States: Sergipe

ICMS in Sergipe: deadlines, rules and calendar

Sergipe charges a general internal rate of 19%, and normal-regime ICMS is due on day 9 of the following month (SEFAZ Ordinance 600/2023). 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 Sergipe See the obligations

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In short

Three numbers to get started

Next calculated due date: 09/11/2026. Watch for earlier payment and for extensions.

19%

General internal rate in Sergipe.

Day 9 of the following month

Normal-regime ICMS, SEFAZ Ordinance 600/2023.

9 acts

Acts of the state in the official source, the most recent dated 09/02/2024.

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 Sergipe: six obligations

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

Obligation	Deadline	Rule	Non-business day
ICMS (payment)	Day 9 of the following month	SEFAZ Ordinance 600/2023	Moves to the next business day
EFD ICMS/IPI	See the act cited	RICMS/SE, Decree 21.400/2002, article 349-L, main text	See the act
GIA or equivalent	The full DIC (normal taxpayer) is filed by day 14 of the following month	SEFAZ Ordinance 531/2002	See the act
DeSTDA	Day 28 of the following month	SEFAZ Ordinance 298/2016	Moves to the next business day
DIFAL	DIFAL, general rule: day 09 of the month after the taxable events	SEFAZ Ordinance 600/2023, Single Annex, item 7	See the act
ICMS-ST	Day 5 for internal, day 9 for interstate	SEFAZ Ordinance 600/2023	Moves to the next business day

Each obligation in detail

ICMS (payment)

Deadline: Day 9 of the following month.
Who must comply: Normal-regime taxpayers.
Rule: SEFAZ Ordinance 600/2023, Single Annex, item 5, Single Annex, item 5.
Non-business day: Moves to the next business day.

Deadline detail: Day 09 of the month after the taxable events (normal ICMS).

Text of the act“Os prazos para recolhimento do ICMS serão estabelecidos em ato do Secretário de Estado da Fazenda.” And also: “Quando não houver expediente bancário, estadual ou federal, na data de vencimento estabelecida pela legislação tributária, o pagamento do ICMS ficará prorrogado para o”

Open the official act

EFD ICMS/IPI

Deadline: See the act cited.
Who must comply: Taxpayers required to file the EFD.
Rule: RICMS/SE, Decree 21.400/2002 (text updated up to Decree 1.453/2026, State legislation website), article 349-L, main text.

Deadline detail: The EFD filing deadline is set by the State Secretary of Finance. The day of the month was not obtained.

Text of the act“O Secretário de Estado da Fazenda estabelecerá o prazo para entrega do arquivo digital de que trata este Capítulo”

Before you set up: RICMS/SE, Decree 21.400/2002, article 349-L, main text sets see the act cited, without saying what happens on a non-business day. Confirm with the Sergipe tax authority.

Open the official act

GIA or equivalent

Deadline: The full DIC (normal taxpayer) is filed by day 14 of the following month.
Who must comply: Varies by regime and substitute.
Rule: SEFAZ Ordinance 531/2002 (article 5 as worded by Ordinance 674/2011).

Deadline detail: SE has no GIA: the state equivalent is the DIC (Taxpayer Information Return). The full DIC (normal taxpayer) is filed by day 14 of the following month.

Text of the act“(...) A DIC - Completa deverá ser entregue até o 14º (décimo quarto) dia do mês (...)”

Before you set up: SEFAZ Ordinance 531/2002 sets: the full DIC (normal taxpayer) is filed by day 14 of the following month, without saying what happens on a non-business day. Confirm with the Sergipe tax authority.

Open the official act

DeSTDA

Deadline: Day 28 of the following month.
Who must comply: Simples Nacional taxpayers, except MEI.
Rule: SEFAZ Ordinance 298/2016, article 11.
Non-business day: Moves to the next business day.

Text of the act“(...) Art. 11. O arquivo digital da DeSTDA deverá ser enviado até (...)” And also: “(...) o caso, até o primeiro dia útil (...)”

Open the official act

DIFAL

Deadline: DIFAL, general rule: day 09 of the month after the taxable events.
Who must comply: Taxpayers in interstate operations.
Rule: SEFAZ Ordinance 600/2023, Single Annex, item 7 (final consumer: item 8).

Deadline detail: DIFAL, general rule: day 09 of the month after the taxable events. Interstate purchases by a final consumer: day 15 of the month after the inbound operations. Non-business day: the supplementary text on file moves it to the next business day within the same month.

Text of the act“ICMS Diferencial de Alíquota (Regra Geral) Mensal Dia 09 do mês subsequente ao dos fatos geradores”

Before you set up: The reading of SEFAZ Ordinance 600/2023, Single Annex, item 7 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 5 for internal, day 9 for interstate.
Who must comply: Tax substitutes.
Rule: SEFAZ Ordinance 600/2023, Single Annex, items 1 and 2.
Non-business day: Moves to the next business day.

Deadline detail: Internal ST on day 05; interstate ST general rule on day 09 of the following month.

Text of the act“1 - Substituição Tributária Interna do ICMS; Mensal Dia 05 do mês subsequente ao dos fatos geradores”

Before you set up: Same rule for a day with no business hours as article 1 of Ordinance 600/2023.

Open the official act

Rate and SAP

Rate and poverty fund

RICMS/SE article 40, I (Law 9.176/2023; as worded by Decree 295/2023, in effect from 01.04.2023): 19%.

Text of the act: “I - 19% (dezenove por cento) nas operações e prestações internas, ainda que iniciadas no exterior, ressalvadas as alíquotas a seguir indicadas (Lei nº”

Open the source

Poverty fund (1% (general rule) or 2% (products of article 40-C)): RICMS/SE article 40-C (2 points) and article 40-D (1 point), FECOEP (Decree 354/2023, in effect from 01.05.2023).

Text of the act: “Art. 40-D.As alíquotas do ICMS incidentes nas operações e prestações não relacionadas no art. 40- C, devem ser acrescidas de 1 (um) ponto percentual,”

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, DeSTDA and ST.

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

Rule for each date

ICMS (payment): Day 9 of the following month.
DeSTDA: Day 28 of the following month.

Obligation	Period	Calculated due date
ICMS (payment)	October 2026	09/11/2026
DeSTDA	October 2026	30/11/2026
ICMS (payment)	November 2026	09/12/2026
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.

PSDI (Sergipe Industrial Development Program)

RICMS mentions establishments covered by the PSDI, with their own credit rules for ST.

Rule: RICMS/SE, reference to the PSDI and Law 3.140/1991.

Text of the act: “beneficiadas pelo Programa Sergipano de Desenvolvimento Industrial”

Open the source

Own obligations and guidance

Other obligations, guidance and contact

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

Full DIC (equivalent of the GIA)

Deadline: by day 14 of the following month.

Rule: SEFAZ Ordinance 531/2002, article 5.

Text of the act: “(...) Art. 5º A DIC - Completa deverá ser entregue até o 14º (décimo quarto) dia do mês subseqüente (...)”

Open the source

Where to ask the tax authority

Channel: SEFAZ Tax Duty Desk (questions on legislation).

Phone: 3216-7318.

Open the source

Acts cited

Rules that support these obligations

Acts in date order, with summary and text.

Acts from 1996 to 2016

Act	Date	What it says	Status	Source
Law 3.796	27/12/1996	State law cited in Ordinance 58/2024 as the basis to extend the deadline of an ancillary obligation. Text of the act: “Considerando o disposto no art. 86 da Lei n.º 3.796, de 27 de dezembro de 1996,”	-	Open the act
SEFAZ Ordinance 531	17/04/2002	Covers the DIC, the taxpayer information return (state equivalent of the GIA). Text of the act: “(...) Art. 5º A DIC - Completa deverá ser entregue até o 14º (décimo quarto) dia do mês subseqüente (...)”	Changed by a later act	Open the act
Decree 21.400	10/12/2002	Act from the official source. Text of the act: “DECRETO Nº 21.400, DE 10/12/2002 - QUE APROVOU O NOVO REGULAMENTO DO ICMS ATUALIZADO ATÉ O DECRETO Nº 1.453 DE”	In force in the consolidated text	Open the act
SEFAZ Ordinance 72	03/02/2012	Ordinance cited as the source of the EFD filing deadline (article 9, II). Text not obtained. Text of the act: “inciso II, do art. 9º da Portaria nº 72, de 03 de fevereiro de 2012, em relação à competência do mês de”	-	Open the act
SEFAZ Ordinance 298	14/07/2016	Governs the DeSTDA for Simples Nacional companies, with its filing deadline. Text of the act: “(...) Art. 11. O arquivo digital da DeSTDA deverá ser enviado até (...)”	Changed by a later act	Open the act

Acts from 2016 to 2024

Act	Date	What it says	Status	Source
SEFAZ Ordinance 304	19/07/2016	Extends the DeSTDA filing for taxable events of July 2016. Text of the act: “Art. 1º O prazo para o envio do arquivo digital previsto no art. 11 da Portaria nº 298, de 14 de julho”	-	Open the act
Law 9.176	31/03/2023	State law cited in the RICMS as the basis of the 19% internal rate. Text of the act: “I - 19% (dezenove por cento) nas operações e prestações internas, ainda que iniciadas no exterior, ressalvadas as alíquotas a seguir indicadas (Lei nº”	-	Open the act
SEFAZ Ordinance 0600	06/12/2023	Sets the assessment period and ICMS payment deadlines, including ST, DIFAL and the rule for days with no business hours. Text of the act: “O ICMS devido por contribuintes estabelecidos no Estado de Sergipe, será apurado e pago observando-se os prazos estabelecidos na tabela constante no”	Changed by a later act	Open the act
SEFAZ Ordinance 0058	09/02/2024	Extends the EFD filing for January 2024 and cites Ordinance 72/2012 as the basis of the deadline. Text of the act: “Art. 1° O prazo para envio da EFD - Escrituração Fiscal Digital, especificado no inciso II, do art. 9º da Portaria nº 72, de”	-	Open the act

Before you set up

What to confirm before you configure

Points to watch

EFD ICMS/IPI: RICMS/SE, Decree 21.400/2002, article 349-L, main text sets see the act cited, without saying what happens on a non-business day. Confirm with the Sergipe tax authority.
GIA or equivalent: SEFAZ Ordinance 531/2002 sets: the full DIC (normal taxpayer) is filed by day 14 of the following month, without saying what happens on a non-business day. Confirm with the Sergipe tax authority.
DIFAL: The reading of SEFAZ Ordinance 600/2023, Single Annex, item 7 covers only part of the DIFAL rule. Confirm the current version of the text. See the status of the act.
ICMS-ST: Same rule for a day with no business hours as article 1 of Ordinance 600/2023.
Tax benefits in Sergipe: 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 Sergipe

01When is ICMS due in Sergipe?+

Day 9 of the following month (SEFAZ Ordinance 600/2023).

02What is the EFD deadline in Sergipe?+

See the act cited (RICMS/SE, Decree 21.400/2002, article 349-L, main text).

03What is the general internal rate in Sergipe?+

19%. Basis: RICMS/SE article 40, I (Law 9.176/2023; as worded by Decree 295/2023, in effect from 01.04.2023).

04Is there a GIA in Sergipe?+

The full DIC (normal taxpayer) is filed by day 14 of the following month (SEFAZ Ordinance 531/2002).

05How does the DeSTDA work in Sergipe?+

Day 28 of the following month (SEFAZ Ordinance 298/2016).

06What is the DIFAL deadline in Sergipe?+

DIFAL, general rule: day 09 of the month after the taxable events (SEFAZ Ordinance 600/2023, Single Annex, item 7).

07What is the ST deadline in Sergipe?+

Day 5 for internal, day 9 for interstate (SEFAZ Ordinance 600/2023).

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

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

09Which benefits does the page mention?+

PSDI (Sergipe Industrial Development Program). Only what the act says is listed.

10Where do the dates come from?+

From the deadline of each obligation, such as day 9 of the following month for ICMS, with no holidays. They are not an official deadline.

11Which acts support the Sergipe rules?+

The page gathers 9 acts, from 27/12/1996 to 09/02/2024, 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 SEFAZ Ordinance 600/2023 with the stored parameter. For a new act, record the article and the date.

15Where can I ask the tax authority?+

SEFAZ Tax Duty Desk (questions on legislation). Phone: 3216-7318.

Next steps

Bring the right deadline into SAP

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

Request a diagnostic See ICMS-ST and DIFAL in SAP

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ICMS in Sergipe: deadlines, rules and calendar

Three numbers to get started

19%

Day 9 of the following month

9 acts

Start with what matters to your role

01Tax and tax law

02IT and SAP

03Accounting

04Audit

ICMS in Sergipe: 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

PSDI (Sergipe Industrial Development Program)

Other obligations, guidance and contact

Full DIC (equivalent of the GIA)

Where to ask the tax authority

Rules that support these obligations

Acts from 1996 to 2016

Acts from 2016 to 2024

What to confirm before you configure

Points to watch

How to confirm

Browse the map

Questions about ICMS in Sergipe

Bring the right deadline into SAP