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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - Tax contingencies R$ in Thousands | Dec. 31, 2019 BRL (R$) claim item | Dec. 27, 2019 BRL (R$) | Dec. 10, 2019 BRL (R$) | Dec. 05, 2019 BRL (R$) | Dec. 04, 2019 BRL (R$) | Nov. 05, 2019 BRL (R$) | Oct. 10, 2019 BRL (R$) | Aug. 14, 2019 BRL (R$) | Jul. 15, 2019 BRL (R$) | Jul. 08, 2019 BRL (R$) | Jun. 21, 2019 BRL (R$) | Jun. 17, 2019 BRL (R$) | Jun. 03, 2019 BRL (R$) | May 17, 2019 BRL (R$) | Apr. 29, 2019 BRL (R$) | Nov. 27, 2018 BRL (R$) | May 25, 2017 BRL (R$)
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IPI credit on inputs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 336,134 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-approval of compensation of credits on inputs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,010,863 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Social security contributions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 95,436 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other Taxes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 614,609 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill Deductibility |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 431,718 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 196,730 | R$ 142,194 |  |  |  |  |  |  |  |  | R$ 23,800 | R$ 68,993 |  |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Credit rights and rate differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 631,940 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Administrative collection |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 5,282,017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of proceedings | claim | 4 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 754,215 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of proceedings | item | 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  | R$ 136,053 |  |  |  | R$ 156,788 |  |  |  |  |  | R$ 194,588 | R$ 138,291 |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Voluntary Appeal Dismissed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  | R$ 128,495 |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  | R$ 474,667 | R$ 289,372 |  | R$ 311,885 |  |  |  |  | R$ 567,904 | R$ 545,606 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Special appeal filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 4,219 |  | R$ 104,913 | R$ 66,619 |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,236,144 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 1,053,855 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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$ 1,018,448 |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Partially Granted |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remaining tax Contingency liability from a notice |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | R$ 35,407
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$ 7,780,131 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Corporate Income Tax and Social Contribution Tax | Special appeal filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  | R$ 182,289 |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 132,928 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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