The main reporting obligations in Brazil relating to ICMS are, in summary, as follows:
| Name of the return | Who must complete
the return | What must be included in the return | Filing period for the return | Filing deadline for
the return |
| ICMS information and calculation guide (GIA) | Each unit (branch) of the company | Compilation of ICMS operations | Monthly | 10th day of the subsequent month |
| ICMS information and calculation – tax substitution (GIA-ST) | Each unit (branch) of the company
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This reporting obligation only arises in relation to foreign taxpayers registered as 'tax substitutes' in Brazil. | Operations for which the company is responsible for collecting ICMS from third parties (tax substitution) | Monthly | 10th day of the subsequent month |
| DECLAN | Each unit (branch) of the company | Compilation of ICMS operations together with tax and inventory information | Annual | Each state determines the deadline, which is usually between |
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Web page updated on 17 Mar 2025 13:11