Paraná companies can anticipate ICMS with discount; see deadline and rules

Companies of the Paraná that have ICMS installments with maturity from January 2027 may request a discount to anticipate the payment of the tax. The Secretariat of State of the Treasury (Sefa) established the procedures for granting the benefit, which requires the submission of an application by November 6, 2026.

The rules are provided for in Resolution SEFA no 825/2026, republished in the Official Gazette of the State on Monday (21). The measure regulates the advance payment of ICMS values already declared, in accordance with the conditions provided for in State Decree No. 8.177/2017.

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For companies of Ponta Grossa and Campos Gerais, the possibility of anticipation represents an alternative to the organization of tax obligations. However, the discount is not automatic and depends on meeting the requirements established by Receita Estadual.

Who can apply for the discount?

The benefit is intended for taxpayers who have declared ICMS values and with future maturity, within the conditions provided for in the state regulation.

The resolution establishes that installments with maturity from January 1, 2027, may be included in the application.

The application must identify the values that the company intends to anticipate, informing the number of the Term of Agreement of Parcelment (TAP), the updated value of each parcel and the respective expiration date.

Parcels with maturity before January 2027 or with incorrect information on the Term of Parcel Agreement will be disregarded.

It is important to note that the measure does not represent a generalized reduction of the ICMS. The benefit is related to the anticipation of specific payments, in compliance with the conditions established by the legislation.

What is the deadline to apply for the benefit?

Interested companies must submit the request to the State Secretariat of the Treasury by November 6, 2026.

The application must be signed by the legal representative of the company and accompanied by the following documents:

Copy of the last contractual amendment;

Copy of the identification document of the signer;

Power of attorney instrument, when necessary.

The application must follow the model available in Annex I of Resolution SEFA No. 825/2026. After the request protocol, the company must also inform the electronic process number to the address [email protected].

Receita Estadual will be responsible for analyzing the order and approving the calculations for granting the discount.

How will the discount be calculated?

The amount of the benefit will be calculated by the Collection and Collection Coordination of Receita Estadual, following the formulas established in the annexes of the resolution. The calculation considers the value of the installments, the anticipation period, the monetary update and the application of the financial criteria provided for in the regulations.

Among the parameters used are the Selic rate and the inflation estimate measured by the HICP. The resolution also provides for the use of a 20% percentage as one of the components of the calculation formula. This does not mean that all companies will automatically receive a 20% discount on the total amount of tax.

The actual benefit will depend on the characteristics of the parcels included in the application, the respective maturities and the calculations approved by Receita Estadual.

Payment should be made by December

In addition to submitting the request within the deadline, the taxpayer must make the full payment of the amounts contained in all the collection guides issued by the Treasury Department.

The deadline for payment is December 3, 2026.

After the approval of the calculations, the Collection and Collection Coordination will be responsible for issuing the guides and for forwarding the documents to the companies. Receita Estadual will also verify that the payments were made within the deadline and by the amounts determined.

Only after confirmation of the full collection of the amounts determined will the extinction of the respective tax credits be declared.

What do Ponta Grossa companies need to do?

Entrepreneurs of Ponta Grossa and Campos Gerais who hold ICMS bonds with maturity from January 2027 can consult their accounting sectors to verify the possibility of framing the rules of anticipation. The analysis should consider the amounts of the installments, the conditions established in the installment agreement and the financial availability of the company to make the advance payment.

The regulation does not require all companies to anticipate their taxes. Membership depends on the request of the taxpayer and approval by the responsible bodies. Resolution SEFA No. 825/2026 was originally published on September 15 and republished, with errata, in the September 21 edition of the Official Journal of Paraná.

The full rules, application templates and formulas used to calculate the discount are available on pages 42 to 45 of the official publication.