XML 103 R80.htm IDEA: XBRL DOCUMENT v3.21.1

TAX CREDITS - Current and Non-current (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Tax credits
Tax credits - current	R$ 1,201,312	R$ 504,302
Tax credits - non-current	664,045	465,549
Tax credits
Disclosure of Tax credits
Tax credits - current	1,201,312	504,302
Tax credits - non-current	664,045	465,549
Tax credits - current and non-current	1,865,357	969,851
ICMS (state VAT)
Disclosure of Tax credits
Tax credits - current	297,926	279,483
Tax credits - non-current	64,163	51,615
Social security financing
Disclosure of Tax credits
Tax credits - current	632,927	104,704
Tax credits - non-current	441,111	331,435
Financing of social integration program
Disclosure of Tax credits
Tax credits - current	171,724	26,198
Financing of social integration program and others
Disclosure of Tax credits
Tax credits - non-current	158,771	82,499
IPI (federal VAT)
Disclosure of Tax credits
Tax credits - current	38,174	26,173
IVA (Value-added tax)
Disclosure of Tax credits
Tax credits - current	24,500	41,958
Others
Disclosure of Tax credits
Tax credits - current	R$ 36,061	R$ 25,786

X

- Definition

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_CurrentReceivablesFromTaxesOtherThanIncomeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_NoncurrentReceivablesFromTaxesOtherThanIncomeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxCreditsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_ICMSMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_TaxCreditsSocialSecurityFinancingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_TaxCreditsFinancingOfSocialIntegrationProgramMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_TaxCreditsFinancingOfSocialIntegrationProgramAndOthersMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_TaxCreditsFederalValueAddedTaxMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_TaxCreditsValueAddedTaxMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_TaxCreditsOtherMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: