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Income taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Income Taxes  
Schedule of income tax reconciliation
           
    Year ended December 31,
    2022   2021   2020
Income before income taxes   19,781   29,541   6,990
Income taxes at statutory rate (34%)   (6,726)   (10,044)   (2,377)
Adjustments that affect the taxes basis:            
Income tax benefit from interest on capital   556   260   316
Tax incentives   1,247   2,826   211
Equity results   84   167   (27)
Addition (reduction) of tax loss carryforward   899   663   769
Unrecognized tax losses of the year   (197)   (115)   (215)
Reclassification of cumulative adjustments to the income statement   547   1,471   -
Other   619   75   588
Income taxes   (2,971)   (4,697)   (735)
             
Current tax   (2,020)   (5,663)   (3,398)
Deferred tax   (951)   966   2,663
Income taxes   (2,971)   (4,697)   (735)
Schedule of deferred income tax assets and liabilities
       
    Year ended December 31,
    2022   2021
Taxes losses carryforward   5,908   5,757
Temporary differences:        
  Employee post retirement obligation   411   504
  Provision for litigation   364   346
  Asset retirement obligations and other provisions   4,349   4,384
  Fair value of financial instruments   839   1,373
  Fair value of property, plant and equipment in business combination   (2,392)   (2,857)
  Other   (122)   53
    9,357   9,560
Assets   10,770   11,441
Liabilities   (1,413)   (1,881)
    9,357   9,560
Schedule of changes in deferred tax
           
    Assets   Liabilities   Deferred taxes, net
Balance at December 31, 2020   10,335   1,770   8,565
Taxes losses carryforward   830   -   830
Asset retirement obligations and other provisions   226   -   226
Fair value of financial instruments   75   -   75
Fair value of property, plant and equipment in business combination   -   138   (138)
Other   (27)   -   (27)
Effect in income statement   1,104   138   966
Transfers between assets and liabilities   (155)   (155)   -
Translation adjustment   (649)   (13)   (636)
Other comprehensive income   (15)   141   (156)
Tax loss carryforward from coal operations - Discontinued operations   821   -   821
Balance at December 31, 2021   11,441   1,881   9,560
Taxes losses carryforward   (68)   -   (68)
Timing differences arising from assets and liabilities   (324)   -   (324)
Fair value of financial instruments   (634)   -   (634)
Fair value of property, plant and equipment in business combination   -   (330)   330
Other   (255)       (255)
Effect in income statement   (1,281)   (330)   (951)
Transfers between assets and liabilities   (136)   (136)   -
Translation adjustment   688   (75)   763
Other comprehensive income   58   101   (43)
Sale of California Steel Industries   -   (28)   28
Balance at December 31, 2022   10,770   1,413   9,357
Schedule of income taxes settlement
       
    Year ended December 31,
    2022   2021
Current liabilities   371   324
Non-current liabilities   1,869   1,964
REFIS liabilities   2,240   2,288
         
SELIC rate   13.75%   9.25%
Schedule of uncertain tax positions
       
    Year ended December 31,
    2022   2021
UTPs not recorded on balance sheet (i)        
Transfer pricing over the exportation of ores to a foreign subsidiary   829   669
Expenses of interest on capital   1,154   981
Proceeding related to income tax paid abroad   439   399
Goodwill amortization   517   305
Payments to Renova Foundation   24   21
Other   696   747
Total not recorded on balance sheet   3,659   3,122
         
UTPs recorded on balance sheet        
Deduction of CSLL in Brazil   155   -
Gain related to incidence of IRPJ and CSLL on SELIC rate in the repetition of undue payment   -   34
 Total recorded balance sheet   155   34

 

(i) Based on the assessment of its internal and external legal advisors, the Company believes that the tax treatment adopted for these matters will be accepted in decisions of the higher courts on last instance.
Schedule of recoverable and payable taxes
                       
            December 31, 2022           December 31, 2021
    Current assets   Non-current assets   Current liabilities   Current assets   Non-current assets   Current liabilities
Value-added tax ("ICMS")   261   1   46   217   11   162
Brazilian federal contributions ("PIS and COFINS")   690   740   35   520   511   12
Income taxes   309   369   221   113   413   1,861
Financial compensation for the exploration of mineral resources ("CFEM")   -   -   54   -   -   59
Other   12   -   114   12   -   83
Total   1,272   1,110   470   862   935   2,177