XML 107 R82.htm IDEA: XBRL DOCUMENT
v3.24.1

TAX CREDITS - Current and Non-current (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
TAX CREDITS |  |
Tax credits - current | R$ 1,009,824 | R$ 1,392,417
Tax credits - non-current | 1,916,100 | 511,547
Tax credits | 2,925,924 | 1,903,964
ICMS (state VAT) |  |
TAX CREDITS |  |
Tax credits - current | 165,598 | 177,692
Tax credits - non-current | 146,074 | 118,475
Social security financing |  |
TAX CREDITS |  |
Tax credits - current | 606,477 | 931,370
Tax credits - non-current | 1,452,618 | 321,432
Financing of social integration program |  |
TAX CREDITS |  |
Tax credits - current | 132,507 | 189,565
Financing of social integration program and others |  |
TAX CREDITS |  |
Tax credits - non-current | 317,408 | 71,640
IPI (federal VAT) |  |
TAX CREDITS |  |
Tax credits - current | 21,796 | 29,547
IVA (Value-added tax) |  |
TAX CREDITS |  |
Tax credits - current | 27,311 | 15,886
Others |  |
TAX CREDITS |  |
Tax credits - current | R$ 56,135 | R$ 48,357

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 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + 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=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: |