Versão em português Specialty · Ancillary obligations and SPED in SAP

SPED and ancillary obligations: what each one requires, from the Union to the 27 states and the cities

An ancillary obligation is a duty that tax law requires in the interest of collection and inspection, such as filing a file, bookkeeping a ledger or issuing a document. SPED (the public digital bookkeeping system) brings together the digital bookkeeping filed with the Federal Revenue Service and the state finance departments. For anyone running SAP, the central point is just one: the file delivered must match what the system calculated.

The federal, state and municipal obligations and the tax reform rules that are already in law, each with the cited norm and the agency's link.

Go to the 27 states See the frequently asked questions Talk to DFSpro

The question

What does my company file, and to whom?

Choose the sphere and the obligations map shows only what belongs to it.

13Federal6State2Municipal3Reform

Open the obligations map

24obligations and documents on the map

124official sources with links

Direct answer

What ancillary obligations are and what SPED

The National Tax Code defines that the ancillary obligation arises from tax legislation and covers the duties, positive or negative, set in the interest of collecting or inspecting taxes (art. 113, § 2). Under § 3 of the same article, mere non-compliance turns the ancillary obligation into a principal obligation as to the monetary penalty. In practice, this is what separates paying the tax from delivering the proof of how it was calculated: the file, the ledger, the declaration, the invoice. Source: Law 5,172/1966, National Tax Code.

SPED was created by Decree 6,022/2007 (legislation on the SPED portal). The Federal Revenue Service portal lists as modules: CT-e, Central de Balanços, DeRE, ECD, ECF, EFD Contribuições, EFD ICMS IPI, EFD-Reinf, e-Financeira, eSocial, MDF-e, NFC-e, NF-e and NFS-e. Obligations such as DCTFWeb, DMED and DOI are filed with the Federal Revenue Service outside SPED, ICMS declarations depend on each state and ISS declarations depend on each city.

For a company with SAP, the obligation arises in several modules at the same time: Finance, Controlling, Materials, Sales, Production and Human Resources. SAP calculates, and responsibility for the obligation remains with the company. The useful question is not only whether we filed on time, but whether we can explain, from the document to the file, why each value is there. The section Where the obligation breaks in SAP covers that bridge.

The penalty also has a legal limit of proportionality: art. 113-A of the CTN, added by Complementary Law 236/2026, requires penalties for failing to meet principal and ancillary obligations to respect reasonableness and be proportional to the infraction.

Contents

Choose your entry point by role

Four entries, one per role, straight to the block that answers your question.

01Tax and fiscal

What each federal and state obligation requires, who files, what it reports and by when, from the EFD ICMS/IPI to the 27 states.

Go to section

02Accounting and payroll

Where the federal debit comes from: EFD Contribuições, ECD, ECF, Reinf, DCTFWeb, eSocial and the other declarations.

Go to section

03IT and SAP

How SAP produces the obligation, where it breaks, the method from data to file and the check before transmission.

Go to section

04Reform and decisions

What the reform has already set in law, the transition to 2033, ISS and the NFS-e, and the questions for the internal conversation.

Go to section

Direct links

Direct links:obligations map EFD ICMS/IPI 27 states Reinf and DCTFWeb NFS-e where it breaks transition questions

Addresses

Each obligation and each state has a fixed address

The addresses (anchors) are stable, so an internal conversation can point straight to the obligation under discussion.

27states with an official portal and norm

24obligations on the map, with norm and link

10EFD ICMS/IPI blocks in the Practical Guide

2033year in which the law ends ICMS and ISS

Open the full index

By sphere

Choose the sphere and go straight to the obligation

Federal, state, municipal or tax reform: each tab lists the obligations and leads to the page with the norm and the agency's link.

Federal15State27 statesMunicipalISS and NFS-eReformIBS and CBS

EFD ICMS/IPIState and IPI tax bookkeeping Block KProduction and inventory control Block HPhysical inventory CIAPFixed-asset credit EFD ContribuiçõesPIS, COFINS and CPRB ECDDigital accounting bookkeeping ECFTax accounting bookkeeping EFD-ReinfWithholdings and other information DCTFWeb and MITFederal debits and credits DCTFDeclaration of debits and credits DirfWithholding at source eSocialOrigin of payroll data e-FinanceiraFinancial operations DMED, DOI, Decred, DIMOB, DeSTDANiche declarations NF-e, CT-e, MDF-e, NFC-eDocuments by operation

OverviewICMS is a state tax, each state has its own rule Confirmed changesDeclarations ended or changing SoutheastSP, MG, RJ, ES SouthPR, SC, RS Center-WestDF, GO, MT, MS Northeast9 states North7 states DIFAL, FCP and STThe mechanism and where the rule is

ISS and withholdingLC 116/2003 and the rule of each city National-standard NFS-eWhat the law requires and the portal reports Rio de JaneiroCity Hall and national issuer Porto AlegreCity Hall and NFS-e Belo HorizonteCity Hall and NFS-e

OverviewLC 214/2025 and EC 132/2023 Documents with IBS and CBSTN 2025.002 and Ajuste SINIEF IBS and CBS calculationBalance, credits and payment Split paymentSegregation at settlement TransitionFrom the 2026 test to 2033

Obligations map

All obligations in one table: norm, who files, what it reports and deadline

Acronym, agency, legal basis with the norm number, who is required, what it reports, frequency and deadline, and the agency's link.

Acronym	Name and agency	Legal basis	Who is required	What it reports	Frequency and deadline	Official source
EFD ICMS/IPI	Digital Tax Bookkeeping of ICMS and IPI. Federal Revenue Service, Confaz and the SEFAZ of each state.	Ajuste SINIEF 2/2009; COTEPE Acts 09/08 and 44/18	ICMS and/or IPI taxpayers, unless exempt by ICMS Protocol.	Inbound, outbound, inventory, IPI and ICMS calculation, CIAP, production and inventory control and the fuel movement ledger.	Monthly. By the 5th day of the following month, and each state's tax administration may change the deadline.	Ajuste SINIEF 2/2009 · see section · SPED Fiscal in SAP
EFD Contribuições	Digital Tax Bookkeeping of Contributions (PIS/Pasep, COFINS and CPRB). Federal Revenue Service.	IN RFB 1,252/2012	Legal entities under the actual profit, presumed profit or arbitrated profit regimes, and others covered by the norm.	Revenues, purchases, costs, expenses and credits of PIS/Pasep, COFINS and CPRB, by establishment.	Monthly. By the 10th business day of the 2nd following month.	IN RFB 1,252/2012 · see section · credit from CST to M200 in SAP
ECD	Digital Accounting Bookkeeping. Federal Revenue Service.	IN RFB 2,003/2021 (art. 5 amended by IN RFB 2,142/2023)	Legal entities required to keep accounting books under commercial law, with the exceptions in art. 3.	Journal, General Ledger, daily trial balances, balance sheets and posting sheets.	Annual. By the last business day of June of the following year.	IN RFB 2,003/2021 · see section
ECF	Tax Accounting Bookkeeping. Federal Revenue Service.	IN RFB 2,004/2021	All legal entities, centrally at headquarters, except inactive ones and the other exceptions in the norm.	Annual economic and tax information, including the Actual Profit Calculation Ledger under the actual profit regime.	Annual. By the last business day of July of the following year.	IN RFB 2,004/2021 · see section
EFD-Reinf	Digital Tax Bookkeeping of Withholdings and Other Tax Information. Federal Revenue Service.	IN RFB 2,043/2021	Among others, companies with labor assignment or contract work (art. 31 of Law 8,212/1991), CPRB taxpayers, agribusiness and buyers of rural products.	Income paid and income tax and contribution withholdings, gross revenue of replaced contributions and labor assignment (R-4000 series).	Monthly. By the 15th of the following month. Exempt when there are no events in the period.	IN RFB 2,043/2021 · see section · withholding to event and DCTFWeb in SAP
DCTFWeb and MIT	Declaration of Federal Tax Debits and Credits, Web version, and Tax Inclusion Module. Federal Revenue Service.	IN RFB 2,237/2024 (amended by IN RFB 2,248/2025)	Private-law legal entities in general and others required under art. 3, through headquarters.	Federal tax debits, with acknowledgment of debt. Taxes in art. 8 enter through the MIT; withholdings come from the EFD-Reinf and payroll from the eSocial.	Monthly, due on the last business day of the following month. Annual DCTFWeb (13th salary) by 20 December.	IN RFB 2,237/2024 · see section
DCTF	Declaration of Federal Tax Debits and Credits. Federal Revenue Service.	Federal Revenue Service page (PGD DCTF version 3.9)	Information on taxable events before 2025.	Federal tax debits and credits for the period before DCTFWeb with MIT.	Federal Revenue Service.	DCTF page · see section
DIRF	Declaration of Income Tax Withheld at Source. Federal Revenue Service.	IN RFB 1,990/2020; replacement in art. 3, § 1, of IN RFB 2,043/2021 (wording from IN RFB 2,181/2024)	Payers that withhold income tax.	Income paid to individuals, tax and contributions withheld, remittances abroad and group health plans.	For events since 01/01/2025, replaced by events of the EFD-Reinf (R-4000 series) and the eSocial (S-1210 and S-2501).	DIRF page · see section
eSocial	Digital Bookkeeping System of Tax, Social Security and Labor Obligations. Federal Revenue Service and other agencies.	Decree 8,373/2014	Employers, as set by resolution of the eSocial Steering Committee.	Information on labor relations, social security and taxes.	Schedule set by resolution of the eSocial Steering Committee.	SPED portal, eSocial · see section · eSocial events, rubrics and reconciliation
e-Financeira	Financial operations declaration. Federal Revenue Service.	IN RFB 1,571/2015 (restored by IN RFB 2,247/2025)	Entities listed in art. 4, such as supplementary pension plans, financial and payment institutions.	Financial operations of the entities required.	Semiannual. Last business day of February and August.	IN RFB 1,571/2015 · see section
DMED	Declaration of Medical and Health Services. Federal Revenue Service.	IN RFB 2,074/2022	Legal entities providing health services and plan operators.	Medical and health services provided.	Annual. Last business day of February of the following year.	IN RFB 2,074/2022 · see section
DOI	Declaration on Real Estate Operations. Federal Revenue Service.	IN RFB 2,186/2024	Notary offices, property registries and deeds and documents registries.	Each acquisition or sale of property, regardless of the amount.	By the last business day of the month following the deed or registration.	DOI page · see section
Decred	Declaration of Credit Card Operations. Federal Revenue Service.	IN SRF 341/2003 (restored by IN RFB 2,247/2025)	Credit card administrators.	Credit card operations.	Federal Revenue Service.	Decred page · see section
DIMOB	Declaration of Information on Real Estate Activities. Federal Revenue Service.	Federal Revenue Service	Federal Revenue Service.	Federal Revenue Service.	Federal Revenue Service.	DIMOB page
DeSTDA	Declaration of Tax Substitution, Rate Differential and Advance Payment. SEFAZ of each state.	Ajuste SINIEF 12/2015	Simples Nacional taxpayers, under the adjustment and the state.	Tax substitution, rate differential and advance payment.	The 28th of the following month, according to SEFAZ-PB and SEFAZ-PE.	SEFAZ-PB · see section
GIA, GIA-ST, DAPI, DIME, DIEF, GIAM and similar	State ICMS declarations. SEFAZ of each state.	Norm of each state	Depends on the state.	Summary of the ICMS and tax substitution calculation, when the state keeps the declaration.	Depends on the state. Several states waived the declaration in favor of the EFD.	27 states, one by one
Sintegra	Integrated System of Information on Interstate Operations. SEFAZ of each state.	Convênio ICMS 57/95	Depends on the state.	The agreement covers the liaison units and allows states to waive the obligation.	Depends on the state.	Convênio ICMS 57/95 · see section
NF-e	Electronic Invoice, model 55. Confaz, Federal Revenue Service and SEFAZ.	Ajuste SINIEF 7/05	IPI or ICMS taxpayers.	Digital document of operations and services, with authorization of use before the taxable event.	Issued per operation.	Ajuste SINIEF 7/05 · see section
CT-e, MDF-e and NFC-e	Electronic Transport Bill (model 57), Electronic Tax Documents Manifest (model 58) and Electronic Consumer Invoice (model 65).	Ajustes SINIEF 9/07, 21/10 and 19/16	ICMS taxpayers in the cases of each adjustment. The NFC-e is adopted at the states' discretion.	Electronic documents for transport, cargo and sales to the final consumer.	Issued per operation.	AJ 9/07 · AJ 21/10 · AJ 19/16
National-standard NFS-e	Electronic Service Invoice. Cities, Federal District and NFS-e Steering Committee (CGNFS-e).	Complementary Law 214/2025, art. 62, § 1; Complementary Law 116/2003	Cities and Federal District: authorize issuance in the national environment or share the documents of their own issuer.	Service document in a standard layout, shared in the national data environment.	From 01/01/2026 until 31/12/2032 (art. 62, § 2).	NFS-e Portal · see section
Municipal service declarations (DMS, DES and similar)	Each city's city hall.	City legislation	Depends on the city.	Depends on the city.	Depends on the city.	City hall portal
Tax documents with IBS and CBS	Electronic tax documents in a standard layout. Union, states, DF and cities.	Complementary Law 214/2025, art. 62; NT 2025.002	Authorizers of electronic tax documents and, at the end of the chain, the taxpayers who issue.	IBS and CBS data needed for calculation, shared in the national environment.	Calendar under the technical acts in force.	LC 214/2025 · see section
IBS and CBS calculation	Calculation by period, with optional assisted calculation. IBS Steering Committee and Federal Revenue Service.	Complementary Law 214/2025, arts. 44 to 46	IBS and CBS taxpayers.	Balance for the period: debits minus credits, with adjustments. Acknowledgment of debt.	Completion deadline and due date set by regulation (art. 44).	LC 214/2025 · see section
Split payment	Segregation of IBS and CBS at financial settlement. Payment service providers and payment system operators.	Complementary Law 214/2025, arts. 31 to 35 (art. 33 as worded by LC 227/2026)	Electronic payment service providers and institutions operating payment systems.	Link between electronic tax documents and the payment transaction.	Gradual implementation by a joint act of the IBS Steering Committee and the RFB (art. 35, § 2).	LC 214/2025 · see section

For state and municipal obligations, the deadline and the form of filing are set by the entity. Check the deadline in force for your CNPJ always on the portal of the corresponding SEFAZ or city hall.

Federal sphere

SPED, contributions, withholdings, payroll and electronic documents

Federal · SPED Fiscal

EFD ICMS/IPI: from Ajuste SINIEF 2/2009 to record C100

The most comprehensive bookkeeping of the set: documents, calculation, inventory, asset credit and production in the same file. To follow the data from the document to the file in SAP, see the flow from document to record in SAP.

EFD ICMS/IPI: state and IPI tax bookkeeping

It is the obligation that consolidates, month by month, the tax documents, the ICMS and IPI calculation, inventory, CIAP and production of each establishment. All the other SAP bookkeeping that touches ICMS ends up, one way or another, in this file.

Legal basis: Ajuste SINIEF 2/2009, which creates the EFD for ICMS and/or IPI taxpayers. The layout is in COTEPE Acts 09/08 (until 2018) and 44/18 (since 01/01/2019); the module's legislation is on the SPED portal.
Who is required: All ICMS and/or IPI taxpayers, since 01/01/2009, unless exempt by ICMS Protocol. The obligation applies to all of the taxpayer's establishments in the state and extends in case of merger, absorption or split. Whoever is not required may opt in, and the option is irrevocable. The CIAP has been mandatory since 01/01/2011.
What the bookkeeping includes: Records of Inbound, Outbound, Inventory, IPI Calculation, ICMS Calculation, the CIAP, Production and Inventory Control (since 01/12/2013) and the Fuel Movement Ledger (since 01/09/2025).
How it is filed: A digital file signed digitally (ICP-Brasil) and validated by the PVA-EFD, the Federal Revenue Service validation program.
Frequency and deadline: Monthly, with the information of the calendar month. The twelfth clause of the adjustment sets filing by the 5th day of the following month, and each state's tax administration may change that deadline. A correction, within that deadline, needs no authorization. The effective deadline of each state appears in the table of states below, when the official source gives it.
Practical Guide and PVA: COTEPE/ICMS Act 86/26 began pointing to the EFD ICMS/IPI Practical Guide in version 3.2.4, effective 10/09/2026 (COTEPE/ICMS Act 44/18, art. 1, sole paragraph). Before generating the file, check the guide in force on the SPED Portal. Version 3.2.2 added exception 11 in record C100 and the guidance not to record documents that carry only the reform's new taxes (CBS and IBS); documents under Ajuste SINIEF 49/25 with ICMS or IPI are still recorded. Version history: Practical Guide, history.

Blocks C and D

Documents

Goods (C) and services (D), with the invoice in record C100 and the items in C170.

→

Block E

Calculation

Own ICMS (E110), tax substitution (E210) and rate differential (E310).

→

Blocks H and G

Inventory and credit

Physical inventory (H) and control of fixed-asset credit, the CIAP (G).

→

Block K

Production and inventory

Production and inventory control (K200, K220, K230 and K280).

The file, block by block

The Practical Guide describes ten blocks, in the order they enter the file. Pick one to see the main records, with the Guide's title, and where the data usually comes from in the environment. Each block depends on a different part of SAP, which is why divergences show up block by block.

Block 0, Opening and master records
Identifies the establishment and brings the records that the other blocks refer to: participants, units of measure, items and notes. As a rule, only items that the other blocks reference enter record 0200.
00000150019002000460
Origin in the environmentMaster data of material, partner and establishment
Record 0000 carries the field IND_PERFIL (profile A, B or C). Each state sets the profile, as the section Filing profile, just below, shows.
Block B, ISS of the Federal District
Bookkeeping and calculation of ISS, only for taxpayers in the Federal District, from January 2019.
B001B020B025B990
Origin in the environmentOutside the Federal District, the block carries only B001 and B990, with no data reported
Block C, Goods documents
Tax documents for goods: the invoice in C100, the items in C170, the analytical summary in C190 and the document's notes and adjustments in C195 and C197.
C100C170C190C195C197
Origin in the environmentInbound and outbound invoices, items and tax determination
C100, C170 and C190 are among the records that appear most in the check between the file and the calculation.
Block D, Services documents
Tax documents for services subject to ICMS, such as the transport bill in D100, with analytical summary in D190.
D100D190D197
Origin in the environmentFreight and transport documents posted
Block E, ICMS and IPI calculation
Calculation periods, own ICMS calculation, adjustments, amounts to pay, tax substitution, rate differential and IPI calculation.
E100E110E111E116E210E310E500
Origin in the environmentICMS and IPI calculation and ledger
E110, E210 and E310 are the calculation records that appear most in the check. E310 has the version with FCP.
Block G, CIAP
Control of ICMS credit on fixed assets: credit balance and movement of the assets.
G110G125
Origin in the environmentFixed asset register
Block H, Physical inventory
Inventory at a base date: totals, items in stock and complementary information.
H005H010H020
Origin in the environmentValued stock balance at the base date
In the check, the natural comparison is with the ledger stock balance on the same date.
Block K, Production and inventory
Production and inventory control: recorded stock, internal movements, production, consumption of inputs and corrections.
K100K200K220K230K235K280
Origin in the environmentProduction orders, bills of materials and stock movements
If the establishment is not required to control production and inventory, the block carries only K001 and K990.
Block 1, Other information
Record 1010 tells which records of the block the taxpayer must file, 1100 carries export information and 1200 controls ICMS tax credits, which each state decides whether to require.
101011001200
Origin in the environmentDepends on what the state requires
Block 9, Control and closing
Totals the lines of each record (9900), of block 9 (9990) and of the file (9999).
990099909999
Origin in the environmentGenerated with the file, with counts checked by the PVA
Record 9900 checks that the number of lines of each record type matches what is in the file.

The origin in the environment is guidance for checking in your environment. Record titles follow Practical Guide 3.2.2. Whether each record is mandatory varies by profile and type of operation.

Six rules for the structure of the file

All blocks are presented, in the order of the Practical Guide table.

All fields of a record are presented, whether or not there is information. Deleting a field causes a structure error.

A child record requires the parent record in the file.

Calculation goes into the file even with no activity: E110 with zero values and E210 with IND_MOV_ST equal to 0.

Every record in the file, including those after 9900, has a totaling line in 9900.

Some records depend on the state: C176 and 1200 are at each state's discretion, and 1010 shows what applies in Block 1.

Filing profile (A, B and C)

Record 0000 carries the field IND_PERFIL. The Guide gives the field, and official texts show that each state sets the profile: Amazonas sets profile A in Resolution 16/2014-GSEFAZ, Acre adopted profile A as the default in Decree 4,333/2009, and Paraíba reports profile B as the default, with profile A only for communication, telecommunications and energy, and profile C unused. Since whether each record is mandatory varies by profile, the check should start from the SEFAZ of each state where the company is registered.

Source: EFD ICMS IPI Practical Guide 3.2.2 (file).

Back to the index

Federal · Within the EFD ICMS/IPI

Block K, Block H and CIAP: the blocks that cross modules

Three parts of the file that are not born in the tax area alone. Each depends on production, inventory or fixed assets. How these blocks break and reconcile in SAP is in SPED Fiscal error and correction matrix.

Block K: production and inventory control

Block K records the establishment's production and inventory, with movement and consumption of inputs. It is the part of the file that depends most on Production and Materials data, areas that rarely talk to tax at the same level of detail. Not to be confused with Block H, which shows inventory at a base date.

Legal basis: Ajuste SINIEF 2/2009, third clause, § 7 (text at Confaz).
Who must keep it: The text phases in the obligation by CNAE and by date, for industrial establishments of companies with annual revenue from BRL 300 million. Revenue, for this purpose, is the gross revenue from sales of goods of all establishments. Wholesalers under CNAE 462 to 469 and equivalents follow items II and III and §§ 12 and 14 of the same clause.
Balances K200 and K280: The stock balance records (K200) and the record-correction records (K280) have been required since 2017 for revenue from BRL 300 million and since 2018 for revenue from BRL 78 million in CNAE 10 to 32.
Simplified bookkeeping: Allowed since 2023, under the adjustment.
Who is not required: The Practical Guide says that, if the establishment is not required to keep the Production and Inventory Control Record, the block carries only records K001 and K990.

From	CNAE covered by full Block K bookkeeping
2019	Divisions 11 and 12 and groups 291 to 293.
2020	Divisions 27 and 30.
2023	Division 23 and groups 294 and 295.
2024	Divisions 13 to 18, 22, 26, 28, 31 and 32.
01/01/2025	Divisions 10, 19, 20, 21, 24 and 25.

Source: Ajuste SINIEF 2/2009; Practical Guide 3.2.2. Glossary: Block K.

EFD Block K: the year in which each industry division came in

Ajuste SINIEF 2/2009 phases in full Block K bookkeeping by CNAE division. The map shows the 23 industrial divisions, from 10 to 32, with the year each one began to keep the full block for an industrial establishment of a company with annual revenue of BRL 300,000,000.00 or more. Choose a year or tap a division.

Each square is a CNAE division. The bottom strip shows the start year of full Block K bookkeeping. Division 29 has two strips because the adjustment treats its groups in different years.

The map does not model § 14 of the third clause nor simplified bookkeeping. Where your establishment falls is a check and a decision for the company. Consolidated Confaz text; CNAE division names per the IBGE API.

Source: Ajuste SINIEF 2/2009 (Confaz)

Block H: physical inventory

Block H records inventory at a base date. Record H010 carries the inventory and H020 the complementary information. In the check, the natural comparison is with the ledger stock balance on the same date.

Source: Practical Guide 3.2.2. Glossary: Block H and inventory record.

CIAP: ICMS credit on fixed assets

EFD Block G keeps the CIAP, and record G110 carries the ICMS on fixed assets. The logic of the credit is in Complementary Law 87/1996, art. 20, § 5: the credit from the entry of fixed assets is taken at one forty-eighth per month, with the first fraction in the month the asset enters the establishment, and in each period credit is not allowed in the proportion of exempt or non-taxed outbound operations over total outbound operations. In practice, control depends on the asset record and its write-off or transfer, not only on the inbound document.

The CIAP has been mandatory in the EFD since 01/01/2011 (Ajuste SINIEF 2/2009).

Source: Complementary Law 87/1996, art. 20; Ajuste SINIEF 2/2009. Also read: blog article on the CIAP and the 48 fractions. Glossary: CIAP.

For the full path of the credit, from document to bookkeeping and offset, see tax credit recovery in SAP. The full CIAP, from register to write-off.

CIAP: the ICMS credit on fixed assets in 48 installments

The ICMS credit on the entry of a fixed asset is not taken all at once. Complementary Law 87/1996 requires taking 1/48 per month, the first fraction in the month of entry, and reducing each fraction by the proportion of taxed outbound operations. Enter the credit, the proportion and the entry month and see where each installment falls.

Total ICMS credit of the asset (BRL, example)

Taxed outbound operations over total outbound operations (%)

Month the asset entered

Year of entry

Sale of the asset before the end

The 48 installments. Tap a month to see its value. Arrow keys, Home, End, PageUp and PageDown move the focus.

Installment takenInstallment with no value (proportion zero)Month of saleFraction lost by the sale

By year of use of the asset

The rule as a list, with the example of BRL 480,000.00 and 80% taxed outbound operations

Installment. The credit is taken at 1/48 per month, and the first fraction enters in the month the asset enters (art. 20, § 5, I). Credit of BRL 480,000.00: full fraction of BRL 10,000.00.
Proportion. The fraction is multiplied by the ratio of taxed outbound operations to total outbound operations of the period (§ 5, II and III). At 80%, the month takes BRL 8,000.00.
At the end. In 48 months: BRL 384,000.00 taken and BRL 96,000.00 not taken because of the proportion. The remaining balance is cancelled at the end of the 48th month (§ 5, VII).
Sale before the end. If the asset is sold less than 4 years after acquisition, credit is not allowed for the fraction that would correspond to the rest of the four years (§ 5, V).

What the rule says, in plain words

Monthly factor. 1/48 of the ratio of taxed outbound operations to total outbound operations of the period. Exports and paper for books, newspapers and periodicals count as taxed (§ 5, III).
Period other than one month. The quotient of 1/48 goes up or down pro rata die (§ 5, IV).
Own posting. The fixed-asset credit is also posted in its own ledger or in another way set by the legislation (§ 5, VI).

What this example does not model

A calculation period that is not the whole month (pro rata die, § 5, IV).
A different proportion each month: the example uses the same one in all.
In the month of sale, the example counts that month's fraction as taken and zeroes the following ones. The rule says from the date of sale, and the exact cut within the month is a reading decision for the company.
Reversal under art. 21, expiry of the right 5 years after the document was issued (art. 23) and the bookkeeping of EFD block G.

Illustrative example, with no calculation value. Deciding whether the asset is part of fixed assets, which credit is allowed and how the proportion is calculated is up to the company. Text of Complementary Law 87/1996 at Planalto, art. 20, § 5 (wording from LC 102/2000 and LC 120/2005).

Source: LC 87/1996, art. 20 (Planalto)

Back to the index

Federal · Contributions and accounting

EFD Contribuições, ECD and ECF: the obligations of PIS, COFINS and profit

Three bookkeeping files that link tax to accounting. The check here is between what the calculation said and what the ledger supports. For the EFD Contribuições in detail, see how PIS and COFINS credit forms and breaks in SAP.

EFD Contribuições: PIS, COFINS and CPRB

Keeps the social contributions and the non-cumulative credits, plus the Social Security Contribution on Gross Revenue (CPRB), in a single monthly file centralized at headquarters.

Legal basis: RFB Normative Instruction 1,252/2012. Technical notes and tables for the module are on the SPED portal.
Who is required: For PIS/Pasep and COFINS: legal entities under the actual profit regime, for taxable events since 01/01/2012, and under the presumed or arbitrated profit regime, since 01/01/2013, plus the other cases listed in the instruction (including, since 01/01/2014, the legal entities in §§ 6, 8 and 9 of art. 3 of Law 9,718/1998 and of Law 7,102/1983). The SCP (partnership) generates an individual file, separate from the managing partner's own operations.
What it reports: Documents and operations that represent revenues earned and purchases, costs, expenses and charges incurred, listed by establishment. CPRB bookkeeping moved to the EFD-Reinf, within the deadlines of IN RFB 1,701/2017.
Frequency and deadline: Monthly, by the 10th business day of the 2nd following month. The file is validated, digitally signed and transmitted over the internet to the SPED environment.

Also read: blog article on the cross-check between DCTF and EFD Contribuições; blog article on PIS and COFINS credit balance and the CBS. Glossary: EFD Contribuições.

ECD: digital accounting bookkeeping

Transmits in digital form the legal entity's accounting books. It is the accounting base that then feeds the ECF.

Legal basis: RFB Normative Instruction 2,003/2021, with art. 5 amended by IN RFB 2,142/2023.
Who is required: Legal entities required to keep accounting records under commercial law. It does not apply, among others, to Simples Nacional taxpayers, public bodies, public agencies and foundations, inactive legal entities, and immune and exempt entities with revenue below BRL 4.8 million in the calendar year. The norm also has specific exceptions for presumed profit that meets the sole paragraph of art. 45 of Law 8,981/1995 and for Itaipu Binational.
What it reports: Journal and auxiliary books, General Ledger and auxiliary books, daily trial balances, balance sheets and supporting posting sheets for the entries transcribed in them.
Frequency and deadline: Annual, by the last business day of June of the following year, up to 23:59:59 (wording from IN RFB 2,142/2023). The ECD and ECF, from the accounting account to actual profit, on their own page: ECD and ECF in SAP.
Program: ECD program version 10.4.1, of 19/05/2026, for calendar year 2025 (program page).

Module source: SPED portal, ECD. Also read: What the Federal Revenue Service cross-checks in the ECD that many companies still ignore.

ECF: tax accounting bookkeeping

The ECF replaced the DIPJ from calendar year 2014. It uses the ECD balances and accounts for initial filling and controls, by validation, parts A and B of the e-Lalur (Electronic Actual Profit Calculation Ledger) and of the e-Lacs (Electronic Ledger for the CSLL Calculation Base).

Legal basis: RFB Normative Instruction 2,004/2021. Fines refer to art. 8-A of Decree-Law 1,598/1977 (actual profit) and to art. 12 of Law 8,218/1991 (other cases).
Who is required: All legal entities, including immune and exempt ones, taxed under the actual, arbitrated or presumed profit regimes, centrally at headquarters, except Simples Nacional taxpayers, public bodies, public agencies and foundations, and legal entities inactive throughout the calendar year. Each SCP fills in and transmits its own ECF.
Frequency and deadline: Annual, by the last business day of July of the year following the bookkeeping. The e-Lalur, the e-Lacs and the cross-check with the ECD: ECD and ECF in SAP.
Program: ECF program version 12.1.6, of 25/05/2026, for calendar year 2025 (program page).

Module source: SPED portal, ECF.

Back to the index

Federal · Withholdings, debits and payroll

EFD-Reinf, DCTFWeb, DIRF, eSocial and e-Financeira: where the federal debit comes from

Here the data changes hands between areas: payroll, accounts payable, tax and treasury. Each page shows the norm, the deadline and the link with the other bookkeeping files. For the EFD-Reinf in detail, see how withholding becomes an event, closes the period and feeds the DCTFWeb.

EFD-Reinf: withholdings and other tax information

Complements the eSocial: keeps income tax and contribution withholdings and revenues that payroll does not cover. The SPED portal says that, together with the eSocial, the EFD-Reinf makes room to replace information asked for in other obligations, such as the GFIP and the DIRF.

Legal basis: RFB Normative Instruction 2,043/2021.
Who is required: Among others, companies with labor assignment or contract work (art. 31 of Law 8,212/1991), CPRB taxpayers, agribusiness, buyers of rural products and sports associations that keep a professional football team.
What it reports: Services received and provided with labor assignment or contract work, withholdings at source (IR, CSLL, COFINS and PIS/Pasep) on payments to individuals and companies, through the R-4000 series of events, the marketing of rural production and the calculation of the replaced social security contribution. Event R-4080, for commissions and brokerage, has existed since 2024.
Frequency and deadline: Monthly, by the 15th of the following month, extended to the next business day when the date is not a business day. With no events in the period, the declaration is waived. Exempt profits and dividends have a deadline of the 15th of the 2nd month after the quarter.
Fine: Art. 7 provides 2% per calendar month on the amount of taxes reported, capped at 20%, with a minimum of BRL 500, and reductions of 50% (filing before an ex officio procedure) and 25% (within the deadline of the notice), plus reductions of 90% for MEI and 50% for ME and EPP under Simples.

Module source: SPED portal, EFD-Reinf. Glossary: EFD-Reinf. Withholding on a service invoice: withholding on service invoice and NFTS.

DCTFWeb and MIT: the acknowledgment of debt for federal taxes

The DCTFWeb is the declaration that consolidates debits and credits of federal taxes. For taxable events since 01/01/2025, the taxes administered by the Federal Revenue Service enter it through the MIT (Tax Inclusion Module), and withholdings and payroll come from other bookkeeping files.

Legal basis: RFB Normative Instruction 2,237/2024, which revoked IN RFB 2,005/2021 and applies to taxable events since 01/01/2025. Amendments: IN RFB 2,248/2025, 2,267/2025, 2,319/2026 and 2,325/2026.
Nature: Under art. 2, the DCTFWeb is an acknowledgment of debt and a valid and sufficient instrument to demand the debts declared. Wrong data at the source becomes a wrongly calculated debit.
Who is required: Private-law legal entities in general, including equivalent ones, immune and exempt, plus others required under art. 3, such as managing units of public bodies, consortia and, in defined cases, MEI and rural producers. Filing is centralized at the headquarters establishment.
Where the data comes from: Art. 9 provides that the taxes in art. 8, items I to XII, enter through the MIT. § 1 excludes the amounts of IRPJ, CSLL, PIS/Pasep and COFINS withheld at source, which are kept in the EFD-Reinf, and the PIS/Pasep on payroll, kept in the eSocial. Since IN RFB 2,319/2026, art. 8 includes the CSLL surcharge created by Law 15,079/2024.
Frequency and deadline: Monthly, by the last business day of the month following the taxable events (art. 6, wording from IN RFB 2,248/2025; the original text provided for the 25th). The annual DCTFWeb, for the thirteenth salary, is transmitted by 20 December. For January 2025, the deadline was extended to the last business day of March 2025.
Fine: Art. 11: 2% per calendar month or fraction on the amount of taxes reported, even if paid, capped at 20%, with a minimum of BRL 200 for a declaration with no activity and BRL 500 in other cases, plus BRL 20 for each group of ten incorrect or omitted items. Reductions of 50% and 25% and of 90% and 50% for MEI and ME/EPP, under the paragraphs.

Source: DCTFWeb page at the Federal Revenue Service. Also read: blog article on the CSLL surcharge. Glossary: DCTFWeb and MIT.

DCTF: the declaration that DCTFWeb with MIT has come to replace

The Federal Revenue Service page on the DCTF keeps the generator program (PGD DCTF version 3.9) for information on taxable events before 2025. For taxable events since 01/01/2025, IN RFB 2,237/2024 applies, and the MIT in the DCTFWeb now covers the taxes in art. 8.

Source: Federal Revenue Service, DCTF; IN RFB 2,237/2024, arts. 1 and 9.

DIRF: the declaration that the Reinf and the eSocial replaced

The Dirf (Declaration of Income Tax Withheld at Source) is filed by the payer. The Federal Revenue Service page says it declares income paid to individuals resident in the country, tax and contributions withheld, payments to residents abroad and payments to a group health plan.

Legal basis: IN RFB 1,990/2020. The replacement is in art. 3, § 1, of the IN RFB 2,043/2021, as worded by IN RFB 2,181/2024.
What replaces it: For taxable events from 01/01/2025, the Dirf is replaced by the R-4000 series events of the EFD-Reinf, by event S-1210 of the eSocial (and referenced events) and by event S-2501.
History of the dates: IN RFB 2,096/2022 provided for the replacement from 2024; IN RFB 2,163/2023 kept 2024; IN RFB 2,181/2024 moved the milestone to 2025.

Sources: Federal Revenue Service, Dirf; IN RFB 2,043/2021, art. 3, § 1.

eSocial: the origin of payroll and of the events that reach the DCTFWeb

The eSocial was created by Decree 8,373/2014 and replaces filling in and delivering separate forms and declarations for each entity. It is a joint action of the Federal Revenue Service, Caixa Econômica Federal, the INSS and the Ministry of Labor. Mandatory status for employers depends on a resolution of the eSocial Steering Committee, which sets the schedule.

Role in the chain: Event S-1210, for payments of work income, and S-2501 replace the Dirf for events since 2025, and the DCTFWeb is generated from the eSocial, the EFD-Reinf and the MIT. PIS/Pasep on payroll is kept in the eSocial (IN RFB 2,237/2024, art. 9, § 1, II).

Source: SPED portal, eSocial. Glossary: eSocial.

e-Financeira: financial operations of the entities required

Under art. 4 of IN RFB 1,571/2015, the obligation covers entities such as those that structure supplementary pension plans, those that manage Fapi, those that raise, intermediate or invest financial resources, insurers of personal insurance plans and financial and payment institutions, as listed in the norm.

Legal basis: IN RFB 1,571/2015. The Federal Revenue Service published IN RFB 2,247/2025, which revoked IN RFB 2,219/2024 and restored IN RFB 1,571/2015 and other instructions (arts. 1 and 2).
Frequency and deadline: Semiannual, by the last business day of February (2nd half of the previous year) and of August (1st half).
Note: When the obligation shows up in an internal audit, the right question is whether the company falls under art. 4. Companies that do not fall under any of the cases in art. 4 do not file the e-Financeira; it stays on the map because it is one of the SPED modules.

Module source: SPED portal, e-Financeira. Glossary: e-Financeira.

Back to the index

Federal · Other declarations

DMED, DOI, Decred, DIMOB, DeSTDA and Sintegra in a few lines

Other declarations that appear on the calendar of companies with SAP

Some apply to few companies, so they are summarized.

DMED: Declaration of Medical and Health Services, governed by IN RFB 2,074/2022. Under art. 5, it is filed by headquarters by the last business day of February of the following year. Required of legal entities providing health services and plan operators. The fine refers to art. 57 of Provisional Measure 2,158-35/2001. Page: Federal Revenue Service, DMED.
DOI: Declaration on Real Estate Operations, governed by IN RFB 2,186/2024. The registry office (notary, property registry and deeds and documents) declares each acquisition or sale of property, regardless of the amount, by the last business day of the month following the deed or registration. Pages: Federal Revenue Service, DOI and service on gov.br.
Decred: Declaration of Credit Card Operations, governed by IN SRF 341/2003, restored by IN RFB 2,247/2025, for credit card administrators. The Federal Revenue Service page states the penalty of BRL 50 per group of five inaccurate items and BRL 5,000 per calendar month or fraction of delay. Page: Federal Revenue Service, Decred.
DIMOB: Declaration of Information on Real Estate Activities. The norm, who files and the deadline must be checked on the official page: Federal Revenue Service, DIMOB.
DeSTDA: Ajuste SINIEF 12/2015 created the Declaration of Tax Substitution, Rate Differential and Advance Payment for Simples Nacional taxpayers. According to SEFAZ-PB, the deadline is the 28th of the following month (or the next business day), and a taxpayer required to file the EFD may choose the interstate operations module of the EFD itself. SEFAZ-PE also gives the 28th in its tax agenda. Sources: SEFAZ-PB and SEFAZ-PE tax agenda.
Sintegra: Convênio ICMS 57/95 mentions the state liaison units of the Sintegra and the possibility of states waiving the obligation. Mato Grosso do Sul states that the EFD waives the Sintegra since the start of the obligation or the option, and Espírito Santo states the waiver of the Sintegra since 2014. Source: Convênio ICMS 57/95; SEFAZ-MS.

Other declarations that the Federal Revenue Service administers, such as the DIMOB and the Decred, are not the focus of industrial and commercial companies with SAP. They are on the map so the tax calendar is complete.

Back to the index

Federal · Electronic documents

The five electronic documents: the obligation that happens per operation

The electronic tax document is the ancillary obligation that happens operation by operation, not by period. The SINIEF adjustments above set the model, the legal validity and the replacement of paper documents. For issuance, authorization and events in SAP, see Electronic tax documents in SAP and, for the change of SAP's electronic issuer, Migration from GRC NF-e to DRC.

Document	Model and legal basis	What it reports
NF-e	Model 55. Ajuste SINIEF 7/05	Document issued and stored electronically, existing only digitally, with legal validity guaranteed by a qualified electronic signature and by the tax administration's authorization of use, before the taxable event. Usable by IPI or ICMS taxpayers, replacing Invoice model 1 or 1-A and the Producer Invoice model 4. A project developed by the state finance departments and the Federal Revenue Service from ENAT Protocol 03/2005, coordinated by Encat. Portal: nfe.fazenda.gov.br.
CT-e	Model 57. Ajuste SINIEF 9/07	Electronic Transport Bill, replacing road cargo transport bills (model 8), waterway (model 9), air (model 10) and others listed in the adjustment.
MDF-e	Model 58. Ajuste SINIEF 21/10	Electronic Tax Documents Manifest, replacing the Cargo Manifest model 25. It links the tax documents carried in the cargo unit, valid through the qualified electronic signature and the authorization of use.
NFC-e	Model 65. Ajuste SINIEF 19/16	Electronic Consumer Invoice, for in-person sale or home delivery to the final consumer in an intrastate operation. Adopted at the states' discretion, replacing the consumer sales invoice model 2, the ECF tax receipt and the CF-e-SAT.
NFS-e	Module on the SPED portal; Complementary Law 214/2025, art. 62	A digitally existing document generated and stored in the National Environment by the Federal Revenue Service, the city or an affiliated entity, to document the provision of services. A project of the Federal Revenue Service and Abrasf (ENAT Protocol 02/2007). Details in the section National-standard NFS-e.

Also read: An authorized NF-e is not a compliant NF-e: SEFAZ validates the transit, the tax authority judges the substance. Glossary: NF-e.

Back to the index

State sphere

ICMS, EFD by state, declarations, DIFAL and tax substitution

State · 27 states

ICMS and state obligations: each state has its own rule

ICMS is a state tax. The EFD has a national layout, but each state decides the deadline (Ajuste SINIEF 2/2009 allows each state's tax administration to change the national deadline), the filing profile, the correction rules, the complementary declarations and the tax benefits. A company registered in several states therefore lives with one calendar and one set of files per state. Complementary Law 87/1996 gives the general design of the tax, and the decision on what each state requires beyond the EFD is in the state's own legislation.

The trend of recent years is simplification: several states waived their own declarations and began to take the calculation from the EFD itself. The section Confirmed changes collects the notices. Below, the state declarations most cited in the official texts.

Declaration	What the official texts say	States
GIA	State information and calculation form. In SP it continues for those not exempted; in RJ it was ended; in MS and PR there is an exemption for those who file the EFD.	SP, RJ, MS, PR, RS
GIA-ST	Tax substitution declaration. Waived or replaced by the OIE of the EFD in MS (only for taxpayers of another state), DF, CE and PB; kept for the substitute from another state in RS and PE.	MS, DF, CE, PB, RS, PE, PR
DAPI	Monthly calculation declaration. Since 01/07/2026, exemption by the authority itself, with a Virtual DAPI generated from the EFD.	MG
DIME	Can be waived by an irrevocable option for the EFD as the single calculation declaration.	SC
DIEF	Economic and tax information declaration, reported as mandatory on the official ES page.	ES
DMA and DMD	Waived for taxable events since 01/01/2024.	BA
DIF and GIAM	Annual declaration (DIF) and monthly information and calculation form (GIAM).	TO
DeSTDA	Tax substitution, rate differential and advance payment, for Simples Nacional taxpayers.	PB, PE (and the rule of Ajuste SINIEF 12/2015)

Each state has the SEFAZ portal and the norm that governs the EFD and the state declarations. The rule in force must be checked on the portal. The DIFAL, FCP and tax substitution rules by state are in the section DIFAL, FCP and ST.

Back to the index

Step 01

Identify the state

The state of each of the company's state registrations defines the applicable rule.

→

Step 02

Open the official portal

The SEFAZ address of each state is in the table of 27 states, below.

→

Step 03

Read the state's norm

Deadline, profile, correction and complementary declarations are in the state's legislation.

→

Step 04

Compare with SAP

Check that the calendar and the setup reflect the rule.

State · Change notices

State declarations that ended, changed or became optional

Eight changes confirmed in an official source. Before assuming a declaration has ended, check your CNPJ's status with the state's SEFAZ.

RJ: GIA-ICMS ended

SEFAZ Resolution 37/2019 ended the declaration. It is not transmitted from period 05/2019.

MS: GIA and GIA-ST waived

GIA waived since January 2014. GIA-ST waived since reference 07/2020 (Decree 15,483/2020), and SEFAZ-MS notes that the waiver only applies to taxpayers of another state.

DF: GIA-ST from other states

Waived since period 01/2025 (Decree 46,456/2024). The taxpayer reports 0015, E210 and E310 in the originating EFD.

CE and PB: GIA-ST becomes OIE

CE (Decree 36,816/2025) and PB replace the GIA-ST with the OIE sent in the EFD, effective 01/01/2026.

BA: DMA and DMD waived

Decree 22,453/2023: waiver for taxable events since 01/01/2024, with data coming from the EFD.

MG: DAPI waived

SRE Ordinance 285/2026: waiver by the authority since 01/07/2026, with a Virtual DAPI generated from the EFD.

SC: DIME by option

SEF Ordinance 192/2026: irrevocable option for the EFD as the single declaration, waiving the DIME.

PR: GIA/ICMS and the EFD

Bulletin 020/2015 waives the GIA/ICMS for those who use the EFD, while the current page still covers the GIA/ICMS and the GIA-ST.

The pattern is the same: the state declaration loses its reason to exist when the SEFAZ starts reading the calculation in the EFD. The effect for anyone running SAP is that the quality of the EFD file becomes also the quality of the state declaration. The sources of each notice are in the table of the respective state.

State · By state

The 27 states: portal and norm

Find your state and see where the SEFAZ official portal is and the norm on the EFD and state declarations.

State with a full page
State with no page yet

See the 27 states as a list

The 27 states, the status of each and where to go
State	Status	Detail
Rondônia (RO)	full page	see details
Acre (AC)	full page	see details
Amazonas (AM)	full page	see details
Roraima (RR)	page under construction	see details
Pará (PA)	full page	see details
Amapá (AP)	full page	see details
Tocantins (TO)	full page	see details
Maranhão (MA)	full page	see details
Piauí (PI)	page under construction	see details
Ceará (CE)	full page	see details
Rio Grande do Norte (RN)	full page	see details
Paraíba (PB)	full page	see details
Pernambuco (PE)	full page	see details
Alagoas (AL)	full page	see details
Sergipe (SE)	full page	see details
Bahia (BA)	full page	see details
Minas Gerais (MG)	full page	see details
Espírito Santo (ES)	full page	see details
Rio de Janeiro (RJ)	full page	see details
São Paulo (SP)	full page	see details
Paraná (PR)	full page	see details
Santa Catarina (SC)	full page	see details
Rio Grande do Sul (RS)	full page	see details
Mato Grosso do Sul (MS)	full page	see details
Mato Grosso (MT)	full page	see details
Goiás (GO)	full page	see details
Federal District (DF)	full page	see details

Choose a state on the map. The card shows the official portal, the confirmed obligations and the path to the full page, by region, just below.

Roraima

SEFAZ portalwww.sefaz.rr.gov.br

Confirm with the SEFAZ

See the full page for Roraima

Amapá

SEFAZ portalwww.sefaz.ap.gov.br

EFD

See the full page for Amapá

Amazonas

SEFAZ portalwww.sefaz.am.gov.br

EFD

See the full page for Amazonas

Pará

SEFAZ portalwww.sefa.pa.gov.br

EFD

See the full page for Pará

Maranhão

SEFAZ portalportal.sefaz.ma.gov.br

EFDDIEF

See the full page for Maranhão

Ceará

SEFAZ portalwww.sefaz.ce.gov.br

GIA-ST

See the full page for Ceará

Rio Grande do Norte

SEFAZ portalwww.sefaz.rn.gov.br

EFD

See the full page for Rio Grande do Norte

Acre

SEFAZ portalwww.sefaz.ac.gov.br

EFD

See the full page for Acre

Rondônia

SEFAZ portalwww.sefin.ro.gov.br

EFD

See the full page for Rondônia

Tocantins

SEFAZ portalwww.to.gov.br/sefaz

EFDDIFGIAM

See the full page for Tocantins

Piauí

SEFAZ portalportal.sefaz.pi.gov.br

Confirm with the SEFAZ

See the full page for Piauí

Pernambuco

SEFAZ portalwww.sefaz.pe.gov.br

Tax agendaSEF and eDoc

See the full page for Pernambuco

Paraíba

SEFAZ portalwww.sefaz.pb.gov.br

EFDGIA-STDeSTDA

See the full page for Paraíba

Mato Grosso

SEFAZ portalwww5.sefaz.mt.gov.br

EFDGIA-ICMS revoked

See the full page for Mato Grosso

Goiás

SEFAZ portalgoias.gov.br/economia

EFDDIFAL for non-taxpayers

See the full page for Goiás

Bahia

SEFAZ portalwww.sefaz.ba.gov.br

DMA and DMDEFD

See the full page for Bahia

Sergipe

SEFAZ portalwww.sefaz.se.gov.br

EFD

See the full page for Sergipe

Alagoas

SEFAZ portalwww.sefaz.al.gov.br

EFDTax substitutionPending EFD

See the full page for Alagoas

Mato Grosso do Sul

SEFAZ portalwww.sefaz.ms.gov.br

GIA-STEFD, GIA and SintegraRecords and Block K

See the full page for Mato Grosso do Sul

Federal District

SEFAZ portalwww.receita.fazenda.df.gov.br

GIA-ST waived

See the full page for Federal District

Minas Gerais

SEFAZ portalwww.fazenda.mg.gov.br

DAPIWaiver

See the full page for Minas Gerais

Espírito Santo

SEFAZ portalsefaz.es.gov.br

EFDDIEF

See the full page for Espírito Santo

Paraná

SEFAZ portalwww.fazenda.pr.gov.br

GIA/ICMS and GIA-ST2015 Bulletin

See the full page for Paraná

São Paulo

SEFAZ portalportal.fazenda.sp.gov.br

EFDEFD correctionGIA

See the full page for São Paulo

Rio de Janeiro

SEFAZ portalportal.fazenda.rj.gov.br

GIA-ICMS ended

See the full page for Rio de Janeiro

Rio Grande do Sul

SEFAZ portalatendimento.receita.rs.gov.br

GIA and EFDGIA-ST

See the full page for Rio Grande do Sul

Santa Catarina

SEFAZ portalwww.sef.sc.gov.br

DIME

See the full page for Santa Catarina

4Southeast: SP, MG, RJ, ES+

SPSão Paulo

SEFAZ portalportal.fazenda.sp.gov.br

What the norm says

EFD Ordinance CAT 147/2009 requires the EFD (art. 250-A of RICMS-SP) of the taxpayer listed in the ICMS Protocol, and whoever is not listed is exempt (art. 1). Filing is by the 20th of the following month (art. 10, wording from Ordinance CAT 22/2016, effective April 2016).

See details

EFD correction No prior authorization (art. 15, amended by Ordinance SRE 82/2023), with a fee of 12 UFESP (annual) or 3.3 UFESP per event, paid by DARE. Not accepted if the period is under inspection or has a debt in active debt registry.
GIA , the state form with tax information and calculation. A registered taxpayer required to keep tax books declares the economic and tax summary under Ordinance CAT 92/98. Ordinances SRE 41/2024 and SRE 20/2023, which amend Annex IV of CAT 92/98, define conditions for exemption, and until notified through the DEC the taxpayer keeps filing.

Sources: Ordinance CAT 147/2009 · EFD correction · GIA

MGMinas Gerais

SEFAZ portalwww.fazenda.mg.gov.br

What the norm says

DAPI Monthly declaration owed by companies under the Debit and Credit regime. Exempt and immune entities file it only with taxed operations. It is generated by the DAPISEF application (version 9.04.00) and transmitted by TEDSEF.

See details

Waiver Since 01/07/2026, all taxpayers in Minas Gerais are exempt from the DAPI by the authority itself (Ordinance SRE 285/2026, of 30/01/2026, which revoked SRE 177/2020), with some exceptions. The SEF generates the Virtual DAPI from the EFD, and if the EFD lacks quality, the taxpayer receives a notice in the DT-e and becomes delinquent on the virtual DAPI.

Sources: DAPI · DAPI waiver

RJRio de Janeiro

SEFAZ portalportal.fazenda.rj.gov.br

What the norm says

GIA-ICMS ended The monthly tax bookkeeping declaration, provided for in Annex IX of Part II of SEFAZ Resolution 720/2014, was ended by SEFAZ Resolution 37/2019 and is not transmitted from period 05/2019 (page updated on 16/09/2024).

Sources: GIA-ICMS on the SEFAZ-RJ portal

ESEspírito Santo

SEFAZ portalsefaz.es.gov.br

What the norm says

EFD Since 01/01/2014, all ICMS taxpayers registered in ES, except Simples Nacional taxpayers, are required to file the EFD, by the 20th of the following month. Basis: Chapter V-A of RICMS-ES, art. 758-A, and Decrees 2,517-R/2010, 2,641-R/2010 and 3,189-R/2012.

See details

DIEF The official page says that registered establishments must send the DIEF over the internet (art. 769-B of RICMS-ES, Decree 1,090-R/2002), covering the normal regime, rural producer, added value, GI-ICMS, inventory and fuels.

Sources: EFD in ES · DIEF in ES

3South: PR, SC, RS+

PRParaná

SEFAZ portalwww.fazenda.pr.gov.br

What the norm says

GIA/ICMS and GIA-ST The State Revenue page says they are governed by RICMS/PR (Decree 6,080/2012), with correction rules in NPF 105/2014 and, for those using the EFD, in NPF 026/2012.

See details

2015 Bulletin Bulletin 020/2015 waives the GIA/ICMS from the period August/2015, and the calculation of the tax credit now comes from the EFD sent to the SPED and retransmitted to the SEFA. An EFD with a load error becomes Irregular and is regularized by a replacement EFD. The two official texts coexist, and the status of each CNPJ must be confirmed with the SEFA-PR.

Sources: GIA/ICMS and GIA-ST · Bulletin 020/2015

SCSanta Catarina

SEFAZ portalwww.sef.sc.gov.br

What the norm says

DIME Ordinance SEF 192/2026 governs the 3rd phase (from 01/07 to 30/09/2026) in which the taxpayer irrevocably opts for the EFD ICMS/IPI as the single calculation declaration, being exempt from the DIME. Basis: art. 25-A of Annex 11 and art. 170 of Annex 5 of RICMS/SC.

Sources: Ordinance SEF 192/2026

RSRio Grande do Sul

SEFAZ portalatendimento.receita.rs.gov.br

What the norm says

GIA and EFD Generating the GIA requires an EFD ICMS/IPI validated in the PVA and signed, from the period August/2018. An unsigned file causes error 074 and blocks the GIA.
GIA-ST The tax substitute from another state registered in RS must send the GIA-ST, in addition to other obligations in the legislation.

Sources: Validated and signed EFD · Substitute from another state

4Center-West: DF, GO, MT, MS+

DFFederal District

SEFAZ portalwww.receita.fazenda.df.gov.br

What the norm says

GIA-ST waived Since period 01/2025, the DF waives the GIA-ST for taxpayers of another state (tax substitutes and sales to non-taxpayers in the DF, EC 87/2015), under Decree 46,456/2024. They report, in the originating EFD ICMS/IPI, record 0015 (registration in the CF/DF, even with no activity), E210 (tax substitution) and E310 (rate differential of EC 87/2015). The obligation is in art. 207-C of Decree 18,955/1997.

Sources: DF Revenue service charter

GOGoiás

SEFAZ portalgoias.gov.br/economia

What the norm says

EFD The official page says the EFD is provided for in Convênio ICMS 143/2006 and Ajuste SINIEF 02/2009, that Decree 10,164/2022 waives prior authorization to send the EFD after the 3rd following month when there is proof of a factual error, and that there is a Goiás EFD Practical Guide, code tables and a page of debts declared in the EFD.

See details

DIFAL for non-taxpayers In the DnC Portal, the taxpayer from another state, with a digital certificate, lists by month its NF-e to non-taxpayers in Goiás and issues the DARE, individual or grouped. When there is FCP on the invoice, the slips are generated separately, according to the text.

Sources: EFD in Goiás · DnC Portal

MTMato Grosso

SEFAZ portalwww5.sefaz.mt.gov.br

What the norm says

EFD Taxpayers registered in Mato Grosso are, as a rule, required to file the EFD (arts. 426 to 440 of RICMS-MT), and Ordinance 166/2008 covers the guidelines and procedures.
GIA-ICMS Arts. 441 to 447 of RICMS-MT, which dealt with the GIA-ICMS, have been revoked since 10/05/2023 by Decree 276/2023. The GIA declaration no longer exists and the EFD remains.

See details

EFD correction In December 2025, SEFAZ-MT extended until 30/04/2026 the fee exemption for correcting an EFD with inconsistencies. Each correction costs, as a rule, 1 UPF (BRL 253.90 that month). For the current rule, check the portal.

Sources: SEFAZ-MT reply to a query · SEFAZ-MT news

MSMato Grosso do Sul

SEFAZ portalwww.sefaz.ms.gov.br

What the norm says

GIA-ST Waived for taxpayers required or opting to file the EFD since reference 07/2020 (Decree 15,483/2020, DOE 10,237, of 28/07/2020). The SEFAZ-MS page itself notes that the waiver only applies to taxpayers of another state who were required to file it. The information now goes through the EFD by the 20th of the following month.

See details

EFD, GIA and Sintegra The EFD waives the Sintegra since the start of the obligation or the option and the GIA since January 2014. The EFD deadline is the 20th.
Records and Block K Records 1200 (control of ICMS tax credits) and 1210 (use of credits) are mandatory in the MS EFD. The MS EFD includes the Production and Inventory Control Ledger (Block K), added by Ajuste SINIEF 18/13 effective 01/12/2013.

Sources: End of the GIA-ST · EFD program · Mandatory records

9Northeast: AL, BA, CE, MA, PB, PE, PI, RN, SE+

ALAlagoas

SEFAZ portalwww.sefaz.al.gov.br

What the norm says

EFD The SPED page of SEFAZ-AL says that the query of taxpayers required to file the EFD is made on the Federal Revenue Service's national SPED Fiscal portal, and offers legislation, layout and frequently asked questions.

See details

Tax substitution The portal lists tax substitutes under a special regime, based on Decrees 20,747/2012, 38,631/2000, 67,039/2019 and 72,101/2020.
Pending EFD Taxpayers with a pending EFD have 30 days after publication in the DOEAL (IN 19/2009), on pain of being declared unfit (art. 24 of Decree 3,481/2006).

Sources: SPED at SEFAZ-AL · Special ST regimes · Summons to regularize the EFD

BABahia

SEFAZ portalwww.sefaz.ba.gov.br

What the norm says

DMA and DMD Decree 22,453/2023 (DOE of 15/12/2023) waives the DMA, the CS-DMA and the DMD for taxable events from 01/01/2024, and the data now come from the EFD. The SEFAZ-BA declarations page still lists the substitute's GIA-ST and the Sintegra.

See details

EFD Based on Convênio ICMS 143/2006, COTEPE Act 09/2008, Ajuste SINIEF 02/2009 and RICMS-BA (Decree 13,780/2012), arts. 247 to 253. The deadline is the 25th of the following month, and signing is by A1 or A3 certificate. The requirement was phased in by revenue between 2011 and 2014.

Sources: Declarations at SEFAZ-BA · News on the end of the DMA · EFD in Bahia

CECeará

SEFAZ portalwww.sefaz.ce.gov.br

What the norm says

GIA-ST Decree 36,816/2025 (of 29/08/2025, published on 02/09/2025) revokes the GIA-ST and creates art. 174-A of Decree 35,061/2022: the substitute from another state sends the OIE through the EFD ICMS/IPI, effective 01/01/2026.

Sources: SEFAZ-CE news

See details

EFD The EFD ICMS/IPI Practical Guide, version 3.2.1, is on the SEFAZ-CE portal in force from January 2026 and says that the EFD requirement is in state legislation.
Record 1601 Since 01/03/2023, record 1601 (electronic payment instruments, such as cards and Pix) is mandatory in the EFD ICMS/IPI for those who receive by these means.

Sources: EFD Practical Guide, version 3.2.1 · SEFAZ-CE news

MAMaranhão

SEFAZ portalportal.sefaz.ma.gov.br

What the norm says

EFD Since 01/01/2013, all taxpayers in Maranhão under the Normal calculation regime are required to file the EFD, in profile A. In a merger, absorption or split, the obligation goes to the absorbing, split or resulting company.

Sources: Requirement to file the EFD (SEFAZ-MA, read on 16/10/2026)

See details

Simples Nacional The SEFAZ-MA page exempts from the EFD the ME and EPP under Simples and the MEI in SIMEI. They send the PGDAS-D and the monthly DIEF (arts. 308 to 314 of Decree 19,714/2003, the state's ICMS regulation). If they are excluded from Simples or barred from paying ICMS under it, they move to the Normal Regime and must file the EFD.
DIEF According to the same page, with the DIEF waived for the Normal Regime, the EFD became the only declaration required for these taxpayers' ICMS.
Basis and nil returns The EFD ICMS/IPI rests on Convênio ICMS 143/2006, Ajuste SINIEF 02/2009, COTEPE/ICMS Act 44/2018 and RICMS-MA. Even with no activity in the period, the file is filed with the mandatory records.
State guidance SEFAZ-MA publishes how to keep special regimes, such as the wholesaler's presumed credit (record E111, adjustment code MA040124), and the inbound NF-e of a Simples supplier with a right to credit (Ordinance 425/2023).
Confirm with the SEFAZ The monthly due day of the EFD in Maranhão must be confirmed on the SEFAZ portal.

Sources: EFD on the SEFAZ-MA portal · Specific procedures in Maranhão · Special tax operations

PBParaíba

SEFAZ portalwww.sefaz.pb.gov.br

What the norm says

EFD Since 01/01/2020, all normal and Simples Nacional taxpayers, except MEI, file the EFD: normal regime by the 15th and Simples by the 20th. Profile B is the default, A is only for communication, telecommunications and energy, and C is not used. Block K applies to industrial companies by revenue band. Basis: Decree 30,478/2009 (Convênio ICMS 143/2006), with exemptions in Ordinance 0008/2023.

See details

GIA-ST Mandatory until December 2025. From the period January/2026 it is replaced by the OIE of the EFD.
DeSTDA It remains mandatory for Simples taxpayers with no EFD obligation that do not opt for the OIE, under clause 16 of Ajuste SINIEF 12/2015.

Sources: SPED Fiscal at SEFAZ-PB · GIA-ST · DeSTDA

PEPernambuco

SEFAZ portalwww.sefaz.pe.gov.br

What the norm says

Tax agenda (updated on 29/07/2026). EFD ICMS/IPI of the normal regime by the 15th of the following month (Ordinance SF 126/2018); replacement of the file with no justification by the last day of the 3rd month; DeSTDA on the 28th (Decree 44,650/2017, art. 366, and Ajuste SINIEF 12/2015, clause 11); GIA-ST on the 10th for the substitute from another state (Annex 37, art. 34, I, a, and Ajuste SINIEF 04/1993).

See details

SEF and eDoc Decree 34,562/2010 created the SEF and the eDoc as ancillary ICMS and ISS obligations in PE, and the EFD replaced them in 2020.

Sources: Tax agenda · Decree 34,562/2010

PIPiauí

SEFAZ portalportal.sefaz.pi.gov.br

Confirm with the SEFAZ

Confirm with the SEFAZ On 16/10/2026, the EFD, frequently asked questions and legislation pages of the SEFAZ-PI portal opened with only the menu, with no text of the norm. So who is required, the profile and the EFD deadline in Piauí are not confirmed on the page.
Where to check The portal's internal search for “EFD” lists Ordinance 644/2009 (EFD requirement), version 1.9 of the Post-validation Rules and Consultation 202/2023 (record 1601). The titles were seen, the texts were not read.

Sources: EFD search on the SEFAZ-PI portal

RNRio Grande do Norte

SEFAZ portalwww.sefaz.rn.gov.br

What the norm says

EFD The EFD legislation page on the SEFAZ-RN portal lists, at federal level, Convênio ICMS 143/2006 and Decree 6,022/2007, and, at state level, Normative Instructions 003/2010 (calculation adjustment codes in the EFD) and 004/2010 (offsetting balances between establishments with centralized calculation, art. 106-A of RICMS-RN). As a rule, filing is monthly.
Limitation The EFD requirement page on the SEFAZ-RN portal read “Coming soon” on 16/10/2026. Who is required, the profile and the due day must be confirmed on the SEFAZ portal.

Sources: EFD legislation (SEFAZ-RN, read on 16/10/2026) · What the EFD is (SEFAZ-RN) · Requirement (SEFAZ-RN)

SESergipe

SEFAZ portalwww.sefaz.se.gov.br

What the norm says

EFD Ordinance SEFAZ 073/2012 requires the EFD of those with 2011 gross revenue above BRL 6 million (from 01/07/2012), BRL 3.6 million (from 01/01/2013) or BRL 1.8 million (from 01/07/2013), and these must file in profile B. Those registered in 2012 with 2012 revenue above BRL 1.8 million are required from 01/07/2013. From 01/01/2014, all other taxpayers not yet required enter the EFD. The file is due by the 15th day of the month following the calculation for taxable events since 01/01/2020, and by the 20th day for earlier ones.

Sources: Ordinance SEFAZ 073/2012 (SEFAZ-SE, read on 16/10/2026)

See details

Simples Nacional Art. 5 of the ordinance says it does not apply to those who opted for Simples Nacional, within the limit set by the Executive Branch.
Rules of use In a merger, absorption or split, the obligation goes to the resulting company. Whoever already uses the EFD does not go back to conventional bookkeeping, and whoever is not required may opt in irrevocably. The basis in the ICMS regulation (Decree 21,400/2002) is arts. 349-C and 349-J.
Adjustment tables The SPED page of SEFAZ-SE lists Ordinances 356/2020 and 161/2021, on the adjustment code tables of the EFD ICMS/IPI.
Confirm with the SEFAZ The text read is the compiled copy that SEFAZ-SE publishes, with amendments up to Ordinance 344/2020. Later amendments must be confirmed with the SEFAZ.

Sources: SPED legislation at SEFAZ-SE

7North: AC, AM, AP, PA, RO, RR, TO+

ACAcre

SEFAZ portalwww.sefaz.ac.gov.br

What the norm says

EFD Decree 4,333/2009 made the EFD mandatory from 01/01/2009, under ICMS Protocol 77/08 (Annex I), based on Convênio ICMS 143/2006 and Ajuste SINIEF 2/2009. The default profile is A.

Sources: Decree 4,333/2009

AMAmazonas

SEFAZ portalwww.sefaz.am.gov.br

What the norm says

EFD Resolution 16/2014-GSEFAZ makes the EFD mandatory for ICMS and IPI taxpayers with an establishment in the state, except MEI and ME/EPP under Simples, with profile A (COTEPE Act 9/2008). The deadline is in business days depending on the activity: 5 business days for industry, 7 business days for commerce, agriculture and services, and the last business day of the following month for air transport, telecommunications and distribution. Basis: Ajuste SINIEF 2/2009 and Decree 28,841/2009. Amendments after the resolution must be checked with SEFAZ-AM.

Sources: Resolution 16/2014-GSEFAZ

APAmapá

SEFAZ portalwww.sefaz.ap.gov.br

What the norm says

Document regularization The official SEFAZ-AP manual says that, to regularize a tax document, the normal-regime taxpayer proves the bookkeeping with a copy of the EFD transmission receipt for the month the invoice was recorded.

Sources: SEFAZ-AP regularization manual

PAPará

SEFAZ portalwww.sefa.pa.gov.br

What the norm says

EFD Normative Instruction 15/2023 (DOE-PA of 31/08/2023) requires the EFD of all ICMS taxpayers, except Simples Nacional taxpayers, the rural producer and the extractor in art. 541 of RICMS-PA and establishments with no ICMS-generating activity. The file follows profile A and is due by the 15th day of the month following the calculation.

Sources: Normative Instruction 15/2023 (SEFA-PA, read on 16/10/2026)

See details

Simples Nacional ME and EPP barred from paying ICMS under Simples are required to file the EFD from the period following the act. Whoever is not required may opt for the EFD, irrevocably, by request to the tax administration unit.
Records When there is information, records 1200, 1250, 1255 and 1900, C176, C180, C181, C185, C186, H030, 1400 (electricity, communication, telecommunications and mineral extraction), Block K on the Ajuste SINIEF 02/09 schedule and the CIAP are mandatory. Record 1601 is waived.
Inventory and separate calculation The 31 December inventory goes into the EFD of the second following month. Whoever calculates separately fills in record 1900 and reverses the values of the normal calculation.
Receipt and post-validation After reception, the file goes through Pará's post-validation rules, with rejection or warning, and the receipt arrives through the Taxpayer's Electronic Domicile (DEC) or by email. The Sintegra (Convênio ICMS 57/95) is waived for those who file the EFD.
Confirm with the SEFAZ Confirm with SEFAZ-PA any amendments after IN 15/2023 and the current text of the RICMS-PA.

Sources: EFD legislation at SEFA-PA · RICMS-PA (Decree 4,676/2001)

RORondônia

SEFAZ portalwww.sefin.ro.gov.br

What the norm says

EFD Decree 13,763/2008 inserted arts. 406-A to 406-F into RICMS-RO: EFD mandatory for ICMS or IPI taxpayers, with a file signed by an ICP-Brasil certificate and one EFD per establishment.

See details

Phase-in Decree 16,409/2011 set the EFD from 01/01/2012 for 2011 revenue from BRL 3.6 million, from 01/07/2012 for revenue above BRL 2.4 million and from 01/01/2013 for the rest, except Simples Nacional. These are historical norms, with no check of current validity or of the monthly deadline.
Simples Nacional IN 007/2013/GAB/CRE, which brought the EFD to Simples taxpayers by CNAE, appears as revoked by IN 004/2017 (DOE of 10/02/2017). The current validity of the rule for Simples must be confirmed with the SEFIN.

Sources: Decree 13,763/2008 · Decree 16,409/2011 · IN 007/2013

RRRoraima

SEFAZ portalwww.sefaz.rr.gov.br

Confirm with the SEFAZ

Confirm with the SEFAZ On 16/10/2026, the legislation library of the SEFAZ-RR portal had the SPED/efd folder with only the SPED Fiscal adhesion form (.doc file). The EFD requirement norm, the profile and the deadline were not found and are not confirmed on the page.
Where to check The folder “02 - State legislation” of the same library and the state's ICMS regulation.

Sources: SPED/efd folder in the SEFAZ-RR legislation

TOTocantins

SEFAZ portalwww.to.gov.br/sefaz

What the norm says

EFD The official page lists Ordinances 1806/2009 (requirement and registration) and 1415/2009 (deadlines), with amendments from 2010 to 2016 and adjustment tables. Contact: efd@sefaz.to.gov.br.

See details

DIF Annual tax information declaration, due by 28 February of the following year (arts. 220 to 232 of RICMS-TO, Decree 2,912/2006, and Ordinance SEFAZ 1,142/2020).
GIAM Monthly ICMS declaration in Tocantins. The service says that filing is due by the 9th of the month, with no change on a non-business day.

Sources: EFD on the SEFAZ-TO portal · DIF · GIAM

Back to the index

State · Rate differential and ST

DIFAL, FCP and tax substitution: what the law defines and where each state's rule is

The mechanisms are national. The numbers, the deadlines and the product list are state matters.

DIFAL and FCP: the mechanism

Who is a taxpayer of the differential: Under art. 4, § 2, of LC 87/1996, as worded by LC 190/2022: in operations that send goods, assets and services to a final consumer domiciled or established in another state, the taxpayer of the tax, on the difference between the destination state's internal rate and the interstate rate, is the recipient, if a taxpayer, or the sender, if the recipient is not a taxpayer.
Taxable event: Art. 12 of LC 87/1996 includes the entry into the state's territory of an asset or goods from another state, acquired by a taxpayer and intended for use, consumption or fixed assets (item XV), and the outbound movement from a taxpayer's establishment of an asset or goods intended for a non-taxpayer final consumer in another state (item XVI).
Portal and slips: Art. 24-A requires the states and the DF to publish, on their own portal, the applicable legislation, the interstate and internal rates, the benefits and the ancillary obligations, with a centralized calculation tool and issuance of slips by entity. Calculation and payment follow the agreement made under LC 24/1975. The Goiás portal, cited in the table of states, is an example.
Where it appears in the EFD: Record E310 of the Practical Guide carries the calculation of the state rate-differential ICMS, with a version for the FCP, and E210 carries the calculation of the tax substitution ICMS.

Source: LC 190/2022; LC 87/1996; Practical Guide 3.2.2. Glossary: DIFAL.

Tax substitution: the mechanism

Legal basis: Convênio ICMS 142/18 (text at Confaz). The first clause applies the tax substitution rules also to the tax corresponding to the difference between the internal destination rate and the interstate rate in operations intended for the taxpayer recipient's use, consumption or fixed assets.
Agreement between states: In interstate operations, tax substitution depends on a specific agreement between the states (second clause), which may require an act of the destination state's Executive Branch for internalization. The state that sets up the regime in interstate operations to it must also set it up in internal operations.
CEST: The Tax Substitution Specifier Code has 7 digits: the first two correspond to the segment, the third to fifth to the item and the last two to the item's specification (sixth clause, IV). Assets subject to ST are identified by description, NCM/SH classification and CEST in the annexes of the agreement (seventh clause), and NCM reclassifications neither include nor exclude assets from the regime nor change the CEST.
Responsibility: The sending taxpayer who carries out interstate operations with assets subject to ST may be responsible, as substitute, for withholding and paying the ICMS on subsequent operations owed to the destination state (eighth clause). The taxpayer by substitution follows the destination state's legislation (fourth clause).
When ST does not apply: Unless otherwise provided, the ninth clause excludes, for example, interstate operations to an industrial establishment that makes the same asset and transfers between the sender's establishments, except when the recipient is a retail establishment.

Source: Convênio ICMS 142/18. Glossary: ICMS-ST.

Rates, slip deadlines, FCP percentages and the list of products subject to ST change by state and by period, so they are not on this map. The rule in force in each state is on the respective SEFAZ portal, listed in the table of states, and LC 190/2022 requires states to keep that portal with the legislation, rates and ancillary obligations of the operation. For SAP, the point of attention is that tax determination must tell apart the destination state, the type of recipient (taxpayer or not) and the CEST, and the file must reflect this in the calculation records.

Also read: Tax setup in SAP and Tax master data in SAP.

Back to the index

Municipal sphere

ISS, withholding and national-standard NFS-e

Municipal · ISS

ISS and services: each city has its own rule

ISS is a municipal tax. Each city has its own law, calendar, withholding rule and, in many cases, its own declaration. Complementary Law 116/2003 gives the general design, and Complementary Law 214/2025 began requiring, from 01/01/2026, the national NFS-e standard (next section). For the monthly service declarations (DMS, DES and similar), the rule in force is that of the city of each provider or customer, and the reference text is the city hall's.

ISS in Complementary Law 116/2003

Competence and taxable event: The tax on services of any nature is within the competence of the Cities and the Federal District and its taxable event is the provision of the services in the list attached to Complementary Law 116/2003, even if they are not the provider's main activity (art. 1). Taxation does not depend on the name given to the service (art. 1, § 4).
Place of the tax: The service is considered rendered, and the tax due, at the place of the provider's establishment or, if there is none, at the provider's domicile, except the cases listed in the items of art. 3, in which the tax is due elsewhere, such as the customer's establishment, the site of the work and the place where structures are installed.
Tax base and rates: The tax base is the price of the service (art. 7). The maximum rate is 5% (art. 8) and the minimum is 2% (art. 8-A, added by Complementary Law 157/2016). Between 2029 and 2032, art. 8-B reduces rates by 10%, 20%, 30% and 40%, respectively, compared with those in force on 31/12/2028.

Withholding and responsibility

Responsibility under municipal law: Cities and the Federal District, by law, may expressly assign responsibility for the tax credit to a third party linked to the taxable event (art. 6). The responsible parties pay the full tax, the fine and legal surcharges regardless of whether there was withholding at source (art. 6, § 1).
Who is responsible by force of law: § 2 of art. 6 includes the customer or intermediary of a service coming from abroad and the legal entity, even if immune or exempt, that is customer or intermediary of services in subitems of the attached list, among them 3.05, 7.02, 7.04 and 7.05. The text of item II has successive versions, and the wording in force must be checked in the norm.
What this asks of SAP: The service list item master record and the withholding rule by city must produce the same result, whatever the destination city. Withholding calculated in accounts payable must match what the city requires of the customer.

Three city halls, three points of attention

What holds for one of them does not automatically hold for another, and the list shows how the same national standard coexists with local rules.

City Hall	What it reports
Rio de Janeiro	Since 01/01/2026, ISS taxpayers issue NFS-e exclusively under the national standard, through gov.br. Nota Carioca was discontinued for new issuance, and credits generated up to December 2025 are valid until 30/09/2027. Rio de Janeiro City Hall.
Porto Alegre	The Municipal Finance Department published a normative instruction that set the national standard as mandatory for all providers from 01/11/2025, with a temporary exception, by authorization, until 30/11/2025 for those who proved they could not issue in the national system. The migration began in 2022, with optional use in May 2023 and a mandatory phase-in by type of provider. Porto Alegre City Hall.
Belo Horizonte	The BHISS notice guides the filling in of the national NFS-e whose ISSQN is due to Belo Horizonte: besides the 6-digit national taxation code (cTribNac), invoices must report the municipal breakdown (cTribMun), of 3 digits, similar to the existing CTISS. It also covers cooperatives, self-employed professionals, notary office holders and Proemp beneficiaries. Belo Horizonte City Hall.

Source of the general rules: Complementary Law 116/2003. Glossary: ISS.

Back to the index

Municipal · National-standard NFS-e

National-standard NFS-e: what the law requires and what the official portal already says

The national-standard NFS-e is the service document with a single layout, issued in the national environment or shared with it by the cities' own issuers. The section sums up what the law and the official portal say and what this asks of those who provide services with SAP.

What the law establishes

Obligation: Since 01/01/2026, Cities and the Federal District are required to authorize their taxpayers to issue the national-standard NFS-e in the national environment or, if they have their own issuer, to share the documents generated, under the standard layout, with the NFS-e national data environment. They must also share the content of other forms of electronic declaration, under the layout set in the regulation (art. 62, § 1, I and II).
Duration: § 2 limits the rule of § 1 until 31 December 2032.
Standard and management: The standard and the layout are those defined in an agreement among the Union, the Federal District and the Cities that have created the NFS-e, developed and managed by the NFS-e Steering Committee (CGNFS-e) (art. 62, § 4). The national data environment is the repository that ensures the integrity and availability of the information in the shared documents (§ 5).
Alternatives and consequence: The IBS Steering Committee and the RFB may define alternative solutions to the NFS-e platform, as long as the national layout is respected for sharing (§ 6). Failure to comply with art. 62 leads to temporary suspension of voluntary transfers (§ 7).

Source: Complementary Law 214/2025, art. 62.

What the official portal says

Products: The official portal lists the Web NFS-e Issuer, the Municipal Panel, APIs and web services, mobile apps and the National Data Environment (ADN). It also describes the standardized payment slip, the collection document for taxes shown on the NFS-e, with automatic split among the entities.
Adhesion: The portal reports the adhesion of all 5,571 federal entities, including all state capitals and cities with more than 500 thousand inhabitants (adhesion monitoring).
Governance: The CGNFS-e publishes ordinances, resolutions and technical notes. The official list includes CGNFS-e Resolution 9 (30/12/2025, NFS-e Via), Resolutions 7 and 8 (24/10/2025, secretariat and working groups) and Resolution 6 (21/07/2025, data sharing) (ordinances and resolutions).
Layout for IBS and CBS: Joint Technical Act RFB/SUFIS/CGIBS/Executive Board No. 7, of 28/09/2026, approved version 1.01 of NFS-e Technical Note 009 and NFS-e Via Technical Note 010. The documents bring layout changes for IBS and CBS, specific rules for foreign trade, condominiums and events, and the Acquirer Response Event of the NFS-e Via (news on the NFS-e portal).
IBS and CBS schedule: According to the Belo Horizonte City Hall notice, Technical Note SE/CGNFS-e 004, version 2 (published on 10/12/2025), temporarily turned off the mandatory-field validation rules of the IBSCBS groups and opened a test environment, and Joint Act RFB/CGIBS 4-A, of 30/07/2026, sets the start dates for mandatory issuance of the electronic tax documents provided for in the IBS and CBS regulations, among them the NFS-e and the NFS-e Via.

Source: NFS-e portal; BHISS notice.

For SAP, the practical point is that the national taxation code (6 digits) and, when the city requires it, the municipal breakdown must be in the service master record before issuance, and withholdings must reach billing. A service item from the Complementary Law 116/2003 list registered differently from what the city requires results in rejection of the invoice or in an invoice accepted with a different tax than due.

Also read: blog article on the NFS-e with IBS and CBS. For transport and goods documents, see NF-e, CT-e, MDF-e and NFC-e. For the service invoice on receipt, with NFTS and withholdings, see service invoice on receipt.

Back to the index

Tax reform

Document, calculation and payment with IBS and CBS

Tax reform · Document, calculation and split

What the reform has already set in law for document, calculation and payment

Bookkeeping is the part of the reform that SAP will feel first: the document carries the data, the calculation starts from the document and payment is tied back to the document.

EC 132, of 20/12/2023, created the IBS (art. 156-A of the Constitution). LC 214/2025 brings the rules for documents, calculation, split payment and transition. LC 227, of 13/01/2026, created the IBS Steering Committee (CGIBS), provided for the tax administrative process and the distribution of IBS revenue and amended LC 214/2025, including art. 33 (simplified split payment).

Official sourcesEC 132/2023 LC 214/2025 LC 227/2026

Documents

Documents with IBS and CBS

The electronic tax document now carries IBS and CBS, and art. 62 of LC 214/2025 requires all entities to adapt their systems for it.

What art. 62 requires of the Union, the states, the DF and the cities

Adapt the authorizing systems and the simplified issuing apps of electronic tax documents now in force to a standard layout that allows reporting the IBS and CBS needed for calculation.
Share the authorized documents with the national environment for common use of the IBS Steering Committee and the tax administrations.

What NT 2025.002 (version 1.40, May 2026) changes in the NF-e and the NFC-e

Fields and rules

Based on LC 214/2025, it creates IBS, CBS and IS fields and validation rules in the NF-e and NFC-e layouts.

New calculation events

Under section 8 of the NT, the events are part of the ancillary obligations of IBS and CBS and are a condition for the 2026 payment waiver.

Simples, MEI and single-stage taxation

For these cases, the NT refers the guidance to a future technical note.

Dates for the normal regime (CRT 3)

Schedule table of the NT, page 7. Some rules of version 1.40 have their own dates in the NT's version history.

Milestone	Validation environment	Production
January 2026	Filling in the IBS/CBS fields is optional. If filled in, the validation rules are applied.	Legal value for the new taxes since 01/01/2026. Filling in is not required by a validation rule, but is mandatory under the law. If the field comes filled in, the validation rules are applied.
01/07/2026	Filling in the IBS/CBS fields is mandatory.	No change: still not required by a validation rule.
03/08/2026	Mandatory.	Filling in is mandatory, with validation rules.

And in the EFD ICMS/IPI?

COTEPE/ICMS Act 86/26 points to version 3.2.4 of the Practical Guide from 10/09/2026. The treatment of record C100 described here is that of Guide 3.2.2.

Documents that carry only CBS and IBS, with no ICMS or IPI, are not recorded. Documents under Ajuste SINIEF 49/25 that also involve ICMS or IPI are still recorded, for those taxes.

Official sourcesLC 214/2025, art. 62 NT 2025.002 v1.40 Practical Guide 3.2.2 COTEPE/ICMS Act 44/18

Also readBlog article on IBS and CBS on the invoice Blog article on invoice authorization and the IBS and CBS field

The mandatory dates follow the joint technical acts of the RFB and the CGIBS in force. Check the current version of the NT before deciding the calendar.

Calculation

Calculation of IBS and CBS

In each period, the taxpayer calculates the IBS and CBS balances separately. The calculation is an acknowledgment of debt and constitutes the tax credit (LC 214/2025, art. 45).

How the balance is formed

Art. 45 of LC 214/2025, for each calculation period.

Starts from the IBS and CBS debits of the taxable events in the period.
Subtracts the credits taken in the same period, including presumed ones, and adds the balance to recover from earlier periods that was not used for offset or reimbursement.
Applies the positive or negative adjustments the regulation provides (§ 1).
Deducts the amounts already extinguished by the modes in items III to V of art. 27. A positive balance is a balance to pay; a negative one is a balance to recover, which may be used for reimbursement or offset (§ 3).

What the calculation means

Acknowledgment of debt

The calculation implies acknowledgment of debt, constitutes the tax credit and is a valid and sufficient instrument for enforcement (art. 45, §§ 4 and 5).

Deadline and due date still to be set by regulation

The calculation must be carried out and delivered to the CGIBS and the RFB by the deadline for completing it. The regulation will set that deadline and the due date (arts. 44, I and II, and 45, § 6).

Assisted calculation (art. 46)

The CGIBS and the RFB may present the taxpayer with an assisted calculation of the balance, based on electronic tax documents, on information on the extinction of debits and on other information (§ 1).
If it is presented, the taxpayer may only calculate by making adjustments to it (§ 2).
If the taxpayer confirms or adjusts it, there is an acknowledgment of debt and the tax credit is constituted (§ 3).
If the taxpayer does not respond by the deadline, the calculated balance is presumed correct and the tax credit is considered constituted (§ 4). This does not rule out an assessment ex officio of differences found later (§ 7).

Official sourceLC 214/2025, arts. 44 to 46

Also readBlog article on the assisted CBS calculation The assisted CBS calculation arrives ready from the Federal Revenue Service The fine for an IBS and CBS ancillary obligation does not use the rate your company pays

Split payment

Split payment: segregation at settlement

At financial settlement, payment institutions separate the IBS and CBS and pay them to the CGIBS and the RFB (LC 214/2025, art. 31). The law provides two procedures.

Two procedures

Art. 31, § 1, as worded by LC 227/2026.

Standard (art. 32)

The originator of the payment transaction sends the payment service provider the information that allows linking the operations to the transaction and identifying the IBS and CBS amounts due.

Simplified (art. 33)

It is optional. The amounts are calculated by a preset percentage of the value of the operations, unrelated to the value of the debits actually due.

Who segregates and when it starts

Who segregates. Electronic payment service providers and institutions operating payment systems segregate and pay the IBS and CBS amounts at the moment of financial settlement of the transaction (art. 31).
When it starts. Art. 35 requires split payment to start operating simultaneously, in operations with buyers who are not taxpayers under the regular regime, for the main electronic payment instruments. A joint act of the CGIBS and the RFB sets the gradual implementation and may provide for optional cases. The start date is not in the law.

The transaction cycle, the arrangements and the reconciliation are in Split payment in SAP.

Official sourceLC 214/2025, arts. 31 to 35

Also readSplit payment is not a technical detail: it is a redesign of cash, credit and reconciliation

Back to the index

Tax reform · Transition

From the 2026 test to the end of ICMS and ISS in 2033: the calendar in law

Four milestones that are written in the Constitution and in LC 214/2025. The operational dates for documents and split depend on joint acts.

2026

Test year

LC 214/2025 sets the IBS at 0.1% (art. 343), as a state rate, and the CBS at 0.9% (art. 346). Art. 348 requires offsetting the amount paid against PIS and COFINS and waives payment for those who meet the ancillary obligations. The rates do not apply to Simples taxpayers. Art. 125 of the ADCT repeats 0.1% and 0.9%.

2027

CBS and IS

Art. 126 of the ADCT, inserted by EC 132/2023, provides that from 2027 the CBS and the Selective Tax are charged and PIS and COFINS are extinguished. In 2027 and 2028, the CBS rate is the one set under art. 14, reduced by 0.1 percentage point, except fuels (LC 214/2025, art. 347).

2029 to 2032

ICMS and ISS being reduced

Art. 128 of the ADCT reduces ICMS and ISS to 9/10, 8/10, 7/10 and 6/10 of the rates over the four years. The Senate sets the reference rates of the CBS (2027 to 2033) and the IBS (2029 to 2033), under art. 349 of LC 214/2025.

2033

ICMS and ISS ended

Art. 129 of the ADCT ends ICMS and ISS from 2033. Until then, the EFD, the NFS-e and the state and municipal declarations coexist with the obligations of IBS and CBS.

The effect on ancillary obligations is coexistence: until 2032, the same company files the EFD, state and municipal declarations and, at the same time, IBS and CBS documents and calculation. What the regulation must still define, such as the deadline and due date of the calculation (art. 44) and the start date of split payment, is stated as such and not anticipated here. Sources: LC 214/2025; EC 132/2023, ADCT arts. 125 to 129.

In SAP

How the obligation arises in the system, where it breaks and how to check

How SAP produces

DRC, TDF, GRC NF-e and GUEPARDO Tax: what each official source says

SAP delivers the obligation through different paths, depending on the version and on what the company has already deployed. The table shows what the official sources of SAP and NTT DATA say.

Tool or topic	What it reports	Source
Statutory reports in SAP ECC	SAP Note KBA 2490129 (Brazil Reports at ECC Troubleshooting Guide) answers frequent questions about the Brazil localization reports for SPED ECD, SPED EFD ICMS/IPI, SPED EFD Contribuições, DIRF and SPED EFD Reinf, and lists the reports that are no longer supported. Last updated on 13/01/2026. Product: SAP ERP, all versions.	SAP, KBA 2490129
SAP GRC NF-e (SAP NFE 10.0)	According to an SAP employee's blog (13/04/2023), the end of mainstream maintenance of SAP NFE 10.0 (Electronic Invoicing for Brazil) was planned for 31/12/2025. The successors are the outbound and inbound invoicing options of SAP Document and Reporting Compliance (DRC) for Brazil, public cloud services on SAP BTP.	SAP Community, end of maintenance
SAP DRC	The SAP product page describes DRC as a solution for electronic documents and statutory reports, real-time and periodic, with automated submission and a compliance calendar. In the Help Portal, DRC with the inbound invoicing option for Brazil processes received electronic tax documents.	SAP, DRC · Help Portal
SAP TDF	In an SAP Community post (21/09/2020), Support Package 15 of the Tax Declaration Framework for Brazil reduces manual steps to update the SPED files through the Layout Builder, citing the EFD ICMS IPI among the topics. Full view of the TDF: SAP TDF in Brazil.	SAP Community, TDF SP15
GUEPARDO Tax	A product of NTT DATA. In a success story published by NTT DATA Business Solutions (25/10/2021), GUEPARDO was deployed, following SAP's Best Build guide, to meet federal, state and municipal obligations, with proactive monitoring of deliveries. The software's site lists, among its certifications, the SAP DRC and SAP TDF seals.	NTT DATA, success story · GUEPARDO, tax software

Reporting layer and calculation layer

The SAP tools cited above work at the level of the document, the statutory report and the file format. The calculation and tax determination layer belongs to the tax engine integrated with SAP, such as GUEPARDO Tax, a product of NTT DATA that DFSpro sells as an Authorized Channel. The choice depends on the SAP version, on what the company already has deployed and on how much of the file is generated inside its own landscape. In any arrangement, the company answers for the obligation, and the check between what was calculated and what was transmitted is still needed.

Also read: GUEPARDO Tax, Migration from GRC NF-e to DRC, Migration to S/4HANA and blog article on the DRC and events. Glossary: DRC, TDF.

Back to the index

The problem

Where the obligation breaks in SAP

The point where most time is lost is not usually the calculation itself. It is the divergence between what was calculated and what the file requires, found too late to fix without pressure. This happens when a manual adjustment is made outside the system, at closing time, and the generated file no longer reflects the calculation. The obligation is even filed on time, but it delivers a number the system itself no longer supports, and this is the costliest form of divergence.

The file is built with data from several modules: Finance, Controlling, Materials and Sales. If the tax setup of one of them does not generate the right records, the error goes through closing unnoticed. The Federal Revenue Service cross-checks declarations against each other, and what escapes the check before filing is found later, by it. So the central question is simple: is there a structured check before transmitting the obligation, or does it only happen after the tax authority's screening returns?

There is a second, less comfortable question. If an auditor asked today to explain, field by field, why a record in the file has that value, could someone on the team answer from SAP, or would the answer depend on rebuilding the reasoning from spreadsheets? A defensible ancillary obligation is one that can be explained from the document to the file, with no gap in between.

Obligation, symptom and where it usually comes from in SAP

The table is check guidance, from experience with SAP environments. It is not a legal fact: the norm of each obligation is on the map.

Obligation	Symptom	Where it usually comes from in SAP
EFD ICMS/IPI: C100, C170 and C190	Records that do not match the movements of the modules and the period's calculation.	Tax master data of the material and the partner (CFOP, CST, NCM), tax determination rule and documents from Materials and Sales.
Block K	Input consumption that does not close with inventory.	Production orders, bills of materials and stock movements, in Production and Materials. The list used on the shop floor is not always the one tax assumes.
Block H	Inventory that does not match the stock ledger.	Valued stock balances at the base date and the material master.
CIAP	Credit taken without the matching write-off in the asset record, or a difference from the fixed-asset ledger.	Fixed asset register, write-offs, transfers and classification of the asset's entry.
EFD Contribuições	Credit taken with no basis in the document and divergence from the debit declared.	Bookkeeping of inbound documents, credit nature register and PIS and COFINS rules in tax determination.
ECD	Chart of accounts with no match to the reference chart and a ledger that does not reflect what was calculated in tax.	Chart of accounts and postings in Finance and Controlling.
ECF	Tax adjustments made in a spreadsheet, outside the system.	Profit calculation and adjustments kept outside SAP.
EFD-Reinf	Withholding calculated in SAP different from the withholding declared.	Withholdings on inbound services, in accounts payable and in the vendor master.
DCTFWeb and MIT	Error in the source data that becomes a wrongly calculated debit, with no warning.	EFD-Reinf, eSocial and the federal calculation that feed the MIT.
eSocial	Divergence between what payroll reports and what the EFD-Reinf declares, which arrives summed in the DCTFWeb.	Payroll and personnel records, usually kept outside the tax area.
GIA-ST, DeSTDA and DIFAL	Value calculated in SAP different from what is reported in records E210 and E310 or in the state declaration.	Tax determination by destination state, type of recipient and CEST.
NFS-e	Service item or withholding different from what the city requires.	Service master (LC 116/2003 list and taxation code), withholdings and service billing.
Documents with IBS and CBS	Master data without the new attributes and a rule that does not tell the old tax from the new one.	Master data of material, service and partner, tax determination and billing.

Also read: The SPED that passed the PVA and still led to an assessment and The SPED was designed to cross-check data without stopping. In companies with several CNPJs, see multi-CNPJ tax governance; for an unstable close, unstable tax close; for divergence between tax and IT, tax divergence between areas.

Back to the index

Origin

Setup

Tax rules and master data in the modules that feed the file.

→

Movement

Documents

Finance, Controlling, Materials and Sales generate the records.

→

Closing

Calculation

Adjustments made outside the system separate the file from the calculation.

→

Delivery

File and declaration

The data reaches the tax authority; the divergence appears later.

DFSpro's guidance on the path of the data, not a legal rule.

Method

From data to the file delivered

The check follows the path of the data, not only the final file. Four points, always in the same order.

Master data and document

Before processing, check the CFOP (the tax operation code), the CST, the NCM (the Mercosur common nomenclature, the tax classification of goods) and the tax master data by branch: the file inherits the error that enters here.

Calculation

Comparison of the tax the tax engine calculated with what is expected for the tax scenario of the period.

Generation and validation

The files are generated and validated: what will be transmitted must match the calculation, field by field.

Delivery and retention

Check before transmission, protocol kept and a trail that lets you explain each value later.

Continuous governance includes checking this bridge: whether the setup is generating the right records for the file, and whether a rule change on one side has not left the other out of date.

Signs of divergence

Signs of divergence between calculation and file

The calculation closes in the system, but the generated file shows another value, because the manual adjustment was made outside SAP.
SPED records that do not match the movements of the modules that feed them.
Discrepancy between the CIAP (Controle de Crédito do Ativo Permanente) recorded and the fixed-asset ledger.
Block K and inventory built from a parallel spreadsheet.
Recurring file correction after transmission.
A single person who knows how to build the file in the closing month.
A new branch's obligation copied from another without review.
State declaration that diverges from the EFD of the same period, in a state that already reads the calculation from the EFD.

None of them proves a serious problem on its own. Repeated, they show that the check happens after filing, not before. Each sign repeated over more than one period points to a cause in the setup or the process, and the check looks for that cause before looking for the culprit of the month.

Back to the index

How DFSpro works

The check between calculation and file, before transmission

Step 01

Check the bridge

DFSpro works on the tax layer of the SAP project, checking whether the file delivered is consistent with the movements of the modules that feed it and with the period's calculation, whichever tool generates it. It does not replace the integrator.

→

Step 02

Diagnose before fixing

The SAP Tax Diagnostic maps where the calculation and the file diverge and ranks each point by risk. The result shows whether the next step is a one-off fix, a stabilization or a reassessment on a defined timeline.

→

Step 03

Limit of the work

The tax interpretation of each case remains the client's, with its own legal and tax support. The work is to check whether the system delivers the data that the decided rule requires. GUEPARDO Tax is a product of NTT DATA, and DFSpro sells the license as an Authorized Channel.

More on the method in Methodology and, for stabilization after go-live, in AMS Fiscal Advisory.

Official sources

Official sources, grouped by agency

Each fact on the map points to the agency's text. The list gathers the sources by origin, for direct reference. The SPED norm pages are in the library SAP tax legislation.

Presidency of the Republic (Planalto)

Confaz

NFS-e Steering Committee, CGIBS and city halls

SAP and NTT DATA

SAP KBA 2490129
SAP Community, end of maintenance of SAP NFE
SAP, Document and Reporting Compliance
SAP Help Portal, DRC inbound Brazil
SAP Community, TDF SP15
NTT DATA Business Solutions, GUEPARDO case NTT DATA, page read on 16/10/2026
GUEPARDO, tax software NTT DATA, page read on 16/10/2026

State finance departments (portals)

Norms, program versions and deadlines may change. For a calendar decision, always check the agency's current text.

Back to the index

Frequently asked questions

Questions to take to your internal conversation

First steps 4 questions

01What is an ancillary obligation?+

It is the duty that arises from tax legislation and covers duties, positive or negative, set in the interest of collecting or inspecting taxes, under art. 113, § 2, of the National Tax Code. Filing the EFD file, keeping a ledger or issuing an invoice are examples. Under § 3, non-compliance turns the ancillary obligation into a principal obligation as to the monetary penalty.

02What is SPED and which modules does it have?+

The Public Digital Bookkeeping System was created by Decree 6,022/2007. The Federal Revenue Service portal lists the modules CT-e, Central de Balanços, DeRE, ECD, ECF, EFD Contribuições, EFD ICMS IPI, EFD-Reinf, e-Financeira, eSocial, MDF-e, NFC-e, NF-e and NFS-e.

03What does checking before transmission mean?+

It means validating, before filing, whether the records in the file are consistent with the movements of the modules that feed them and with the period's calculation. The opposite, finding out through the tax authority's screening, is the situation the check seeks to avoid.

04Where to start?+

Through the SAP Tax Diagnostic, which maps where the calculation and the file diverge and ranks each point by risk. The result shows whether the next step is a one-off fix, a stabilization or a reassessment on a defined timeline. For a first picture before that, the readiness assessment takes two minutes.

EFD ICMS/IPI, Block K and CIAP 5 questions

05Is the EFD ICMS/IPI the same in every state?+

The layout is national (Ajuste SINIEF 2/2009 and COTEPE Acts), but each state's tax administration may change the deadline, sets the filing profile and fixes correction rules and complementary declarations. The table of the 27 states gives each state's portal and norm.

06What is the EFD ICMS/IPI deadline?+

The adjustment sets filing by the 5th day of the following month and lets each state change the deadline. The official texts say, for example, the 20th in SP, ES and MS, the 15th for the normal regime in PB and PE, the 20th for Simples in PB and the 25th in BA. The deadline for your CNPJ must be confirmed with the state's SEFAZ.

07What is Block K and who must keep it?+

It is the Production and Inventory Control Ledger, the EFD block that records production, input consumption and inventory. Ajuste SINIEF 2/2009, third clause, § 7, phases in the obligation by CNAE and by date, for industrial establishments of companies with annual revenue from BRL 300 million, with balances K200 and K280 since 2017 and 2018 depending on the band. Whoever is not required reports only K001 and K990.

08Why is Block K so much work, and how does it differ from Block H?+

Block K records production and inventory control, with monthly movement and input consumption, and depends on production and materials data that are rarely aligned with tax. It differs from Block H, which shows inventory at a base date.

09How does the CIAP credit work?+

The CIAP is kept in Block G. Under Complementary Law 87/1996, art. 20, § 5, the fixed-asset credit is taken at one forty-eighth per month, with the first fraction in the month of entry, and credit is not allowed in the proportion of exempt or non-taxed outbound operations over total outbound operations.

Federal: Contribuições, ECD, ECF, Reinf, DCTFWeb and eSocial 7 questions

10What is the EFD Contribuições deadline?+

Under IN RFB 1,252/2012, transmission is monthly, by the 10th business day of the 2nd following month. Legal entities under the actual profit regime (taxable events since 2012) and under the presumed or arbitrated profit regime (since 2013) are required, among other cases in the instruction.

11What are the ECD and ECF deadlines?+

The ECD is filed by the last business day of June of the following year (IN RFB 2,003/2021, as worded by IN RFB 2,142/2023), and the ECF by the last business day of July of the following year (IN RFB 2,004/2021).

12What does the EFD-Reinf report, and what is the deadline?+

It reports income tax and contribution withholdings, labor assignment and revenues from replaced contributions, through the R-4000 series of events and others. The deadline is monthly, by the 15th of the following month, and the declaration is waived if there are no events in the period (IN RFB 2,043/2021).

13Is the DIRF over?+

For taxable events from 01/01/2025, the Dirf is replaced by the R-4000 series events of the EFD-Reinf, by event S-1210 of the eSocial and by S-2501, under art. 3, § 1, of IN RFB 2,043/2021, as worded by IN RFB 2,181/2024. The Federal Revenue Service page still describes what the Dirf reported.

14What are the DCTFWeb and the MIT, and what is the deadline?+

The DCTFWeb is an acknowledgment of debt for federal taxes, and the MIT (Tax Inclusion Module) is the means of reporting the taxes in art. 8 of IN RFB 2,237/2024. The monthly deadline is the last business day of the following month (IN RFB 2,237/2024, art. 6, as worded by IN RFB 2,248/2025), and the annual DCTFWeb for the thirteenth salary runs until 20 December.

15Does the DCTF still exist?+

The Federal Revenue Service page keeps the DCTF generator program (version 3.9) for information on taxable events before 2025. For taxable events since 01/01/2025, IN RFB 2,237/2024 applies, with taxes reported through the MIT in the DCTFWeb.

16Why does the eSocial come up in a conversation about SPED?+

Because the Federal Revenue Service lists it among the SPED modules and because it, together with the EFD-Reinf and the MIT, feeds the DCTFWeb. PIS/Pasep on payroll is kept in the eSocial, and wrong payroll data reaches the federal debit by that path.

States, GIA and DIFAL 4 questions

17Which states have already waived the GIA or another declaration in favor of the EFD?+

According to the official texts: RJ ended the GIA-ICMS (SEFAZ Resolution 37/2019), MS waived the GIA since 2014 and the GIA-ST since 07/2020, BA waived the DMA and DMD since 2024, MG waived the DAPI by the authority itself since 01/07/2026 and SC allows the option of the EFD as the single declaration, waiving the DIME. Each case has conditions, and the status of the CNPJ must be confirmed with the SEFAZ.

18Is the GIA-ST over?+

In some states, yes, or it was replaced. The DF waives the GIA-ST for taxpayers of another state since 01/2025, CE and PB replace the GIA-ST with the EFD's OIE since 01/01/2026, and MS has waived it since 07/2020. In RS and PE, the tax substitute from another state still appears with a GIA-ST obligation in the official texts.

19What is the DIFAL and who is the taxpayer?+

It is the tax corresponding to the difference between the destination state's internal rate and the interstate rate. Under art. 4, § 2, of LC 87/1996, as worded by LC 190/2022, the taxpayer is the recipient, when a taxpayer of the tax, or the sender, when the recipient is not a taxpayer. Art. 24-A requires states to publish, on their own portal, the legislation, rates and ancillary obligations.

20What is the CEST and why does it matter in tax substitution?+

It is the Tax Substitution Specifier Code, of 7 digits: segment, item and item specification (Convênio ICMS 142/18, sixth clause). Assets subject to ST are identified by description, NCM/SH and CEST in the annexes of the agreement, which is why the material master must carry the correct CEST.

Cities and tax reform 4 questions

21Are city halls already using the national NFS-e?+

The law requires cities, since 01/01/2026, to authorize issuance in the national environment or to share the documents of their own issuer (LC 214/2025, art. 62, § 1, until 31/12/2032). The portal reports the adhesion of the 5,571 entities. How each city stands in this process is checked city by city: Rio de Janeiro, for example, has required the national standard since 01/01/2026.

22How does tax reform affect ancillary obligations?+

The tax document now carries IBS and CBS data (LC 214/2025, art. 62), the calculation is made by period, with acknowledgment of debt and optional assisted calculation (arts. 44 to 46), and split payment ties payment to the document (arts. 31 to 35). During the transition, the current regime and the new one coexist, and the setup that feeds SPED today will have to feed the new obligations as well, with neither contaminating the other.

23What is the assisted IBS and CBS calculation?+

It is the calculation that the IBS Steering Committee and the RFB may present to the taxpayer, based on electronic tax documents, information on the extinction of debits and other information. If it is presented, the taxpayer may only calculate by making adjustments to it, and lack of a response by the deadline makes the balance presumed correct (LC 214/2025, art. 46).

24What is split payment and when does it start?+

It is the segregation of IBS and CBS at financial settlement of the transaction, done by payment service providers and operators of payment systems (LC 214/2025, art. 31). The law provides for gradual implementation by a joint act of the IBS Steering Committee and the RFB (art. 35, § 2), and the start date is not in the law.

SAP, GUEPARDO Tax and the check 5 questions

25Does GUEPARDO Tax generate the SPED?+

GUEPARDO Tax, a product of NTT DATA, was deployed, according to a case published by NTT DATA Business Solutions, to meet federal, state and municipal obligations, with proactive monitoring of deliveries. Even so, the company answers for the obligation, and the check between what was calculated and what was transmitted is still needed. GUEPARDO Tax is a product of NTT DATA, and DFSpro sells the license as an Authorized Channel; the product page explains what it does.

26Does the SPED change between ECC and S/4HANA?+

The obligation is the same. The way of generating the file changes, and so do the tools available in each version. SAP maintains Note KBA 2490129 for the ECC reports, and a migration is a good moment to check that the first file after go-live does not become an incident. See the ECC to S/4HANA migration and Clean Core applied to tax.

27Does correcting the file after filing solve the problem?+

It fixes that period's file, but not the cause. If the origin is in the setup or the master data, the error comes back in the next period. That is why the check looks for the cause at the origin of the data.

28Does DFSpro issue an opinion on how to interpret the obligation?+

No. The tax interpretation of each case remains the client's, with its own legal and tax support. The work is to check whether the system delivers the data that the decided rule requires.

29Do companies with several CNPJs face more risk in obligations?+

They have more combinations to check. Each CNPJ and each branch files its own files, and rules vary by state. A rule copied from one unit to another without review multiplies the error. That is why the check treats the group-level criterion, not only each unit alone.

Next steps

Check before transmitting, not after the tax authority's screening

Two ways to start, depending on where your team is.

To measure where your operation is

The readiness assessment helps you understand, before any decision, what stage the setup, the calculation and the file are in, and where the check today happens after filing.

Assess readiness

To handle a concrete divergence

If a file came back from validation, a state declaration does not close with the EFD or a new obligation is arriving on your calendar, the conversation with DFSpro starts from the real case, with no proposal built into the first contact.

Talk to DFSpro

Comece por aqui

Projetos e sustentação

Reforma tributária

GUEPARDO

Por problema

Por setor

Processos fiscais

Automação e integração

Consultar e verificar

Todas as especialidades

Participar

Consultar

Acompanhar

SPED and ancillary obligations: what each one requires, from the Union to the 27 states and the cities

What does my company file, and to whom?

What ancillary obligations are and what SPED

Choose your entry point by role

01Tax and fiscal

02Accounting and payroll

03IT and SAP

04Reform and decisions

Each obligation and each state has a fixed address

Overview

Federal, SPED

Federal, declarations

State

Municipal

Tax reform

SAP and checking

Straight to the state

Choose the sphere and go straight to the obligation

All obligations in one table: norm, who files, what it reports and deadline

EFD ICMS/IPI: from Ajuste SINIEF 2/2009 to record C100

EFD ICMS/IPI: state and IPI tax bookkeeping

Documents

Calculation

Inventory and credit

Production and inventory

The file, block by block

Block 0, Opening and master records

Block B, ISS of the Federal District

Block C, Goods documents

Block D, Services documents

Block E, ICMS and IPI calculation

Block G, CIAP

Block H, Physical inventory

Block K, Production and inventory

Block 1, Other information

Block 9, Control and closing

Six rules for the structure of the file

Filing profile (A, B and C)

Block K, Block H and CIAP: the blocks that cross modules

Block K: production and inventory control

EFD Block K: the year in which each industry division came in

Block H: physical inventory

CIAP: ICMS credit on fixed assets

CIAP: the ICMS credit on fixed assets in 48 installments

By year of use of the asset

The rule as a list, with the example of BRL 480,000.00 and 80% taxed outbound operations

What the rule says, in plain words

What this example does not model

EFD Contribuições, ECD and ECF: the obligations of PIS, COFINS and profit

EFD Contribuições: PIS, COFINS and CPRB

ECD: digital accounting bookkeeping

ECF: tax accounting bookkeeping

EFD-Reinf, DCTFWeb, DIRF, eSocial and e-Financeira: where the federal debit comes from

EFD-Reinf: withholdings and other tax information

DCTFWeb and MIT: the acknowledgment of debt for federal taxes

DCTF: the declaration that DCTFWeb with MIT has come to replace

DIRF: the declaration that the Reinf and the eSocial replaced

eSocial: the origin of payroll and of the events that reach the DCTFWeb

e-Financeira: financial operations of the entities required

DMED, DOI, Decred, DIMOB, DeSTDA and Sintegra in a few lines

Other declarations that appear on the calendar of companies with SAP

The five electronic documents: the obligation that happens per operation

ICMS and state obligations: each state has its own rule

Identify the state

Open the official portal

Read the state's norm

Compare with SAP