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States: São Paulo

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

If you run ICMS in São Paulo, 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 São Paulo 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.

18%

General internal ICMS rate in São Paulo.

By activity (CPR code); the most common is day 20 of the following month

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 São Paulo, 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)By activity (CPR code); the most common is day 20 of the following monthRICMS/SP Annex IV, article 2, VI (CPR 1200)See the act
EFD ICMS/IPIDay 20 of the following monthCAT Ordinance 147/2009, article 10See the act
GIA or equivalentWaived for the periodic regime, operations from 1/1/2026SRE Ordinance 2/2025, via the service pageSee the act
DeSTDADay 28 of the following month, or the 1st business day afterCAT Ordinance 23/2016, article 1, paragraph 2Moves to the next business day
DIFALDay 15 of the following month (sender from another state)RICMS/SP Annex IV, paragraph 6See the act
ICMS-STDay 20 of the following month; electricity day 9; fuels day 10RICMS/SP Annex IV, article 3, paragraph 1See the act

Each obligation in detail

ICMS (payment)

Deadline
By activity (CPR code); the most common is day 20 of the following month.
Who must comply
ICMS taxpayers (normal regime); rules by segment or CNAE code where stated.
Rule
RICMS/SP Annex IV, article 2, VI (CPR 1200), article 2, VI (CPR 1200); the list of CNAE codes by CPR is in article 3.
Deadline detail
It depends on the deadline code (CPR) of the activity. The most common, CPR 1200, is day 20 of the following month. There are other codes, with deadlines on the 3rd business day and on days 9, 10, 15, 16, 21, 22 and 25, and deadlines in the second following month: see article 2 of Annex IV.
Related acts
Provision of RICMS Annex IV (30/11/2000).
Text of the act“CPR 1200 - até o dia 20 do mês subseqüente ao da ocorrência do fato gerador”

Open the official act

EFD ICMS/IPI

Deadline
Day 20 of the following month.
Who must comply
Taxpayers required to file the EFD in the state (SINIEF Adjustment 02/2009 and state law).
Rule
CAT Ordinance 147/2009, article 10, article 10.
Related acts
CAT Ordinance 147 (27/07/2009); CAT Ordinance 22 (16/02/2016); SRE Ordinance 82 (22/12/2023).
Text of the act“O arquivo digital da EFD deverá ser enviado até o dia 20 (vinte) do mês subsequente ao período a que se refere.”

Open the official act

GIA or equivalent

Deadline
Waived for the periodic regime, operations from 1/1/2026.
Who must comply
As set by the state rule (varies by regime and by tax substitute).
Rule
SRE Ordinance 2/2025, via the service page.
Deadline detail
GIA waived for taxpayers in the periodic assessment regime (RPA) for operations from 01/01/2026 (SRE Ordinance 2/2025); EFD only. The GIA is still required for periods before 2026.
Related acts
SRE Ordinance 2; SRE Ordinances 20/2023 and 41/2024.
Text of the act“ficam dispensados de apresentar a GIA (...)”

Before you set up: The GIA of the periodic regime is waived for operations from 1/1/2026, under SRE Ordinance 2/2025 on the SEFAZ-SP service page. Confirm the cases and exceptions in the ordinance.

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
CAT Ordinance 23/2016, article 1, paragraph 2, article 1, paragraph 2 (article inferred from its position in the text).
Non-business day
Moves to the next business day.
Deadline detail
DeSTDA in SP: filed by day 28 of the month after the reference period or, where applicable, by the first business day right after (wording from CAT Ordinance 107/2016, in effect from 01/10/2016).
Text of the act“ser entregue até o dia 28 (vinte e oito) do mês subsequente ou, quando for o caso, até o primeiro dia útil imediatamente seguinte”

Open the official act

DIFAL

Deadline
Day 15 of the following month (sender from another state).
Who must comply
As set by ICMS Agreement 236/2021 and state law.
Rule
RICMS/SP Annex IV, paragraph 6.
Deadline detail
DIFAL owed to SP by a sender from another state on a sale to a non-taxpayer in São Paulo: by day 15 of the month after the taxable event (CPR 1150).
Text of the act“deverá recolher o imposto devido a este Estado até o dia 15 do mês subsequente ao da ocorrência do fato gerador - CPR 1150”

Open the official act

ICMS-ST

Deadline
Day 20 of the following month; electricity day 9; fuels day 10.
Who must comply
Tax substitutes (ICMS Agreement 142/2018 and state law).
Rule
RICMS/SP Annex IV, article 3, paragraph 1, Annex IV, article 3, paragraph 1, item 3 and article 2, VI (CPR 1200 = day 20).
Deadline detail
ICMS-ST withheld: other goods under CPR 1200, which is by day 20 of the following month. Electricity under CPR 1090 (day 9) and petroleum fuels under CPR 1100 (day 10). Refineries and single-phase taxpayers have their own rule (paragraph 3).
Related acts
Provision of RICMS Annex IV (30/11/2000).
Text of the act“demais mercadorias, exceto as abrangidas pelos §§ 3º e 5º deste artigo: CPR 1200”

Open the official act

Rate and SAP

The rate the rule publishes and what SAP needs to keep

The general internal rate in São Paulo is 18%.

Official text: “18% (dezoito por cento), nas operações ou prestações internas ou naquelas que se tenham iniciado no exterior”.

Rule: Law 6.374/1989, article 34, I, as worded by Law 13.230/2008, in effect since 01/01/2009.

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; for ICMS (payment), EFD ICMS/IPI, 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): As the official text says: “Artigo 1º - O contribuinte do ICMS sujeito às normas do Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas” and “Redação dada ao parágrafo pela Portaria CAT-107/1”
  • DIFAL and GNRE (payment): DIFAL owed to SP by a sender from another state on a sale to a non-taxpayer in São Paulo: by day 15 of the month after the taxable event (CPR 1150).
  • EFD ICMS/IPI (filing): Day 20 of the following month
  • ICMS-ST (payment): ICMS-ST withheld: other goods under CPR 1200, which is by day 20 of the following month. Electricity under CPR 1090 (day 9) and petroleum fuels under CPR 1100 (day 10). Refineries and single-phase taxpayers have their own rule
ObligationPeriodCalculated due date
DeSTDA (SINIEF Adjustment 12/2015)2026-0928/10/2026
DeSTDA (SINIEF Adjustment 12/2015)2026-1030/11/2026
DIFAL and GNRE (payment)2026-1115/12/2026
DeSTDA (SINIEF Adjustment 12/2015)2026-1128/12/2026
DIFAL and GNRE (payment)2026-1215/01/2027
EFD ICMS/IPI (filing)2026-1220/01/2027
ICMS-ST (payment)2026-1220/01/2027
DeSTDA (SINIEF Adjustment 12/2015)2026-1228/01/2027
DIFAL and GNRE (payment)2027-0115/02/2027
DeSTDA (SINIEF Adjustment 12/2015)2027-0101/03/2027
DIFAL and GNRE (payment)2027-0215/03/2027
DeSTDA (SINIEF Adjustment 12/2015)2027-0229/03/2027

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. CAT Ordinance 147/2009 cites this adjustment in its preamble.

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

Open the source

Where to ask the tax authority

Channel: SEFAZ-SP portal, Contact Us.

Portal phone numbers: 0800-0170110 (landline) and 11-2930-3750 (mobile).

The SEFAZ-SP service pages point to Contact Us, subject GIA or EFD.

Open the source

Acts cited

Rules that support these obligations

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

CAT Ordinance 147/2009 has 51 amending acts, from CAT Ordinance 121/2010 (03/08/2010) to SRE Ordinance 26/2026 (28/05/2026). So the reading should start from the current consolidated text.

Acts from 2000 to 2016

ActDateWhat it saysStatusSource
Provision of RICMS Annex IV30/11/2000

Table of ICMS payment deadlines by code (CPR). Code 1200 is day 20 of the following month, the most common; there are deadlines of their own by activity (CNAE).

Text of the act: “CPR 1200 - até o dia 20 do mês subseqüente ao da ocorrência do fato gerador”

In force in the consolidated textOpen the act
CAT Ordinance 14727/07/2009

It is the EFD ordinance in São Paulo: who is required (article 1), filing deadline (article 10), correction (article 15) and registration.

Text of the act: “O contribuinte relacionado no Protocolo ICMS previsto no artigo 5º deverá efetuar a Escrituração Fiscal Digital - EFD”

In force in the consolidated textOpen the act
CAT Ordinance 2216/02/2016

Moved the SP EFD deadline from day 25 to day 20 of the following month, from the reference month of April 2016.

Text of the act: “O arquivo digital da EFD deverá ser enviado até o dia 20 (vinte) do mês subsequente ao período a que se refere.”

Built into the consolidated textOpen the act
CAT Ordinance 2317/02/2016

Requires Simples Nacional companies (except MEI) to file the DeSTDA every month in SP.

Text of the act: “deverá, para cada estabelecimento inscrito no Cadastro de Contribuintes do ICMS deste Estado, entregar mensalmente a Declaração de Substituição Tributária”

In force in the consolidated textOpen the act
CAT Ordinance 10710/11/2016

Set the DeSTDA deadline on day 28 of the following month (or the first business day after), in effect from 1/10/2016. Before it was day 20.

Text of the act: “ser entregue até o dia 28 (vinte e oito) do mês subsequente ou, quando for o caso, até o primeiro dia útil imediatamente seguinte”

Built into the consolidated textOpen the act

Acts from 2018 to 2023

ActDateWhat it saysStatusSource
CAT Ordinance 3804/05/2018

Waived the DeSTDA filing when there are no amounts to report in the month. The waiver does not apply to the information required by other states (paragraph 6).

Text of the act: “Fica dispensada a entrega da DeSTDA quando não houver valores a serem declarados no mês de referência”

Built into the consolidated textOpen the act
SRE Ordinance 8222/12/2023

Now allows the EFD to be corrected without prior authorization, in any reference month, and created a fee for some cases. In effect from 1/1/2024.

Text of the act: “O contribuinte poderá retificar a EFD relativa ao período de referência para o qual a Secretaria da Fazenda e Planejamento tenha recepcionado regularmente”

Built into the consolidated textOpen the act
SRE Ordinance 2No date

Waives the GIA for all taxpayers in the periodic assessment regime, for operations from 1/1/2026: EFD only. The GIA for earlier periods is still required.

Text of the act: “ficam dispensados de apresentar a GIA (...)”

-Open the act
SRE Ordinances 20/2023 and 41/2024No date

Set the conditions for the gradual waiver of the GIA. Until the taxpayer was notified of the waiver by the DEC, it kept filing both GIA and EFD.

Text of the act: “Até ser notificado da dispensa, via DEC, o contribuinte permanece na Fase de Transição”

-Open the act
Before you set up

What to confirm in the act before you configure SAP

Points to watch

  • GIA or equivalent: The GIA of the periodic regime is waived for operations from 1/1/2026, under SRE Ordinance 2/2025 on the SEFAZ-SP service page. Confirm the cases and exceptions in the ordinance.
  • 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 São Paulo

01What is the ICMS payment deadline in São Paulo?+

By activity (CPR code); the most common is day 20 of the following month (RICMS/SP Annex IV, article 2, VI (CPR 1200)).

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

Day 20 of the following month (CAT Ordinance 147/2009, article 10).

03What is the general internal ICMS rate in São Paulo?+

18%, under Law 6.374/1989, article 34, I, as worded by Law 13.230/2008, in effect since 01/01/2009. It is the general rule, with no specific rates and no poverty fund.

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

Waived for the periodic regime, operations from 1/1/2026 (SRE Ordinance 2/2025, via the service page).

05How does the DeSTDA work in São Paulo?+

Day 28 of the following month, or the 1st business day after (CAT Ordinance 23/2016, article 1, paragraph 2).

06What is the DIFAL deadline in São Paulo?+

Day 15 of the following month (sender from another state) (RICMS/SP Annex IV, paragraph 6).

07What is the ICMS-ST deadline in São Paulo?+

Day 20 of the following month; electricity day 9; fuels day 10 (RICMS/SP Annex IV, article 3, paragraph 1).

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 São Paulo?+

The acts section gathers 9 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 São Paulo are set up today and whether each one has its source rule recorded.

Request a diagnostic See ICMS-ST and DIFAL in SAP