10 of the following month.
Who must comply
Taxpayers registered in the CCICMS.
Rule
RICMS/SC-01, article 60, caput.
Deadline detail
Taxpayers with a regular payment record can pay by the 16th day (12 months of regularity) or by the 20th day (from the second consecutive period), under article 60, § 4. The extended deadline does not apply to Simples Nacional, tax substitution and electricity, among other cases in § 6.
Text of the act“O imposto será recolhido até o 10° (décimo) dia após o encerramento do período de apuração, ressalvadas as hipóteses previstas nesta Seção.”

Before you set up: The caput of article 60 has no rule for day 10 falling on a non-business day. Ask the Santa Catarina tax authority.

Open the official act

DIME

Deadline
Day 10 of the following month.
Who must comply
Establishments registered in the CCICMS that did not choose the EFD as their assessment return.
Rule
RICMS/SC-01, Annex 5, articles 168, § 1, and 170, II.
Deadline detail
The DIME is waived for those who irrevocably choose the EFD as their ICMS assessment return (Annex 5, article 170, II; Annex 11, article 25-A). The choice is not open to Simples Nacional taxpayers.
Text of the act“será encaminhada até o 10° (décimo) dia seguinte ao do encerramento do período de apuração do imposto”

Before you set up: Confirm with SEF/SC whether the registration is already exempt from the DIME, under the adhesion ordinance.

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD under article 25, except Simples Nacional taxpayers.
Rule
RICMS/SC-01, Annex 11, article 33.
Deadline detail
Fuel retail establishments transmit by the 14th day of the following month (article 33, § 2). The EFD also records the CIAP (article 24, § 3, VI).
Text of the act“O arquivo da EFD deverá ser transmitido ao SPED até o 20º (vigésimo) dia do mês subsequente ao da apuração do imposto.”

Before you set up: Article 33 of Annex 11 sets day 20 and says nothing about a non-business day. Ask the Santa Catarina tax authority.

Open the official act

DeSTDA

Deadline
Day 28 of the following month.
Who must comply
Simples Nacional taxpayers registered in the CCICMS, except MEI.
Rule
RICMS/SC-01, Annex 4, article 22, § 8, item II, and Annex 11, article 84.
Non-business day
Moves to the next business day.
Deadline detail
Whoever files the DeSTDA does not submit the GIA-ST (Annex 4, article 22, § 6). The return reports ICMS-ST, rate differential and anticipation (Annex 11, article 84, § 3).
Text of the act“nos demais casos, até o dia 28 do mês subsequente ao encerramento do período de apuração, prorrogado para o primeiro dia útil imediatamente seguinte, quando cair em dia não útil”

Open the official act

DIFAL

Deadline
Day 15 of the following month.
Who must comply
Sender in another state that ships goods or services to a final consumer who is not a taxpayer in Santa Catarina.
Rule
RICMS/SC-01, article 60, § 28, and article 7, § 2, II (Convênio ICMS 93/15).
Deadline detail
For Simples Nacional taxpayers, the rate differential is paid by the 10th day of the second following month (article 60, § 31).
Text of the act“e recolhido até o 15º (décimo quinto) dia”

Before you set up: Article 60, § 28 also says nothing about a non-business day. Ask the Santa Catarina tax authority.

Open the official act

ICMS-ST

Deadline
Day 10 of the month following the shipment.
Who must comply
Tax substitutes registered in the Santa Catarina CCICMS.
Rule
RICMS/SC-01, Annex 3, article 21, I; GIA-ST in article 34, I.
Deadline detail
An unregistered substitute pays on the shipment of the goods, with GNRE or DARE (article 21, II). If the substitute chose Simples Nacional, the deadline is the 10th day of the second following month (article 21, III). A substitute from another state sends the GIA/ST by day 10 of the month following the assessment (article 34, I).
Text of the act“subsequente ao da saída do bem ou mercadoria”

Before you set up: Article 21 of Annex 3 does not provide for a non-business day. Ask the Santa Catarina tax authority.

Open the official act

Rate and SAP

Internal rate and SAP

RICMS/SC-01, article 26, I; there is 25% for superfluous goods (Annex 1, Section I) and 12% for the cases listed in item III: 17%.

Text of the act: “I - 17% (dezessete por cento), salvo quanto às mercadorias e serviços relacionados nos incisos II, III e IV”

Open the source

A sale of goods delivered to a final consumer who is not a taxpayer in Santa Catarina counts as internal (RICMS/SC-01, article 26, § 4).

Text of the act: “Para fins do disposto neste artigo, são internas as operações com mercadorias entregues a consumidor final não contribuinte do imposto em território catarinense, independentemente do seu domicílio ou da sua eventual inscrição no cadastro de contribuintes do ICMS de outra unidade da Federação.”

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, DIME, DIFAL and EFD. ICMS uses day 10 of the caput of article 60, without the extended deadlines of § 4.

Rule for each date

  • ICMS (payment): Day 10 of the following month.
  • DIME: Day 10 of the following month.
  • DIFAL: 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 202610/11/2026
DIMEOctober 202610/11/2026
DIFALOctober 202615/11/2026
EFD ICMS/IPIOctober 202620/11/2026
DeSTDAOctober 202630/11/2026
ICMS (payment)November 202610/12/2026
DIMENovember 202610/12/2026
DIFALNovember 202615/12/2026
EFD ICMS/IPINovember 202620/12/2026
DeSTDANovember 202628/12/2026

For other states and federal dates, use the tax calendar.

Benefits and incentives

Regimes and programs the rule provides for

Only what the act says.

Exemptions (Annex 2, Chapter I)

Operations with goods exempt from ICMS, each with its own conditions.

Rule: RICMS/SC-01, Annex 2, Chapter I, article 1.

Text of the act: “São isentas as seguintes operações”

Open the source

Tax base reduction (Annex 2, Chapter II)

Operations in which the act reduces the tax base.

Rule: RICMS/SC-01, Annex 2, Chapter II.

Text of the act: “DA REDUÇÃO DA BASE DE CÁLCULO”

Open the source

Presumed credit (Annex 2, Chapter III)

Presumed credits by good or activity, each with its conditions and percentage.

Rule: RICMS/SC-01, Annex 2, Chapter III.

Text of the act: “DO CRÉDITO PRESUMIDO”

Open the source

Tax suspension (Annex 2, Chapter IV)

Cases in which the act suspends the tax.

Rule: RICMS/SC-01, Annex 2, Chapter IV.

Text of the act: “DA SUSPENSÃO DO IMPOSTO”

Open the source

Special regime by TTD (Annex 6)

A request for a special regime and differentiated tax treatment goes through the TTD application, available on the SEF page.

Rule: RICMS/SC-01, Annex 6, article 5.

Text of the act: “O pedido de regime especial será solicitado por meio do aplicativo denominado Tratamento Tributário Diferenciado”

Open the source

PRODEC

State program that encourages investment in and operation of industrial businesses, which the RICMS cites as an exception to the non-cumulative rule for benefits.

Rule: Law 13.342/2005, article 2; cited in RICMS/SC-01, Annex 2.

Text of the act: “tem como objetivo promover o desenvolvimento sócio-econômico catarinense, por intermédio da concessão de financiamentos de incentivo ao investimento e à operação”

Open the source

FUNDOSOCIAL

State fund financed by donations, which the RICMS treats in the credit calculation of the consolidated assessment.

Rule: Law 13.334/2005, article 1; RICMS/SC-01, article 56-B.

Text of the act: “Fica instituído o Fundo de Desenvolvimento Social - FUNDOSOCIAL, de natureza financeira”

Open the source

Pró-Emprego

State program that the RICMS cites as a condition for a presumed credit in Annex 2.

Rule: Decree 105/2007, cited in RICMS/SC-01, Annex 2, article 15.

Text of the act: “esteja enquadrado no Programa Pró-Emprego, nos termos do Decreto nº 105, de 2007”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

What the tax authority advises helps in reading the rule, but does not replace the act.

DIME: waiver by opting for the EFD

Deadline: adhesion of the third phase from 01/07/2026 to 30/09/2026.

Rule: Portaria SEF 192/2026; RICMS/SC-01, Annex 5, article 170, II.

Text of the act: “A terceira fase da dispensa de apresentação da DIME será compreendida do período de 1º de julho de 2026 a 30 de setembro de 2026”

Open the source

Official SEF news item on the DIME

Date: 30/06/2026.

What it says: opting for the EFD as the assessment return is irrevocable.

Text of the act: “a apuração do ICMS através da EFD (ICMS/IPI) é uma medida irrevogável”

Open the source

DCIP: credit reported in advance

Deadline: before the credit is taken.

Rule: RICMS/SC-01, Annex 5, article 170-A.

Text of the act: “deverão ser informados previamente por intermédio da página oficial da Secretaria de Estado da Fazenda”

Open the source

DTEC: Electronic Tax Domicile

Deadline: 60 days after the registration is activated.

Rule: RICMS/SC-01, Annex 11, article 2, § 5, III.

Text of the act: “deixar de realizar o credenciamento do estabelecimento no Domicílio Tributário Eletrônico do Contribuinte (DTEC) no prazo de 60 (sessenta) dias”

Open the source

Electronic tax documents

Rules: NF-e (Title I), CT-e (Title III), MDF-e (Title VI) and NFC-e (Title VIII) of Annex 11 of the RICMS/SC-01.

Text of the act: “Fica instituído o MDF-e, modelo 58”

Open the source

Where to ask the tax authority

Channel: SEF/SC service channels.

Phone: 0800 048-1515.

Open the source

Acts cited

Rules that support these obligations

Each act shows its date, summary and text, from oldest to newest.

Acts from 1996 to 2015

ActDateWhat it saysStatusSource
Lei 10.29726/12/1996

ICMS law in Santa Catarina.

Text of the act: “Dispõe sobre o Imposto sobre Operações Relativas”

Found in the consolidated SEF textOpen the act
Decreto 2.87027/08/2001

Approves the ICMS Regulation (RICMS/SC-01).

Text of the act: “aprovado pelo Decreto n° 2.870, de 27 de agosto de 2001”

Found in the consolidated SEF textOpen the act
Lei 13.33428/02/2005

Created the FUNDOSOCIAL.

Text of the act: “Fica instituído o Fundo de Desenvolvimento Social - FUNDOSOCIAL, de natureza financeira”

Found in the consolidated SEF textOpen the act
Lei 13.33608/03/2005

Created the SEITEC, a system of incentives for culture, tourism and sport.

Text of the act: “Fica instituído, no âmbito do Estado de Santa Catarina, o Sistema Estadual de Incentivo à Cultura, ao Turismo e ao Esporte - SEITEC”

Found in the consolidated SEF textOpen the act
Lei 13.34210/03/2005

Governed the PRODEC and the FADESC.

Text of the act: “O Programa de Desenvolvimento da Empresa Catarinense - PRODEC - e o Fundo de Apoio ao Desenvolvimento Catarinense - FADESC -, serão regidos pelo disposto nesta Lei.”

Found in the consolidated SEF textOpen the act
Ajuste SINIEF 203/04/2009

Rules on the Digital Tax Bookkeeping (EFD), the basis of Annex 11 of the RICMS.

Text of the act: “Dispõe sobre a Escrituração Fiscal Digital - EFD.”

Found on the CONFAZ portalOpen the act
Convênio ICMS 9317/09/2015

Procedures for the rate differential on operations to a final consumer who is not a taxpayer in another state.

Text of the act: “consumidor final não contribuinte do ICMS”

Found on the CONFAZ portalOpen the act
Ajuste SINIEF 1204/12/2015

Created the DeSTDA, cited in Annex 11 of the RICMS.

Text of the act: “Dispõe sobre a Declaração de Substituição Tributária”

Found on the CONFAZ portalOpen the act

Acts from 2026

ActDateWhat it saysStatusSource
Portaria SEF 19229/06/2026

Sets the requirements of the third phase of the DIME waiver for those who opt for the EFD.

Text of the act: “Estabelece, nos termos do art. 25-A do Anexo 11 e do Art. 170 do Anexo 5 do RICMS/SC-01, os requisitos da terceira fase de dispensa da apresentação da Declaração do ICMS e do Movimento Econômico (DIME)”

Found in the consolidated SEF textOpen the act
Before you set up

What to confirm before you configure

Points to watch

  • ICMS (payment): The caput of article 60 has no rule for day 10 falling on a non-business day. Ask the Santa Catarina tax authority.
  • DIME: Confirm with SEF/SC whether the registration is already exempt from the DIME, under the adhesion ordinance.
  • EFD ICMS/IPI: Article 33 of Annex 11 sets day 20 and says nothing about a non-business day. Ask the Santa Catarina tax authority.
  • Tax benefits in Santa Catarina: require their own act. Read more in state tax benefits in SAP.

How to confirm

Open the card link, find the article and compare it with the quoted text. Check the numbering and the date.

When the act changes, the new text prevails: adjust the parameter, the source rule and the assessment, and note the effective date and review.

Other states

Browse the map

Choose a state on the map to open its ICMS page, with obligations, deadlines and rules.

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  • State ICMS page
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All 27 states, with the status of each and where it leads
StateStatusDetail
Rondônia (RO)ICMS pagesee details
Acre (AC)ICMS pagesee details
Amazonas (AM)ICMS pagesee details
Roraima (RR)ICMS pagesee details
Pará (PA)ICMS pagesee details
Amapá (AP)ICMS pagesee details
Tocantins (TO)ICMS pagesee details
Maranhão (MA)ICMS pagesee details
Piauí (PI)ICMS pagesee details
Ceará (CE)ICMS pagesee details
Rio Grande do Norte (RN)ICMS pagesee details
Paraíba (PB)ICMS pagesee details
Pernambuco (PE)ICMS pagesee details
Alagoas (AL)ICMS pagesee details
Sergipe (SE)ICMS pagesee details
Bahia (BA)ICMS pagesee details
Minas Gerais (MG)ICMS pagesee details
Espírito Santo (ES)ICMS pagesee details
Rio de Janeiro (RJ)ICMS pagesee details
São Paulo (SP)ICMS pagesee details
Paraná (PR)ICMS pagesee details
Santa Catarina (SC)ICMS pagesee details
Rio Grande do Sul (RS)ICMS pagesee details
Mato Grosso do Sul (MS)ICMS pagesee details
Mato Grosso (MT)ICMS pagesee details
Goiás (GO)ICMS pagesee details
Federal District (DF)ICMS pagesee details
Frequently asked questions

Questions about ICMS in Santa Catarina

01When is ICMS due in Santa Catarina?+

ICMS is due on day 10 of the following month, under the caput of article 60 of the RICMS/SC-01. Taxpayers with a regular payment record can pay by day 16 or 20, under § 4.

02What is the EFD deadline in Santa Catarina?+

Day 20 of the following month (RICMS/SC-01, Annex 11, article 33). Fuel retail transmits by day 14.

03What is the internal rate in Santa Catarina?+

17%. Basis: RICMS/SC-01, article 26, item I; there is 25% for superfluous goods and 12% for the cases in item III.

04Does the DIME exist in Santa Catarina?+

It is in the RICMS/SC-01: day 10 of the following month (Annex 5, article 168, § 1). Those who irrevocably opt for the EFD as their assessment return are exempt (article 170, II). Portaria SEF 192/2026 set the third adhesion phase from 01/07/2026 to 30/09/2026.

05How does the DeSTDA work in Santa Catarina?+

Day 28 of the following month, moving to the next business day (RICMS/SC-01, Annex 4, article 22, § 8, II). It applies to Simples Nacional taxpayers, except MEI.

06What is the DIFAL deadline in Santa Catarina?+

Day 15 of the month following the assessment period (RICMS/SC-01, article 60, § 28). For Simples Nacional, day 10 of the second following month (article 60, § 31).

07What is the ST deadline in Santa Catarina?+

Day 10 of the month following the shipment, for a registered substitute (RICMS/SC-01, Annex 3, article 21, I). An unregistered substitute pays on the shipment of the goods.

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

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

09Which benefits does the page mention?+

Exemptions, tax base reduction, presumed credit and suspension (Annex 2); special regime by TTD (Annex 6); PRODEC; FUNDOSOCIAL; Pró-Emprego. Only what the act says is listed.

10Where do the dates come from?+

They come from the rule of each obligation, for example day 10 for ICMS, without considering holidays. They are not an official deadline.

11Which acts support the Santa Catarina page?+

There are 9 cited acts, from 26/12/1996 to 29/06/2026, all with a 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 the parameter saved in SAP with article 60, caput, of the RICMS/SC-01. A new act came out: record the article and the date.

15Where can I ask the tax authority?+

SEF/SC service channels. Phone: 0800 048-1515.

Next steps

Bring the right deadline into SAP

Check, parameter by parameter, what SAP holds today for Santa Catarina.

Request a diagnostic See ICMS-ST and DIFAL in SAP