XML 55 R46.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Taxes (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Taxes |
Schedule of of income taxes |
Schedule of of income taxes |  |  |  |  |  |
| Current assets | Current liabilities | Non-current liabilities
| 06.30.2024 | 12.31.2023 | 06.30.2024 | 12.31.2023 | 06.30.2024 | 12.31.2023
Taxes in Brazil |  |  |  |  |  |
Income taxes | 933 | 199 | 41 | 989 | − | −
Income taxes - Tax settlement programs | − | − | 53 | 58 | 242 | 299
| 933 | 199 | 94 | 1,047 | 242 | 299
Taxes abroad | 155 | 19 | 279 | 253 | − | −
Total | 1,088 | 218 | 373 | 1,300 | 242 | 299
Schedule of effective rate of income before income taxes |
Schedule of effective rate of income before income taxes |  |  |  |
| Jan-Jun/2024 | Jan-Jun/2023 | Apr-Jun/2024 | Apr-Jun/2023
Net income (loss) before income taxes | 6,600 | 19,401 | (352) | 8,435
Nominal income taxes computed based on Brazilian statutory corporate tax rates (34%) | (2,243) | (6,597) | 120 | (2,868)
Adjustments to arrive at the effective tax rate: |  |  |  |
Tax benefits from the deduction of interest on capital distributions | 508 | 611 | 508 | 611
Different jurisdictional tax rates for companies abroad | 527 | 101 | 240 | (145)
Brazilian income taxes on income of companies incorporated outside Brazil (1) | (142) | (196) | (92) | (95)
Tax incentives | 9 | 77 | (22) | 34
Tax loss carryforwards (unrecognized tax losses) (2) | 83 | (17) | 27 | (12)
Non-taxable income (non-deductible expenses), net | 28 | 4 | 3 | (2)
Enrollment to the tax settlement program (3) | (155) | - | (155) | -
Post-employment benefits | (652) | (178) | (531) | (101)
Results of equity-accounted investments in Brazil and abroad | (132) | 11 | (97) | -
Non-incidence of income taxes on indexation (SELIC interest rate) of undue paid taxes | 48 | 5 | 27 | -
Others | 1 | 7 | (1) | 2
Income taxes | (2,120) | (6,172) | 27 | (2,576)
Deferred income taxes | 1,405 | (1,485) | 1,070 | (813)
Current income taxes | (3,525) | (4,687) | (1,043) | (1,763)
Effective tax rate of income taxes | 32.1% | 31.8% | 7.7% | 30.5%
(1) | It relates to Brazilian income taxes on earnings of offshore investees, as established by Law No. 12,973/2014.
(2) | Petrobras recognized a tax loss and a negative basis of the CSLL of a subsidiary in the amount of US$ 53, within the scope of the incentivized self-regulation program for taxes administered by the Federal Revenue of Brazil (Law No. 14.740/23 and RFB Normative Instruction No. 2.168/23), to settle a debt amounting to US$ 112, with a US$ 59 down payment.
(3) | For the more information, see note 12.3.
Schedule of changes in the deferred income taxes |
Schedule of changes in the deferred income taxes |  |
| Jan-Jun/2024 | Jan-Jun/2023
Opening balance | (9,945) | (5,918)
Recognized in the statement of income for the period | 1,405 | (1,485)
Recognized in shareholders’ equity | 2,499 | (2,380)
Translation adjustment | 1,066 | (671)
Use of tax loss carryforwards | (1) | -
Others | (3) | 25
Closing balance | (4,979) | (10,429)
Schedule of composition of deferred tax assets and liabilities |
Schedule of composition of deferred tax assets and liabilities |  |  |
Nature | Realization basis | 06.30.2024 | 12.31.2023
PP&E - Exploration and decommissioning costs | Depreciation, amortization and write-offs of assets | (5,136) | (6,296)
PP&E - Impairment | Amortization, impairment reversals and write-offs of assets | 3,561 | 4,203
PP&E - Right-of-use assets | Depreciation, amortization and write-offs of assets | (8,210) | (9,369)
PP&E - depreciation methods and capitalized borrowing costs | Depreciation, amortization and write-offs of assets | (17,131) | (18,784)
Loans, trade and other receivables / payables and financing | Payments, receipts and considerations | 729 | (2,479)
Leasings | Appropriation of the considerations | 9,336 | 9,240
Provision for decommissioning costs | Payments and use of provisions | 6,944 | 8,010
Provision for legal proceedings | Payments and use of provisions | 913 | 954
Tax loss carryforwards | Taxable income compensation | 1,085 | 1,140
Inventories | Sales, write-downs and losses | 528 | 411
Employee Benefits | Payments and use of provisions | 1,634 | 2,036
Others |  | 768 | 989
Total |  | (4,979) | (9,945)
Deferred tax assets |  | 1,097 | 965
Deferred tax liabilities |  | (6,076) | (10,910)
Schedule of other taxes |
Schedule of other taxes |  |  |  |  |  |  |  |
| Current assets | Non-current assets | Current liabilities | Non-current liabilities (1)
| 06.30.2024 | 12.31.2023 | 06.30.2024 | 12.31.2023 | 06.30.2024 | 12.31.2023 | 06.30.2024 | 12.31.2023
Taxes in Brazil |  |  |  |  |  |  |  |
Current / Non-current ICMS (VAT) | 566 | 592 | 525 | 607 | 1,012 | 1,032 | − | −
Current / Non-current PIS and COFINS | 1,090 | 304 | 2,459 | 2,876 | 536 | 265 | 130 | 141
Claim to recover PIS and COFINS | − | − | 647 | 733 | − | − | − | −
Production taxes | − | − | − | − | 1,688 | 2,094 | 118 | 145
Withholding income taxes | − | − | − | − | 110 | 272 | − | −
Enrollment to the tax settlement program (2) | − | − | − | − | 1,499 | − | − | −
Others | 49 | 58 | 328 | 290 | 365 | 443 | 81 | 90
Total in Brazil | 1,705 | 954 | 3,959 | 4,506 | 5,210 | 4,106 | 329 | 376
Taxes abroad | 7 | 6 | 11 | 10 | 10 | 60 | − | −
Total | 1,712 | 960 | 3,970 | 4,516 | 5,220 | 4,166 | 329 | 376
(1) | Other non-current taxes are classified within other non-current liabilities in the statement of financial position.
(2) | For more information, see note 12.3.
Schedule of liability related to transaction |
Schedule of liability related to transaction |
| 06.30.2024
Enrollment to the program | 3,571
Use of judicial deposits | (1,197)
Use of tax credits | (233)
Down payment | (642)
Balance at June 30, 2024 | 1,499
Schedule of effects or the tax transaction in the statement of income |
Schedule of effects or the tax transaction in the statement of income |
| Jan-Jun/2024
Principal and fines | 1,640
Indexation to the SELIC interest rate | 2,043
Total debt enrolled in the tax settlement program | 3,683
PIS and COFINS tax credits after enrolling the program (1) | (538)
Use of tax loss carryforwards | (240)
Indexation to the Selic interest rate of Judicial deposits and taxes over tax credits | 242
Income taxes (2) | (916)
Effect in the statement of income before reimbursement of partners in joint ventures | 2,231
Reimbursements approved by partners in joint ventures until June 30, 2024 | (208)
Income taxes (2) | 62
Total effect in the statement of income | 2,085
Other taxes | 790
Net finance income (expense) | 2,149
Income taxes | (854)
Total effect in the statement of income | 2,085
(1) | It arises from the debts included in the tax transaction, after discount applied, as provided for in the transaction notice, recognized as an asset in the statement of financial position, within other recoverable taxes.
(2) | Tax effects resulting from the tax transaction.

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pbr_DisclosureOfEffectsOrTaxTransactionInStatementOfIncomeExplanatory
Namespace Prefix: | pbr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pbr_DisclosureOfLiabilityRelatedToTheTransactionExplanatory
Namespace Prefix: | pbr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pbr_DisclosureOfOtherTaxesExplanatory
Namespace Prefix: | pbr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pbr_DisclosureOfReconciliationBetweenStatutoryIncomeTaxRateAndEffectiveIncomeTaxRateExplanatory
Namespace Prefix: | pbr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pbr_DisclosureTaxesAbstract
Namespace Prefix: | pbr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | pbr_ScheduleOfCompositionOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | pbr_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration