XML 155 R122.htm IDEA: XBRL DOCUMENT
v3.23.1

Current and Deferred Income Tax and Social Contribution (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | R$ 170,851 |  | R$ 130,405 |  | R$ 88,546 |
Effect on profit (loss) |  | 40,446 |  | 48,386 |  |  |
Deferred tax on business combination |  |  |  | (6,527) |  |  |
Deferred Assets, net at end of period |  | R$ 170,851 |  | 130,405 |  | 88,546 |
Maximum limit for offsetting tax loss carry-forwards as percentage of taxable profit |  | 30.00% |  |  |  |  |
Estimated period for tax benefit is expected to be realized from 2026 |  | 6 years |  |  |  |  |
Income tax and social contribution losses carryforwards |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | R$ 422,240 | [1] | 307,319 | [1] | 182,257 |
Effect on profit (loss) |  | 114,921 | [1] | 125,062 |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | 422,240 | [1] | 307,319 | [1] | 182,257 |
Impairment losses on trade receivables |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | 20,471 |  | 13,010 |  | 9,543 |
Effect on profit (loss) |  | 7,461 |  | 3,467 |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | 20,471 |  | 13,010 |  | 9,543 |
Provision for obsolete inventories |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | 3,346 |  | (1,262) |  | 3,263 |
Effect on profit (loss) |  | 4,608 |  | (4,525) |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | 3,346 |  | (1,262) |  | 3,263 |
Imputed interest on suppliers |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | (5,548) |  | (2,157) |  | (744) |
Effect on profit (loss) |  | (3,391) |  | (1,413) |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | (5,548) |  | (2,157) |  | (744) |
Provision for risks of tax, civil and labor losses |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | 20,445 |  | 20,025 |  | 19,138 |
Effect on profit (loss) |  | 420 |  | 887 |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | 20,445 |  | 20,025 |  | 19,138 |
Refund liabilities and right to returned goods |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | 15,818 |  | 9,470 |  | 10,903 |
Effect on profit (loss) |  | 6,348 |  | (1,433) |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | 15,818 |  | 9,470 |  | 10,903 |
Lease Liabilities |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | 7,936 |  | 6,660 |  | 4,764 |
Effect on profit (loss) |  | 1,276 |  | 1,896 |  |  |
Deferred tax on business combination |  |  |  | 0 |  |  |
Deferred Assets, net at end of period |  | 7,936 |  | 6,660 |  | 4,764 |
Fair value adjustments on business combination and goodwill amortization |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | (358,454) | [2] | (248,628) | [2],[3] | (150,598) | [3]
Effect on profit (loss) |  | (109,826) | [2] | (90,588) | [3] |  |
Deferred tax on business combination | [3] |  |  | (7,442) |  |  |
Deferred Assets, net at end of period |  | (358,454) | [2] | (248,628) | [2],[3] | (150,598) | [3]
Other temporary difference |  |  |  |  |  |  |
Changes in deferred income tax and social contribution assets and liabilities |  |  |  |  |  |  |
Deferred Assets, net at beginning of period |  | 44,596 |  | 25,968 |  | 10,020 |
Effect on profit (loss) |  | 18,628 |  | 15,033 |  |  |
Deferred tax on business combination |  |  |  | 915 |  |  |
Deferred Assets, net at end of period |  | R$ 44,596 |  | R$ 25,968 |  | R$ 10,020 |
[1] | The Company’s income tax and social contribution loss carryforwards are primarily the result of tax amortization of goodwill and the amortization of certain intangibles recognized related to the business combination in 2018. In accordance with Brazilian tax regulation, tax loss carryforwards have a limitation for use of 30% of taxable profit generated in each year and do not expire. The tax benefit is expected to be realized over an estimated 6 year period beginning in 2026.
[2] | Goodwill and fair value adjustments on business combination comprise three components, being (i) goodwill and fair value adjustment of prior business combination by Somos; (ii) amortization of fair value adjustment related to acquisition of the company; and (iii) deductibility of the acquisition goodwill for tax purposes as allowed by tax law.
[3] | Goodwill and fair value adjustments on business combination comprise three components, being (i) goodwill and fair value adjustment of prior business combination by predecessor Somos Anglo; (ii) amortization of fair value adjustment related to acquisition of the predecessor Somos Anglo by the successor Vasta; and (iii) deductibility of the acquisition goodwill for tax purpose allowed by tax law.

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The estimated period for tax benefit is expected to be realized from fourth fiscal year. + References No definition available. + Details
Name: | vsta_EstimatedPeriodForTaxBenefitIsExpectedToBeRealizedFromFourthFiscalYear
Namespace Prefix: | vsta_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of taxable income that can be a maximum limit for offsetting tax loss carryforwards. + References No definition available. + Details
Name: | vsta_MaximumLimitForOffsettingTaxLossCarryForwardsAsPercentageOfTaxableProfit
Namespace Prefix: | vsta_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=vsta_ProvisionForObsoleteInventoriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=vsta_ImputedInterestOnSuppliersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=vsta_ProvisionForRisksOfTaxCivilAndLaborLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=vsta_RefundLiabilitiesAndRightToReturnedGoodsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_LeaseLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=vsta_GoodwillAndFairValueAdjustmentsOnBusinessCombinationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |