DIFAL under Simples: refunds in Goiás
Did a Simples company in Goiás pay DIFAL before March 2024? See what the STF decided, who can claim the money back and the five-year deadline.
Sidnei Pedro Dias
9/27/20265 min read
If your company is in the Simples Nacional regime, is based in Goiás and paid ICMS DIFAL on purchases from other states before March 2024, it may be entitled to claim that money back. The reason is a Federal Supreme Court decision: the charge is only valid when there is a specific state law, and Goiás only passed that law at the end of 2023.
What DIFAL is
DIFAL is the ICMS rate differential. When a company buys goods from another state, the invoice carries the interstate rate, which is lower. The destination state charges the difference between its internal rate and the interstate rate. For many Simples companies, this payment became a fixed monthly cost, paid along with purchases from out-of-state suppliers.
Do Simples Nacional companies pay DIFAL?
They can. Complementary Law 123/2006, which created the Simples, allows states to charge this difference outside the regime's single payment slip. In 2021, the STF confirmed that this charge is constitutional, even for Simples companies, in General Repercussion Topic 517 (RE 970,821).
But the Supreme Court set a clear condition. In Topic 1,284 (ARE 1,460,254, decided in November 2023), it established this thesis: "The collection of ICMS-DIFAL from companies opting for the Simples Nacional must be based on a state law in the strict sense." In other words, the state needs a law passed by its Legislative Assembly. A governor's decree is not enough.
What happened in Goiás
For years, Goiás charged DIFAL to Simples companies based on a decree, Decree 9.104/2017, without its own state law. The case that led the STF to establish Topic 1,284 came precisely from Goiás, from a lawsuit by a Goiás company against the State.
The law only came with State Law 22.424/2023, published in December 2023. Since any law that creates or increases a tax must respect a minimum waiting period before taking effect, the Goiás Court of Justice has recognized that the charge only became valid from March 1, 2024. What was paid before that, based only on the decree, was charged without legal grounds.
Who may be entitled to a refund
As a rule, a company that meets these conditions:
- was in the Simples Nacional regime at the time of the payments;
- is or was established in Goiás and bought goods from other states;
- paid DIFAL slips before March 1, 2024;
- made those payments in the last five years.
Payments made from March 2024 onward are based on the new law and, in principle, are not part of the claim.
There is a deadline: five years, month by month
The deadline to claim back an unduly paid tax is five years from each payment (art. 168, I, of the National Tax Code). This means that each passing month, the oldest slip falls outside the deadline and that amount is lost for good. Those who paid DIFAL for several years before 2024 have already lost part of the period and keep losing one month at a time until they act.
What if the company is not in Goiás?
The STF thesis applies throughout Brazil. The question is the same: did your state have a specific law to charge DIFAL to Simples companies at the time of the payments? If the charge relied only on a decree or regulation, there may be amounts to recover. The answer depends on each state's legislation and must be checked case by case.
Which documents to gather
- a list of DIFAL slips paid over the last five years, which your accountant can pull together;
- proof of Simples Nacional registration in the period;
- articles of incorporation or sole proprietor registration and CNPJ;
- if possible, the invoices for out-of-state purchases.
How it works in practice
The first step is the review: checking the period, the slips and whether the company fits the thesis. Then comes the calculation, with monetary adjustment. Next, the refund claim against the State, usually through a lawsuit. If the company belongs to an entity that already has a class action on the topic, there may be a faster route, which should also be assessed. In the end, the State pays through a small-value requisition or a court-ordered payment (precatório), depending on the amount and state rules.
Summary
DIFAL for Simples companies is valid, but only from the state law onward. In Goiás, what was paid before March 1, 2024 based on the decree can be recovered, subject to the five-year limit. Since the deadline runs every month, it is worth reviewing the slips as soon as possible.
SPD Advocacia handles DIFAL refund lawsuits against the State of Goiás. If your company paid these slips, send the list for review on WhatsApp +55 62 98184-3257 or by email at dias@spd.adv.br.
Updated in September 2026. Informational content, in line with OAB rules (Provision 205/2021). Each case needs its own analysis, and we do not promise results.