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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - Tax contingencies
R$ in Thousands
Dec. 31, 2019
BRL (R$)
claim
item
Dec. 27, 2019
BRL (R$)
Dec. 10, 2019
BRL (R$)
Dec. 05, 2019
BRL (R$)
Dec. 04, 2019
BRL (R$)
Nov. 05, 2019
BRL (R$)
Oct. 10, 2019
BRL (R$)
Aug. 14, 2019
BRL (R$)
Jul. 15, 2019
BRL (R$)
Jul. 08, 2019
BRL (R$)
Jun. 21, 2019
BRL (R$)
Jun. 17, 2019
BRL (R$)
Jun. 03, 2019
BRL (R$)
May 17, 2019
BRL (R$)
Apr. 29, 2019
BRL (R$)
Nov. 27, 2018
BRL (R$)
May 25, 2017
BRL (R$)
IPI credit on inputs                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 336,134                                
Non-approval of compensation of credits on inputs                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 1,010,863                                
Social security contributions                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 95,436                                
Other Taxes                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 614,609                                
Goodwill Deductibility                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 431,718                                
Goodwill Deductibility | Pending                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 196,730 R$ 142,194                 R$ 23,800 R$ 68,993          
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Credit rights and rate differences                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 631,940                                
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Administrative collection                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 5,282,017                                
Number of proceedings | claim 4                                
Gerdau Acos Longos S.A. | Withholding Income Tax                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 754,215                                
Number of proceedings | item 3                                
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending                                  
Contingencies                                  
Estimated financial effect of contingent liabilities   R$ 136,053       R$ 156,788           R$ 194,588 R$ 138,291        
Gerdau Acos Longos S.A. | Withholding Income Tax | Voluntary Appeal Dismissed                                  
Contingencies                                  
Estimated financial effect of contingent liabilities                           R$ 128,495      
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending                                  
Contingencies                                  
Estimated financial effect of contingent liabilities             R$ 474,667 R$ 289,372   R$ 311,885         R$ 567,904 R$ 545,606  
Gerdau Acos Longos S.A. | Goodwill Deductibility | Special appeal filed                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 4,219   R$ 104,913 R$ 66,619                          
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax                                  
Contingencies                                  
Estimated financial effect of contingent liabilities 1,236,144                                
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 1,053,855                                
Number of proceedings | claim 2                                
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Pending                                  
Contingencies                                  
Estimated financial effect of contingent liabilities                 R$ 1,018,448                
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Partially Granted                                  
Contingencies                                  
Remaining tax Contingency liability from a notice                                 R$ 35,407
Gerdau Acominas S.A., Gerdau Acos Longos S.A., and Gerdau Acos Especiais S.A. | Goodwill Deductibility | Administrative collection                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 7,780,131                                
Gerdau Acos Especiais S.A. | Corporate Income Tax and Social Contribution Tax | Special appeal filed                                  
Contingencies                                  
Estimated financial effect of contingent liabilities         R$ 182,289                        
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Pending                                  
Contingencies                                  
Estimated financial effect of contingent liabilities R$ 132,928