XML 106 R84.htm IDEA: XBRL DOCUMENT
v3.23.1

TAX CREDITS - Current and Non-current (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
TAX CREDITS |  |
Tax credits - current | R$ 1,392,417 | R$ 2,083,885
Tax credits - non-current | 511,547 | 124,600
Tax credits |  |
TAX CREDITS |  |
Tax credits - current | 1,392,417 | 2,083,885
Tax credits - non-current | 511,547 | 124,600
Tax credits | 1,903,964 | 2,208,485
ICMS (state VAT) |  |
TAX CREDITS |  |
Tax credits - current | 177,692 | 155,373
Tax credits - non-current | 118,475 | 85,512
Social security financing |  |
TAX CREDITS |  |
Tax credits - current | 931,370 | 1,456,593
Tax credits - non-current | 321,432 | 238
Financing of social integration program |  |
TAX CREDITS |  |
Tax credits - current | 189,565 | 226,477
Financing of social integration program and others |  |
TAX CREDITS |  |
Tax credits - non-current | 71,640 | 38,850
IPI (federal VAT) |  |
TAX CREDITS |  |
Tax credits - current | 29,547 | 67,166
IVA (Value-added tax) |  |
TAX CREDITS |  |
Tax credits - current | 15,886 | 126,281
Others |  |
TAX CREDITS |  |
Tax credits - current | R$ 48,357 | R$ 51,995

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 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + 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 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 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + 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: |