First, tax: Meta adds PIS/COFINS (9.25%) and ISS (2.9%) to the invoice in Brazilian currency (BRL), 12.15% of the total, tax included. In practice, every 1,000 in ad spend becomes about 1,138 on the card. The percentages follow current taxation and can change, so check the rate on your Meta invoice. In the Account charges window, the Total charged and the amount of each charge already include tax (the same amount as Meta's billing), and Ad spend appears without tax, as in Ads Manager, with the tax-inclusive amount shown below it. That tax-inclusive amount is the one to compare with the total charged.

Even with tax, the two won't match to the cent within a period, because Meta doesn't bill on the day of the spend: it bills when spend reaches the account's payment threshold or on the closing date. Part of the spend at the end of the period is only billed later, and a charge at the start may cover earlier spend. The Pending balance shows what has already been spent but hasn't become a charge yet.

Also, Meta doesn't report every charge through its API: some accounts are missing entire days of charges. When the list is well below the spend, the window shows a warning. The complete statement, with all charges, is in Meta Ads Manager, under Billing and payments.

For prepaid accounts, what shows up are balance top-ups (Pix, Brazil's instant payment method, or boleto, a Brazilian bank slip), which also appear in the list.