XML 130 R85.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income tax and social contribution (Details 3) (Detail) - BRL (R$) R$ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2018 | Mar. 31, 2017 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Reconciliation Of The Income Tax And Social Contribution Expense [Abstract] |  |  |  |  |  |  |  |
Profit for the period before taxes |  | R$ 163,000 |  | R$ 82,177 |  | R$ 683,504 | R$ 155,359 | R$ 40,315
Statutory rate |  | 34.00% |  | 34.00% |  | 34.00% | 34.00% | 34.00%
Expected income tax and social contribution |  | R$ (55,420) |  | R$ (27,940) |  | R$ (232,391) | R$ (52,822) | R$ (13,707)
Permanent additions (exclusions) |  |  |  |  |  |  |  |
Participation in the results of partners and managers |  |  |  |  |  | (314) |  | (234)
Gifts |  | (364) |  | (37) |  | (375) |  | (149)
R&D and technological innovation benefit - Law 11.196/05 |  | 13,553 | [1] | 5,551 | [1] | 24,987 | 15,898 | 11,596
Interest on own capital |  |  |  |  |  |  | 8,860 |
No taxable earnings | [2] | 30,916 |  |  |  |  |  |
Tax Incentives - Law Rounet Art. 18 |  |  |  |  |  | 1,981 |  |
Other additions |  | (3,228) |  | 874 |  | 1,402 | 485 | (2,333)
Income tax and social contribution expense |  | R$ (14,544) |  | R$ (21,552) |  | (204,711) | (27,580) | (4,826)
Effective rate |  | 9.00% |  | 26.00% |  |  |  |
Income tax and social contribution - current |  | R$ (20,935) |  | R$ (19,085) |  | (214,988) | (7,431) | (2,587)
Income tax and social contribution - deferred |  | R$ 6,391 |  | R$ (2,468) |  | R$ 10,278 | R$ (20,149) | R$ (2,239)
[1] | Refers to the benefit granted by the Technological Innovation Law (Lei do Bem), which reduces the income tax charges, based on the amount invested by the PagSeguro Group on some specific property and equipment.
[2] | Refers to the benefit granted by based on the local law of Cayman (The Companies Law of 1960), there is no taxation on the income earned in the companies based in this locality. As a result of the local tax regulations, all the exchange variantions from dolar to reais which generates income has no tax impacts for the PagSeguro Digital.

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 80 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_80_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_CurrentTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_TaxEffectOfRevenuesExemptFromTaxation2011
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Expected income tax and social contribution + References No definition available. + Details
Name: | pags_ExpectedIncomeTaxAndSocialContribution
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Gifts and other non-deductible expenses + References No definition available. + Details
Name: | pags_GiftsAndOtherNondeductibleExpenses
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income tax and social contribution-deferred + References No definition available. + Details
Name: | pags_IncomeTaxAndSocialContributionDeferred
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income tax and social contribution expense + References No definition available. + Details
Name: | pags_IncomeTaxAndSocialContributionExpense
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Interest on own capital + References No definition available. + Details
Name: | pags_InterestOnOwnCapital
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Other additions (exclusions) + References No definition available. + Details
Name: | pags_OtherAdditionsExclusions
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Participation in the results of partners and managers + References No definition available. + Details
Name: | pags_ParticipationInTheResultsOfPartnersAndManagers
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Permanent additions (exclusions) + References No definition available. + Details
Name: | pags_PermanentAdditionsExclusionsAbstract
Namespace Prefix: | pags_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition R&D and technological innovation benefit-Law 11196/05 (i) + References No definition available. + Details
Name: | pags_RdAndTechnologicalInnovationBenefit
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reconciliation of the income tax and social contribution expense + References No definition available. + Details
Name: | pags_ReconciliationOfTheIncomeTaxAndSocialContributionExpenseAbstract
Namespace Prefix: | pags_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Statutory rate + References No definition available. + Details
Name: | pags_StatutoryRate
Namespace Prefix: | pags_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Incentives - Law Rounet Art. 18 + References No definition available. + Details
Name: | pags_TaxIncentivesLawRounetArt
Namespace Prefix: | pags_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration