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Expenses by nature (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Expenses by nature |
| Expenses by nature
|  | December 31, 2018 |  |  | December 31, 2017 |  |  | December 31, 2016 |
Transactions costs |  |  | (1,246,480 | ) |  |  | (661,067 | ) |  |  | (283,630 | )
Cost of goods sold |  |  | (567,807 | ) |  |  | (451,635 | ) |  |  | (233,419 | )
Marketing and advertising |  |  | (375,519 | ) |  |  | (275,394 | ) |  |  | (204,857 | )
Personnel expenses (i) |  |  | (546,826 | ) |  |  | (105,794 | ) |  |  | (63,280 | )
Financial expenses (ii) |  |  | (31,209 | ) |  |  | (104,544 | ) |  |  | (68,301 | )
Chargebacks (iii) |  |  | (71,491 | ) |  |  | (47,854 | ) |  |  | (31,557 | )
Depreciation and amortization (iv) |  |  | (95,362 | ) |  |  | (51,571 | ) |  |  | (31,246 | )
Other |  |  | (182,375 | ) |  |  | (142,022 | ) |  |  | (66,737 | )
|  |  | (3,117,069 | ) |  |  | (1,839,881 | ) |  |  | (983,027 | )
Classified as: |  |  |  |  |  |  |  |  |  |  |  |
Cost of services |  |  | (1,510,770 | ) |  |  | (829,661 | ) |  |  | (357,811 | )
Cost of sales |  |  | (633,929 | ) |  |  | (494,719 | ) |  |  | (265,856 | )
Selling expenses |  |  | (351,439 | ) |  |  | (245,759 | ) |  |  | (199,937 | )
Administrative expenses |  |  | (581,668 | ) |  |  | (153,177 | ) |  |  | (84,461 | )
Financial expenses |  |  | (31,209 | ) |  |  | (104,544 | ) |  |  | (68,301 | )
Other (expenses) income, net |  |  | (8,054 | ) |  |  | (12,021 | ) |  |  | (6,660 | )
|  |  | (3,117,069 | ) |  |  | (1,839,881 | ) |  |  | (983,027 | )
(i) | The increase refers to compensation expenses related to the LTIP for the year ended December 31, 2018 in the amount of R$ 264,179, and the respective payroll taxes in the amount of R$ 154,843.
(ii) | Our financial expenses include (a) Financial Operations Tax (IOF) related to the remittance of cash from the Cayman Islands to Brazil in the amount of R$ 17,975 for the year ended December 31, 2018 (December 31, 2017 - R$0), (b) charges to obtain early payment of receivables owed to us by card issuers to finance our early payment of receivables feature in the amount of R$ 1,476 for the year ended December 31,2018 (December 31, 2017 - R$ 95,878).
(iii) | Chargebacks refer to losses recognized in the period reflecting the risks of fraud associated with card processing operations, as detailed in Note 23 (ii).
(iv) | The depreciation and amortization amounts incurred in the period are segregated between costs and expenses as presented below:
Depreciation and Amortization | The depreciation and amortization amounts incurred in the period are segregated between costs and expenses as presented below:
|  | December 31, 2018 |  |  | December 31, 2017 |  |  | December 31, 2016 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales and services |  |  | (4,012 | ) |  |  | (1,088 | ) |  |  | (895 | )
Selling expenses |  |  | (13 | ) |  |  | (10 | ) |  |  | (11 | )
Administrative expenses |  |  | (1,760 | ) |  |  | (714 | ) |  |  | (371 | )
|  |  | (5,785 | ) |  |  | (1,812 | ) |  |  | (1,277 | )
Amortization |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales and services |  |  | (97,856 | ) |  |  | (54,151 | ) |  |  | (32,846 | )
Administrative expenses |  |  | (795 | ) |  |  | (375 | ) |  |  | (59 | )
|  |  | (98,651 | ) |  |  | (54,526 | ) |  |  | (32,905 | )
PIS and COFINS credits (*) |  |  | 9,073 |  |  |  | 4,767 |  |  |  | 2,936 |
Depreciation and amortization expense, net |  |  | (95,362 | ) |  |  | (51,571 | ) |  |  | (31,246 | )
(*) | PagSeguro Brazil has a tax benefit on PIS and COFINS that allows it to reducedepreciation and amortization expenses when incurred. This tax benefit is recognized directly as a reduction of depreciation and amortization expense.

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