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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - Tax contingencies R$ in Thousands | Dec. 31, 2018 BRL (R$) claim item | Nov. 27, 2018 BRL (R$) | Sep. 18, 2018 BRL (R$) | Sep. 17, 2018 BRL (R$) | Sep. 12, 2018 BRL (R$) | Sep. 03, 2018 BRL (R$) | Aug. 31, 2018 BRL (R$) | Aug. 28, 2018 BRL (R$) | Jul. 06, 2018 BRL (R$) | May 25, 2017 BRL (R$)
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IPI credit on inputs |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 341,659 |  |  |  |  |  |  |  |  |
Non-approval of compensation of credits on inputs |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 968,047 |  |  |  |  |  |  |  |  |
Social security contributions |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 88,374 |  |  |  |  |  |  |  |  |
Other Taxes |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 641,782 |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Credit rights and rate differences |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 613,642 |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Administrative collection |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 5,128,470 |  |  |  |  |  |  |  |  |
Number of proceedings | claim | 4 |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 410,893 |  |  |  |  |  |  |  |  |
Number of proceedings | item | 3 |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  | R$ 152,885 | R$ 132,643 |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Voluntary Appeal Dismissed |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  | R$ 125,365 |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  | R$ 522,731 | R$ 629,753 |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Special appeal filed |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 297,033 |  |  |  |  |  |  |  | R$ 255,531 |
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,200,672 |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 1,023,337 |  |  |  |  |  |  |  |  |
Number of proceedings | claim | 2 |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Pending |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 988,819 |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Partially Granted |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  |  |  | R$ 372,213
Remaining tax Contingency liability from a notice | 34,518 |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Special appeal filed |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 177,335 |  |  |  |  |  |  |  |  |
Gerdau Acominas S.A., Gerdau Acos Longos S.A., and Gerdau Acos Especiais S.A. | Goodwill Deductibility | Administrative collection |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 7,062,878 |  |  |  |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  | R$ 100,686 |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special appeal filed |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  | R$ 128,404 |  |  |  |  |

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