TIM (TIMB) 20-F 28 Apr 23 2022 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-39570
Entity Registrant Name	TIM S.A.
Entity Central Index Key	0001826168
Entity Incorporation, State or Country Code	D5
Entity Address, Address Line One	João Cabral de Melo Neto Avenue, 850 – South Tower – 12th floor
Entity Address, City or Town	Rio de Janeiro
Entity Address, Postal Zip Code	22775-057
Title of 12(b) Security	American Depositary Shares
Trading Symbol	TIMB
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	2,420,804,398
ICFR Auditor Attestation Flag	true
Auditor Firm ID	1448
Auditor Name	Ernst & Young Auditores Independentes S/S Ltda.
Auditor Location	Rio de Janeiro
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	João Cabral de Melo Neto Avenue, 850 – South Tower – 12th floor
Entity Address, City or Town	Rio de Janeiro
Entity Address, Country	BR
Entity Address, Postal Zip Code	22775-057
City Area Code	55
Local Phone Number	4109-4167
Contact Personnel Name	Alberto Mario Griselli

BALANCE SHEETS

BALANCE SHEETS - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of financial position [abstract]
Assets	R$ 56408367	R$ 49819186
Current assets	10,364,415	15,398,048
Cash and cash equivalents	2,548,713	5,228,615
Marketable securities	2,190,635	4,568,020
Trade accounts receivable	3,421,094	3,066,906
Inventories	236,117	202,553
Recoverable indirect taxes, charges and contributions	472,202	354,620
Recoverable direct taxes, charges and contributions	720,808	1,311,906
Prepaid expenses	278,851	275,148
Derivative financial instruments	239,189	134,292
Leases	30,643	30,076
Other amounts recoverable	26,519	28,661
Other assets	199,644	197,251
Non-current assets	46,043,952	34,421,138
Marketable securities	12,929	11,508
Trade accounts receivable	238,683	186,301
Recoverable indirect taxes, charges and contributions	895,408	905,312
Recoverable direct taxes, charges and contributions	517,878	730,455
Deferred income tax and social contribution	1,367,586	536,888
Judicial deposits	1,377,560	718,773
Prepaid expenses	80,258	83,139
Derivative financial instruments	662,433	521,627
Leases	208,003	213,045
Other assets	65,398	18,908
Investment	1,540,116	1,601,703
Property, plant and equipment	22,661,152	18,308,400
Intangible assets	16,416,548	10,585,079
Total liabilities and shareholders' equity	56,408,367	49,819,186
Total liabilities	31,011,002	24,712,080
Current liabilities	13,118,009	10,611,482
Suppliers	4,237,229	3,267,404
Loans and financing	1,264,967	538,450
Lease liabilities	2,257,211	1,269,878
Derivative financial instruments	343,142	194,837
Payroll and related charges	343,541	303,239
Indirect taxes, charges and contributions payable	2,093,734	1,418,682
Direct taxes, charges and contributions payable	262,344	245,113
Dividends and interest on shareholders’ equity payable	661,494	533,580
Authorizations payable	507,685	2,630,169
Deferred revenues	265,417	197,179
Other contractual obligations	748,291
Other liabilities	132,954	12,951
Non-current liabilities	17,892,993	14,100,598
Loans and financing	3,704,858	3,307,015
Derivative financial instruments	50,230	13,950
Lease liabilities	10,574,654	7,793,661
Indirect taxes, charges and contributions payable	3,734	3,273
Direct taxes, charges and contributions payable	9,806	13,227
Provision for legal and administrative proceedings	1,112,156	960,881
Pension plans and other post-employment benefits	5,825	6,492
Authorizations payable	1,165,705	1,250,918
Deferred revenues	666,612	689,161
Other liabilities	599,413	62,020
Shareholders’ equity	25,397,365	25,107,106
Share Capital	13,477,891	13,477,891
Capital reserves	408,602	401,806
Profit reserves	11,514,879	11,236,551
Other comprehensive income	(3,844)	(4,285)
Treasury shares	R$ 163	R$ 4857

STATEMENTS OF INCOME

STATEMENTS OF INCOME - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Revenue	R$ 21530801	R$ 18058027	R$ 17267812
Costs of services provided and goods sold	(10,655,981)	(8,443,023)	(7,996,615)
Gross income	10,874,820	9,615,004	9,271,197
Selling expenses	(5,596,211)	(4,621,788)	(4,443,027)
General and administrative expenses	(1,808,735)	(1,723,384)	(1,673,290)
Share of loss of an associate	(61,587)	(11,572)
Other income (expenses), net	(248,371)	497,771	(351,854)
Total operating expenses	(7,714,904)	(5,858,973)	(6,468,171)
Profit before financial income and expenses	3,159,916	3,756,031	2,803,026
Financial income	1,318,948	1,091,748	438,598
Financial expenses	(2,762,963)	(1,745,213)	(1,242,255)
Foreign exchange variations, net	5,007	659	(6,965)
Total financial income(expenses)	(1,439,008)	(652,806)	(810,622)
Profit before income tax and social contribution	1,720,908	3,103,225	1,992,404
Income tax and social contribution	(50,153)	(146,051)	(164,150)
Profit for the year	R$ 1670755	R$ 2957174	R$ 1828254
Earnings per share attributable to the Company’s shareholders (expressed in R$ per share)
Basic earnings per share	R$ 0.7	R$ 1.22	R$ 0.76
Diluted earnings per share	R$ 0.7	R$ 1.22	R$ 0.76

STATEMENTS OF COMPREHENSIVE INC

STATEMENTS OF COMPREHENSIVE INCOME - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Profit for the year	R$ 1670755	R$ 2957174	R$ 1828254
Item that will not be reclassified to profit or loss in subsequent periods:
Pension plans and other post-employment benefits	667	853	(1,562)
Deferred taxes	(227)	(290)	531
Total comprehensive income for the year, net of tax	R$ 1671195	R$ 2957737	R$ 1827223

STATEMENT OF CHANGES IN SHAREHO

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - BRL (R$) R$ in Thousands	Issued capital [member]	Capital reserve [member]	Other reserves [member]	Reserve For Expansion [Member]	Additional Dividends [Member]	Tax Incentive Reserve [Member]	Treasury shares [member]	Equity Valuation Adjustments [Member]	Retained earnings [member]	Total
Beginning balance, value at Dec. 31, 2019	R$ 9866298	R$ 410650	R$ 1010090	R$ 9537053		R$ 1612019	R$ 3204	R$ 1088		R$ 22431818
Total comprehensive income for the year
Profit for the year									1,828,254	1,828,254
Total comprehensive income for the year								(1,031)	1,828,254	1,827,223
Long-term incentive plan (Note 26)		7,425								7,425
Purchase of treasury shares, net of disposals							(7,089)			(7,089)
Allocation of profit for the year:
Legal reserve (Note 27)			83,708						(83,708)
Interest on shareholders’ equity (Note 27)									(1,083,000)	(1,083,000)
Unclaimed dividends (Note 27)				6,368						6,368
Total contributions from shareholders and distributions to shareholders	3,611,593	(13,467)	26,104	(3,037,451)		169,541	(1,633)	(2,729)	(1,828,254)	(1,076,296)
Remeasurement of post-employment benefit obligation								(1,031)		(1,031)
Corporate restructure (Note 1)	3,611,593	(20,892)	(57,604)	(3,535,824)			5,456	(2,729)
Tax incentive reserve (Note 27)						169,541			(169,541)
Reserve for expansion (Note 27)				492,005					(492,005)
Ending balance, value at Dec. 31, 2020	13,477,891	397,183	1,036,194	6,499,602		1,781,560	(4,837)	(4,848)		23,182,745
Total comprehensive income for the year
Profit for the year									2,957,174	2,957,174
Post-employment benefit amount recorded directly in shareholders' equity								563		563
Total comprehensive income for the year								563	2,957,174	2,957,737
Long-term incentive plan (Note 26)		4,623								4,623
Purchase of treasury shares, net of disposals							(20)			(20)
Allocation of profit for the year:
Legal reserve (Note 27)			139,021						(139,021)
Interest on shareholders’ equity (Note 27)									(1,047,500)	(1,047,500)
Allocation to tax benefit reserve (Note 27)						176,741			(176,741)
Allocation to expansion reserve (Note 27)				1,593,912					(1,593,912)
Unclaimed dividends (Note 27)				9,521						9,521
Total contributions from shareholders and distributions to shareholders		4,623	139,021	1,603,433		176,741	(20)		(2,957,174)	(1,033,376)
Ending balance, value at Dec. 31, 2021	13,477,891	401,806	1,175,215	8,103,035		1,958,301	(4,857)	(4,285)		25,107,106
Total comprehensive income for the year
Profit for the year									1,670,755	1,670,755
Total contributions from shareholders and distributions to shareholders
Post-employment benefit amount recorded directly in shareholders' equity								441		441
Total comprehensive income for the year								441	1,670,755	1,671,196
Long-term incentive plan (Note 26)		6,796								6,796
Purchase of treasury shares, net of disposals							4,694			4,694
Allocation of profit for the year:
Legal reserve (Note 27)			75,233						(75,233)
Interest on shareholders’ equity (Note 27)									1,400,000	1,400,000
Allocation to tax benefit reserve (Note 27)						166,110			(166,110)
Additional dividends/interest on shareholders’ equity proposed (Note 27)				(570,588)	600,000				(29,412)
Unclaimed dividends (Note 27)				7,573						7,573
Total contributions from shareholders and distributions to shareholders		6,796	75,233	(563,015)	600,000	166,110	4,694		(1,670,755)	(1,380,937)
Ending balance, value at Dec. 31, 2022	R$ 13477891	R$ 408602	R$ 1250448	R$ 7540020	R$ 600000	R$ 2124411	R$ 163	R$ 3844		R$ 25397365

STATEMENT OF CASH FLOW

STATEMENT OF CASH FLOW - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Profit before income tax and social contribution	R$ 1720909	R$ 3103225	R$ 1992404
Adjustments to reconcile income to net cash generated by operating activities:
Depreciation and amortization	6,827,175	5,691,696	5,527,012
Share of loss of an associate	61,587	11,572
Residual value of property, plant and equipment and intangible written off	(136,713)	51,913	(88,085)
Gain on sale transaction of 51% of I-Systems (formerly FiberCo) (Note 1)		(782,237)
Interest on asset retirement obligation	23,212	1,486	(284)
Provision for legal and administrative proceedings	247,227	278,789	333,724
Inflation adjustment on judicial deposits and legal and administrative proceedings	91,681	(27,768)	138,109
Interest, monetary and exchange rate variations on loans and other financial adjustments	759,989	119,864	168,362
Interest on lease liabilities	1,333,007	858,259	910,691
Lease interest	(28,101)	56	(10,698)
Provision for expected credit losses	626,218	544,642	552,817
Long-term incentive plans	6,796	15,672	2,588
Total adjustments to reconcile income with net cash from operations	11,532,987	9,867,169	9,526,640
Reduction (increase) in operating assets
Trade accounts receivable	(628,272)	(583,346)	(390,087)
Taxes, fees and contributions to be recovered	912,306	664,397	1,260,949
Inventories	(33,565)	44,050	(43,325)
Prepaid expenses	164,288	(134,893)	20,928
Judicial deposits	(603,825)	215,698	203,567
Other assets	(30,709)	41,610	(111,003)
Increase (decrease) in operating liabilities
Payroll and related charges	40,302	35,506	53,667
Suppliers	757,628	153,357	(818,989)
Taxes, fees and contributions to be collected	102,948	366,605	(320,674)
Authorizations payable	(2,378,796)	(8,604)	(10,871)
Payments for legal and administrative proceedings	(242,598)	(316,804)	(413,635)
Deferred revenues	(49,446)	(135,583)	(87,188)
Other liabilities	(114,173)	(116,981)	(126,530)
Cash generated by operations	9,429,075	10,092,181	8,743,449
Income tax and social contribution paid		(14,094)	(69,578)
Net cash from operating activities	9,429,075	10,078,087	8,673,871
Investing activities
Marketable securities	2,375,964	(2,502,030)	(1,428,888)
Cash from the sale of 51% of I-Systems (formerly FiberCo) (Note 1)		1,096,294
Cash from the merger of TIM Participações			21,959
Consideration for the acquisition of Cozani	(6,269,951)
Additions to property, plant and equipment and intangible	(4,730,433)	(5,283,707)	(3,891,306)
Other derivatives			(161,429)
Other	4,475	47	4,879
Net cash used in investing activities	(8,619,945)	(6,689,396)	(5,454,785)
Financing activities
New loans	1,568,343	3,062,000	1,800,000
Amortization of loans	(565,303)	(1,710,935)	(1,806,922)
Interest paid- Loans	(157,831)	(78,952)	(72,643)
Payment of lease liability	(1,566,344)	(1,179,723)	(927,903)
Interest paid on lease liabilities	(1,303,953)	(832,928)	(794,391)
New 5G license financing		843,020
Derivative financial instruments	(269,437)	216,197	27,070
Purchase of treasury shares, net of disposals	4,694	(11,069)
Dividends and interest on shareholders’ equity paid	(1,199,201)	(1,042,976)	(1,153,054)
Net cash used in financing activities	(3,489,032)	(735,366)	(2,927,843)
Increase (decrease) in cash and cash equivalents	(2,679,902)	2,653,325	291,243
Cash and cash equivalents at the beginning of the financial period	5,228,615	2,575,290	2,284,048
Cash and cash equivalents at the end of the year	R$ 2548713	R$ 5228615	R$ 2575291

Operations

Operations	12 Months Ended
	Dec. 31, 2022
Operations
Operations	1. Operations 1.1. Corporate Structure TIM S.A. (“TIM” or “Company”) is a public limited company with Registered office in the city of Rio de Janeiro, RJ, and a subsidiary of TIM Brasil Serviços e Participações S.A. (“TIM Brasil”). TIM Brasil is a subsidiary of the Telecom Italia Group that held 66.59% of the share capital of TIM S.A. on December 31, 2022 ( 66.59 The TIM group (“Group”) comprises TIM, its subsidiary and associated company, Cozani and I-Systems, respectively. The Company holds an authorization for Landline Switched Telephone Service (“STFC”) in Local, National Long-Distance and International Long-Distance modes, as well as Personal Mobile Service (“SMP”) and Multimedia Communication Service (“SCM”), in all Brazilian states and in the Federal District. The Company’s shares are traded on B3 – Brasil, Bolsa, Balcão (“B3”). Additionally, TIM has American Depositary Receipts ( ADRs Securities and Exchange Commission As of December 31, 2022, TIM holds a 49 49 100 1.2. Corporate Reorganization 1.2.1. Business combination - Cozani On April 14, 2022, TIM, Telefônica Brasil S.A. and Claro S.A. (“Buyers”) delivered to Oi Móvel S.A. – Under court-ordered reorganization (“Seller”, “Assignor” or “Oi Móvel”) the closing notification regarding the process of acquisition of the Seller’s mobile assets, based on the approvals by the Administrative Council for Economic Defense (CADE), upon signature of an Agreement on Control of Concentrations, whose decision has already become final and unappealable, and by the National Telecommunications Agency (ANATEL), particularly with the publication of Acts 4.949/2022, 4.950/2022 and 4.951/2022, in addition to meeting or waived by the Buyers, as the case may be, all precedent contractual conditions. On April 20, 2022, TIM, together with the Buyer companies, after complying with the precedent conditions established by CADE and ANATEL, concluded the acquisition transaction, with TIM, which currently holds 100% of the share capital of Cozani, a company that corresponds to the part of the unit of assets, rights and obligations of Oi Móvel acquired by the Company. The Company has been complying with all the measures provided for in Anatel’s conditions and in the Concentration Control Agreement (“ACC”) entered into with CADE, mainly, among others: On April 19, 2022, TIM made the Product Reference Offer available in the wholesale ROAMING market (“ORPA – National Roaming”), which was approved by ANATEL on September 21, 2022. On the same date, it made the Reference Offer for Mobile Virtual Network Operators (“Reference Offer – MVNO”) available, which was approved by ANATEL on September 26, 2022. On July 4, 2022, TIM independently made public offers for the disposal of up to 50% of Radio Base Stations (“RBDs”) acquired from Oi Móvel (“Public Offerings of RBSs”). It has not been possible to conclude any sales proposal related to the offer so far. On August 15, 2022, TIM signed an Radiofrequency Availability Agreement with Oi Móvel in order to allow Oi Móvel, to achieve the targets for implementation of fixed wireless access systems set forth in the General Plan of Universalization Targets for the Universalization of the Switched Fixed Telephone Service Provided in the Public Regime (PGMU-IV), approved by Decree 9.619/2018. The purpose of this agreement, as determinated by ANATEL, is to enable the continuity of targets already met, and the fulfillment of non-complied and enforceable targets. This agreement is valid until the end of Oi Móvel’s STFC concession on December 31, 2025, and it registered as the service becomes available. On July 5, 2022, TIM and Oi Móvel signed a Letter of Intent to guarantee the maintenance and continuity of the mobile services provided at the Comandante Ferraz Antarctic Station (EACF) until the end of the term, on February 21, 2024, of Cooperation Agreement 12.000/2019-001/00, signed on February 21, 2019, by the Federal Government, through the Navy Command, and by Telemar Norte Leste and Oi Móvel. The signing arrangements for the First Amendment to the Cooperation Agreement, which formalizes the result of these negotiations, were concluded on December 9, 2022. On October 20, 222, TIM published Offers intended to enable the signing of an Industrial Network Exploration Agreement (“Offer – Industrial Network Exploration”) and Temporary and Onerous Assignment of Rights of Use of Radiofrequency (“Offer – Radiofrequency”), under the terms defined by the ACC (Agreement on Control of Concentrations) signed with CADE. The offers were published on TIM’s website and presented to CADE, on the same date, within the period established by ACC (up to 6 months from Closing) and should be available for 36 months. No contracts have been signed so far. On December 20, 2022, TIM published offers intended to enable the signing of a Contract for the Temporary and Onerous Assignment of Rights of Use of the 900 MHz Radiofrequency, having as its object the radio frequencies acquired from Oi Móvel in said frequency band (“Offer – 900 MHz Radiofrequency”), under the terms defined by ACC signed with CADE. The ACC awaits dispatch order by CADE. The offers were published on TIM’s website and presented to CADE on the same date, within the period established by ACC (up to 8 months from Closing) and should be available for 36 months. No contracts have been signed so far. The acquisition price of 100 7,014 Adjusted Closing Price: (i) R$ 634.3 634.3 670 th 670 (ii) The amount of R$ 2,057.4 (iii) The amount of R$ 4,285.9 (iv) The amount of R$ 1.8 In addition to the above amounts, the Seller may be entitled to receive up to an additional R$ 230 120 110 77 TIM also paid, on April 20, 2022, on behalf of Cozani, the amount of R$ 250.7 476 As of December 31, 2022, the total consideration transferred for the acquisition of Cozani was R$ 7,211.6 Identifiable assets acquired and liabilities assumed On December 31, 2022, the fair value of the identifiable assets acquired, and liabilities assumed from Cozani on the date of acquisition by TIM is finalized, according to the purchase price allocation report (“Purchase Price Allocation”). On this date, the analysis indicates assets and liabilities presented below: Schedule of fair value of asset and liabilities acquisition Fair values recognized on acquisition Assets Cash and cash equivalents 193,382 Trade accounts receivable 362,379 Prepaid expenses 165,111 Recoverable taxes 13,535 Deferred income tax and social contribution 705,388 Property, plant and equipment (Note 15) 3,518,477 Intangible assets (Note 16) 3,599,811 Total Assets 8,558,083 Liabilities Suppliers (183,227) Lease liabilities (Note 17) (2,929,449) Taxes payable (157,595) Deferred revenues (95,135) Other liabilities (617,518) Total liabilities (3,982,924) Schedule of consideration Total net identifiable assets at fair value 4,575,159 Goodwill on acquisition (Note 16) 2,636,426 Total consideration 7,211,585 The assets acquired and liabilities assumed related to Cozani (“net assets”) by TIM on the acquisition date and the impacts on the Company’s results, which reflect the results of the Company acquired as of April 30, 2022, are summarized below: Schedule of asset acquired and liabilities Cozani Equity interest of the acquiree 100 Shareholders’ equity of Cozani at book value on April 30, 2022 1,282,579 Shareholders’ equity of Cozani at fair value on April 30, 2022 4,575,159 Surplus of radio frequencies (i) 3,038,951 Surplus of customers’ portfolio (ii) 253,629 Contribution to the Group’s net revenue as of the acquisition date 1,231,518 Contribution to the Group with a loss as of the acquisition date (626,258) Net revenue from the acquiree since the beginning of the year 2,297,351 Loss from the acquiree since the beginning of the year (1,910,638) (i) The intangible asset value refers to the adjustment in the authorizations item reflecting the fair value of the acquired grants and the spectrum assessment was carried out using the market approach, with the application of a transaction multiple. The average useful life is 17.68 years; (ii) The evaluation of the customer portfolio was conducted using the profitability approach, using the MPEEM (Multi-period excess earning method) method based on a calculation of cash flows from future economic benefits attributable to the customer base. The average useful life is 7.67 years. The goodwill of R$ 2,636,426 Other contractual obligations As a result of certain contractual provisions upon the acquisition of Cozani, TIM withheld the amount equivalent to 10% of the transaction Closing Price. On December 31, 2022, this amount reached R$ 670 th Also, at the time of the acquisition of Cozani, there were certain contractual provisions linked to the fulfillment of migration targets by the Oi Móvel, in the amount of R$ 77 On December 31, 2022, both obligations reached the total amount of R$ 748 1.2.2 Sale of 51% of I-Systems (formerly FiberCo) to IHS In December 2020, FiberCo was established by the Company to segregate network assets and provide infrastructure services. FiberCo was born to implement, operate and maintain last-mile infrastructure for broadband access to be offered in the wholesale market. Nevertheless, the terms of the agreement define TIM as current main customer, having the prerogative of 6 months of exclusivity after entering new areas. On May 5, 2021, the Company disclosed the decision of its Board of Directors on the sale by TIM of 51 49 According to the valuation report of the net assets and liabilities, the calculated amount of R$ 1,211,789 The process for acquisition of equity interest at FiberCo, later named I–Systems, by IHS was completed on November 16, 2021. As a result, IHS currently holds 51 49 For the conclusion of the sale, IHS made a capital contribution of R$ 582,498 1,096,294 1,678,792 3,291,794 Upon closing, the remaining non-controlling interest of 49 1,612,957 Subsequently, the interest in the investee started to be valued under the equity method, as defined in IAS 28. Currently, due to the closing of the transaction and loss of I- Systems’s control, TIM wrote-off about 90 1,051,477 The effects of the transaction are detailed below: Schedule of effects transaction Description Transaction price 1,096,294 Record of the remaining interest in the investment at fair value 1,612,957 Cost of assets Write-off of investment (1,211,472) Write-off of goodwill at Fiber RJ/Fiber SP acquisition (1,051,477) Write-off of deferred tax on amortized goodwill 335,935 Gain on transaction 782,237 Income tax and social contribution (509,245) Net gain on transaction 272,992 Gain before income tax and social contribution on remeasurement of investment to fair value 668,720 Gain before income tax and social contribution on asset disposal 113,517

Management_s statement and basi

Management’s statement and basis of preparation and presentation of the consolidated financial statements	12 Months Ended
	Dec. 31, 2022
Managements Statement And Basis Of Preparation And Presentation Of Consolidated Financial Statements
Management’s statement and basis of preparation and presentation of the consolidated financial statements	2. Management’s statement and basis of preparation and presentation of the consolidated financial statements The consolidated financial statements have been prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and disclose all (and only) the applicable significant information related to the consolidated financial statements, which is consistent with the information used by Management in the performance of its duties. The significant accounting policies applied in the preparation of these consolidated financial statements are described below and/or presented in its respective notes. Those policies were consistently applied in the years presented. a. General criteria for preparation and disclosure The consolidated financial statements were prepared taking into account the historical cost as the base value as well as financial assets and liabilities (including derivative financial instruments) measured at fair value. Assets and liabilities are classified according to their degree of liquidity and collectability. They are reported as current when they are likely to be realized or settled over the next 12 months. Otherwise, they are recorded as non-current. The exception to this procedure involves deferred income tax and social contribution balances (assets and liabilities) and provision for lawsuits and administrative proceedings that are fully classified as non-current. In connection with the preparation of these consolidated financial statements, Company’s Management made analyses and concluded that as there is no evidence of uncertainties about the going concern. The Company had a profit of R$ 1,670,755 2,229,118 25,397,365 Interests paid are classified as financing cash flow in the statement of cash flows as it represents costs of obtaining financial resources. b. Functional and presentation currency The consolidated financial statements are presented in Brazilian Real (R$), which is also the functional currency of the Company, its associated company and subsidiary. Foreign currency transactions are recognized at the exchange rate on the date of the transaction. Monetary items in foreign currency are translated into Brazilian reais at the foreign exchange rate prevailing on the balance sheet date, informed by the Central Bank of Brazil. Foreign exchange gains and losses linked to these items are recorded in the statement of income. c. Segment information Operating segments are components of the entity that carry out business activities from which revenues can be obtained and expenses incurred. Its operating results are regularly reviewed by the entity's main operations manager, who makes decisions on resource allocation and evaluates segment performance. For the segment to exist, individualized financial information is required. The main operational decision maker in the Company, responsible for the allocation of resources and periodically evaluating performance, is the Executive Board, which, along with the Board of Directors, are responsible for making the strategic decisions of the company and its management. The Group's strategy is focused on optimizing results, and all the operating activities of the Group are concentrated in TIM and its subsidiary Cozani. Although there are diverse activities, decision makers understand that the company represents only one business segment and do not contemplate specific strategies focused only on one service line. All decisions regarding strategic, financial planning, purchases, investments and investment of resources are made on a consolidated basis. The aim is to maximize the consolidated result obtained by operating the SMP, STFC and SCM licenses. d. Consolidation procedures Subsidiaries are all the entities in which the Group retains control. The Group controls an entity when it is exposed to, or has a right over the variable returns arising from its involvement with the entity and has the ability to interfere in those returns due to its power over the entity. The subsidiaries are fully consolidated as of the date control is transferred to the Group. Consolidation is interrupted beginning as of the date in which the Group no longer holds control. If the Group loses control exercised over a subsidiary, the corresponding assets (including any goodwill) and liabilities of the subsidiary are written-off at their book values on the date the control is lost, and the write-off of the book value of any non-controlling interests on the date when control is lost (including any components of other comprehensive income attributed to them) also occurs. Any resulting difference as a gain or loss is recorded in income (loss). Any retained investment is recognized at its fair value on the date control is lost. Intercompany transactions, as well as the balances and unrealized gains and losses in those transactions, are eliminated. The base date of the financial information used for consolidation purposes is the same for all the companies in the Group. As of December 31, 2020, the Company only had one subsidiary named I-Systems (formerly FiberCo). The consolidated financial statements as of December 31, 2021 is not being presented since I-Systems had been sold before December 31, 2021, as described in Note 1. The Company had 51% of its equity interest on the investee sold to IHS, and TIM S.A. now holds a non-controlling minority interest of 49%. At that moment, TIM S.A. started having I-Systems as an affiliated company and to record the income (loss) of this company under the equity method, no longer consolidating it. That said, the balances of December 31, 2021 are not comparable to the same of December 31, 2020. The Company’s consolidation base on December 31, 2022, includes the wholly owned subsidiary Cozani, as of April 30, 2022, headquartered in Rio de Janeiro, Brazil and which is mainly engaged in the provision of telecommunications services. The company holds 100% interest, due to the acquisition of this company, as described in Note 1. e. Business combination and goodwill Business combinations are accounted for under the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at the fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred. The purchase accounting method is used to record the acquisition of subsidiaries by the Group. The acquisition cost is measured as the fair value of the assets acquired, equity instruments (i.e.: shares) and liabilities incurred or assumed by the acquirer on the date of the change of control. Identifiable assets acquired, contingencies and liabilities assumed in a business combination are initially measured at fair value on the date of acquisition, regardless of the proportion of any non-controlling interests. The portion exceeding the consideration transferred of the Company's interest in the acquired identifiable net assets, is recorded as goodwill. Should the consideration transferred be less than the fair value of the net assets of the acquired subsidiary, the difference is recognized directly in the statement of income as a revenue once concepts and calculations applied are reviewed. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with contractual terms, economic circumstances and pertinent conditions on the acquisition date. This includes separation of embedded derivatives in host contracts by the acquiree. Any contingent consideration to be transferred by the acquirer will be recognized at fair value on the acquisition date. Subsequent changes to the fair value of the contingent consideration which is deemed to be an asset or liability that is a financial instrument is recognized in the statement of income in accordance with IFRS 9 Financial Instruments Goodwill is initially measured at cost (being the excess of the consideration transferred in relation to net assets acquired (identifiable assets acquired and liabilities assumed). If the fair value of net assets acquired is in excess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognized at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain in a bargain purchase is recognized in the statement of income on the acquisition date. After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each cash-generating units of the Group that are expected to benefit from the synergies of combination, regardless of whether other assets or liabilities of the acquiree are assigned to those units. Where goodwill has been allocated to a cash generating unit and part of the operation within that unit is disposed of, the goodwill associated with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill disposed under these circumstances is measured based on the relative values of the disposed operation and the portion of the cash generating unit retained. The Group measures the lease liabilities assumed at the present value of the remaining payments as if the lease agreement acquired were a new lease agreement on the acquisition date. Right-of-use assets were measured at an amount equivalent to the lease liabilities and adjusted to reflect the favorable or unfavorable terms of these leases compared to market terms. Considering that the off-market nature of said lease is reflected in the right-of-use asset, the Group does not recognize separately an intangible asset or liability relating to favorable or unfavorable terms in relation to market value. f. Approval of consolidated financial statements These consolidated financial statements were approved by the board for filling on April 28, 2023. g. New standards, amendments and interpretations of standards The following new standards/amendments were issued by the International Accounting Standards Board (IASB), are effective for the year ended December 31, 2022. IFRS 1 First-time Adoption of International Financial Reporting Standards - Subsidiary as first-time adopter The amendment allows a subsidiary that chooses to apply paragraph D16(a) of IFRS 1- First-time Adoption of International Accounting Standards to measure cumulative translation differences using the amounts reported in the consolidated financial statements of the parent company, based on the parent company’s transition date to IFRS, if no adjustments have been made for consolidation procedures and for the effects of the business combination in which the parent company acquired the subsidiary. This amendment also applies to an associate or joint venture that elects to apply paragraph D16(a) of IFRS 1. These changes had no impact on the Group’s consolidated financial statements as it is not a first-time adopter. IFRS 9 Financial Instruments - Rates in the ’10 percent’ test for writing-off financial liabilities The amendment clarifies the rates that an entity includes when assessing whether the terms of a new or modified financial liability are materially different from the terms of the original financial liability. These rates include only rates paid or received between the borrower and the lender, including rates paid or received by the borrower or the lender on behalf of the other. In accordance with the interim provisions, the Group applies the amendment to financial liabilities that are modified or exchanged on or after the beginning of the annual reporting period in which the entity first applies the amendment (the date of first-time adoption). These changes had no impact on the Group’s consolidated financial statements, as there were no changes to the Group’s financial instruments during the period. The following new standards were issued by the International Accounting Standards Board (IASB · Amendments to IAS 1: Classification of Liabilities as Current or Non-current (equivalent to revision 20 of the Accounting Pronouncements Committee) In January 2020, the IASB issued amendments to paragraphs 69 to 76 of IAS 1, aiming to specify the requirements for classifying the liabilities as current or non-current. The amendments clarify the following: • What a right to postpone settlement means; • That the right to postpone settlement must exist on the base date of the report; • That this classification is not affected by the likelihood that an entity will exercise its right to postpone settlement • That the terms of a liability would not affect its classification only if a derivative embedded in a convertible liability was an equity instrument Amendments are valid for periods started on January 1, 2023 and must be applied on a retrospective basis. The Group currently assesses the impact that the changes will have on current practice and whether existing loan agreements may require renegotiation. · Amendments to IAS 8: Definition of Accounting Estimates (equivalent to revision 20 of the Accounting Pronouncements Committee) In February 2021, IASB issued amendments to IAS 8, in which the definition of ‘accounting estimates’ is introduced. The amendments clarify the difference between changes in accounting estimates and changes in accounting policies and errors. Additionally, they clarify how entities use measurement and input techniques to develop accounting estimates. The amendments will become effective for periods beginning on or after January 1, 2023 and will be applied to changes in accounting policies and estimates that occur on or after the beginning of that period. If disclosed, early adoption is allowed. Amendments are not expected to have a significant impact on the Group’s financial statements. · Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting Policies (equivalent to revision 20 of the Accounting Pronouncements Committee) In February 2021, IASB issued amendments to IAS 1) and IFRS Practice Statement 2 Making Materiality Judgments, in which guides and examples are provided to help entities to apply materiality judgment to the disclosure of accounting policies. The aim of amendments is to assist entities in the disclosure of accounting policies that are most useful by replacing the requirement for disclosure of significant accounting policies to material accounting policies and adding guides about how entities should apply the concept of materiality to make decisions about the disclosure of accounting policies. The amendments to IAS 1 are applicable for periods started as of or after January 1, 2023, with early adoption allowed. Since the amendments to Practice Statement 2 provide non-mandatory guides about the application of material definition to the accounting policy information, an adoption date is not required for this amendment. The Group is currently revisiting the accounting policy disclosures to confirm that they are consistent with the required changes. · Amendments to IAS 12: Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (equivalent to the Committee’s revision 20 of accounting pronouncements) In May 2021, the Board released amendments to IAS 12, which narrow the scope of the initial recognition exception under IAS 12 so that it no longer applies to transactions that give rise to equal taxable and deductible temporary differences. The amendments shall apply to transactions occurring in annual periods beginning on or after the earliest comparative period presented. Furthermore, at the beginning of the earliest comparative period presented, a deferred tax asset (provided there is sufficient taxable profit available) and a deferred tax liability must also be recognized for all deductible and taxable temporary differences associated with leases and decommissioning obligations. The Group is currently assessing the impact of these changes. COVID-19 impacts Since March 2020 a pandemic was declared by the World Health Organization due to the outbreak of the new Coronavirus (COVID-19). The main impacts and first cases were recorded in Brazil and in the world also in the first quarter of 2020. The Company has a robust infrastructure and is part of an extremely important segment in this period of crisis, essential for the population, government and health system since 2020. After an internal analysis, there was no indication of impairment of assets or risks associated with the fulfillment of obligations, since the Company is not highly leveraged and still has credit lines available to be used in the event of a significant reduction in cash volume. In September 2021, the country showed a significant evolution in vaccination levels, with a reduction in the transmission rate and number of cases. Thus, there was a slight improvement in economic activities. In June, the stores returned with activities with a positive impact on device sales. Currently, we have not identified material impacts on the Company’s consolidated financial statements.

Estimates and areas where judgm

Estimates and areas where judgment is significant in the application of the Company's accounting policies	12 Months Ended
	Dec. 31, 2022
Estimates And Areas Where Judgment Is Significant In Application Of Companys Accounting Policies
Estimates and areas where judgment is significant in the application of the Company's accounting policies	3. Estimates and areas where judgment is significant in the application of the Company's accounting policies Accounting estimates and judgments are continuously assessed. They are based on the Company's historical experience and on other factors, such as expectations of future events, considering the circumstances present on the base date of consolidated financial statements. By definition, the resulting accounting estimates will rarely be the same as the actual results. The estimates and assumptions that present a significant risk, with the probability of causing a material adjustment to the book values of assets and liabilities for the fiscal period, are covered below. (a) Impairment loss on non-financial assets and investments in subsidiary and associated company. Impairment losses occur when book value of an asset or cash generating unit exceeds its recoverable value, which is the highest of fair value less selling costs and value in use. Calculation of fair value less selling costs is based on information available on similar assets’ selling transactions or market prices less additional costs to dispose of the asset. The calculation of value in use is based on the discounted cash flow model. Any reorganization activities with which the Company is not committed to on the reporting date of the Presentation of consolidated financial statements or significant future investments that could improve the asset base of the cash generating unit under test are excluded for impairment testing purposes. The main non-financial assets for which this assessment was made are goodwill recorded by the Company (Note 16) and its tangible and intangible assets. Net investments in the subsidiary and associated company are valued after applying the equity method to determine whether there is any objective evidence of impairment. The recoverable amount of an investment in an associated company must be determined for each investment, unless the associated company does not generate cash inflows on an ongoing basis that are largely independent of those generated by the entity’s other assets. The investment in an associated company was valued as described in Note 14. (b) Income tax and social contribution (current and deferred) Income tax and social contribution (current and deferred) are calculated according to interpretations of current legislation and IAS 12. This process typically involves complex estimates to determine taxable income and temporary differences. In particular, the deferred assets on tax losses, negative basis of social contribution and temporary differences is recognized in proportion to the probability that future taxable income is available and can be used. The measurement of the recoverability of deferred income tax on tax losses, negative basis of social contribution and temporary differences takes the history of taxable income into account, as well as the estimate of future taxable income (Note 10). (c) Provision for legal and administrative proceedings The legal and administrative proceedings are analyzed by the Management along with its legal advisors (internal and external). The Company considers factors in its analysis such as hierarchy of laws, precedents available, recent court judgments, their relevance in the legal system and payment history. These assessments involve Management’s judgment (Note 25). (d) Fair value of derivatives and other financial instruments The financial instruments presented in the balance sheet at fair value are measured using valuation techniques that consider observable data or observable data derived from market (Note 39). (e) Unbilled revenues Since some cut dates for billing occur at intermediate dates within the months of the year, as the end of each month there are revenues earned by the Company, but not actually invoiced to its customers. These unbilled revenues are recorded based on estimate that takes into consideration historical consumption data, number of days elapsed since the last billing date, among others (Note 29). (f) Leases The Company has a significant number of the lease contracts in which it acts a lessee (Note 17), and with the adoption of the accounting standard IFRS 16 – Leases, on January 1, 2019, certain judgments were exercised by Company’s management in measuring lease liabilities and right-of-use assets, such as: (i) estimate of the lease term, considering non-cancellable period and the period covered by options to extend the contract term, when the exercise depends only from the Company, and this exercise is reasonably certain; and (ii) using certain assumptions to calculate the discount rate. The company is not able to readily determine the interest rate implicit on the lease and, therefore, considers its incremental rate on loans to measure lease liabilities. Incremental rate on the lessee’s loan is the interest rate that the lessee would have to pay when borrowing, for a similar term and with a similar guarantee, the resources necessary to obtain the asset with a value similar to the right of use asset in a similar economic environment. The company estimates the incremental rate using observable data (such as market interest rates) when available and considers aspects that are specific to the Company (such as the cost of debt) in this estimate. (g) Fair value of the intangible assets Intangible assets are measured at historical cost less accumulated amortization and impairment losses. The cost of intangible assets acquired in a business combination corresponds to their fair value at acquisition date. After the initial recognition, the intangible assets are measured at cost, less accumulated amortization and impairment losses. (h) Business combination Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at the fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred. For further information, see Notes 1.2.1 and 2.e.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [abstract]
Cash and cash equivalents	4. Cash and cash equivalents They are financial assets measured at amortized cost using the effective interest rate method. The Company’s Management determines the classification of its financial assets upon initial recognition. Schedule of financial assets 2022 2021 Cash and banks 59,959 99,821 Unrestrictedly available financial investments cash and cash equivalents: CDB’s / Repurchases 2,488,754 5,128,794 Total cash and cash equivalents 2,548,713 5,228,615 Bank certificates of deposit (“CDBs”) and committed transactions are nominative securities issued by banks and sold to the public as a form of fund raising. Such securities may be traded during the contracted term, at any time, without significant loss in their value and are used for the fulfilment of short-term obligations by the company. The decrease in the cash position is explained by the acquisition of Cozani (Note 1.2.1). and payments for 5G licenses and related obligations (Notes 16.f and 20). The annual average return of the Company's investments related to CDB’s and Committed Operations is 100.12 101.57

Marketable securities

Marketable securities	12 Months Ended
	Dec. 31, 2022
Marketable Securities
Marketable securities	5. Marketable securities Comprise financial assets measured at fair value through profit or loss. Schedule of marketable securities 2022 2021 2022 FUNCINE (i) 12,929 11,508 12,929 Fundo Soberano (ii) 179 9,624 179 FIC: (iii) Government bonds (a) 1,323,409 2,975,613 1,323,409 CDB (b) 20,371 40,496 20,371 Financial bills (c) 398,879 703,118 398,879 Other (d) 447,797 839,169 447,797 2,203,564 4,579,528 2,203,564 Current portion (2,190,635) (4,568,020) (2,190,635) Non-current portion 12,929 11,508 12,929 The decrease in the marketable securities’ position is explained by the acquisition of Cozani (Note 1.2.1). and payments for 5G licenses and related obligations (Notes 16.f and 20). (i) As of December 2017, the Company, with the aim of using tax deductibility benefit for income tax purposes, started investing in the National Film Industry Financing Fund (FUNCINE). The average remuneration in 2022 is 0.09 0.06 ( ii) Fundo Soberano is composed only of federal government bonds. The average remuneration in 2022 was 99.94 95.13 (iii) In August 2017, the Company invested in open FIC's (Quota Investment Fund). Funds are mostly made up of federal government bonds and papers from financial institutions, mostly AAA (highest quality). The average remuneration of FICs in 2022 was 107.19 122.76 (a) Government bonds are fixed income financial instruments issued by the National Treasury to finance the activities of the Federal Government. (b) The CDB operations are emitted by the banks with the commitment of stock buyback by the bank itself and with predetermined taxes. (c) The Financial bills is a fix income tittle emitted by financial institutions with the objective of a long-term fund raising. (d) Is represented by: Debentures, FIDC, commercial notes, promissory notes, bank credit note.

Trade accounts receivable

Trade accounts receivable	12 Months Ended
	Dec. 31, 2022
Trade Accounts Receivable
Trade accounts receivable	6. Trade accounts receivable These are financial assets measured at amortized cost, and refer to accounts receivable from users of telecommunications services, from network use (interconnection) and from sales of handsets and accessories. Accounts receivable are recorded at the price charged at the time of the transaction. The balances of accounts receivable also include services provided and not billed (“unbilled”) up to the balance sheet date. Trade accounts receivable are initially recognized at fair value and, subsequently, measured at amortized cost using the effective interest rate method less provision for expected credit losses (“impairment”). The provision for expected credit losses was recognized as a reduction in accounts receivable based on the profile of the subscriber portfolio, the aging of overdue accounts receivable, the economic situation, the risks involved in each case and the collection curve, at an amount deemed sufficient by Management, as adjusted to reflect current and prospective information on macroeconomic factors that affect the customers’ ability to settle the receivables. The fair value of trade accounts receivable is close to the book value recorded on December 31, 2022 and December 31, 2021. The average rate considered in calculating the present value of accounts receivable recorded in the long term is 0.58 0.19 Schedule of trade account receivables 2022 2021 Trade accounts receivable 3,659,777 3,253,207 Gross accounts receivable 4,241,515 4,000,026 Billed services 2,149,579 2,107,682 Unbilled services 929,669 849,762 Network use (i) 550,416 504,333 Goods sold 590,476 521,362 Contractual assets (Note 24) 19,828 15,340 Other accounts receivable 1,547 1,547 Provision for expected credit losses (581,738) (746,819) Current portion (3,421,094) (3,066,906) Non-current portion 238,683 186,301 The movement of the provision for expected credit losses, accounted for as an asset reduction account, was as follows: Schedule of changes in the allowance for doubtful accounts 2022 2021 Opening balance 746,819 651,260 Supplement to expected losses, net of reversal 626,218 544,642 Company acquisition balance 33,284 - Write-off of provision (824,583) (449,083) Closing Balance 581,738 746,819 In 2022, the change in the closing balance of the provision for expected credit losses occurred due to the supplement to expected losses, net of reversal and write-off of already accrued invoices. The aging of accounts receivable is as follows: Schedule of aging of accounts receivable 2022 2021 Total 4,241,515 4,000,026 Undue 3,221,416 2,895,999 Overdue up to (days): 30 286,324 246,195 60 82,533 100,027 90 73,581 77,280 >90 577,661 680,525

Inventories

Inventories	12 Months Ended
	Dec. 31, 2022
Inventories	7. Inventories Inventories are presented at the average acquisition cost. A loss is recognized to adjust the cost of Handsets and accessories to the net realizable value (selling price), when this value is less than the average acquisition cost. Schedule of inventory 2022 2021 Total Inventories 236,117 202,553 Inventories 248,768 214,605 Mobile handsets and tablets 138,951 140,934 Accessories and prepaid cards 78,330 53,791 TIM chips 31,487 19,880 Losses on adjustment to realizable amount (12,651) (12,052)

Recoverable indirect taxes, cha

Recoverable indirect taxes, charges and contributions	12 Months Ended
	Dec. 31, 2022
Recoverable Indirect Taxes Charges And Contributions
Recoverable indirect taxes, charges and contributions	8. Recoverable indirect taxes, charges and contributions Schedule of recoverable indirect taxes, fees and contributions 2022 2021 Recoverable indirect taxes, charges and contributions 1,367,610 1,259,932 ICMS (i) 1,323,604 1,216,912 Other 44,006 43,020 Current portion (472,202) (354,620) Non-current portion 895,408 905,312 (i) The amounts of recoverable ICMS (state VAT) are mainly comprised by: (a) credits on the acquisition of property, plant and equipment directly related to the provision of telecommunication services (credits divided over 48 months). (b) ICMS amounts paid under the tax substitution regime from goods acquired for resale, mainly mobile handsets, chips, tablets and modems sold by TIM.

Recoverable direct taxes, charg

Recoverable direct taxes, charges and contributions	12 Months Ended
	Dec. 31, 2022
Recoverable Direct Taxes Charges And Contributions
Recoverable direct taxes, charges and contributions	9. Recoverable direct taxes, charges and contributions Schedule of direct taxes, fees and contributions recoverable 2022 2021 Recoverable direct taxes, charges and contributions 1,238,686 2,042,361 Income tax (IR) and social contribution (CS) (i) 879,227 807,096 PIS / COFINS (ii) 194,452 1,164,772 IRRF (Withholding income tax) on interest earning bank deposits 120,417 37,738 Other 44,590 32,755 Current portion (720,808) (1,311,906) Non-current portion 517,878 730,455 (i) In September 2021, the Federal Supreme Court (STF), with general repercussions, established an understanding for the non-levy of Corporate Income Tax (IRPJ) and Social Contribution (CSLL) on the monetary restatement using the SELIC rate in cases of undue payment. The specific TIM lawsuit is still pending judgment, TIM recorded its best estimate to date, in the amount of R$ 607 547 (ii) The Recoverable PIS/COFINS amounts mainly refer to credits from a legal proceeding filed by TIM Celular S.A. (ultimately merged into TIM S.A., as well as TIM S.A. itself), with a favorable final decision in Higher Courts which discussed the exclusion of the ICMS from the PIS and COFINS calculation bases. According to the Company’s internal assessment, the Company expects to use these credits in the next 12 months. In March 2017, the Federal Supreme Court (“STF”) recognized the unconstitutionality of including ICMS amounts in the calculation base of PIS and COFINS contributions. TIM S.A. (previously named “Intelig Telecomunicações Ltda.”), as the surviving company from the merger of TIM Celular S.A. and other entities existing in the Group in the past, which had filed proceedings of the same nature, has been challenging this issue in court since 2006, with effects retroactive to five years, as permitted by the legislation. The total amount recorded in 2019 related to these credits was R$ 3,023 1,795 1,228 The amount recorded are updated monthly at the interest rate equivalent to the reference rate of the Special Settlement and Custody System (Selic), available on the website of the Brazilian Federal Revenue. In May 2021, the Brazilian Supreme Court (STF) ended the discussion regarding the credit rights of the companies, defining in the judgment of Motions for Clarification that the exclusion of ICMS from the PIS and COFINS calculation basis is valid as of March 15, 2017, when the general repercussion thesis (Topic 69) was established, in the judgment of Special Appeal (RE) No. 574706. Considering that the judges ratified that the ICMS not included in the PIS/COFINS calculation basis is highlighted in the invoice, we confirm that the procedures adopted by TIM S.A., when providing for PIS/COFINS credits, are adequate. In 2021, TIM had utilized credits arising from the process of exclusion of ICMS from the calculation bases of PIS and COFINS, for payments of federal taxes, in the total amount of R$ 957 619

Deferred income tax and social

Deferred income tax and social contribution	12 Months Ended
	Dec. 31, 2022
Deferred Income Tax And Social Contribution
Deferred income tax and social contribution	10. Deferred income tax and social contribution Deferred income tax and social contribution are recognized on (1) tax losses and accumulated tax loss carryforwards; and (2) temporary differences arising from differences between the tax basis of assets and liabilities and their book values in the consolidated financial statements. Deferred income tax is determined using the tax rates (and tax laws) enacted, or substantially enacted, up to the balance sheet date. Subsequent changes in tax rates or tax legislation may modify the deferred tax credit and debit balances. Deferred tax assets on income tax and social contribution are recognized only in the event of a profitable track record and/or when the annual forecasts prepared by the Company. The balances of deferred income tax and social contribution assets and liabilities are shown in the balance sheet at their net amounts, when there is both a legal right and an intention to offset them at the time when the current taxes are ascertained, usually in relation to the same legal entity and the same taxation authority. Thus, deferred tax assets and liabilities belonging to different entities are in general shown separately, not at their net amounts. On December 31, 2022, and 2021, the prevailing tax rates were 25 9 30 The amounts recorded are as follows: Schedule of deferred taxes assets and liabilities 2022 2021 Losses carried forward – income tax and social contribution 225,882 219,876 Temporary differences: Provision for legal and administrative proceedings 381,865 330,627 Provision for expected credit losses 220,911 257,529 Lease of LT Amazonas infrastructure 34,657 32,377 Deferred income tax on accounting adjustments: Profit sharing 49,989 40,177 Taxes with enforceability suspended (i) 711,897 437,950 Amortized Goodwill – TIM Fiber (ii) (34,560) (34,560) Derivative financial instruments (161,174) (143,948) Capitalized interest - 4G and 5G (281,468) (233,433) Deemed cost – TIM S.A. (32,177) (42,617) Adjustments related to IFRS 16 (iii) 596,495 369,521 Accelerated depreciation (iv) (715,041) (466,863) Fair value adjustment I–Systems (former FiberCo) (v) (249,477) (249,477) Impairment loss (vi) 557,932 - Amortization of surplus 45,591 Other 146,218 19,729 Total deferred taxes - Assets 1,497,540 536,888 Deferred income tax and social contribution on tax losses and negative bases not recognized yet (129,954) - Deferred active tax portion 1,367,586 536,888 (i) Mainly represented by the Fistel fee (TFF) for the financial years 2020, 2021 and 2022, the TFF referring to Cozani's 2022 financial year is also added. The Operating Inspection Fee (TFF) for the years 2020, 2021 and 2022 of TIM S.A. and TFF for 2022 of Cozani had its payments suspended by virtue of an injunction and, therefore, still do not have a specific date for payment. See Note 22 for details. (ii) Represented by the goodwill on the business combination of companies TIM Fiber RJ and SP acquired by TIM in 2012, partially realized in November 2021 after the completion of the transaction for the sale of 51% of the equity interest in I-Systems to IHS, as described in Note 1. (iii) Represents the addition of new contracts, mainly due to the acquisition of Cozani. The temporary difference of the IFRS 16 contracts is due to the difference in the timing of recognition of the accounting and tax expense, under the terms of the current legislation. (iv) As of the 1Q20, TIM S.A. excludes the portion of acceleration of depreciation of movable assets belonging to property, plant and equipment from the calculation basis of the IRPJ and CSLL, due to their uninterrupted use in three operating shifts, supported by technical expert report, as provided for in Article 323 of the RIR/2018, or by the adequacy to the tax depreciation provided for in IN 1700/2017. Such tax adjustment generated a deferred liability of R$ 663 million until December 31, 2022 (R$ 467 million up to December 31, 2021) and applied as of January 1, 2020. (v) Refers to deferred charges on the fair value of the non-majority interest calculated in the sale transaction described in Note 1 that took place in November 2021 between TIM S.A. and IHS Fiber Brasil - Cessão de Infraestruturas Ltda. (vi) Represents the deferred charges constituted, mainly due to the impairment of tangible assets, onerous capacity contracts and deferred taxes, recorded by subsidiary Cozani. Expectation of recovery of tax credits The estimates of recoverability of tax credits were calculated taking into consideration financial and business assumptions available on December 31, 2022. Based on these projections, the company has the following expectation of recovery of credits: Schedule of expectations to recover the credits Deferred income tax and social contribution Tax losses and negative basis Temporary differences Total 2023 80,475 504,340 2024 15,453 515,457 2025 - 385,264 >2026 - (133,403) Total 95,928 1,271,658 1,367,586 The company based on a history of profitability and based on projections of future taxable results, constitutes deferred income tax credits and social contribution on all of its tax losses, negative social contribution basis and temporary differences. Considering that Cozani does not have a history of taxable profit, deferred tax assets on tax losses and negative basis of social contribution in the amount of R$ 129,954 The Company used credits from tax losses and the negative basis of social contribution in the amount of R$ 123,948 255,252

Prepaid expenses

Prepaid expenses	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses
Prepaid expenses	11. Prepaid expenses Schedule of prepaid expenses 2022 2021 Prepaid expenses 359,109 358,287 Advertisements not released ( i 2,361 86,154 Rentals and insurance 64,544 67,034 Incremental costs for obtaining contracts with customers ( ii 178,543 153,988 IT Services ( iii 21,500 28,626 Prepaid contractual expenses ( iv 77,810 - Other 14,351 22,485 Current portion (278,851) (275,148) Non-current portion 80,258 83,139 (i) Represent prepaid payments of advertising expenses for products and services of the TIM brand that are recognized in the result according to the period of serving the advertisement. (ii) It is substantially represented by incremental costs related to sales commissions paid to partners for obtaining customer contracts arising from the adoption of IFRS 15, which are deferred to the result in accordance with the term of the contract and/or economic benefit, usually from 1 2 (iii) They represent prepayments of IT services expenses for network and migration of information to the “cloud”. (iv) It refers to the payment in April 2022 of TSA (Transition Service Agreement), in the amount of R$ 250,722 77,810

Judicial deposits

Judicial deposits	12 Months Ended
	Dec. 31, 2022
Judicial Deposits
Judicial deposits	12. Judicial deposits They are recorded at historical cost and updated according to current legislation. Schedule of detailed information about judicial deposits 2022 2021 Judicial deposits 1,377,560 718,773 Civil 974,482 285,583 Labor 117,583 128,607 Tax 184,435 178,914 Regulatory 113 111 Online attachment (i) 100,947 125,558 (i) Refer to legal blockages directly in the company's current accounts and financial investments linked to certain legal proceedings. This amount is periodically analyzed and when identified, reclassification is made to one of the other specific accounts of the legal deposit item. Civil These are court deposits to guarantee the execution of civil proceedings where the Company is challenging the amounts involved. Most of these proceedings refer to lawsuits filed by customers, involving issues of consumer rights, among others. There are some processes with differentiated matters, for instance, in which the value set by ANATEL for vacating certain transmission sub-bands is discussed, enabling the implementation of 4G technology. In this case, the amount deposited updated in court under discussion is R$ 77,854 72,533 In a Material Fact released on October 4, 2022, a preliminary decision had been handed down by the 7 th On October 19, 2022, TIM deposited the amount of R$ 670 Labor These are amounts deposited in court as guarantees for the execution and the filing of appropriate appeals, where the relevant matters or amounts involved are still being discussed. The total amount has been allocated between the various claims filed by registered employees and third-party service providers. Tax The Company has legal deposits, relating to tax matters, made to support several ongoing legal discussions. Such deposits mainly relate to the following discussions: (a) Use of credit in the acquisition of electricity directly employed in the production process of companies, matter with positive bias in the judiciary. The current value of the deposits referring to this discussion is R$ 36,417 34,289 (b) CPMF levy on loan conversion operations into the Company’s equity; recognition of the right not to collect the contribution allegedly levied on the simple change of ownership of current accounts due to merger. The current value of the deposits referring to this discussion is R$ 5,295 9,073 (c) Constitutionality of the collection of the functioning supervision fee (TFF - Taxa de Fiscalização do Funcionamento 22,178 20,022 (d) Non-homologation of compensation of federal debts withholding income tax credits (IRRF) for the alleged insufficiency of credits, as well as the deposit made for the purposes of release of negative Certificate of debts. The current value of the deposits referring to this discussion is R$ 11,557 11,254 (e) Incidence of ISS on import services and third parties; alleged lack of collection in relation to ground cleaning and maintenance service of BRS (Base Radio Station), the ISS itself, the ISS incident on co-billing blackberry 8,651 8,048 (f) Accessory services provided for in the agreement 69/98 ICMS incident on the provision of communication services of the amounts charged for ACCESS, Membership, Activation, qualification, availability, subscription and use of the services, among others. The current value of the deposits referring to this discussion is R$ 3,623 3,478 (g) Requirement by ANATEL of the public price for the administration of numbering resources. The current value of the deposits referring to this discussion is R$ 3,766 3,582 (h) Deposit made by TIM S.A. – Unconstitutionality and illegality of the collection of FUST (Fund for Universalisation of Telecommunications Services). The right not to collect FUST, failing to include in its calculation base the revenues transferred by way of interconnection and EILD (Industrial Exploitation of Dedicated Line), as well as the right not to suffer the retroactive collection of the differences determined in function of not observing sum 7/2005 of ANATEL. The current value of the deposits referring to this discussion is R$ 63,967 61,752 (i) ICMS - Miscellaneous. Deposits made in several processes that discuss ICMS charges, mainly related to discussions on loan, DIFAL, exempt and non-taxed services, ICAP and Covenant 39. The current value of the deposits referring to this discussion is R$ 7,691 9,960 (j) Charges related to cases of Jornal do Brasil 11,524 9,730

Other assets

Other assets	12 Months Ended
	Dec. 31, 2022
Other Assets
Other assets	13. Other assets Schedule of other assets 2022 2021 Other assets 265,042 216,159 Advances to employees 7,092 6,795 Advances to suppliers 31,437 48,755 Amounts receivable from TIM Brasil (Note 37) 22,790 23,069 Amounts receivable from incentivized projects 63,034 13,613 Recoverable INSS 69,794 66,386 Other 70,895 57,541 Current portion (199,644) (197,251) Non-current portion 65,398 18,908

Investment

Investment	12 Months Ended
	Dec. 31, 2022
Investment Abstract
Investment	14. Investment The ownership interest in associated company or subsidiary is valued using the equity accounting method. As mentioned in Note 1, in December 2020, the company Fiber Co (current I-Systems) was established and was 100% controlled by TIM S.A. In November 2021, as a result of the spin-off of net assets of the broadband business and the creation of I-Systems (formerly FiberCo) with subsequent sale of 51% of its equity interest on behalf of IHS, TIM S.A. assessed the transaction as a loss of control and stopped consolidating it, recording the investment in an associated company, in the amount of R$ 1,612,957 49 TIM S.A. has 49 49 a) Interest in associate As of December 31, 2022, TIM S.A. held 49% control over FiberCo (currently I-Systems). Schedule of interest in associated Associated companies 2022 I-Systems 2021 I-Systems Total number of shares 1,794,287,995 1,794,287,995 Interest in total capital 49 49 Shareholders' equity 1,422,034 1,794,288 Loss for the year (i) (125,687) (22,968) Equity in earnings (61,587) (11,254) Investment amount 1,540,116 1,601,703 Change of investment in associate I-Systems (associated company) Balance of investment on December 31, 2021 1,601,703 Net identifiable assets at fair value - Capital increase - Equity in earnings and amortization of surplus (61,587) Balance of investment on December 31, 2022 1,540,116 FiberCo (current I-Systems) (subsidiary) Balance of investment at December 31, 2020 1 Equity in earnings until October 2021 (318) Capital increase 1,211,789 Write-off of investment (1,211,472) Balance of investment on November 16, 2021 - I-Systems (associated company) Balance of investment on December 31, 2020 - Revaluation of minority interest at fair value 1,612,957 Equity in earnings - November 2021 and December 2021 (11,254) Balance of investment on December 31, 2021 1,601,703

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Property, plant and equipment	15. Property, plant and equipment Property, plant and equipment are stated at acquisition and/or construction cost, less accumulated depreciation and impairment losses (the latter only if applicable). Depreciation is calculated based on the straight-line method over terms that take into account the expected useful lives of the assets and their residual values. On December 31, 2022 and 2021, the Company does not present indications of impairment in its property, plant and equipment. Property, plant and equipment values recorded in the acquisition of Cozani were adjusted to its recoverable values as described in Note 14. The estimated costs of dismantling towers and equipment on rented properties are capitalized and depreciated over the estimated useful lives of these assets. The Company recognizes the present value of these costs in property, plant and equipment with a counter-entry to the liability “provision for future asset retirement”. Interest incurred on updating the provision is classified within financial expenses. Gains and losses on disposal are determined by comparing the amounts of these disposals with the book value at the time of the transaction and are recognized in “other operating expenses (revenue), net” in the statement of income. · Changes in property, plant and equipment Schedule of changes in property, plant and equipment Balance in December 2021 Additions / depreciation Write-offs Transfers Acquisitions of subsidiary (Note .1.2) Balance in December 2022 Total cost of property, plant and equipment, gross 49,159,678 6,031,485 (735,593) - 11,302,035 65,757,605 Commutation/transmission equipment 25,854,454 (4,788) (129,957) 3,028,504 6,313,024 35,061,237 Fiber optic cables 778,512 - - 4,884 - 783,396 Leased handsets 2,806,454 752 (17,149) 166,099 920,690 3,876,846 Infrastructure 6,443,285 - (16,296) 493,409 789,657 7,710,055 Informatics assets 1,756,340 - (342,836) 31,032 336,161 1,780,697 General use assets 916,845 - (4,840) 41,503 13,054 966,562 Right of use assets 9,779,327 2,205,253 (223,107) - 2,929,449 14,690,922 Land 40,794 - (992) - - 39,802 Construction in progress 783,667 3,830,268 (416) (3,765,431) - 848,088 Total Accumulated Depreciation (30,851,278) (5,052,761) 591,144 - (7,783,558) (43,096,453) Commutation/transmission equipment (18,187,994) (2,234,352) 129,196 - (5,941,968) (26,235,118) Fiber optic cables (522,205) (61,649) - - - (583,854) Leased handsets (2,534,691) (155,902) 11,694 - (919,560) (3,598,459) Infrastructure (4,043,155) (390,832) 15,654 - (573,680) (4,992,013) Informatics assets (1,629,730) (78,418) 369,807 - (337,265) (1,675,606) General use assets (649,229) (50,097) 4,397 - (11,085) (706,014) Right of use assets (3,284,274) (2,081,511) 60,396 - - (5,305,389) Total property, plant and equipment, net 18,308,400 978,724 (144,449) - 3,518,477 22,661,152 Commutation/transmission equipment 7,666,460 (2,239,140) (761) 3,028,504 371,056 8,826,119 Fiber optic cables 256,307 (61,649) - 4,884 - 199,542 Leased handsets 271,763 (155,150) (5,455) 166,099 1,130 278,387 Infrastructure 2,400,130 (390,832) (642) 493,409 215,977 2,718,042 Informatics assets 126,610 (78,418) 26,971 31,032 (1,104) 105,091 General use assets 267,616 (50,097) (443) 41,503 1,969 260,548 Right of use assets 6,495,053 123,742 (162,711) - 2,929,449 9,385,533 Land 40,794 - (992) - - 39,802 Construction in progress 783,667 3,830,268 (416) (3,765,431) - 848,088 Balance in December 2020 Additions Write-offs (i) Transfers Balance in December 2021 Total cost of property, plant and equipment, gross 47,429,167 5,572,362 (3,841,851) - 49,159,678 Commutation/transmission equipment 25,875,916 26,905 (2,920,511) 2,872,144 25,854,454 Fiber optic cables 878,100 - (125,366) 25,778 778,512 Leased handsets 2,643,336 805 (13,495) 175,808 2,806,454 Infrastructure 6,436,572 - (511,635) 518,348 6,443,285 Informatics assets 1,770,386 - (46,584) 32,538 1,756,340 General use assets 902,287 - (43,401) 57,959 916,845 Right of use assets 8,367,895 1,591,307 (179,875) - 9,779,327 Land 40,794 - - - 40,794 Construction in progress 513,881 3,953,345 (984) (3,682,575) 783,667 Total Accumulated Depreciation (29,328,469) (3,951,760) 2,428,951 - (30,851,278) Commutation/transmission equipment (18,130,526) (1,983,589) 1,926,121 - (18,187,994) Fiber optic cables (482,613) (65,669) 26,077 - (522,205) Leased handsets (2,398,217) (145,661) 9,187 - (2,534,691) Infrastructure (4,018,854) (408,540) 384,239 - (4,043,155) Informatics assets (1,617,970) (58,209) 46,449 - (1,629,730) General use assets (637,903) (48,204) 36,878 - (649,229) Right of use assets (2,042,386) (1,241,888) - - (3,284,274) Total property, plant and equipment, net 18,100,698 1,620,602 (1,412,900) - 18,308,400 Commutation/transmission equipment 7,745,390 (1,956,684) (994,390) 2,872,144 7,666,460 Fiber optic cables 395,487 (65,669) (99,289) 25,778 256,307 Leased handsets 245,119 (144,856) (4,308) 175,808 271,763 Infrastructure 2,417,718 (408,540) (127,396) 518,348 2,400,130 Informatics assets 152,416 (58,209) (135) 32,538 126,610 General use assets 264,384 (48,204) (6,523) 57,959 267,616 Right of use assets 6,325,509 349,419 (179,875) - 6,495,053 Land 40,794 - - - 40,794 Construction in progress (II) 513,881 3,953,345 (984) (3,682,575) 783,667 (i) In the year 2021, net write-offs are mainly represented by: . R$ 1,218,340 as write-off of property, plant and equipment, which makes up part of the balance of R$ 1,211,789 of net assets that was paid-in as share capital of I-Systems (formerly FiberCo) on November 1, 2021, as described in Note 1. . R$ 179,875 in rights of use in leases due to remeasurement of contracts, including changes in the term and scope of rentals. (ii) The construction in progress represents the cost of projects in progress related to the construction of networks and/or other tangible assets in the period of their construction and installation, until the moment they come into operation, when they will be transferred to the corresponding accounts of these assets. The lease rights of use are represented by leased agreements of identifiable assets within the scope of IFRS16 standard. These rights refer to leases of network infrastructure, stores and kiosks, real estate, land (Network) and fiber, as below: Schedule of right of use in lease Right-of-use in lease Network infrastructure Shops & kiosks & real estate Land (Network) Fiber Total Balances at December 31, 2021 3,048,509 541,312 1,504,233 1,400,999 6,495,053 Opening balance 2,143,142 - 786,307 - 2,929,449 Additions 1,312,785 243,162 560,755 88,551 2,205,253 Remeasurement (60,187) (14,715) (83,045) (4,764) (162,711) Depreciation (1,097,799) (130,549) (374,459) (478,704) (2,081,511) Balances at December 31, 2022 5,346,450 639,210 2,393,791 1,006,082 9,385,533 Useful life – % 12.25 11.25 12.12 7.41 Schedule of depreciation rates · Depreciation rates Annual fee % Commutation / transmission equipment 08 14.29 Fiber optic cables 4 10 Leased handsets 14.28 50 Infrastructure 4 20 Informatics assets 10 20 General use assets 10 20 In 2022, pursuant to IAS 16, the Company assessed the useful life estimates for their property, plant and equipment, concluding that there were no significant changes or alterations to the circumstances on which the estimates were based that would justify changes to the useful lives currently in use.

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2022
Intangible Assets
Intangible assets	16. Intangible assets Intangible assets are measured at historical cost less accumulated amortization and impairment losses (if applicable) and reflect: (i) the purchase of authorizations and rights to use radio frequency bands, and (ii) software in use and/or development. Intangible assets also include: (i) infrastructure right-of-use of other companies, and (ii) goodwill on expectation of future profits in purchases of companies. Amortization charges are calculated using the straight-line method over the estimated useful life of the assets contracted and over the terms of the authorizations. The useful life estimates of intangible assets are reviewed regularly. Financial charges on funds raised generically (with no specific allocation), used to obtain a qualifying asset, which is an asset that necessarily demands a substantial period of time to become ready for intended use is capitalized as part of this asset’s cost when it is probable that will result in future economic benefits to the Group and such costs can be reliably measured. Within this concept, we had the capitalization of charges for the 700MHz 4G license between 2014 and 2019 and we currently have the capitalization of charges on the acquisition of the 5G license for the radio frequency not readily available and other obligations related to such radio frequency. Said capitalization occurs until the asset is considered available for use by Management, and as of that date onwards, capitalization of interest and charges on this asset ends. These costs are amortized over the estimated useful lives. The values of permits for the operation of SMP and rights to use radio frequencies, as well as software The cost of intangible assets acquired in a business combination corresponds to their fair value at acquisition date. After the initial recognition, the intangible assets are measured at cost, less accumulated amortization and impairment losses. Intangible assets with undefined useful lives are not amortized but tested for impairment on an annual basis, individually or at cash generating unit level. (a) Changes in intangible Schedule of movement in intangible assets Balance in December 2021 Additions/ Amortization Write-offs Transfers Acquisitions of subsidiary (Note 1.2) Balance in December 2022 Capitalized interest Total cost of intangible assets, gross 34,630,541 3,846,601 (3,200) - 258,961 6,446,789 45,179,692 Right to use software 19,911,004 - - 701,387 1,366,860 21,979,251 Authorizations 11,151,497 75,525 (3,200) 17,123 4,598,839 15,839,784 Goodwill 475,743 2,636,426 - - - 3,112,169 Infrastructure right-of-use - LT Amazonas 186,221 - - 15,557 - 201,778 Other assets 333,116 - - 5,001 481,090 819,207 Intangible assets under development 2,572,960 1,134,650 - (739,068) 258,961 - 3,227,503 Total Accumulated Amortization (24,045,462) (1,873,904) 3,200 - - (2,846,978) (28,763,144) Right to use software (17,432,018) (1,142,824) - - - (1,347,360) (19,922,202) Authorizations (6,357,666) (664,909) 3,200 - - (1,384,432) (8,403,807) Infrastructure right-of-use - LT Amazonas (76,697) (9,791) - - - - (86,488) Other assets (179,081) (56,380) - - - (115,186) (350,647) Total intangible assets, net 10,585,079 1,972,697 - - 258,961 3,599,811 16,416,548 Right to use software (c) 2,478,986 (1,142,824) - 701,387 - 19,500 2,057,049 Authorizations (f) 4,793,831 (589,384) - 17,123 - 3,214,407 7,435,977 Goodwill (d) 475,743 2,636,426 - - - - 3,112,169 Infrastructure right-of-use - LT Amazonas (e) 109,524 (9,791) - 15,557 - - 115,290 Other assets 154,035 (56,380) - 5,001 365,904 468,560 Intangible assets under development 2,572,960 1,134,650 - (739,068) 258,961 - 3,227,503 Balance in December 2020 Additions/ Amortization Write-offs Transfers Balance in December 2021 Total cost of intangible assets, gross 31,444,050 4,352,331 (1,165,840) - 34,630,541 Right to use software 19,117,515 - (112,626) 906,115 19,911,004 Authorizations 9,931,248 50,408 (1,737) 1,171,578 11,151,497 Goodwill (i) 1,527,220 - (1,051,477) - 475,743 Infrastructure right-of-use - LT Amazonas 177,866 - - 8,355 186,221 Other assets 329,626 - - 3,490 333,116 Intangible assets under development 360,575 4,301,923 - (2,089,538) 2,572,960 Total Accumulated Amortization (22,416,975) (1,739,937) 111,450 - (24,045,462) Right to use software (16,378,487) (1,164,210) 110,679 - (17,432,018) Authorizations (5,816,241) (542,196) 771 - (6,357,666) Infrastructure right-of-use - LT Amazonas (67,966) (8,731) - - (76,697) Other assets (154,281) (24,800) - (179,081) Total intangible assets, net 9,027,075 2,612,394 (1,054,390) - 10,585,079 Right to use software (c) 2,739,028 (1,164,210) (1,947) 906,115 2,478,986 Authorizations (f) 4,115,007 (491,788) (966) 1,171,578 4,793,831 Goodwill (d) 1,527,220 - (1,051,477) - 475,743 Infrastructure right-of-use - LT Amazonas (e) 109,900 (8,731) - 8,355 109,524 Other assets 175,345 (24,800) - 3,490 154,035 Intangible assets under development 360,575 4,301,923 - (2,089,538) 2,572,960 The intangible assets in progress represent the cost of projects in progress related to the intangible assets in the period of their construction and installation, until the moment they come into operation, when they will be transferred to the corresponding accounts of these assets. As of December 2021, includes 5G License acquisition values, pursuant to Note 16.f. (i) In 2022, with the acquisition of Cozani (see Note 1.2.1 and 15.d.1), goodwill was recorded in the business combination of R$ 2,636,426 (b) Amortization rates Schedule of amortization rates Annual fee % Software licenses 20 Authorizations 5 50 Right to use infrastructure 5 Other assets 7 10 (c) Software licenses The costs associated with maintaining software Directly attributable costs that are capitalized as part of the software product are related to employee costs directly allocated in its development. (d) Goodwill registered (d.1) Goodwill on the acquisition of Cozani As described in Note 1.2.1, in April 2022 the Company acquired 100% of the voting shares of Cozani, with a total purchase consideration transferred of R$ 7,211,585 4,575,159 R$ 2,636,426 The Group describes the accounting practice adopted in business combinations in the Note 2(e) that After initial recognition, the goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group’s cash-generating units that are expected to benefit from the combination. The goodwill was allocated to the mobile cash generating unit, which, in the case of the Group, is the only one identified so far. (d.2) Goodwill registered in previous years The Company has the following goodwill based on expectation of future profitability at December 31, 2022 and 2021. Goodwill from TIM Fiber SP and TIM Fiber RJ acquisitions 1,159,649 In November 2021, the Company concluded the drop-down of liquid assets related to the residential broadband business linked to the secondary network infrastructure to the wholly-owned subsidiary FiberCo and sold 51% of the equity interest in FiberCo, currently named I- Systems, on behalf of IHS. Currently, due to the closing of the transaction, TIM S.A. wrote-off about 90% of the total goodwill recorded in the acquisition of TIM Fiber SP Ltda. and TIM Fiber RJ S.A. in the amount of R$ 1,051,477. As a result, IHS currently holds 51% of the share capital of I-Systems, with TIM S.A. having a minority (non-controlling) interest of 49% in I-Systems. Consequently, with the closing of this deal in November 2021, the goodwill initially recorded on the acquisition of the companies Fiber RJ and Fiber SP was reduced to R$ 108,171 On August 31, 2020, with the merger of TIM Participações S.A. by TIM S.A., the Company recorded the goodwill arising from the merger of the net assets of TIM Participações, which were originated in acquisition transactions as described below: Goodwill acquisition of "Intelig" by TIM Participações 210,015 impairment Goodwill from the acquisition of minority interests in TIM Sul and TIM Nordeste 157,556 Impairment test As required by the accounting standard, the Company tests goodwill on business combinations. The methodology and assumptions used by Management for the aforementioned impairment test is summarized below: The management of the Company understands that the smallest unit generating cash for impairment On December 31, 2022, the impairment For the calculation of fair value, the level of hierarchy within which the measurement of the fair value of the asset (cash generating unit) is classified was considered. For the company, as there is only one CGU this was classified in its entirety as Level 1, for the disposal costs we consider that it is irrelevant considering the variation between the fair value level 1 and the book value of the cash generating unit. The fair value of Tier 1 instruments comprises instruments traded on active markets and based on market prices quoted at the balance sheet date. A market is considered active when the quoted prices are readily and regularly available from an Exchange, distributor, broker, industry group, pricing service or regulatory agency, and these prices represent actual market transactions which occur regularly on a purely commercial basis. Company’s shares are traded on B3 – Brasil, Bolsa, Balcão (“B3”) with code (TIMS3) and have a regular trading volume that allows the measurement (Level 1) as the product between the quoted price for the individual asset or liability and the amount held by the entity. In 2022, the measurement was made based on the value of the share at the balance sheet closing date and sensitivity tests were also performed and in none of the scenarios was identified any indication of impairment, being the fair value determined higher than the book value. Therefore, being the fair value higher than the book value, it is not necessary to calculate the value in use. The effects of TIM Participações (holding incorporated by TIM S.A.) on the value of the book value in 2021 were irrelevant and, also, its effects on the result of the Company. Therefore, the calculations carried out at the consolidated level essentially contemplate the results and accounting balances of TIM S.A., so the management of the Company concludes that the use of the fair value less of cost of sales methodology is adequate to conclude that there is no provision for impairment since the fair value less the cost of sales is higher than the total book value of the cash generating unit. On December 31, 2022, the Company carried out the analysis of all tangible, intangible assets and investments and did not identify any impairment indicators. (e) Infrastructure right-of-use - LT Amazonas The company has signed infrastructure rights agreements with companies that operate electricity transmission lines in the Northern Region of Brazil. These contracts fall within the scope of IFRIC 4 as financial commercial leases. Additionally, the Company has signed network infrastructure sharing agreements with Telefónica Brasil S.A., also in the North Region. In these, the two operators optimize resources and reduce their respective operating costs. (f) Authorizations 4G License In this item are recorded the values related to the acquisition of Lot 2 in the auction of the 700 MHz band in the amount of R$ 1,739 1,199 1,199 5G License In 2021, there was an addition regarding the acquisition of the 5 th In November 2021, TIM participated in the 5G Auction and was the winner of several lots in the 2.3GHz, 3.5Ghz and 26Ghz radio frequency bands. These licenses will be paid over a period of 10 20 884 2,680 Aiming to fulfill the additional obligations, the Company foresees, according to the notice, that there will the constitution of managing entities, which are only intended to fulfill the commitments provided for in the Auction. The companies that win the Auction must disburse only the amounts provided for in the public notice so that such entities comply with the defined obligations. There are additional obligations provided for related to 3.5GHz radio frequency (the band cleaning obligation, interference solution, among others), which must be complied with by the Band Management Entity (“EAF”), and related to 26GHz radio frequency (connectivity project for public schools), which must be complied with by the Entity Managing the Connectivity of Schools (“EACE”). On the signature date of the terms, in December 2021, the 2.3GHz and 26GHz radio frequencies were readily available for use by the Company (operating assets), generating the registration in 2021 in “Authorizations” of the amounts related to the licenses (R$ 614 million) and the obligations related to the 26GHz license, which will be fulfilled through EACE (R$ 550 million). The disbursements with EACE (R$ 633 million), provided for in the Public Notice, will occur in 5 semi-annual installments between 2022 and 2024, and are monetarily restated by the IGP-DI. The Company evaluated the application of the concept of adjustment to present value (“AVP”) upon initial recognition (R$ 83 million). The 3.5GHz radio frequency was not readily available, requiring spectrum cleaning activities to be available for use, and, thus, it was registered in assets in progress (R$ 270 million). Therefore, the obligations related to this activity, to be carried out by EAF (R$ 2,104 million) were also recorded under assets in progress. The disbursements with the EAF, as provided for in the Public Notice, were restated by the IGP-DI until the disbursement dates. Such disbursements took place in 2 installments in 2022 (R$ 1,090 million in February and R$ 1,133 million in May) to EAF. Furthermore, as described above, the Company capitalizes loan costs for qualifying assets that require a substantial period of time to be in a condition for use as intended by Management. This concept includes the 3.5GHz radio frequency. On December 31, 2022, the Company recorded R$ 290 million in intangible assets referring to Selic interest (R$ 1 million in 2021) incurred on the 3.5GHz radio frequency, and R$ 99 million related to the inflation adjustment of amounts due to the EAF (R$ 19 million in 2021). Said balances are recorded under assets in progress. Thus, the total effect on the Company’s intangible assets on December 31, 2022 referring to 5G radio frequencies and related obligations was R$ 3,866 3,584 2,753 2,394 1,113 1,190

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases Abstract
Leases	17. Leases When entering into a contract, the Company assesses whether the contracts signed are (or contain) a lease. An agreement is (or contains) a lease if it transmits the right to control the use of an identified asset for a period of time in exchange for consideration. Leases whose the Company is a lessee are capitalized at the lease's commencement at the lower of the fair value of the leased asset (right-of-use) and the present value of payments provided for in contract, and lease liability as a counterparty. Interest related to the leases is taken to income as financial costs over the term of the contract. Leases in which the Company, as a lessor, transfers substantially all the risks and rewards of ownership to the other party (lessee) are classified as finance leases. These lease values are transferred from the intangible assets of the Company and are recognized as a lease receivable at the lower of the fair value of the leased item and/or the present value of the receipts provided for in the agreement. Interest related to the lease is taken to income as financial income over the contractual term. Asset leases are financial assets or liabilities classified and/or measured at amortized cost. Assets Schedule of lease receivables 2022 2021 LT Amazonas 179,305 166,944 Sublease “resale stores” – IFRS 16 59,341 76,177 238,646 243,121 Current portion (30,643) (30,076) Non-current portion 208,003 213,045 The table below presents the schedule of cash receipts for the agreement currently in force, representing the estimated receipts (nominal values) in the signed agreements. These balances differ from those shown in the books since, in the case of the latter, the amounts are shown at present value. Schedule of cash receipts Up to Dec 2023 Jan 2024–Dec 2028 Jan 2028 onwards Nominal values Present value 33,936 127,757 226,662 388,355 238,646 LT Amazonas (i) 29,354 119,410 168,503 317,267 179,305 Sublease “resale stores” – IFRS 16 4,582 8,347 58,159 71,088 59,341 (i) LT Amazonas As a result of the contract signed with LT Amazonas, the Company signed network infrastructure sharing agreements with Telefónica Brasil S.A. In these agreements, the company and Telefónica Brasil S.A. share investments made in the Northern Region of Brazil. The company has monthly amounts receivable from Telefónica Brasil S.A. for a period of 20 years, adjusted annually by the IPC-A. The discount rate used to calculate the present value of the installments due is 12.56 (ii) Subleases - Stores - IFRS 16 The Company, due to sublease agreements for third parties in some of its stores, recognized the present value of short and long term receivables, which are equal in value and term to the liability cash flows of the contracts called “resale stores”. The impact on lease liabilities is reflected in the group “Leases - Shops & Kiosks and Real Estate”. Liabilities Schedule of lease liabilities 2022 2021 LT Amazonas (i) 327,505 302,091 Sale of Towers ( leaseback 1,730,214 1,507,629 Other (iv) 158,314 142,458 Sub-total 2,216,033 1,952,178 Other leases (iii): Leases – Network Infrastructure 6,123,914 3,345,930 Leases - Shops & kiosks & real estate 746,028 653,422 Leases - Land (Network) 2,664,315 1,657,345 Leases – Fiber 1,081,575 1,454,664 Subtotal lease IFRS 16 10,615,832 7,111,361 Total 12,831,865 9,063,539 Current portion (2,257,211) (1,269,878) Non-current portion 10,574,654 7,793,661 The amount of interest paid in the year ended December 31, 2022, related to IFRS 16 in the Company was R$ 1,001,311 599,296 In accordance with IFRS 3, in a business combination, lease liabilities must be measured at the present value of the remaining lease balance as if the lease agreement acquired was a new lease agreement on the acquisition date. The impact on Lease Liabilities on the acquisition date is R$ 2,929,449 The consolidated network infrastructure lease amounts and right of use include, on December 31, 2022, R$ 755 Changes to the lease liabilities are shown in Note 39. The table below presents the future payment schedule for the agreements in force, representing the estimated disbursements (nominal values) in the signed agreements. These nominal balances differ from those shown in the books since, in the case of the latter, the amounts are shown at present value: Schedule of other lease operations Up to Dec 2023 Jan 2024–Dec 2028 Jan 2029 onwards Nominal values Present value Total - Lease liability 3,109,546 8,468,542 8,295,305 19,873,393 12,831,865 LT Amazonas (i) 65,620 226,810 320,214 612,644 327,505 Sale and leaseback of Towers (ii) 291,462 1,168,828 2,223,774 3,684,064 1,730,214 Other (iii) 36,365 132,035 43,125 211,524 158,314 Total other leases (iv) 2,716,099 6,940,869 5,708,192 15,365,161 10,615,832 Leases – Network infrastructure 1,324,986 3,942,271 3,411,227 8,678,483 6,123,914 Leases - Shops & kiosks & real estate 206,017 505,493 491,755 1,203,265 746,028 Leases - Land (Network) 645,485 1,837,641 1,805,210 4,288,337 2,664,315 Leases – Fiber 539,611 655,464 - 1,195,076 1,081,575 i) LT Amazonas The Company executed agreements for the right to use the infrastructure of companies that operate electric power transmission lines in Northern Brazil (“LT Amazonas”). The terms of these agreements are for 20 years, counted from the date on which the assets are ready to operate. The contracts provide for monthly payments to the electric power transmission companies, restated annually at the IPCA. The discount rate used to calculate the present value of the installments due is 14.44 ii) Sale and leaseback The Company entered into two Sales Agreements with American Tower do Brasil Cessão de Infraestruturas Ltda. (“ATC”) in November 2014 and January 2015 for up to 6,481 3 In total, 5,873 towers were transferred, being 54,336 and 5,483 in the years 2017, 2016 and 2015, respectively. This transaction resulted in a sales amount of R$ 2,651,247 1,088,390 The discount rates used at the date of the transactions, ranging from 11.01 17.08 (iii) It is substantially represented by lease transactions in transmission towers. (iv) Other leases: In addition to lease agreements mentioned above, the Company also has lease agreements that qualify within the scope of IFRS 16. The present value, principal and interest value on December 31, 2022 for the above contracts was estimated month-to-month, based on the average incremental rate of the Company’s loans, namely 13.24 8.94 Lease agreements within the scope of IFRS 16 acquired through the acquisition of Cozani were remeasured on the acquisition date to reflect the Company’s expectation of the lease term and average incremental borrowing rate. The amount recorded on the acquisition date was R$ 2,929,449 The lease amounts considered low-value or short-term (less than 12 months) were recognized as rental expenses and totaled R$ 40,723 36,310

Other amounts recoverable

Other amounts recoverable	12 Months Ended
	Dec. 31, 2022
Other Amounts Recoverable
Other amounts recoverable	18. Other amounts recoverable These refer to Fistel credit amounts arising from the reduction of the customer base, which may be offset by future changes in the base, or used to reduce future obligations, and are expected to be used in the reduction of the TFF contribution (operating supervision fee) due to Fistel. As of December 31, 2022, this credit is R$ 26,519 28,661

Supplier

Supplier	12 Months Ended
	Dec. 31, 2022
Supplier
Supplier	19. Supplier Accounts payable to suppliers are obligations payable for goods or services that were acquired in the usual course of business. They are initially recognized by fair value and subsequently measured by amortized cost using the effective interest rate method. Given the short maturity of these obligations, in practical terms, they are usually recognized at the value of the corresponding invoice. Schedule of supplier accounts payable 2022 2021 Supplier 4,237,229 3,267,404 Local currency 3,940,624 3,063,458 Suppliers of materials and services (i) 3,842,435 2,966,897 Interconnection (ii) 67,724 65,464 Roaming (iii) 1,857 212 Co-billing (iv) 28,608 30,885 Foreign currency 296,605 203,946 Suppliers of materials and services (i) 161,042 153,082 Roaming (iii) 135,563 50,864 Current portion 4,237,229 3,267,404 (i) Represents the amount to be paid to suppliers in the acquisition of materials and in the provision of services applied to the tangible and intangible asset or for consumption in the operation, maintenance and administration, in accordance with the terms of the contract between the parties. (ii) Refers to as the use of the network of other fixed and mobile operators such cases where calls are initiated on the TIM network and terminated on the other operators. (iii) Refers to calls made when the customer is outside their registration area and is considered a visitor on the other network. (iv) Refers to calls made by the customer when choosing another long-distance operator. The company entered into contracts with banks to assist its suppliers who requested drawee risk operations. In such operations, suppliers transfer their credit rights against the Company to the banks, with no right of recourse, aiming to receive them in advance by applying a discount. After carrying out the operations, the Company currently has the banks as creditors of the notes assigned by the suppliers in the original value and term of the assigned credit rights, without any associated financial charge or benefit. Trade notes payable related to these operations remain classified under “suppliers”. As of December 31, 2022, the Company has approximately R$ 260 350

Authorizations payable

Authorizations payable	12 Months Ended
	Dec. 31, 2022
Authorizations Payable
Authorizations payable	20. Authorizations payable On December 31, 2022, and 2021, the Company and its subsidiary have the following commitments with ANATEL: Schedule of licenses payables 2022 2021 Renewal of authorizations (i) 231,801 191,329 Updated ANATEL liability (ii) 186,307 164,269 Authorizations payable (iii) 1,255,282 3,525,489 Total 1,673,390 3,881,087 Current portion (507,685) (2,630,169) Non-current portion 1,165,705 1,250,918 (i) To provide the SMP, the Company obtained authorizations of the right to use radio frequency for a fixed term, renewable. 1 (ii) On December 5, 2014, the company signed the authorization term of the 700 MHz band and paid the equivalent of R$1,678 million, recording the remaining balance in the amount of R$ 61 million as commercial liability, according to the payment method provided for in the notice. On June 30, 2015, the company filed a lawsuit questioning the collection of the excess nominal value of R$ 61 million, restated at GP-DI totaling R$ 186 million as of December 31, 2022, which is still pending trial. (iii) As described in Note 16.f, in November 2021, TIM participated in the 5G Auction of the 2.3GHz, 3.5Ghz and 26Ghz radio frequency bands for the deployment of the 5th Generation mobile telephony, winning several lots in these radio frequencies. In December 2021, the Terms of Authorization were signed, characterizing the actual acquisition of the right over the lots of these radio frequencies. For the amounts related to radio frequencies (R$ 884 million upon initial registration), Selic rate interest is levied, and the Company will make annual payments for a period of 20 years (1 st nd As of December 31, 2022, the outstanding balance, considering the amounts related to radio frequencies and contributions to be made in the EACE entity, is R$ 1,255 million (R$ 3,525 million as of December 31, 2021). The authorizations payable on December 31, 2022 due in long-term is in accordance with the following schedule: Schedule of long-term is in accordance 2022 2024 375,203 2025 52,296 2026 52,296 2027 52,296 2028 52,296 2029 52,296 2030 52,296 >2031 476,726 1,165,705 The primary authorizations held by TIM S.A. on December 31, 2022, as well as their expiration dates, are shown in the table below: Schedule of authorizations payable Maturity date Authorization instruments 800 MHz, 900 MHz and 1,800 MHz Additional frequencies 1800 MHz 1900 MHz and 2100 MHz (3G) 2500 MHz V1 band (4G) 2500 MHz ( P band** (4G) 700 MHz (4G) 2.3 GHz (5G) 3.5 GHz (5G) 26 GHz (5G) Amapá, Roraima, Pará, Amazonas and Maranhão Mar 2031* Apr 2023 Apr 2023 Oct 2027 Part of AR92 (PA), Feb 2024* Dec 2029 - Dec 2041 Dec 2031 Rio de Janeiro and Espírito Santo Mar 2031* ES, Apr 2023 Apr 2023 Oct 2027 Part of AR21 (RJ), Feb 2024* Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Acre, Rondônia, Mato Grosso, Mato Grosso do Sul, Tocantins, Distrito Federal, Goiás, Rio Grande do Sul (except county of Pelotas and region) and municipalities of Londrina and Tamarana in Paraná Mar 2031* Apr 2023 Apr 2023 Oct 2027 Part of AR61 (DF), Feb 2024* Dec 2029 South – Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) São Paulo Mar 2031* Countryside, Apr 2023 Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Paraná (except counties of Londrina and Tamarana) November 2028 (800MHz); December 2032 (900 and 1800MHz)* Apr 2023 Apr 2023 Oct 2027 AR41, except Curitiba and the Metropolitan Region, Feb 2024* AR41, Curitiba and Metropolitan Region, July 2031 Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Santa Catarina 800 MHz – November 2028 1800 MHz – December 2032 Apr 2023 Apr 2023 Oct 2027 - Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Municipality and region of Pelotas, in the state of Rio Grande do Sul 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Pernambuco 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 Part of AR81, July 2031 Dec 2029 - Dec 2041 Dec 2031 Ceará 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Paraíba 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Rio Grande do Norte 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Alagoas Dec 2023* - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Piauí 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Minas Gerais (except the counties of Sector 3 of the PGO for 3G radio frequencies, leftovers and 5G) 800 MHz – November 2028 1800 MHz – December 2032 Apr 2023 Apr 2023 Oct 2027 Part of AR31, Feb 2030* Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Bahia and Sergipe 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 * Terms already renewed for 15 years. ** Only complementary areas in specific states. The primary authorizations held by Cozani on December 31, 2022, as well as their expiration dates, are shown in the table below: Schedule of authorization instruments Maturity date Authorization instruments 900 MHz 1,800 MHz Additional frequencies 1800 MHz 1,900 MHz and 2,100 MHz 2,500 MHz V2 band SP (except AR 11) - Dec 2032 - - Oct 2027 SP (AR 11) Dec 2032 - - Oct 2027 Paraná and Santa Catarina Dec 2032 * Dec 2032 * - - Oct 2027 Acre, Rondônia, Mato Grosso, Tocantins, Distrito Federal Dec 2032 * Dec 2032 * December 2032 Apr 2038 Oct 2027 Rio Grande do Sul Dec 2032 * - December 2032 - Oct 2027 Mato Grosso do Sul (Sector 22) and Goiás (Sector 25) Dec 2032 * Dec 2032 * - Apr 2038 Oct 2027 Mato Grosso do Sul (except Sector 22) and Goiás (except Sector 25) Dec 2032 * Dec 2032 * December 2032 Apr 2038 Oct 2027 Piauí, Ceará, Rio Grande do Norte, Paraíba, Pernambuco and Alagoas Mar 2031 * Mar 2031 * - - Oct 2027 Rio de Janeiro and Espírito Santo Mar 2031 * - - - Oct 2027 Amazonas, Roraima, Amapá, Pará, Maranhão, Minas Gerais and Espírito Santo - Mar 2031 * - - Oct 2027 Bahia, Sergipe, Rio de Janeiro and Minas Gerais - - - Apr 2038 Oct 2027 * Terms already renewed for 15 years.

Loans and financing

Loans and financing	12 Months Ended
	Dec. 31, 2022
Loans And Financing
Loans and financing	21. Loans and financing They are classified as financial liabilities measured at the amortized cost, and represented by non-derivative financial liabilities that are usually traded before maturity. In the initial recognition, they are recorded at the fair value and after the initial recognition they are measured based on the effective interest rate method. Appropriations of financial expenses according to the effective interest rate method are recognized in income, under financial expenses. Schedule of appropriation of financial expenses Description Currency Charges Maturity 2022 2021 KFW Finnvera (ii) USD Libor 6M+ 0.75% p.a. Jan 2024–Dec 2025 173,381 278,176 Scotia¹ (ii) USD 1.2410–3.2300% p.a. Dec 2023–Apr 2024 1,568,683 559,650 BNP Paribas (ii) USD 2.8220% p.a. Jan 2022 - 428,793 BNP Paribas (ii) BRL 7.0907% p.a. Jan 2024 515,265 515,166 Debêntures² (ii) BRL IPCA + 4.1682% p.a. (i) June 2028 1,771,797 1,667,399 BNDES (i) BRL IPCA + 4.2283% p.a. Nov 2031 394,139 396,281 BNB³ (i) BRL IPCA + 1.2228%–1.4945% Feb 2028 249,400 - BNDES (i) BRL TJLP + 1.95% p.a. Aug 2025 297,160 - Total 4,969,825 3,845,465 Current (1,264,967) (538,450) Non-current 3,704,858 3,307,015 ¹ Rates on outstanding debts on 12/31/2022 with Scotia Bank are between 1.4748% and 3.2300% p.a. ² The automatic decrease of up to 0.25 bps is estimated in remunerative interest and will comply with sustainable targets established in the indenture. ³ BNB interest rates already include a 15% discount for payment. Insurances (i) Certain receivables from TIM S.A.; (ii) Do not have a guarantee. The Company's financing, contracted with BNDES, was obtained for the expansion of the mobile telephone network and has restrictive contractual clauses that provide for the fulfilment of certain financial and non-financial rates calculated every six months. Financial indices are: (1) Shareholders' equity over total assets; (2) EBITDA on net financial expenses; (3) Total financial debt on EBITDA and (4) Short-term net financial debt to EBITDA. The Company has been complying with all the established ratios. The table below shows the position of financing and available lines of credit: Schedule of credit facilities Remaining amount Type Currency Date of opening Term Total value Amount used up to December 31, 2022 BNDES (i) TJLP May 2018 N/A 1,090,000 778,595 311,405 BNDES (ii) TJLP May 2018 N/A 20,000 12,190 7,810 FINAME (iii) IPCA Mar 2019 N/A 390,000 - 390,000 BNB (iv) IPCA Jan 2020 June 2023 752,479 503,351 249,128 Total R$: 2,252,479 1,294,136 958,343 Objective: (i) Support to TIM's investment plan for the years 2017 to 2019 including, but not limited to, the acquisition of national equipment. (ii) Investments in social projects within the community. (iii) Exclusive application in the acquisition of machinery and equipment, industrial systems and/or other components of national manufacture. (iv) Support to TIM's investment plan for the years 2020 to 2022 in the region of operation of Banco do Nordeste do Brasil. Loans and financing on December 31, 2022 due in long-term is in accordance with the following schedule: Schedule of long term portions of borrowing and financing 2024 1,282,496 2025 202,506 2026 698,866 2027 698,866 2028 659,624 2029 55,714 2030 55,714 2031 51,072 3,704,858 The nominal value of the loans and financing is consistent with their respective payment schedule. Schedule of nominal value of the loans Nominal value 2023 1,264,968 2024 1,282,496 2025 202,506 2026 698,866 2027 698,866 2028 659,624 2029 55,714 2030 55,714 2031 51,071 4,969,825 Fair value of loans In Brazil, there is no consolidated long-term debt market with the characteristics verified in the financing obtained from KFW Finnvera, which has the Finnish development agency Finnvera as guarantor. Both are financing for the purchase of equipment and, therefore, have a character of subsidy and promotion of commercial activity between the company and certain suppliers. For the purposes of fair value analysis, considering the characteristics of this transaction, the company understands that its fair value is equal to that recorded on the balance sheet. With respect to proceeds contracted with the Bank of Nova Scotia, BNP Paribas, Debentures and BNDES and BNB, the fair value of these loans is considered to be the present value of the active tip of the swap contracts that protect the Company from changes in exchange rates and interest. The fair value of the operations on December 31, 2022 is, respectively, R$ 1,519,742 59,199 1,670,839 361,828 219,697

Indirect taxes, charges and con

Indirect taxes, charges and contributions payable	12 Months Ended
	Dec. 31, 2022
Indirect Taxes Charges And Contributions Payable
Indirect taxes, charges and contributions payable	22. Indirect taxes, charges and contributions payable Schedule of indirect taxes charges and contributions payable 2022 2021 Indirect taxes, charges and contributions payable 2,097,468 1,421,955 Value added tax on goods and services - ICMS 222,120 303,721 ANATEL’s taxes and fees (i) 1,798,967 1,042,933 Imposto sobre Serviço 65,664 66,075 Other 10,717 9,226 Current portion (2,093,734) (1,418,682) Non-current portion 3,734 3,273 (i) In 2020, to minimize the impacts of the pandemic, Provisional Act 952, dated April 15, 2020, was enacted, authorizing the postponement of payment of taxes, such as TFF, Condecine and CFRP, in the amount of R$ 790 million, to August 31, 2020. In the third quarter of 2020, the Company made a partial payment in the amount of R$ 300 million referring to CFRP and Condecine, but due to a preliminary injunction in court, there was no need to pay the Fistel (TFF), which remains outstanding until the final and unappealable decision. In 2021, there was the partial payment of fees of approximately R$ 300 480 st During 2021, there was the recognition of R$ 51.2 In 2022, there was the partial payment of fees of approximately R$ 300 482.2 st In 2022, there was the recognition of R$ 163.0

Direct taxes, charges and contr

Direct taxes, charges and contributions payable	12 Months Ended
	Dec. 31, 2022
Direct Taxes Charges And Contributions Payable
Direct taxes, charges and contributions payable	23. Direct taxes, charges and contributions payable Current income tax and social contribution charges are calculated on the basis of the tax laws enacted, or substantially enacted, up to the balance sheet date. The legislation allows companies to opt for quarterly or monthly payment of income tax and social contribution. In 2022, the Company has chosen to make the quarterly payment of income tax and social contribution. Schedule of direct taxes charges and contributions payable 2022 2021 Direct taxes, charges and contributions payable 272,150 258,340 Income tax and social contribution 78,351 186,294 PIS/COFINS (Social integration program/Social security) 102,157 41,916 IRRF on interest on shareholders’ equity 65,311 - Other (i) 26,331 30,130 Current portion (262,344) (245,113) Non-current portion 9,806 13,227 (i) The breakdown of this account mainly refers to the company's adhesion to the Tax Recovery Program – REFIS from 2009 for payment of installments of the outstanding debts of federal taxes (PIS – Social Integration Program, COFINS – Contribution to Social Security Financing, IRPJ – Corporate Income Tax and CSLL – Social Contribution on Net Profit), whose final maturity will be on October 31, 2024.

Deferred revenues

Deferred revenues	12 Months Ended
	Dec. 31, 2022
Deferred Revenues
Deferred revenues	24. Deferred revenues Schedule of deferred revenue 2022 2021 Deferred revenues 932,029 886,340 Prepaid services (i) 193,943 118,795 Government grants (ii) 860 11,184 Anticipated revenue 43,561 8,522 Deferred revenues on sale of towers (iii) 680,731 734,826 Contractual liabilities (iv) 12,934 13,013 Current portion (265,417) (197,179) Non-current portion 666,612 689,161 (i) Referring to the recharge of voice credits and data not yet used by customers relating to prepaid system services that are appropriate to the result when the actual use of these services by customers. (ii) Referring to the release of resources related to the financing line with BNDES (Investment Support Program-BNDES PSI). The sum of grants granted by BNDES up to December 31, 2022 is R$ 203 860 11,184 (iii) Referring to the amount of revenue to be appropriated by the sale of the towers (Note 17). (iv) Contracts with customers. The table below includes information on the portion of trade accounts receivable, from which contractual assets and liabilities originate. Schedule of contractual assets and liabilities 2022 2021 Accounts receivable included in trade accounts receivable 2,182,403 2,051,120 Contractual assets 19,828 15,340 Contractual liabilities (12,934) (13,013) The contracts with customers gave rise to the allocation of discounts under combined loyalty offers, where the discount may be given on equipment and / or service, generating a contractual asset or liability, respectively, depending on the nature of the offer in question. Summary of the main variations in the year. Summary of the main changes during the fiscal year Contractual assets (liabilities) Balance at January 1, 2022 2,326 Additions 12,188 Write-offs (7,620) Balance at December 31, 2022 6,894 Contractual assets (liabilities) Balance at January 1, 2021 7,288 Additions 8,800 Write-offs (13,761) Balance at December 31, 2021 2,327 The balances of contractual assets and liabilities are expected to be realized according to the table below: Schedule of balances of contractual assets and liabilities are expected to be realized 2023 2024 2025 Contractual assets (liabilities) 7,210 (316) - The Company in line with paragraph 121 of IFRS 15, is not presenting the effects of information on customer contracts with terms of duration of less than 1 year.

Provision for judicial and admi

Provision for judicial and administrative proceedings	12 Months Ended
	Dec. 31, 2022
Provision For Judicial And Administrative Proceedings
Provision for judicial and administrative proceedings	25. Provision for judicial and administrative proceedings The Company is an integral part in judicial and administrative proceedings in the civil, labor, tax and regulatory spheres, which arise in the normal course of its business. The provision is constituted based on the opinions of the company's legal advisors and management, for amounts considered sufficient and adequate to cover losses and risks considered probable. Situations where losses are considered probable and possible are recorded and disclosure, respectively, by their updated values, and those in which losses are considered remote are not disclosed. The provision for judicial and administrative proceedings constituted, updated, is composed as follows: Schedule of provision for judicial and administrative proceedings 2022 2021 Provision for judicial and administrative proceedings 1,112,156 960,881 Civil (a) 392,975 309,019 Labor (b) 214,450 192,132 Tax (c) 473,391 429,951 Regulatory (d) 31,340 29,779 The changes in the provision for judicial and administrative proceedings are summarized below: Schedule of provision for judicial and administrative proceedings December 2021 Additions, net of reversals Payments Currency update December 2022 960,881 247,227 (242,597) 146,642 1,112,153 Civil (a) 309,019 130,164 (133,649) 87,438 392,972 Labor (b) 192,132 79,613 (84,165) 26,870 214,450 Tax (c) 429,951 35,978 (21,192) 28,654 473,391 Regulatory (d) 29,779 1,472 (3,591) 3,680 31,340 December 2020 Additions, net of reversals Payments Currency update December 2021 886,947 278,789 (316,804) 111,949 960,881 Civil (a) 245,432 175,715 (194,501) 82,373 309,019 Labor (b) 213,026 71,961 (98,730) 5,875 192,132 Tax (c) 399,288 31,078 (23,539) 23,124 429,951 Regulatory (d) 29,201 35 (34) 577 29,779 The Company is subject to several legal actions and administrative procedures proposed by consumers, suppliers, service providers and consumer protection agencies and treasury agencies, which deal with various matters that arise in the normal course of the entities’ business. The main processes are summarized below: a. Civil proceedings a.1 Consumer lawsuits The company is a party in lawsuits related to various claims filed by consumers, in the judicial and administrative spheres. The aforementioned actions in the amount provisioned of R$ 179,132 150,881 a.2 Consumer Protection Agencies TIM is a party to legal and administrative lawsuits filed by the Public Prosecutor's Office, Procon and other consumer protection agencies, arising from consumer complaints, in which, and among other topics, discusses: (i) alleged failures in the provision of network services; (ii) questions of quality in service; (iii) alleged violations of the SAC (customer service hotline) decree; (iv) alleged contractual violations; (v) alleged misleading advertising; and (vi) discussion of the collection of loyalty fines, in cases of robbery and theft of the device. The amount provisioned is equivalent to R$ 168,987 116,985 a.3 Former trading partners TIM is a defendant in lawsuits proposed by former trade partners claiming, among others, amounts on the basis of alleged non-compliance with agreements. The provisioned amount is R$ 27,740 20,708 a.4 Other TIM is a defendant in other actions of essentially non-consumer objects proposed by the most diverse agents from those described above, in which, among others, it is discussed: (i) share subscription; (ii) claims for civil liability indemnification; (iii) upon the alleged breach of the contract, the provisioned amounts are equivalent to R$ 14,642 20,089 a.5 Social and environmental and infrastructure The Company is a party to lawsuits involving various agents who discuss aspects related to licensing, among which environmental licensing and infrastructure licensing (installation/operation). The amounts involved and provisioned are equivalent to R$ 2,471 356 a.6 ANATEL The Company is a party to lawsuits in front of ANATEL, in which it is discussed: (i) debit related to the collection of 2% of revenues from Value - Added Services–VAS and interconnection; (ii) pro-rata inflation adjustment applied to the price proposal defined in the notice for the use of 4G frequencies; and (iii) alleged non-compliance with service quality targets. There is no provisioned amount corresponding to these lawsuits as of December 31, 2022 and 2021. b. Labor and social security lawsuits These are processes involving several labor claims filed by both former employees, in relation to matters such as overtime, differences in variable remuneration and legal overcome in other contract funds, as well as by former employees of service providers, all of whom, taking advantage of the labor laws in force require it to keep the Company in compliance with labor obligations does not abide by contractors hired for that purpose. Regarding social security claims, the amounts refer to the legal difference in the levy of social security contributions on certain payments made by the company’s employees. From the total of 1,628 1,314 214,450 192,132 c. Tax proceedings Schedule of Tax Proceedings 2022 2021 Federal Taxes 260,206 202,743 State Taxes 130,816 145,436 Municipal Taxes 8,550 7,626 TIM S.A. proceedings ( Purchase price allocation 73,819 74,146 473,391 429,951 The total recorded provision is substantially composed of the following processes whose indicated values are estimated by the indices established by the federal government for late taxes, being linked to the variation in the SELIC rate. Federal taxes The provision supports99 proceedings and is mainly composed of the following lawsuits: (i) Sixty-four proceedings, relating to questions involving the impact on operations of CIDE, CPMF, CSLL, IRRF, spontaneous denunciation of the fine in the payment of FUST and ancillary obligations. Of this total, the amounts involved in the legal proceedings that seek recognition of the right not to collect the CPMF allegedly incident on simultaneous transactions of purchase and sale of foreign currency and exchange of account ownership arising from corporate incorporation, whose provisioned values, updated, equal to R$ 4,303 8,510 16,169 15,149 (ii) The Company constituted a provision for a process aimed to collecting the pension contribution withheld at the rate of 11 42,171 39,554 (iii) Additionally, in the second quarter of 2019, the Company supplemented to expected losses for the FUST process, which seeks the unconstitutionality and illegality of the collection of FUST (Telecommunications Services Universalization Fund). Lawsuit for the recognition of the right not to collect Fust, failing to include in its calculation base the revenues transferred by way of interconnection and EILD (Dedicated Line Industrial Exploitation), as well as the right not to suffer the retroactive collection of the differences determined due to not observing sum 7/2005 of ANATEL, in the amount of R$ 64,140 60,382 (iv) The Company recorded a provision for federal compensation processes arising from a repurchase carried out in 2006, for which the documentary support was not robust enough after appraisals carried out. The provisioned and updated value is R$ 67,815 (R$ 18,579 on December 31, 2021). State Taxes The provision is substantially composed of the following processes: The provision, in support of ninety-one cases, among which the following stand out: (i) the amounts involved in the proceedings, that the question of the reversal of the amounts payable for the ICMS tax, as well as the supporting documentation for the verification of the loan are appropriate for a Company whose values are recorded up-to-date, amounting to R$ 24,811 41,352 6,757 5,291 17,471 16,216 11,943 16,374 10,392 22,183 Municipal Taxes It is also worth noting the amounts involved in the assessments that questions the withholding and collection of the ISS-source of third-party services without employment relationship, as well as the collection of its own ISS corresponding to services provided in co-billing TIM S.A. proceedings ( Purchase price allocation There are tax lawsuits arising from the acquisition of former Intelig (current TIM S.A.) due to the former parent company of the TIM Participações group, which comprise the process of allocating the acquisition price of the former Intelig and amount to R$ 73,819 (R$ 74,146 as of December 31, 2021). d. Regulatory processes ANATEL filed administrative proceedings against the Company for: (i) non-compliance with certain quality indicators; (ii) non-compliance with other obligations derived from the terms of authorization and; (iii) non-compliance with the SMP, SCM and STFC regulations, among others. On December 31, 2022, the amount indicated for the procedures for the determination of non-compliance with obligations (“PADOs”), considering the inflation adjustment, classified with risk of probable loss is R$ 31,340 29,779 e. Judicial and administrative proceedings whose losses are assessed as possible The company has actions of a civil, labor, tax and regulatory nature involving risks of loss classified by its legal advisers and the administration as possible, for which there is no provision for legal and administrative proceedings constituted, and no adverse material effects are expected in the consolidated financial statements, according to the values presented below: Schedule Of Judicial And Administrative Proceedings Losses Are Assessed 2022 2021 20,123,806 18,140,556 Civil (e.1) 1,418,874 1,292,202 Labor and Social Security (e.2) 360,942 392,035 Tax (e.3) 18,171,345 16,309,439 Regulatory (e.4) 172,645 146,880 Legal and administrative proceedings whose losses are assessed as possible and monitored by Management are disclosed at their updated values. The main lawsuits with risk of loss classified as possible, are described below: e.1. Civil Schedule Of Civil Contingent Liabilities 2022 2021 Consumer lawsuits (e.1.1) 141,858 160,696 ANATEL (e.1.2) 293,203 258,683 Consumer protection bodies (e.1.3) 455,481 493,806 Former trading partners (e.1.4) 230,360 216,054 Social and environmental and infrastructure (e.1.5) 116,613 99,743 Other (e.1.6) 181,359 63,220 1,418,874 1,292,202 e.1.1 Consumer lawsuits They mainly refer to actions for alleged improper collection, cancellation of contract, quality of services, defects and failures in the delivery of devices and undue negative entry. e.1.2 ANATEL The Company is a party to lawsuits in front of ANATEL, in which it is discussed: (i) debit related to the collection of 2% of revenues from Value - Added Services–VAS and interconnection; (ii) pro-rata inflation adjustment applied to the price proposal defined in the notice for the use of 4G frequencies; and (iii) alleged non-compliance with service quality targets. e.1.3 Consumer protection agencies TIM is a party to legal and administrative lawsuits filed by the Public Prosecutor's Office, Procon and other consumer protection agencies, arising from consumer complaints, in which, and among other topics, discusses: (i) alleged failures in the provision of network services; (i) alleged failure in the delivery of handsets; (iii) alleged non-compliance with state laws; (iv) hiring model and alleged improper charges of Value-Added Services-VAS; (v) alleged violations of the SAC decree; (vi) alleged contractual violations; and (vii) blocking of data. e.1.4 Former Trading Partners TIM is a defendant in actions proposed by several former trading partners in which are claimed, among others, values based on alleged contractual defaults. e.1.5 Social and environmental and infrastructure The Company is a party to lawsuits involving various agents that discuss aspects related to (1) environmental licensing and structure licensing (installation/operation) and (2) (i) electromagnetic radiation emitted by Telecom structures; (ii) renewal of land leases for site installation; (iii) dumping on leased land for site installation; (iv) presentation of registering data, among others. e.1.6 Other TIM is a defendant in other actions of essentially non-consumer objects proposed by the most diverse agents from those described above, in which, among others, it is discussed: (i) amounts supposedly due as a result of share subscription; (ii) claims for civil liability indemnification; (iii) alleged breach of contract. e.2. Labor and Social Security e.2.1. Social Security The Company is a defendant in proceedings referring to the legal difference regarding the levy of social security contributions in certain payments of the company’s employees in the years 2005 to 2011, in the total restated amount of R$ 80,456 85,720 e.2.2. Labor There are 3,384 3,067 289,354 306,315 e.3. Tax Schedule Of Tax Contingent Liabilities 2022 2021 18,171,345 16,309,439 Federal taxes (e.3.1) 3,275,840 3,026,326 State taxes (e.3.2) 9,640,939 8,782,114 Municipal taxes (e.3.3) 1,587,910 1,234,618 FUST, FUNTTEL and EBC (e.3.4) 3,666,656 3,266,381 The values presented are corrected, in an estimated way, based on the SELIC rate. The historical amount involved is R$ 13,014,078 12,133,168 e.3.1. Federal Taxes The total amount assessed against TIM in relation to federal taxes is R$ 3,275,840 3,026,326 (i) Allegation of alleged incorrect use of tax credits for carrying out a reverse merger, amortization of goodwill paid on the acquisition of cell phone companies, deduction of goodwill amortization expenses, exclusion of goodwill reversal, other reflections and disallowances of compensations and deductions paid by estimate, allegedly improper use of the SUDENE benefit due to lack of formalization of the benefit at the Internal Revenue Service (RFB), and failure to pay IRPJ and CSLL due by estimate. The amount involved is R$ 1,579,257 1,467,409 (ii) Offset method for tax losses and negative bases. The amount involved is R$ 265,163 231,810 (iii) Collection of CSLL on currency changes arising from swap transactions accounted for by the cash regime. The amount involved is R$ 73,307 69,124 (iv) Collection of IRRF (withholding income tax) on income of residents abroad, including those remitted by way of international roaming and payment to unidentified beneficiaries, as well as the collection of CIDE on payment of royalties on remittances abroad, including remittances by way of international roaming. The amount involved is R$ 292,662 268,170 (v) Collection of IRPJ, PIS/COFINS and CSLL debits arising from non-homologation or partial homologation of compensations made by the company from credits of withholding taxes on financial investments and negative balance of IRPJ. The amount involved is R$ 437,419 410,662 e.3.2. State Taxes The total assessed amount against TIM Group regarding state taxes on December 31, 2022 is R$ 9,640,939 8,782,114 (i) Non-inclusion in the ICMS calculation basis of unconditional discounts offered to customers, as well as a fine for the alleged failure to comply with a related accessory obligation, including for the failure to present the 60i record of the SINTEGRA file. The amount involved is R$ 1,236,502 1,140,553 (ii) Use of tax benefit (program for the promotion of integrated and sustainable economic development of the Federal District - PRÓ-DF) granted by the taxing entity itself, but later declared unconstitutional, as well as alleged improper credit of ICMS arising from the interstate purchase of goods with tax benefit granted in the state of origin. The amount involved is R$ 394,834 356,251 (iii) Credit reversal and extemporaneous credit related to acquisitions of permanent assets. The amount involved is R$ 694,479 654,011 (iv) Credits and chargebacks of ICMS, as well as the identification and documentary support of values and information released in customer accounts, such as tax rates and credits granted in anticipation of future surcharges (special credit), as well as credits related to tax substitution operations and exempt and untaxed operations. On December 31, 2022, the involved amount is R$ 3,835,583 3,449,439 (v) Use of credit in the acquisition of electricity directly employed in the production process of companies. The amount involved is R$ 154,673 138,242 (vi) Alleged conflict between the information contained in ancillary obligations and the collection of the tax, as well as specific questioning of fine for non-compliance with ancillary obligations. The amount involved is R$ 900,731 727,057 (vii) Alleged lack of collection of ICMS due to the gloss of chargebacks related to the prepaid service, improper credit of ICMS in the outputs of goods allegedly benefited with reduction of the calculation base, as well as an allegation of improper non-inclusion of Value-Added Services (VAS) of the ICMS calculation base. The amount involved is R$ 625,202 547,575 (viii) Launch of credits related to the return of mobile devices lent on loan. The amount involved is R$ 136,243 116,700 (ix) Collection of ICMS related to subscription services and their alleged improper non-inclusion in the ICMS calculation base due to their nature. The amount involved is R$ 330,805 286,519 e.3.3. Municipal taxes The total assessed amount against TIM Group regarding municipal taxes with possible risk is R$ 1,587,910 1,234,618 (i) Collection of ISS, as well as the punitive fine for the absence of the supposed tax due, on several revenue accounts of the company. The amount involved is R$ 1,281,547 618,343 (ii) Collection of ISS on importation of services or services performed in other municipalities. The amount involved is R$ 86,520 399,141 (iii) Constitutionality of the collection of the functioning supervision fee (TFF - Taxa de Fiscalização do Funcionamento 149,764 137,944 e.3.4. FUST and FUNTTEL The total amount charged against the TIM Group in relation to the contributions to FUST and FUNTTEL with a possibility of loss of R$ 3,666,656 3,266,381 e.4. Regulatory ANATEL filed administrative proceedings against the Company for: (i) non-compliance with certain quality indicators; (ii) non-compliance with other obligations derived from the terms of authorization and; (iii) non-compliance with the SMP, SCM and STFC regulations, among others. On December 31, 2022, the value indicated for the PADOs (procedure for determining non-compliance with obligations), considering the inflation adjustment, classified with possible risk was R$ 172,645 146,880 On August 22, 2019, ANATEL's Board of Directors unanimously approved TIM's conduct adjustment term (TAC) 001/2020, which had been negotiated since 2014 with the regulator. The agreement covers a sanctions reference value of R$ 627 On June 19, 2020, the Board of Directors of the Company approved the said TAC after final deliberation of the regulator and the signing of the term took place on June 25 of the same year. The agreement covers sanctions totaling approximately R$ 639 million (updated at the time), filed as a result of commitments represented in improvement actions related to the macro-topics “Quality”, “Access Expansion”, “Rights and Guarantees of Users” and “Inspection”. The Term includes actions to improve three pillars of action-customer experience, quality and infrastructure - through initiatives associated with improvements in the licensing process of stations, efficient use of numbering resources, evolution of digital service channels, reduction of complaint rates, repair of users and strengthening of transport and access networks, among others. In addition, it contemplates the additional commitment to bring mobile broadband, through the 4G network, to 350 municipalities with less than 30 thousand inhabitants thus reaching more than 3.4 million people. The new infrastructure was implemented in three years – more than 99% of the municipalities were served in the first two years and the remaining three municipalities were served in November 2022 – with the Company guaranteeing the sharing regime with the other operators. With the closing of the 1st TAC Year, the following commitments were certified by the Agency: Reparation, Fund for the Defense of Diffuse Rights – FDD (phase 1) and Notifications; Numbering; Interconnection; INCOME TAX; IGQ; Impediment; Internal controls; LTE 700 MHz; New 4G; Backhaul; Licensing backlog; Scope Commitment; Personal assistance; Digital Relationship; and Additional Commitments. In June 2022, TIM concluded the 2 nd In October 2022, TIM and ANATEL signed the Amendment to renegotiate the commitment related to Quality Indicators. Thus, the Perceived Quality Index (IQP) will be adopted to replace the General Quality Index (IGQ), discontinued by the Agency. The Company will continue fully implementing the internal monitoring mechanisms through the quarterly report on the evolution of the schedules by the Governance Office in Management and Board of Directors. The Company has been complying with the TAC implementation schedule without the need for any additional obligations. Regarding the extension of the term of the authorizations to use the radio frequencies associated with the SMP, the Company becomes liable for the contractual burden on the net revenue arising from the service plans marketed under each authorization. However, since 2011 ANATEL began to include in the basis of calculation of said burden also the revenues obtained with interconnection, and from 2012, and subsequent years, the revenues obtained with Value-Added Services, among others. In the company's opinion, the inclusion of such revenues is improper because it is not expressly provided for in the terms of original authorizations, so the collections received are discussed in the administrative and/or judicial sphere.

Other liabilities

Other liabilities	12 Months Ended
	Dec. 31, 2022
Other Liabilities
Other liabilities	26. Other liabilities Schedule Of Other Liabilities 2022 2021 Other liabilities 732,367 74,971 Provision for future asset decommissioning 289,606 31,512 Advance from customers 15,068 8,355 Onerous capacity contract (i) 178,532 - Other provisions for risk 83,923 - Other (ii) 165,238 35,104 Current portion (132,954) (12,951) Non-current portion 599,413 62,020 (i) As part of the Cozani acquisition, a transferred capacity contract was identified in the transaction, where there is a take or pay obligation for a defined term. The amount recorded refers to the portion of capacity that will not be used for the remaining contractual term. (ii) On June 23, 2022, Complementary Law 194 was enacted, which, in short, amended Law 5172, of October 25, 1966 (National Tax Code), and Complementary Law 87, of September 13, 1996 (Kandir Law), to consider essential goods and services related to fuels, electric power, communications and collective transport and, as a consequence, pointed to the reduction of ICMS on revenues earned by companies in such industries. The Company will proactively transfer its effects to its customers, according to the nature of its plans. However, such transfer depends on systemic developments that are in progress and will be concluded during the course of 2023. On December 31, 2022, the amount of R$ 117

Shareholders_ equity

Shareholders’ equity	12 Months Ended
	Dec. 31, 2022
Shareholders Equity
Shareholders’ equity	27. Shareholders’ equity a. Share Capital The share capital is recorded by the amount effectively raised from the shareholders, net of the costs directly linked to the funding process. The subscribed and paid-up share capital on December 31, 2022, is represented by 2,420,804,398 2,420,804,398 The Company is authorized to increase its share capital, by resolution of the Board of Directors, regardless of statutory reform, up to the limit of 4,450,000,000 b. Capital reserves The use of the capital reserve complies with the precepts of Law 6404/76, article 200, which provides for Joint-Stock Companies. This reserve is composed as follows: Schedule of reserves 2022 2021 408,602 401,806 Special Reserve of goodwill 353,604 353,604 Long-term incentive plan 54,998 48,202 b.1 Special Reserve of goodwill The special reserve of goodwill was constituted from the incorporation of the net assets of the former parent company Tim Participações S.A. (Note 16.d). b.2 Long-term incentive plan The balances recorded under these items represent the Company's expenses related to the long-term incentive program granted to employees (Note 28). c. Profit reserves c.1 Legal Reserve It refers to the allocation of 5% of the net profit for the year ended December 31 of each year, until the Reserve equals 20% of the share capital, excluding from 2018 the balance allocated to the tax incentive reserve. In addition, the company may cease to constitute the legal reserve when this, added to the capital reserves, exceeds 30% of the share capital. This Reserve may only be used to increase capital or offset accumulated losses. c.2 Statutory reserve for expansion The formation of this reserve is foreseen in Paragraph 2 of art. 46 of the bylaws of the company and is aimed at the expansion of social business. The balance of profit that is not compulsorily allocated to other reserves and is not intended for the payment of dividends is allocated to this reserve, which may not exceed 80% of the share capital. Reaching this limit, it will be up to the General Meeting to decide on the balance, distributing it to shareholders or increasing capital. c. 3 Tax Benefit Reserve The Company enjoys tax benefits that provide for restrictions on the distribution of profits. According to the legislation that establishes these tax benefits, the amount of tax that is no longer paid due to exemptions and reductions in the tax burden may not be distributed to members and will constitute a reserve of tax incentive of the legal entity. Such a reserve may only be used to absorb losses or increase the share capital. As of December 31, 2022, the cumulative value of the benefits enjoyed by the Company amounts to R$ 2,124,411 1,958,301 The said tax benefit basically corresponds to the reduction of the Corporate Income Tax (IRPJ) incident on the profit of the exploitation calculated in the units encouraged. The Company operates in the area of the defunct Superintendence of development of the Amazon (SUDENE / SUDAM), being the tax incentive awards granted by state of the Federation, for a period of 10 years, subject to renewal. d. Dividends Dividends are calculated in conformity with the bylaws and the Brazilian Corporate Law. According to its latest bylaws, approved on August 31, 2020, the company must distribute as a mandatory dividend each year ending December 31, provided that there are amounts available for distribution, an amount equivalent to 25 As provided in the company's bylaws, unclaimed dividends within 3 years will revert to the company. As of December 31, 2022 and 2021, dividends and interest on shareholders' equity were calculated as follows: Schedule of dividends calculation 2022 2021 Net profit for the year 1,670,755 2,957,174 (-) Non-distributable tax incentives (166,110) (176,741) (-) Constitution of legal reserve (75,233) (139,021) Adjusted Net Profit 1,429,412 2,641,412 Minimum dividends calculated on the basis of 25% of adjusted profit 357,353 660,353 Breakdown of dividends payable interest on shareholders’ equity: Interest on shareholders’ equity 1,400,000 1,047,500 Total dividends and interest on shareholders’ equity distributed and proposed 1,400,000 1,047,500 Income tax withheld (IRRF) on shareholders´ equity (196,970) (142,977) Total dividends and interest on shareholders’ equity, net 1,203,030 904,523 Interest on Shareholders' Equity paid and/or payable is accounted for against financial expenses which, for the purposes of presenting the quarterly information, are reclassified and disclosed as allocation of net profit for the year, in changes in shareholders' equity. During the years 2022, the amounts of R$ 1,400,000 600,000 2,000,000 1,047,500 Schedule of Interest On Shareholders Equity Approval Payment Interest on shareholders’ equity 06/09/2021 07/20/2021 350,000 09/24/2021 10/27/2021 137,500 12/15/2021 01/25/2022 560,000 1,047,500 03/22/2022 04/27/2022 195,000 06/15/2022 07/20/2022 270,000 09/12/2022 10/31/2022 235,000 09/12/2022 01/24/2023 245,000 12/12/2022 01/24/2023 455,000 02/09/2023 04/18/2023 600,000 2,000,000 The balance on December 31, 2022 of the item “dividends and interest on shareholders' equity payable” totaling R$ 661,494 533,580 61,187 49,955 600,307 As set forth in the Law 6404/76 and the Bylaws of the Company, unclaimed dividends - as established in the Joint Stock Company Law, dividends and Interest on Shareholders' Equity declared and unclaimed by shareholders within 3 years, are reverted to shareholders' equity at the time of its prescription and allocated to a supplementary reserve to expand businesses. For the statement of cash flows, Interest on Shareholders' Equity and dividends paid to its shareholders are being allocated in the group of “financing activities”.

Long-Term Incentive Plan

Long-Term Incentive Plan	12 Months Ended
	Dec. 31, 2022
Long-term Incentive Plan
Long-Term Incentive Plan	28. Long-Term Incentive Plan 2014-2016 Plan, 2018-2020 Plan and 2021-2023 Plan On April 10, 2014, April 19, 2018 and March 30, 2021, they were approved by the General Meeting of shareholders of TIM S.A. (TIM Participações S.A. before the merger by TIM S.A. on August 31, 2020), long-term incentive plans: “2014-2016 Plan”, “2018-2020 Plan” and “2021-2023 Plan” respectively, granted to senior directors and to those who occupy the position of key positions in the Company. The 2014-2016 Plan addresses the granting of stock options, while the 2018-2020 and 2021-2023 Plans provides for the granting of shares (performance shares and/or restricted shares). The exercise of the options of the 2014-2016 Plan is conditioned on the achievement of specific performance targets that could affect only the acquisition price of the shares. The strike price is calculated by applying a plus or minus adjustment to the Base price of the share as a result of shareholder performance, taking into account the criteria provided for in the Plan. The 2018-2020 and 2021-2023 Plans propose to grant participants shares issued by the Company, subject to the participant’s permanence in the Company (achievement of specific goals). The number of shares may vary, for more or for less, as a result of the performance and possibly of the dividend award, considering the criteria provided for in each Grant. The term of validity of the options of 2014-2016 Plan is 6 years and TIM S.A. has no legal or non-formalized obligation to repurchase or settle the options in cash. For the 2018-2020 and 2021-2023 plan, the term of validity has the same periodicity of 3 years related to its vesting. In turn, the new Plans, in addition to considering the transfer of shares, also provides for the possibility of making payment to participants of the equivalent amount in cash. The total amount of the expense was calculated considering the fair value of the options and the value of the shares and is recognized in the results over the vesting period. Stock Options Program Table Schedule of variation in quantity of options Grant date Options granted Expiry date Base Price Balance at the beginning of the year Granted during the year Exercised during the year Expired during the year Overdue during the year Balance at the end of the year 2014–2016 Plan – 3 rd 3,922,204 Nov 2022 R$ 8.10 112,552 - (112,552) - - - 2014–2016 Plan – 2 nd 3,355,229 Oct 2021 R$ 8.45 - - - - - - 2014–2016 Plan – 1 st 1,687,686 Sep 2020 R$ 13.42 - - - - - - Total 8,965,119 112,552 - (112,552) - - - Weighted average price of the balance of grants - Grant date Options granted Expiry date Base Price Balance at the beginning of the year Granted during the year Exercised during the year Expired during the year Overdue during the year Balance at the end of the year 2014–2016 Plan – 3 rd 3,922,204 Nov 2022 R$ 8.10 295,063 - (182,511) - - 112,552 2014–2016 Plan – 2 nd 3,355,229 Oct 2021 R$ 8.45 21,771 - (21,771) - - - 2014–2016 Plan – 1 st 1,687,686 Sep 2020 R$ 13.42 - - - - - - 2011–2013 Plan – 3 rd 3,072,418 July 2019 R$ 8.13 - - - - - - 2011–2013 Plan – 2 nd 2,661,752 Sep 2018 R$ 8.96 - - - - - - 2011–2013 Plan – 1 st 2,833,595 Aug 2017 R$ 8.84 - - - - - - Total 17,532,884 316,834 - (204,282) - - 112,552 Weighted average price of the balance of grants R$ 8.10 Stock Program Table (Performance Shares and Restricted Shares) Identification of grant Shares granted Expiry date Grant Price Balance at the beginning of the year Granted during the year Transferred during the year * Paid in cash* Canceled during the year Balance at the end of the year Volume Vested Performance change Additional Dividends Volume Vested Performance change Additional dividends 2021-2023 Plan 1,227,712 Apr 2025 R$ 13.23 - 1,227,712 - - - - - - (44,565) 1,183,147 2021-2023 Plan 3,431,610 May 2024 R$ 12.95 3,119,734 - (1,043,059) (87,605) (43,880) (2,883) (473) (130) (49,639) 2,024,153 2018-2020 Plan 796,054 Apr 2023 R$ 14.40 519,098 - (252,024) (63,029) (22,884) (2,593) (649) (236) (3,641) 260,840 2018-2020 Plan 930,662 July 2022 R$ 11.28 427,030 - (419,188) (137,064) (62,243) (7,842) (2,537) (1,195) - - 2018-2020 Plan 849,932 Apr 2021 R$ 14.41 - - - - - - - - - - Total 7,235,970 4,065,862 1,227,712 (1,714,271) (287,698) (129,007) (13,318) (3,659) (1,561) (97,845) 3,468,140 Weighted average price of the balance of grants R$ 13.15 Identification of grant Shares granted Expiry date Grant Price Balance at the beginning of the year Granted during the year Transferred during the year* Paid in cash* Canceled during the year Balance at the end of the year Volume Vested Performance change Additional Dividends Volume Vested Performance change Additional dividends 2021-2023 Plan 3,431,610 May 2024 R$ 12.95 - 3,431,610 - - - - - - (311,876) 3,119,734 2018-2020 Plan 796,054 Apr 2023 R$ 14.40 796,054 - (206,578) (51,634) (8,933) - - - (70,378) 519,098 2018-2020 Plan 930,662 July 2022 R$ 11.28 687,895 - (207,859) (78,111) (23,252) - - - (53,006) 427,030 2018-2020 Plan 849,932 Apr 2021 R$ 14.41 199,594 - (187,039) (42,854) (22,250) (9,101) (2,305) (1,094) (3,454) - Total 6,008,258 1,683,543 3,431,610 (601,476) (172,599) (54,435) (9,101) (2,305) (1,094) (438,714) 4,065,862 Weighted average price of the balance of grants R$ 12.96 The significant data included in the model, for the Stock Option Grants, was as follows: Schedule of significant data included in model Grant date Base price - weighted average share in the period of measurement of the grant Volatility Expected option life Risk-free annual interest rate 2014 Grant R$ 13.42 44.60 6 years 10.66 2015 Grant R$ 8.45 35.50 6 years 16.10 2016 Grant R$ 8.10 36.70 6 years 11.73 Note: Significant data is characteristic of an option-based plan, considering the use of fair value as the appropriate method for calculating expenses with option remuneration. The base price of the share of each share was calculated using the weighted averages of TIM S.A.’s share price. (TIM Participações S.A. before the merger by TIM S.A. on August 31, 2020), considering the following periods: · 2014–2016 Plan – 1 st · 2014–2016 Plan – 2 nd · 2014–2016 Plan – 3 rd · 2018-2020 Plan – 1 st · 2018-2020 Plan – 2 nd · 2018-2020 Plan – 3 rd · 2021-2023 Plan – 1 st · 2021–2023 Plan – 2 nd On December 31, 2022, expenses pegged to these long-term benefit plans totaled R$ 47,815 22,212

Net revenue

Net revenue	12 Months Ended
	Dec. 31, 2022
Net Revenue
Net revenue	29. Net revenue Revenue from services rendered The principal service revenue derives from monthly subscription, the provision of separate voice, SMS and data services, and user packages combining these services, roaming charges and interconnection revenue. The revenue is recognized as the services are used, net of sales taxes and discounts granted on services. This revenue is recognized only when the amount of services rendered can be estimated reliably. Revenues are recognized monthly, through billing, and revenues to be billed between the billing date and the end of the month (unbilled) are identified, processed, and recognized in the month in which the service was provided. These non-billed revenues are recorded on an estimated basis, which takes into account consumption data and number of days elapsed since the last billing date. Interconnection traffic and roaming revenue are recorded separately, without offsetting the amounts owed to other telecom operators (the latter are accounted for as operating costs). The minutes not used by customers and/or reload credits in the possession of commercial partners regarding the prepaid service system are recorded as deferred revenue and allocated to income when these services are actually used by customers. The net service revenue item also includes revenue from new partnership agreements (financial, education and advertising), and the amount of revenue recognized in the year ended December 31, 2022 is R$ 153,348 119,457 Regarding the financial partnership, the Arbitration Procedure No. 28/2021/SEC8 was filed before the Arbitration and Mediation Center of the Brazil-Canada Chamber of Commerce (“ CCBC Arbitration Procedure Defendants Revenues from sales of goods Revenues from sales of goods (telephones, mini-modems, tablets and other equipment) are recognized when the performance obligations associated with the contract are transferred to the buyer. Revenues from sales of devices to trading partners are accounted for at the time of their physical delivery to the partner, net of discounts, and not at the time of sale to the end customer, since the Company has no control over the good sold. Contract identification The Company monitors commercial contracts in order to identify the main contractual clauses and other elements present in the contracts that could be relevant in the application of the accounting rule IFRS 15 – Revenue from Contracts with Customers. Identification of the performance obligation Based on the review of its contracts, the Company mainly verified the existence of the following performance obligations: (i) sale of equipment; and (ii) provision of mobile, fixed and internet telephony services. Thus, the Company started to recognize revenues when (or as) the Company meets the performance obligation by transferring the asset or service promised to the customer; and the asset is considered transferred when or as the customer obtains control of that asset. Determining and Allocating the Transaction Price to the Performance Obligation The Company understands that its commercial packages that combine services and sale of cellular handsets with discounts. In accordance with IFRS 15, the Company is required to perform the discount allocation and recognize revenues related to each performance obligation based on their standalone selling prices. Cost to obtain contract All incremental costs related to obtaining a contract (sales commissions and other costs of acquisition from third parties) are recorded as prepaid expenses and (as described in Note 11) amortized over the same period as the revenue associated with this asset. Similarly, certain contract compliance costs are also deferred to the extent that they relate to performance obligations under the customer agreement, i.e. when the customer obtains control over the asset. Schedule of revenue 2022 2021 2020 Net Revenue 21,530,801 18,058,027 17,267,812 Gross revenue 29,713,383 25,357,429 24,346,101 Service revenue 28,394,971 24,264,246 23,279,423 Service revenue-Mobile 26,498,745 22,433,225 21,522,135 Service revenue - Landline 1,896,226 1,831,021 1,757,288 Goods sold 1,318,412 1,093,183 1,066,678 Deductions from gross revenue (8,182,582) (7,299,402) (7,078,289) Taxes incidents (4,471,342) (4,679,722) (4,534,582) Discounts granted (3,702,129) (2,610,388) (2,531,920) Returns and other (9,111) (9,292) (11,787) According to the Brazilian Corporation Law paragraph 187, companies should disclose in the consolidated financial statements the gross and net revenues.

Operating costs and expenses

Operating costs and expenses	12 Months Ended
	Dec. 31, 2022
Operating Costs And Expenses
Operating costs and expenses	30. Operating costs and expenses Schedule of operating cost and expenses 2022 2021 Cost of services rendered and goods sold Selling expenses General and administrative expenses Total Cost of services rendered and goods sold Selling expenses General and administrative expenses Total (10,655,981) (5,596,211) (1,808,735) (18,060,927) (8,443,023) (4,621,788) (1,723,384) (14,788,195) Personnel (50,271) (786,725) (441,503) (1,278,499) (62,214) (676,479) (387,735) (1,126,428) Third party services (634,498) (2,248,966) (828,007) (3,711,471) (560,039) (1,763,360) (668,641) (2,992,040) Interconnection and means of connection (2,511,779) - - (2,511,779) (1,840,139) - - (1,840,139) Depreciation and amortization (6,074,238) (292,644) (460,292) (6,827,174) (4,847,995) (265,565) (578,136) (5,691,696) Taxes, fees and contributions (36,972) (907,895) (22,856) (967,723) (34,732) (777,819) (29,388) (841,939) Rentals and insurance (471,998) (133,150) (18,032) (623,180) (362,171) (109,781) (20,082) (492,034) Cost of goods sold (870,978) - - (870,978) (731,007) - - (731,007) Publicity and advertising - (565,272) - (565,272) - (459,811) - (459,811) Expected credit losses of trade accounts receivable - (626,218) - (626,218) - (544,642) - (544,642) Other (5,247) (35,341) (38,045) (78,633) (4,726) (24,331) (39,402) (68,459) 2020 Cost of services rendered and goods sold Selling expenses General and administrative expenses Total (7,996,615) (4,443,027) (1,673,290) (14,112,932) Personnel (58,024) (632,231) (321,967) (1,012,222) Third party services (587,835) (1,743,644) (538,584) (2,870,063) Interconnection and means of connection (1,672,655) - - (1,672,655) Depreciation and amortization (4,569,064) (247,666) (710,282) (5,527,012) Taxes, fees and contributions (28,675) (761,152) (23,809) (813,636) Rentals and insurance (316,650) (107,550) (15,753) (439,953) Cost of goods sold (756,060) - - (756,060) Publicity and advertising - (377,184) - (377,184) Expected credit losses of trade accounts receivable - (552,817) - (552,817) Other (7,652) (20,783) (62,895) (91,330) The company makes contributions to public or private pension insurance plans on a mandatory, contractual or voluntary basis while the employee is on the staff of the company. Such plans do not bring any additional obligations to the Company. If the employee ceases to be part of the company's staff in the period necessary to have the right to withdraw contributions made by sponsors, the amounts to which the employee is no longer entitled and which may represent a reduction in the company's future contributions to active employees, or a cash refund of these amounts, are released as assets.

Other income (expenses), net

Other income (expenses), net	12 Months Ended
	Dec. 31, 2022
Other Income Expenses Net
Other income (expenses), net	31. Other income (expenses), net Schedule Of Other Revenue Expenses 2022 2021 2020 Revenues Revenue from grant, net 10,324 13,548 17,427 Fines on telecommunications services 72,903 58,793 37,490 Revenue on disposal of assets (ii) 23,747 2,711,535 5,375 Other revenue 62,256 65,482 - Total Revenue 169,230 2,849,358 68,651 Expenses 128,943 FUST/FUNTTEL (i) (151,485) (134,962) Taxes, fees and contributions (1,526) (2,274) (133,378) Provision for legal and administrative proceedings, net of reversal (10,316) (219,241) (248,987) (290,789) Expenses on disposal of assets (ii) (23,443) (1,942,791) (13,538) Other expenses (21,906) (22,573) (32,776) Other income (expenses), net (417,601) (2,351,587) (480,797) Other revenues (expenses), net (248,371) 497,771 (351,854) (i) Representing the expenses incurred with contributions on the various telecommunications revenues due to ANATEL, according to current legislation. (ii) In 2021, it represents the revenue from the sale of 51% equity interest in I-Systems (formerly FiberCo) to IHS, which is composed of the (secondary) cash paid to TIM S.A. in the amount of R$ 1,096,294 and the fair value of the minority interest of 49% that remained with TIM S.A. in the amount of R$ 1,612,957. In expenses, the amount of R$ 1,927,014 is represented by the net assets written-off at TIM S.A. and paid-in as share capital at I-Systems, in addition to the write-off of goodwill and deferred income tax related to goodwill due to the sale of 51% of I -Systems (formerly FiberCo). The gain on this transaction before income tax and social contribution was R$ 782,237. For further information, see Note 1.2.2.

Financial income

Financial income	12 Months Ended
	Dec. 31, 2022
Financial income	32. Financial income Schedule of financial revenue 2022 2021 2020 Financial income 1,318,948 1,091,748 438,598 Interest on financial investments 546,763 339,681 82,512 Interest received from customers 27,916 28,427 28,686 Swap interest 299,096 203,852 32,955 Interest on lease 28,101 24,788 19,924 Inflation adjustment (i) 213,949 208,029 116,441 Other derivatives (ii) 187,097 285,009 155,165 Other revenues 16,026 1,962 2,915 (i) A substantial part is related to the monetary restatement on tax credits and judicial deposits. (ii) This is mainly the difference between the market value and the cost of the share subscription options related to the operational partnership with Banco C6, started in 2020, to which the Company was entitled in the period due to the achievement of targets. Until December 31, 2022, the Company obtained the subscription right for the 5 th th th th

Financial expenses

Financial expenses	12 Months Ended
	Dec. 31, 2022
Financial Expenses
Financial expenses	33. Financial expenses Schedule of financial expenses 2022 2021 2020 Financial expenses (2,762,963) (1,745,213) (1,242,255) Interest on taxes and fees (187,778) (61,745) (43,616) Swap interest (644,280) (352,029) (45,970) Interest on lease (1,333,007) (845,033) (766,263) Inflation adjustment (i) (336,046) (247,200) (161,892) Discounts granted (48,774) (52,509) (33,725) Other expenses (213,078) (186,697) (190,789) (i) A major portion related to: (i) inflation adjustment of lawsuits, in the amount of R$ 146,642 - see Note 25 (R$ 111,949 as of December 31, 2021); and (ii) inflation adjustment on loans and financing and authorizations, in the amount of R$ 166,411 (R$ 114,980 on December 31, 2021).

Foreign exchange variations, ne

Foreign exchange variations, net	12 Months Ended
	Dec. 31, 2022
Foreign Exchange Variations Net
Foreign exchange variations, net	34. Foreign exchange variations, net Schedule of foreign exchange variations 2022 2021 2020 Income Loans and financing (i) 47,552 215,262 - Suppliers 34,586 13,190 15,981 Swap 28,006 275,836 305,012 Other 30,923 16,640 43,155 141,067 520,928 364,148 Expenses Loans and financing (i) (27,984) (275,724) (305,010) Suppliers (21,109) (20,061) (46,112) Swap (ii) (47,460) (215,262) - Other (39,507) (9,222) (19,991) (136,060) (520,269) (371,113) Foreign exchange variations, net 5,007 659 (6,965) (ii) It mainly refers to foreign exchange variation on loans and financing in foreign currency. (ii) Referring to derivative financial instruments to mitigate risks of foreign exchange variations related to foreign currency debts (Note 39).

Expense with current and deferr

Expense with current and deferred income tax and social contribution	12 Months Ended
	Dec. 31, 2022
Expense With Current And Deferred Income Tax And Social Contribution
Expense with current and deferred income tax and social contribution	35. Expense with current and deferred income tax and social contribution Schedule of income tax and social contribution 2022 2021 2020 Current income tax and social contribution taxes Income tax for the period (247,492) 9,697 (684,099) Social contribution for the period (85,452) 26,538 (232,671) Tax incentive – SUDENE/SUDAM (i) 157,254 167,118 164,442 Current income tax (175,690) 203,353 (752,328) Deferred income tax and social contribution Deferred income tax 95,583 (255,972) 453,127 Deferred social contribution 29,954 (93,432) 144,722 Deferred income tax 125,537 (349,404) 597,849 Provision for contingencies of income tax and social contribution - - (9,671) Deferred income tax, net of tax 125,537 (349,404) 588,178 Income tax and social contribution (50,153) (146,051) (164,150) The reconciliation of income tax expense and social contribution calculated by applying the combined tax rates with the values reflected in the result is shown below: Schedule Of Income Tax And Social Contribution Expenses Reconciliation 2022 2021 2020 Profit before income tax and social contribution 1,720,908 3,103,225 1,992,404 Combined tax rate 34% 34% 34% Combined tax rate on income tax and social contribution (677,417) (585,109) (1,055,097) (Additions) / deletions: Equity in earnings (20,939) (3,935) - Permanent additions and exclusions: Non-taxable revenues 152,277 135,465 11,370 Non-deductible expenses for tax purposes (120,682) (53,505) (42,329) Tax incentive – SUDENE/SUDAM (i) 157,254 167,118 164,442 Tax benefit related to interest on shareholders’ equity 476,000 356,150 368,220 Sale I – Systems (formerly FiberCo) (ii) - (335,935) - IR/CS credit on Selic related do tax overpayment (iii) - 534,804 - Reversal of Provision for IR/CS - TIM Nordeste (iv) - 87,565 - Tax losses and temporary differences not recognized (129,954) - - Other amounts 21,000 21,319 11,564 513,267 Income before income tax 534,956 909,046 Income tax and social contribution recorded in income (loss) for the year (50,153) (146,051) (164,150) Effective rate 2.91% 4.71% 8.24% (i) As mentioned in Note 27 c.3, in order for investment grants not to be computed in taxable income, they must be recorded as a tax incentive reserve, which can only be used to absorb losses or be incorporated into the share capital. The Company has tax benefits that fall under these rules. (ii) Refer to deferred taxes on goodwill written-off, according to the sale transaction described in Note 1.2.2, which took place in November 2021 between TIM S.A. and IHS. (iii) As mentioned in note 9, in September 2021, the Federal Supreme Court (STF), with general repercussions, established an understanding for the non-levy of Corporate Income Tax (IRPJ) and Social Contribution (CSLL) on the monetary restatement using the SELIC rate in cases of undue payment. Although the aforementioned decision is still pending publication, as well as the specific TIM lawsuit is still pending judgment, TIM recorded its best estimate in the amount of R$ 534.8 million, since the likelihood of a favorable outcome for the Company becomes probable. (iv) In the second quarter of 2021, there was a positive impact of R$ 87 million arising from the write-off of assets and reversal of the provision for income tax and social contribution, set up in 2009, due to the partial success in an administrative proceeding related to the merger of the company TIM Nordeste by TIM Celular.

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2022
Earnings per share attributable to the Company’s shareholders (expressed in R$ per share)
Earnings per share	36. Earnings per share (a) Basic earnings per share are calculated by dividing profit attributable to Company’s shareholders by the weighted average number of shares issued during the year. Schedule of earning per share 2022 2021 2020 Income attributable to the shareholders of the company 1,670,755 2,957,174 1,828,254 Weighted average number of common shares issued (thousands) 2,419,961 2,420,314 2,420,804 Basic earnings per share (expressed in R$) 0.69 1.22 0.76 (b) Diluted earnings per share are calculated by adjusting the weighted average amount of shares outstanding to assume the conversion of all potential dilutive shares. 2022 2021 2020 Income attributable to the shareholders of the company 1,670,755 2,957,174 1,828,254 Weighted average number of common shares issued (thousands) 2,420,245 2,420,638 2,421,065 Diluted earnings per share (in R$) 0.69 1.22 0.76 The calculation of diluted earnings per share considered 284 thousands (324 thousands on December 31, 2021) shares related to the long-term incentive plan, as mentioned in Note 28.

Balances and transactions with

Balances and transactions with related parties	12 Months Ended
	Dec. 31, 2022
Balances And Transactions With Related Parties
Balances and transactions with related parties	37. Balances and transactions with related parties The balances of transactions with Telecom Italia Group companies, subsidiaries and associated companies are as follows: Schedule Of Consolidated Balances Of Transactions Assets 2022 2021 Telecom Italia Sparkle (i) 2,770 1,414 Gruppo Havas (vi) - 83,613 TI Sparkle (iii) 1,494 5,084 TIM Brasil (vii) 22,790 23,069 Telecom Italia S.p.A. (ii) 2,086 1,502 I-Systems (ix ) 14,762 5,879 Cozani (x) - - Other 674 674 Total 44,576 121,235 Liabilities 2022 2021 Telecom Italia S.p.A. (ii) 85,845 71,288 Telecom Italia Sparkle (i) 4,436 3,689 TI Sparkle (iii) 9,445 10,205 TIM Brasil (iv) 10,858 6,558 Vivendi Group (v) 3,457 1,238 Gruppo Havas (vi) 65,618 19,794 I-Systems ( viii) 49,391 31,596 Cozani (x) - - Other 22,210 4,585 Total 251,260 148,953 Revenue 2022 2021 2020 Telecom Italia S.p.A. (ii) 2,874 1,112 1,197 Telecom Italia Sparkle (i) 3,887 353 2,994 TI Sparkle (iii) 1,968 3,347 4,059 I-Systems (ix) 36,090 5,881 - Cozani (x) 459,797 - - Total 504,616 10,693 8,250 Cost / Expense 2022 2021 2020 Telecom Italia S.p.A. (ii) 108,792 105,137 110,407 Telecom Italia Sparkle (i) 12,409 19,219 27,485 TI Sparkle (iii) 18,095 20,533 19,923 Vivendi Group (v) 4,319 1,271 1,207 Gruppo Havas (vi) 382,275 206,349 207,682 I-Systems ( viii) 365,875 31,596 - Cozani (x) - - - Other 16,983 22,597 22,308 Total 908,748 406,702 389,012 (i) amounts refer to roaming wholesale (ii) The amounts refer to international roaming, technical assistance and value added services – VAS and licensing for the use of a registered trademark, granting TIM. S.A. the right to use the “TIM” brand upon payment of royalties in the amount of 0.5% of the Company’s net revenue, with payment made on a quarterly basis. (iii) Values refer to link (iv) Mainly refer to judicial deposits made on account of labor claims and transfers of employees. (v) the values refer to Value Added Services-VAS. (vi) From the values described above, in the result, they refer to advertising services, of which R$ 345,597 (R$ 181,440 on December 31, 2021) are related to media transfers. (vii) Refer to judicial deposits made on account of labor claims. (viii) The amounts refer to fiber infrastructure capacity services. (ix) The amounts are related to services provided by TIM S.A., mainly related to network operation and maintenance in the scope of Transition Service Agreement, signed when closing the transaction. (x) Refer to contracts related to the operation of telecommunications services, including interconnection, roaming, assignment of means and use of radio frequencies, in addition to co-billing agreements. The company has social investment actions that include donations, projects developed by the Tim Institute and sponsorships. As of December 31, 2022, the Company invested R$ 5,787 9,147 Sales and purchases involving related parties are carried out at prices equivalent to those practiced in the market. Outstanding balances at the end of the year are not linked to guarantees and are settled in cash. There were no guarantees provided or received in connection with any accounts receivable or payable involving related parties. Balances on equity accounts are recorded in the groups: trade accounts receivable, prepaid expenses, suppliers and other current assets and liabilities.

Management remuneration

Management remuneration	12 Months Ended
	Dec. 31, 2022
Management Remuneration
Management remuneration	38. Management remuneration The key management personnel includes: statutory directors and the Board of Directors. The payment of key management personnel for the provision of their services is presented below: Schedule of key management personnel for the provision 2022 2021 2020 Short-term benefits 35,717 31,494 23,949 Other long-term benefits - 1,052 4,544 Share-based payments remuneration 33,926 15,176 6,343 Total compensation 69,643 47,722 34,836

Financial instruments and risk

Financial instruments and risk management	12 Months Ended
	Dec. 31, 2022
Financial Instruments And Risk Management
Financial instruments and risk management	39. Financial instruments and risk management Among the financial instruments registered in the Company, there are derivatives that are financial assets or liabilities measured at fair value through profit or loss. At each balance sheet date such assets/liabilities are measured at their fair value. Interest, monetary correction, foreign exchange variation and variations arising from the fair value measurement, where applicable, shall be recognized in the result when incurred, under the line of financial income or expenses. Derivatives are initially recognized at fair value on the date the derivative agreement is entered into, and are subsequently remeasured at fair value. The Company does not apply “ hedge accounting” The company carries out transactions with derivative financial instruments, without speculative purposes, only with the aim of i) reducing risks related to foreign exchange variation and ii) managing interest rate exposure. The Company's derivative financial instruments are specifically represented by swap and options contracts . The company's consolidated financial instruments are being presented in compliance with IFRS 9. The main risk factors that the company is exposed to are as follows: (i) Exchange rate risks The exchange rate risks relate to the possibility of the Company computing i) losses derived from fluctuations in exchange rates by increasing the balances of debt with loans and financing obtained in the market and the corresponding financial expenses or ii) increase in cost in commercial contracts that have some type of link to foreign exchange variation. In order for these types of risks to be mitigated, the company performs: swap contracts with financial institutions with the aim of canceling the impacts arising from the fluctuation of exchange rates on the balance sheet and financial result and commercial contracts with foreign exchange band clauses with the aim of partially mitigating foreign exchange risks or derivative financial instruments to reduce the remaining risks of foreign exchange exposure in commercial contracts. As of December 31, 2022 and 2021, the Company's loans and financings indexed to the variation of foreign currencies are fully protected, both in terms and in value, by swap contracts. Gains or losses on these swap contracts are recorded in the company's earnings. (ii) Interest rate risks Interest rate risks relate to: The possibility of variations in the fair value of the loans obtained by the company indexed to TJLP, IPCA, fixed rate and/or TLP, when such rates pose a risk to the company’s perspective of not corresponding proportionally to the rates relating to Interbank Certificates of Deposit (CDI). The Company opted to hedge the exposure linked to the IPCA arising from the issuance of debentures, financing to BNDES (FINAME) and BNB and the exposure to a fixed rate linked to the debt with BNP Paribas, all of them until maturity. The possibility of an unfavorable movement in interest rates would cause an increase in the financial expenses of the Company, as a result of the share of the debt and the passive positions that the Company has in swap contracts linked to floating interest rates (percentage of the CDI). However, on December 31, 2022 and December 31, 2021, the Company maintains its financial resources applied to Interbank Certificates of Deposit (CDI), which substantially reduces this risk. (iii) Credit risk inherent in the provision of services The risk is related to the possibility of the company computing losses derived from the inability of the subscribers to honor the payments of the invoiced amounts. To minimize this risk, the company preventively performs credit analysis of all orders imputed by the sales areas and monitors the accounts receivable of subscribers, blocking the ability to use services, among other actions, if customers do not pay their debts. There are no customers who have contributed more than 10% of net accounts receivable on December 31, 2022 and December 31, 2021 or revenues from services rendered during the years ended December 31, 2022 and December 31, 2021. (iv) Credit risk inherent in the sale of telephone sets and prepaid telephone cards The group's policy for the sale of telephone devices and the distribution of prepaid telephone cards is directly related to the credit risk levels accepted during the normal course of business. The selection of partners, the diversification of the portfolio of accounts receivable, the monitoring of loan conditions, the positions and limits of orders established for traders, the formation of collateral are procedures adopted by the company to minimize possible collection problems with its trading partners. There are no customers who contributed more than 10% of revenues from sale of goods during the year ended December 31, 2022 and 2021. There are no customers who contributed more than 10% of the net accounts receivable from the sale of goods on December 31, 2022 and December 31, 2021. (v) Liquidity risk Liquidity risk arises from the need for cash before the obligations assumed. The company structures the maturities of its non-derivative financial instruments and their respective derivative financial instruments so as not to affect liquidity. See Notes 17 and 21. The liquidity and cash flow management of the Company are carried out daily to ensure that the operational cash generation and prior fund raising, when necessary, are sufficient to maintain its schedule of operational and financial commitments. All financial investments of the Company have daily liquidity and the Management may, even in specific cases: i) revise the dividend payment policy; ii) issue new shares; and/or iii) sell assets to increase liquidity. (vi) Financial credit risk The cash flow forecast is performed by the Finance Executive Board, which monitors the continuous forecasts of the liquidity requirements to ensure that the Company has enough cash to satisfy its operating needs. This forecast takes into account investment plans, debt financing, compliance with contractual clauses, compliance with internal goals and, if applicable, external regulatory or legal requirements. The risk is related to the possibility of the Company posting losses resulting from difficulties in the redemption of short-term interest earning bank deposits and swap contracts, due to possible insolvency of counterparties. The company minimizes the risk associated with these financial instruments by maintaining operations only with financial institutions of recognized market strength, in addition to following a policy that establishes maximum levels of risk concentration per financial institution. Fair value of derivative financial instruments: The derivative financial instruments are presented below: Schedule Of Consolidated Derivative Financial Instruments 2022 2021 Assets Liabilities Assets Liabilities Derivative transactions 276,951 393,372 198,027 208,787 Other derivatives (i) 624,671 - 457,892 - 901,622 393,372 655,919 208,787 Current portion (239,189) (343,142) (134,292) (194,837) Non-current portion 662,433 50,230 521,627 13,950 (i) Other derivatives are instruments of share subscription options represent the option of the Company to subscribe 5.52% of the shares of C6 capital, where the Group/Company paid a share subscription premium in the amount of R$ 23.9 million. As required by IFRS 9, the financial instrument must be valued at its fair value that on December 31, 2022 and December 31, 2021 corresponds to R$ 624 million and R$ 458 million, respectively. The impact of the mark-to-market of the stock conversion option calculated, of R$ 600.1 million, represents the difference in the fair value of the option less the amount paid for the share subscription premium. This financial instrument was measured at fair value and will be subsequently revaluated and recorded in the Company’s results for the year, considering the arbitration risks disclosed in Note 29. The long-term derivative financial instruments on December 31, 2022 are due in accordance with the following schedule: Schedule Of Long Term Maturities Of Financial Derivative Instruments Assets 2024 32,141 2025 630,292 >2026 - 662,433 Non-derivative financial liabilities are substantially composed of accounts payable with suppliers, dividends payable and other obligations, the maturity of which will occur in the next 12 months, except for loans and financing and leases, the nominal flows of payments of which are disclosed in Notes 21 and 17. Financial instruments measured at fair value: Schedule of financial instruments measured at fair value 2022 Level 1 Level 2 TOTAL Total assets 2,203,564 901,623 3,105,187 Financial assets at fair value through profit or loss 2,203,564 901,623 3,105,187 Derivative financial instruments - 276,952 276,952 Other derivatives 624,671 624,671 Marketable securities 2,203,564 - 2,203,564 Total liabilities - 393,372 393,372 Financial liabilities at fair value through profit or loss - 393,372 393,372 Derivative financial instruments - 393,372 393,372 2021 Level 1 Level 2 TOTAL Total assets 4,579,528 655,919 5,235,447 Financial assets at fair value through profit or loss 4,579,528 655,919 5,235,447 Derivative financial instruments - 198,027 198,027 Other derivatives - 457,892 457,892 Marketable securities 4,579,528 - 4,579,528 Total liabilities - 208,787 208,787 Financial liabilities at fair value through profit or loss - 208,787 208,787 Derivative financial instruments - 208,787 208,787 The fair value of financial instruments traded on active markets is based on market prices quoted on the balance sheet date. A market is seen as active if quoted prices are ready and regularly available from a stock exchange, distributor, broker, industry group, pricing service, or regulatory agency, and those prices represent real market transactions and that occur regularly on purely commercial basis. These instruments are included in Level 1. The instruments included in Level 1 mainly comprise the equity investments of bank certificates of deposit (CDB) and committed classified as securities for trading. The fair value of financial instruments that are not traded on active markets (e.g. over-the-counter derivatives) is determined through the use of valuation techniques. These valuation techniques maximize the use of data adopted by the market where it is available and rely as little as possible on entity-specific estimates. If all relevant information required for the fair value of an instrument is adopted by the market, the instrument is included in Level 2. If relevant information is not based on data adopted by the market, the instrument is included in Level 3. Specific evaluation techniques used to measure the financial instruments include: · Quoted market prices or quotes of financial institutions or brokers for similar instruments. · The fair value of interest rate swaps · Other techniques, such as analysis of discounted cash flows, available data of the last relevant transaction and analysis of results based on multiples of similar companies, are used to determine the fair value of the remaining financial instruments. The fair values of currency derivative financial instruments and interest rates of the Company were determined by means of future cash flows (active and passive position) using the contracted conditions and bringing these flows to present value through discounts for the use of future interest rate disclosed by market sources. Fair values were estimated at a specific time, based on available information and own evaluation methodologies. Financial assets and liabilities by category The financial instruments of the company by category can be summarized as follows: December 31, 2022 Schedule of financial asset and liabilities Measured at amortized cost Fair value through profit or loss Total Assets, as per balance sheet 8,169,573 3,105,187 11,274,760 Derivative financial instruments - 276,952 276,952 Other derivatives - 624,671 624,671 Trade accounts receivable and other accounts receivable, excluding prepayments 3,978,135 - 3,978,135 Marketable securities - 2,203,564 2,203,564 Cash and cash equivalents 2,548,713 - 2,548,713 Leases 238,646 - 238,646 Judicial deposits 1,377,560 - 1,377,560 Other amounts recoverable 26,519 - 26,519 Measured at amortized cost Fair value through profit or loss Total Liabilities, as per balance sheet 22,700,413 393,372 23,093,785 Loans and financing 4,969,825 4,969,825 Derivative financial instruments - 393,372 393,372 Suppliers and other obligations, excluding legal obligations 4,237,229 - 4,237,229 Lease liabilities 12,831,865 - 12,831,865 Dividends and interest on shareholders' equity payable 661,494 - 661,494 December 31, 2021 Measured at amortized cost Fair value through profit or loss Total Assets, as per balance sheet 9,472,377 5,235,447 14,707,824 Derivative financial instruments - 198,027 198,027 Other derivatives - 457,892 457,892 Trade accounts receivable and other accounts receivable, excluding prepayments 3,253,207 - 3,253,207 Marketable securities - 4,579,528 4,579,528 Cash and cash equivalents 5,228,615 - 5,228,615 Leases 243,121 - 243,121 Judicial deposits 718,773 - 718,773 Other amounts recoverable 28,661 - 28,661 Measured at amortized cost Fair value through profit or loss Total Liabilities, as per balance sheet 16,709,988 208,787 16,918,775 Loans and financing 3,845,465 - 3,845,465 Derivative financial instruments - 208,787 208,787 Suppliers and other obligations, excluding legal obligations 3,267,404 - 3,267,404 Lease liabilities 9,063,539 - 9,063,539 Dividends and interest on shareholders' equity payable 533,580 - 533,580 Regular purchases and sales of financial assets are recognized on the trading date - the date on which the Company undertakes to buy or sell the asset. Investments are initially recognized at fair value. After initial recognition, changes in fair value are recorded in the profit and loss for the year, in the financial income and expenses’ group. Financial risk hedge policy adopted by the Company The Company's policy establishes that mechanisms must be adopted to protect against financial risks arising from the contracting of financing in foreign currency or indexed to the interest rate, in order to manage said exposure. The contracting of derivative financial instruments against foreign exchange exposure shall occur simultaneously with the contracting of the debt that gave rise to such exposure. The level of coverage to be contracted for such foreign exchange exposures shall be 100% of the risk, both in terms and in value. To cover interest rates, it is up to the Company to elect or not to contract a hedging mechanism, as provided for in the internal policies. On December 31, 2022, there are no margins or guarantees applied to transactions with derivative financial instruments of the Company. The selection criteria of financial institutions follow parameters that take into account the rating The operations with derivative financial instruments contracted by the company and in force on December 31, 2022 and December 31, 2021 are shown in the following table: December 31, 2022 Schedule of financial risk COUNTERPARTY % Coverage AVERAGE SWAP RATES Currency Type of SWAP Debt SWAP Total Debt Total swap (Long position)¹ Long position Short position USD LIBOR x DI KFW/ Finnvera JP Morgan and Bank of America 175,589 175,589 100 LIBOR 6M + 0.75% p.a. 79.00 92.59 BRL IPCA x DI BNB XP and ITAU 249,400 249,166 100 IPCA + 1.22–1.49% p.a. 67.73 69.50 USD PRE x DI The Bank of Nova Scotia Scotiabank 1,568,683 1,569,829 100 1.73–3.80% p.a. CDI + 1.05 108.95 BRL PRE x DI BNP Paribas BNP Paribas 515,265 517,727 100 8.34% p.a. CDI + 1.07 BRL IPCA x DI DEBENTURE ITAU 1,796,843 1,796,843 100 IPCA + 4.17% p.a. CDI + 0.95 BRL IPCA x DI BNDES XP 394,139 394,139 100 IPCA + 4.23% p.a. 96.95 1 December 31, 2021 COUNTERPARTY % Coverage AVERAGE SWAP RATES Currency Type of SWAP Debt SWAP Total Debt Total swap (Long position)¹ Long position Short position USD LIBOR x DI KFW/ Finnvera JP Morgan and Bank of America 282,474 282,474 100 LIBOR 6M + 0.75% p.a. 79.00 92.59 USD PRE x DI BNP Paribas BNP Paribas 428,793 429,247 100 3.32% p.a. 155 USD PRE x DI The Bank of Nova Scotia Scotiabank 559,650 559,933 100 1.73% p.a. CDI + 1.05 BRL PRE x DI BNP Paribas BNP Paribas 515,166 517,843 100 8.34% p.a. CDI + 1.07 BRL IPCA x DI DEBENTURE ITAU 1,696,999 1,696,999 100 IPCA + 4.17% p.a. CDI + 0.95 BRL IPCA x DI BNDES XP 396,281 396,281 100 IPCA + 4.23% p.a. 96.95 1 In March 2022, the Company entered into a call option transaction in the total notional amount of USD 63 7 17.1 Position showing the sensitivity analysis – effect of variations in the fair value of the swaps For the purpose of identifying possible distortions arising from operations with consolidated derivative financial instruments currently in force, a sensitivity analysis was performed considering the variables CDI, US dollar (USD), Libor and IPCA, individually, in three distinct scenarios (probable, possible and remote), and their respective impacts on the results obtained. Our assumptions basically observed the individual effect of the CDI, USD, Libor and IPCA variation used in the transactions as the case may be, and for each scenario the following percentages and quotes were used: Schedule Of Sensitivity Analysis Of Derivative Financial Instrument Sensitivity scenario Fair value in USD, EUR, BRL and IPCA (1) A) ∆ Accumulated variation in debt Fair value of the active tip of the swap (+) Fair value of the passive tip of the swap (-) Swap result B) ∆ Accumulated variation in swap C) Final Result (B-A) Dec 2022 4,006,850 - 4,006,850 (4,123,508) (116,658) - - CDI probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 4,005,860 (989) 4,005,860 (4,150,476) (144,616) (27,957) (26,968) remote 4,004,918 (1,931) 4,004,918 (4,176,904) (171,986) (55,327) (53,396) USD probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 4,430,671 423,822 4,430,671 (4,123,508) 307,163 423,822 - remote 4,854,493 847,644 4,854,493 (4,123,508) 730,985 847,644 - Libor probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 4,009,675 2,826 4,009,675 (4,123,508) (113,833) 2,826 - remote 4,012,501 5,652 4,012,501 (4,123,508) (111,007) 5,652 - IPCA probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 3,883,686 (123,164) 3,883,686 (4,123,508) (239,822) (123,164) - remote 3,769,695 (237,154) 3,769,695 (4,123,508) (353,813) (237,154) - (1) (KFW Finnvera, Scotia, BNB, BNP Paribas, Debenture and BNDES. Schedule of risk variable of derivative financial instruments Risk variable Sensitivity scenario CDI USD Libor IPCA CDI Probable 13.65 5.2177 5.15 5.78 Possible 17.06 5.2177 5.15 5.78 Remote 20.48 5.2177 5.15 5.78 USD Probable 13.65 5.2177 5.15 5.78 Possible 13.65 6.5221 5.15 5.78 Remote 13.65 7.8266 5.15 5.78 Libor Probable 13.65 5.2177 5.15 5.78 Possible 13.65 5.2177 6.44 5.78 Remote 13.65 5.2177 7.73 5.78 IPCA Probable 13.65 5.2177 5.15 5.78 Possible 13.65 5.2177 5.15 7.23 Remote 13.65 5.2177 5.15 8.67 As the Company has derivative financial instruments for the purposes of protection of its respective financial liabilities, the changes in the scenarios are accompanied by the respective object of protection, thus showing that the effects related to the exposure generated in the swaps It is noteworthy that the operations with derivative financial instruments contracted by the company have as sole objective the patrimonial protection. In this way, an improvement or worsening in their respective market values will be equivalent to an inverse movement in the corresponding portions of the value of the financial debt contracted, object of the derivative financial instruments of the company. The sensitivity analyses for derivative financial instruments in force on December 31, 2022 were carried out considering, basically, the assumptions related to changes in market interest rates and the change in the US dollar used in swap contracts. The use of these assumptions in the analysis is due exclusively to the characteristics of derivative financial instruments, which have exposure only to changes in interest and exchange rates. Chart of gains and losses with derivatives during the year Schedule of capital management 2022 2021 Net income from derivative operations (364,638) (87,603) Income (loss) from operations with other derivatives 160,414 285,009 Capital Management The Group's objectives in managing its capital are to safeguard its business continuity capacity to offer return to shareholders and benefits to the other stakeholders besides maintaining a capital structure to reduce this cost. To maintain or adjust the group's capital structure, management may review the dividend payment policy, return capital to shareholders, or issue new shares or sell assets to reduce, for example, the level of debt. The financial leverage ratios on December 31, 2022 and December 31, 2021 can be summarized as follows: Schedule of capital management 2022 2021 2020 Total loans and derivatives (Note 21 and 39) 4,461,574 3,398,333 1,879,109 Leases - Liabilities (Note 17) 12,831,865 9,063,539 8,378,835 Leases - Assets (Note 17) (238,646) (243,121) (162,198) Less: Cash and cash equivalents (Note 4) (2,548,713) (5,228,615) (2,575,290) FIC (Note 5) (2,203,564) (4,568,020) (2,070,438) Net debt 12,302,516 2,422,116 5,450,018 Other derivatives (Note 39) 624,671 457,892 161,429 Financing of 5G License 895,094 843,020 - Adjusted net debt 13,822,281 3,723,028 1,828,254 EBITDA (i) (last 12 months) 9,987,091 9,447,727 8,330,038 Leverage ratio 1.38 0.39 0.65 Reconciliation, net profit for the year: Net profit for the year 1,670,755 2,957,174 1,828,254 Finance income (cost), net 1,439,008 652,806 5,527,012 Income tax and social contribution 50,153 146,051 810,622 Depreciation and amortization 6,827,175 5,691,696 164,150 LAJIDA (EBITDA) (i) 9,987,091 9,447,727 8,330,038 (i) Lajida: income before interest, taxes, depreciation and amortization. EBIDTA - Earnings before finance income (expense) including foreign exchange, tax, depreciation and amortization (it is not an accounting metric). This is presented as required for determining the Company's leverage rates for the debt covenants. Changes in financial liabilities Changes in liabilities arising from financing activities such as loans and financing, lease liabilities lease and financial instruments are presented below: Schedule of changes in financial liabilities Loans and financing Lease liabilities Derivative financial instruments (Assets) Liabilities December 31, 2021 3,845,465 9,063,539 (447,132) Inflows 1,568,343 2,472,827 (166,779) Cozani acquisition – opening balance 04/30/2022 - 2,929,448 - Cancellations - (93,491) - Financial expenses 298,718 1,329,839 345,184 Foreign exchange variations, net (19,567) - 19,454 Payment (723,134) (2,870,297) (258,978) December 31, 2022 4,969,825 12,831,865 (508,251) Loans and financing Lease liabilities Derivative financial instruments (Assets) Liabilities December 31, 2020 2,345,032 8,378,835 (465,922) Inflows 3,062,000 2,041,474 (296,464) Cancellations - (202,379) - Financial expenses 167,857 858,260 148,177 Foreign exchange variations, net 60,463 - (60,574) Payment (1,789,887) (2,012,651) 227,651 December 31, 2021 3,845,465 9,063,539 (447,132)

Defined benefit pension plans a

Defined benefit pension plans and other post-employment benefits	12 Months Ended
	Dec. 31, 2022
Defined Benefit Pension Plans And Other Post-employment Benefits
Defined benefit pension plans and other post-employment benefits	40. Defined benefit pension plans and other post-employment benefits Schedule of asset policy and medical plan 2022 2021 PAMEC/asset policy and medical plan 5,825 6,492 ICATU, SISTEL and VIVEST The Company sponsors defined benefit private pension and contribution plans for a group of employees from the former TELEBRÁS system, which are currently under the administration of ICATU FUNDO MULTIPATROCINADO and Fundação Sistel de Seguridade Social. In addition to the plans coming from the TELEBRÁS system, there is also the plan administered by the VIVEST foundation resulting from the incorporation of AES Atimus. Such supplementary pension plans, as well as medical plans, are briefly explained below: PBS assisted (PBS-Tele Celular Sul and PBS-Tele Nordeste Celular): PBS (PBS Tele Celular Sul and PBS Tele Nordeste Celular): TIMPREV Plan (South and Northeast): Administration agreement: PAMEC/Asset Policy: AES Telecom Fiber The actuarial position of liabilities and assets related to retirement and health care plans, on December 31, 2022, in accordance with the rules provided for by IAS 19 is presented below. a) Effects on the base date of December 31: Schedule Of Liabilities And Assets Related To Retirement And Health Care Plans Plans Total PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan 2022 2021 Reconciliation of assets and liabilities (*) (*) Present value of the actuarial obligations 35,189 8,624 105 776 12,536 3,210 60,440 66,167 Fair value of the plan assets (54,337) (14,977) (360) - (10,697) - (80,371) (83,133) Present value of the obligations exceeding the fair value of the assets (19,148) (6,353) (255) 776 1,839 3,210 (19,931) (16,966) Amount recognized in other comprehensive income 7,983 1,674 203 - - - 9,860 2,495 Net actuarial liabilities/(assets) (11,165) (4,679) (52) 776 1,839 3,210 (10,071) (14,471) (*) No asset was recognized by the sponsors, due to the impossibility of reimbursing this surplus, and the fact that the sponsor’s contributions will not be reduced in the future. b) Changes in net actuarial liabilities (assets) Schedule Of Net Actuarial Liabilities Assets Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Actuarial liabilities (assets) on 12/31/2021 (17,609) (3,236) (118) 672 2,589 3,231 Expense (revenue) recognized in income (1,552) (284) (10) 57 234 411 Contributions of the sponsor - - - (44) - (34) Recognized actuarial (gains) or losses 7,996 (1,159) 76 91 (984) (398) Unrecognized actuarial (gains) or losses - - - - - - Net actuarial liabilities (assets) on 12/31/2022 (11,165) (4,679) (52) 776 1,839 3,210 c) Reconciliation of present value of obligations Schedule of Reconciliation of present value of obligations Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Value of obligations on 12/31/2021 38,869 9,176 119 672 14,100 3,231 Cost of current service 4 - - - - 121 Interest on actuarial obligation 3,289 769 10 57 1,242 290 Benefits paid in the year (3,103) (772) (9) (44) (718) (34) Contributions paid by participants - - - - - - (Gains)/losses in obligations (3,870) (549) (15) (198) (2,088) (398) Value of obligations on 12/31/2022 35,189 8,624 105 487 12,536 3,210 d) Reconciliation of the fair value of the assets Schedule Of Fair Value Of Assets Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Fair value of assets on 12/31/2021 56,478 14,739 405 - 11,511 - Benefits paid in the year (3,103) (772) (9) - (718) - Actual earnings from assets during the year 4,841 1,257 35 - 1,008 - Company’s contributions / (returns) - - (73) - - - Actuarial gain (loss) on plan assets (3,879) (247) 2 - (1,104) - Fair value of assets on 12/31/2022 54,337 14,977 360 - 10,697 - e) Expenses planned for 2023 Schedule Of Expenditure Planned Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Current service cost (with interest) 7 - - - - 97 Interest on actuarial obligations 3,389 769 10 57 923 323 Earnings expected from assets (5,326) (1,257) (32) - (737) - Interest on the effect of the (asset)/liability limit 1,128 284 5 - - - Total unrecognized net expense (revenue) (802) (204) (17) 57 186 420 Actuarial assumptions adopted in the calculations The main actuarial assumptions adopted in the calculation were as follows: Schedule Of Actuarial Assumptions Nominal discount rate for the actuarial obligation: PBS South: 10.11% / 6.39%; PBS Nordeste: 10.11% / 6.39%; CA: 10.11% / 6.39%; PBS-A: 10.12% / 6.40%; AES: 10.16% / 6.43%; PAMEC: 10.11% / 6.39%; FIBER: 10.14% / 6.42%; Salary growth rate - nominal: PBS: 3.50%/ 0.00% CA, PBS-A, AES, PAMEC and FIBER: Not applicable Biometric general mortality table: PBS, CA, PAMEC and FIBER: AT-2000 segregated per sex, decreased by 10%; Biometric table of new disability benefit vested: PBS and FIBER: Álvaro Vindas; CA, PBS-A, AES and PAMEC: Not applicable Expected turnover rate: PBS: Null; CA, PBS-A, AES and PAMEC: Not applicable; FIBER: 0.15/ (length of service + 1), being null as of 50 years old Probability of retirement: PBS and FIBER: 100% at 1st eligibility; CA, PBS-A, AES and PAMEC: Not applicable Estimated long-term inflation rate PAMEC and FIBER: 6.60% / 3.00% Determination method Projected Unit Credit Method

Insurance

Insurance	12 Months Ended
	Dec. 31, 2022
Insurance
Insurance	41. Insurance The Company maintains a policy of monitoring the risks inherent in its operations. As a result, on December 31, 2022, the company had insurance contracts in force to cover operational risks, civil liability, cyber risks, health, among others. The management of the company understands that the policies represent sufficient amounts to cover any losses. The main assets, liabilities or interests covered by insurance and their maximum indemnity limits are as follows: Schedule of insurance Modalities Maximum indemnity limits Operational Risks R$ 550,000 General Civil Liability - RCG R$ 80,000 Cyber risks R$ 30,000 Automobile (executive and operational fleet) R$ 1,000 for optional civil liability (property damage and bodily harm) and R$ 100 for moral damages.

Supplementary information to th

Supplementary information to the cash flow	12 Months Ended
	Dec. 31, 2022
Supplementary Information To Cash Flow
Supplementary information to the cash flow	42. Supplementary information to the cash flow Schedule of supplementary information to the cash flow 2022 2021 2020 Non-cash transactions Additions to property, plant and equipment and intangible assets - with no effect on cash 2,303,608 1,929,392 1,315,151 Additions to intangible assets / acquisition of licenses (i) - 2,682,469 (i) TIM participated in the 5G Auction of the 2.3GHz, 3.5Ghz and 26Ghz radio frequency bands for the deployment of the 5th Generation mobile telephony, winning several lots in these radio frequencies. As of December 2021, Capex recorded for licenses and related obligations is R$ 3,584 2,682 902

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2022
Subsequent Events
Subsequent events	43. Subsequent events Distribution of interest on shareholders’ equity The Company’s Board of Directors approved the distribution of R$ 455,000 The payment of the 2nd installment of interest on shareholders’ equity, approved on September 12, 2022, in the amount of R$ 245,000 STF decision on “res judicata” in tax matters On February 8, 2023, the Federal Supreme Court of Brazil (“STF”) established an understanding that the individual “res judicata” in continued tax relations loses its effects automatically from the moment the STF, in a binding manner, states otherwise. The Company evaluated the impacts of this decision and concluded that there is no material impact on the consolidated financial statements. Distribution of complementary dividends On March 30th, 2023, at the Annual and Extraordinary Shareholders’ Meeting, was approved, as proposed complementary dividends, the amount of R$600,000, at the gross value, to be paid on April 18th, 2023, without the application of any monetary restatement index, considering the date of April 10th, 2023 as the date for identification of shareholders entitled to receive such values, as follows: (i) the amount of R$570,587 will be distributed based on profit from previous years through the use of the expansion reserve, and (ii) the remaining amount of R$29,413 will be distributed based on the profit of the fiscal year of 2022. Cozani Merger According to a Material Fact disclosed by the Company on February 27, 2023, the completion of the Merger would still depend on the completion of operational procedures related to systemic parameterization and obtaining prior consent from ANATEL. The Board of Directors (“CdA”) acknowledged about the obtaining of the aforementioned consent and verified compliance with the other conditions to grant full effectiveness to the Merger. Accordingly, the CdA declared that said Merger and the consequent extinction of Cozani will become effective, for all purposes and effects, on April 1, 2023. Distribution of interest on shareholders’ equity The Company’s Board of Directors approved the distribution of R$ 230,000 of interest on shareholders’ equity as of April 19, 2023. The payment will take place on May 9, 2023, and the date for identification of shareholders entitled to receive such amounts will be on April 25, 2023.

Estimates and areas where jud_2

Estimates and areas where judgment is significant in the application of the Company's accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Estimates And Areas Where Judgment Is Significant In Application Of Companys Accounting Policies
Impairment loss on non-financial assets and investments in subsidiary and associated company.	(a) Impairment loss on non-financial assets and investments in subsidiary and associated company. Impairment losses occur when book value of an asset or cash generating unit exceeds its recoverable value, which is the highest of fair value less selling costs and value in use. Calculation of fair value less selling costs is based on information available on similar assets’ selling transactions or market prices less additional costs to dispose of the asset. The calculation of value in use is based on the discounted cash flow model. Any reorganization activities with which the Company is not committed to on the reporting date of the Presentation of consolidated financial statements or significant future investments that could improve the asset base of the cash generating unit under test are excluded for impairment testing purposes. The main non-financial assets for which this assessment was made are goodwill recorded by the Company (Note 16) and its tangible and intangible assets. Net investments in the subsidiary and associated company are valued after applying the equity method to determine whether there is any objective evidence of impairment. The recoverable amount of an investment in an associated company must be determined for each investment, unless the associated company does not generate cash inflows on an ongoing basis that are largely independent of those generated by the entity’s other assets. The investment in an associated company was valued as described in Note 14.
Income tax and social contribution (current and deferred)	(b) Income tax and social contribution (current and deferred) Income tax and social contribution (current and deferred) are calculated according to interpretations of current legislation and IAS 12. This process typically involves complex estimates to determine taxable income and temporary differences. In particular, the deferred assets on tax losses, negative basis of social contribution and temporary differences is recognized in proportion to the probability that future taxable income is available and can be used. The measurement of the recoverability of deferred income tax on tax losses, negative basis of social contribution and temporary differences takes the history of taxable income into account, as well as the estimate of future taxable income (Note 10).
Provision for legal and administrative proceedings	(c) Provision for legal and administrative proceedings The legal and administrative proceedings are analyzed by the Management along with its legal advisors (internal and external). The Company considers factors in its analysis such as hierarchy of laws, precedents available, recent court judgments, their relevance in the legal system and payment history. These assessments involve Management’s judgment (Note 25).
Fair value of derivatives and other financial instruments	(d) Fair value of derivatives and other financial instruments The financial instruments presented in the balance sheet at fair value are measured using valuation techniques that consider observable data or observable data derived from market (Note 39).
Unbilled revenues	(e) Unbilled revenues Since some cut dates for billing occur at intermediate dates within the months of the year, as the end of each month there are revenues earned by the Company, but not actually invoiced to its customers. These unbilled revenues are recorded based on estimate that takes into consideration historical consumption data, number of days elapsed since the last billing date, among others (Note 29).
Leases	(f) Leases The Company has a significant number of the lease contracts in which it acts a lessee (Note 17), and with the adoption of the accounting standard IFRS 16 – Leases, on January 1, 2019, certain judgments were exercised by Company’s management in measuring lease liabilities and right-of-use assets, such as: (i) estimate of the lease term, considering non-cancellable period and the period covered by options to extend the contract term, when the exercise depends only from the Company, and this exercise is reasonably certain; and (ii) using certain assumptions to calculate the discount rate. The company is not able to readily determine the interest rate implicit on the lease and, therefore, considers its incremental rate on loans to measure lease liabilities. Incremental rate on the lessee’s loan is the interest rate that the lessee would have to pay when borrowing, for a similar term and with a similar guarantee, the resources necessary to obtain the asset with a value similar to the right of use asset in a similar economic environment. The company estimates the incremental rate using observable data (such as market interest rates) when available and considers aspects that are specific to the Company (such as the cost of debt) in this estimate.
Fair value of the intangible assets	(g) Fair value of the intangible assets Intangible assets are measured at historical cost less accumulated amortization and impairment losses. The cost of intangible assets acquired in a business combination corresponds to their fair value at acquisition date. After the initial recognition, the intangible assets are measured at cost, less accumulated amortization and impairment losses.
Business combination	(h) Business combination Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interests in the acquiree. For each business combination, the Group elects whether to measure the non-controlling interests in the acquiree at the fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are expensed as incurred. For further information, see Notes 1.2.1 and 2.e.

Operations (Tables)

Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Operations
Schedule of fair value of asset and liabilities acquisition	Schedule of fair value of asset and liabilities acquisition Fair values recognized on acquisition Assets Cash and cash equivalents 193,382 Trade accounts receivable 362,379 Prepaid expenses 165,111 Recoverable taxes 13,535 Deferred income tax and social contribution 705,388 Property, plant and equipment (Note 15) 3,518,477 Intangible assets (Note 16) 3,599,811 Total Assets 8,558,083 Liabilities Suppliers (183,227) Lease liabilities (Note 17) (2,929,449) Taxes payable (157,595) Deferred revenues (95,135) Other liabilities (617,518) Total liabilities (3,982,924)
Schedule of consideration	Schedule of consideration Total net identifiable assets at fair value 4,575,159 Goodwill on acquisition (Note 16) 2,636,426 Total consideration 7,211,585
Schedule of asset acquired and liabilities	Schedule of asset acquired and liabilities Cozani Equity interest of the acquiree 100 Shareholders’ equity of Cozani at book value on April 30, 2022 1,282,579 Shareholders’ equity of Cozani at fair value on April 30, 2022 4,575,159 Surplus of radio frequencies (i) 3,038,951 Surplus of customers’ portfolio (ii) 253,629 Contribution to the Group’s net revenue as of the acquisition date 1,231,518 Contribution to the Group with a loss as of the acquisition date (626,258) Net revenue from the acquiree since the beginning of the year 2,297,351 Loss from the acquiree since the beginning of the year (1,910,638) (i) The intangible asset value refers to the adjustment in the authorizations item reflecting the fair value of the acquired grants and the spectrum assessment was carried out using the market approach, with the application of a transaction multiple. The average useful life is 17.68 years; (ii) The evaluation of the customer portfolio was conducted using the profitability approach, using the MPEEM (Multi-period excess earning method) method based on a calculation of cash flows from future economic benefits attributable to the customer base. The average useful life is 7.67 years.
Schedule of effects transaction	Schedule of effects transaction Description Transaction price 1,096,294 Record of the remaining interest in the investment at fair value 1,612,957 Cost of assets Write-off of investment (1,211,472) Write-off of goodwill at Fiber RJ/Fiber SP acquisition (1,051,477) Write-off of deferred tax on amortized goodwill 335,935 Gain on transaction 782,237 Income tax and social contribution (509,245) Net gain on transaction 272,992 Gain before income tax and social contribution on remeasurement of investment to fair value 668,720 Gain before income tax and social contribution on asset disposal 113,517

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Cash and cash equivalents [abstract]
Schedule of financial assets	Schedule of financial assets 2022 2021 Cash and banks 59,959 99,821 Unrestrictedly available financial investments cash and cash equivalents: CDB’s / Repurchases 2,488,754 5,128,794 Total cash and cash equivalents 2,548,713 5,228,615 Bank certificates of deposit (“CDBs”) and committed transactions are nominative securities issued by banks and sold to the public as a form of fund raising. Such securities may be traded during the contracted term, at any time, without significant loss in their value and are used for the fulfilment of short-term obligations by the company. The decrease in the cash position is explained by the acquisition of Cozani (Note 1.2.1). and payments for 5G licenses and related obligations (Notes 16.f and 20). The annual average return of the Company's investments related to CDB’s and Committed Operations is 100.12 101.57

Marketable securities (Tables)

Marketable securities (Tables)	12 Months Ended
	Dec. 31, 2022
Marketable Securities
Schedule of marketable securities	Schedule of marketable securities 2022 2021 2022 FUNCINE (i) 12,929 11,508 12,929 Fundo Soberano (ii) 179 9,624 179 FIC: (iii) Government bonds (a) 1,323,409 2,975,613 1,323,409 CDB (b) 20,371 40,496 20,371 Financial bills (c) 398,879 703,118 398,879 Other (d) 447,797 839,169 447,797 2,203,564 4,579,528 2,203,564 Current portion (2,190,635) (4,568,020) (2,190,635) Non-current portion 12,929 11,508 12,929

Trade accounts receivable (Tabl

Trade accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Trade Accounts Receivable
Schedule of trade account receivables	Schedule of trade account receivables 2022 2021 Trade accounts receivable 3,659,777 3,253,207 Gross accounts receivable 4,241,515 4,000,026 Billed services 2,149,579 2,107,682 Unbilled services 929,669 849,762 Network use (i) 550,416 504,333 Goods sold 590,476 521,362 Contractual assets (Note 24) 19,828 15,340 Other accounts receivable 1,547 1,547 Provision for expected credit losses (581,738) (746,819) Current portion (3,421,094) (3,066,906) Non-current portion 238,683 186,301
Schedule of changes in the allowance for doubtful accounts	Schedule of changes in the allowance for doubtful accounts 2022 2021 Opening balance 746,819 651,260 Supplement to expected losses, net of reversal 626,218 544,642 Company acquisition balance 33,284 - Write-off of provision (824,583) (449,083) Closing Balance 581,738 746,819
Schedule of aging of accounts receivable	Schedule of aging of accounts receivable 2022 2021 Total 4,241,515 4,000,026 Undue 3,221,416 2,895,999 Overdue up to (days): 30 286,324 246,195 60 82,533 100,027 90 73,581 77,280 >90 577,661 680,525

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of inventory	Schedule of inventory 2022 2021 Total Inventories 236,117 202,553 Inventories 248,768 214,605 Mobile handsets and tablets 138,951 140,934 Accessories and prepaid cards 78,330 53,791 TIM chips 31,487 19,880 Losses on adjustment to realizable amount (12,651) (12,052)

Recoverable indirect taxes, c_2

Recoverable indirect taxes, charges and contributions (Tables)	12 Months Ended
	Dec. 31, 2022
Recoverable Indirect Taxes Charges And Contributions
Schedule of recoverable indirect taxes, fees and contributions	Schedule of recoverable indirect taxes, fees and contributions 2022 2021 Recoverable indirect taxes, charges and contributions 1,367,610 1,259,932 ICMS (i) 1,323,604 1,216,912 Other 44,006 43,020 Current portion (472,202) (354,620) Non-current portion 895,408 905,312 (i) The amounts of recoverable ICMS (state VAT) are mainly comprised by:

Recoverable direct taxes, cha_2

Recoverable direct taxes, charges and contributions (Tables)	12 Months Ended
	Dec. 31, 2022
Recoverable Direct Taxes Charges And Contributions
Schedule of direct taxes, fees and contributions recoverable	Schedule of direct taxes, fees and contributions recoverable 2022 2021 Recoverable direct taxes, charges and contributions 1,238,686 2,042,361 Income tax (IR) and social contribution (CS) (i) 879,227 807,096 PIS / COFINS (ii) 194,452 1,164,772 IRRF (Withholding income tax) on interest earning bank deposits 120,417 37,738 Other 44,590 32,755 Current portion (720,808) (1,311,906) Non-current portion 517,878 730,455 (i) In September 2021, the Federal Supreme Court (STF), with general repercussions, established an understanding for the non-levy of Corporate Income Tax (IRPJ) and Social Contribution (CSLL) on the monetary restatement using the SELIC rate in cases of undue payment. The specific TIM lawsuit is still pending judgment, TIM recorded its best estimate to date, in the amount of R$ 607 547 (ii) The Recoverable PIS/COFINS amounts mainly refer to credits from a legal proceeding filed by TIM Celular S.A. (ultimately merged into TIM S.A., as well as TIM S.A. itself), with a favorable final decision in Higher Courts which discussed the exclusion of the ICMS from the PIS and COFINS calculation bases. According to the Company’s internal assessment, the Company expects to use these credits in the next 12 months.

Deferred income tax and socia_2

Deferred income tax and social contribution (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Income Tax And Social Contribution
Schedule of deferred taxes assets and liabilities	Schedule of deferred taxes assets and liabilities 2022 2021 Losses carried forward – income tax and social contribution 225,882 219,876 Temporary differences: Provision for legal and administrative proceedings 381,865 330,627 Provision for expected credit losses 220,911 257,529 Lease of LT Amazonas infrastructure 34,657 32,377 Deferred income tax on accounting adjustments: Profit sharing 49,989 40,177 Taxes with enforceability suspended (i) 711,897 437,950 Amortized Goodwill – TIM Fiber (ii) (34,560) (34,560) Derivative financial instruments (161,174) (143,948) Capitalized interest - 4G and 5G (281,468) (233,433) Deemed cost – TIM S.A. (32,177) (42,617) Adjustments related to IFRS 16 (iii) 596,495 369,521 Accelerated depreciation (iv) (715,041) (466,863) Fair value adjustment I–Systems (former FiberCo) (v) (249,477) (249,477) Impairment loss (vi) 557,932 - Amortization of surplus 45,591 Other 146,218 19,729 Total deferred taxes - Assets 1,497,540 536,888 Deferred income tax and social contribution on tax losses and negative bases not recognized yet (129,954) - Deferred active tax portion 1,367,586 536,888 (i) Mainly represented by the Fistel fee (TFF) for the financial years 2020, 2021 and 2022, the TFF referring to Cozani's 2022 financial year is also added. The Operating Inspection Fee (TFF) for the years 2020, 2021 and 2022 of TIM S.A. and TFF for 2022 of Cozani had its payments suspended by virtue of an injunction and, therefore, still do not have a specific date for payment. See Note 22 for details. (ii) Represented by the goodwill on the business combination of companies TIM Fiber RJ and SP acquired by TIM in 2012, partially realized in November 2021 after the completion of the transaction for the sale of 51% of the equity interest in I-Systems to IHS, as described in Note 1. (iii) Represents the addition of new contracts, mainly due to the acquisition of Cozani. The temporary difference of the IFRS 16 contracts is due to the difference in the timing of recognition of the accounting and tax expense, under the terms of the current legislation. (iv) As of the 1Q20, TIM S.A. excludes the portion of acceleration of depreciation of movable assets belonging to property, plant and equipment from the calculation basis of the IRPJ and CSLL, due to their uninterrupted use in three operating shifts, supported by technical expert report, as provided for in Article 323 of the RIR/2018, or by the adequacy to the tax depreciation provided for in IN 1700/2017. Such tax adjustment generated a deferred liability of R$ 663 million until December 31, 2022 (R$ 467 million up to December 31, 2021) and applied as of January 1, 2020. (v) Refers to deferred charges on the fair value of the non-majority interest calculated in the sale transaction described in Note 1 that took place in November 2021 between TIM S.A. and IHS Fiber Brasil - Cessão de Infraestruturas Ltda. (vi) Represents the deferred charges constituted, mainly due to the impairment of tangible assets, onerous capacity contracts and deferred taxes, recorded by subsidiary Cozani.
Schedule of expectations to recover the credits	Schedule of expectations to recover the credits Deferred income tax and social contribution Tax losses and negative basis Temporary differences Total 2023 80,475 504,340 2024 15,453 515,457 2025 - 385,264 >2026 - (133,403) Total 95,928 1,271,658 1,367,586

Prepaid expenses (Tables)

Prepaid expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses
Schedule of prepaid expenses	Schedule of prepaid expenses 2022 2021 Prepaid expenses 359,109 358,287 Advertisements not released ( i 2,361 86,154 Rentals and insurance 64,544 67,034 Incremental costs for obtaining contracts with customers ( ii 178,543 153,988 IT Services ( iii 21,500 28,626 Prepaid contractual expenses ( iv 77,810 - Other 14,351 22,485 Current portion (278,851) (275,148) Non-current portion 80,258 83,139 (i) Represent prepaid payments of advertising expenses for products and services of the TIM brand that are recognized in the result according to the period of serving the advertisement. (ii) It is substantially represented by incremental costs related to sales commissions paid to partners for obtaining customer contracts arising from the adoption of IFRS 15, which are deferred to the result in accordance with the term of the contract and/or economic benefit, usually from 1 2 (iii) They represent prepayments of IT services expenses for network and migration of information to the “cloud”. (iv) It refers to the payment in April 2022 of TSA (Transition Service Agreement), in the amount of R$ 250,722 77,810

Judicial deposits (Tables)

Judicial deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Judicial Deposits
Schedule of detailed information about judicial deposits	Schedule of detailed information about judicial deposits 2022 2021 Judicial deposits 1,377,560 718,773 Civil 974,482 285,583 Labor 117,583 128,607 Tax 184,435 178,914 Regulatory 113 111 Online attachment (i) 100,947 125,558 (i) Refer to legal blockages directly in the company's current accounts and financial investments linked to certain legal proceedings. This amount is periodically analyzed and when identified, reclassification is made to one of the other specific accounts of the legal deposit item.

Other assets (Tables)

Other assets (Tables)	12 Months Ended
	Dec. 31, 2022
Other Assets
Schedule of other assets	Schedule of other assets 2022 2021 Other assets 265,042 216,159 Advances to employees 7,092 6,795 Advances to suppliers 31,437 48,755 Amounts receivable from TIM Brasil (Note 37) 22,790 23,069 Amounts receivable from incentivized projects 63,034 13,613 Recoverable INSS 69,794 66,386 Other 70,895 57,541 Current portion (199,644) (197,251) Non-current portion 65,398 18,908

Investment (Tables)

Investment (Tables)	12 Months Ended
	Dec. 31, 2022
Investment Abstract
Schedule of interest in associated	Schedule of interest in associated Associated companies 2022 I-Systems 2021 I-Systems Total number of shares 1,794,287,995 1,794,287,995 Interest in total capital 49 49 Shareholders' equity 1,422,034 1,794,288 Loss for the year (i) (125,687) (22,968) Equity in earnings (61,587) (11,254) Investment amount 1,540,116 1,601,703
Change of investment in associate	Change of investment in associate I-Systems (associated company) Balance of investment on December 31, 2021 1,601,703 Net identifiable assets at fair value - Capital increase - Equity in earnings and amortization of surplus (61,587) Balance of investment on December 31, 2022 1,540,116 FiberCo (current I-Systems) (subsidiary) Balance of investment at December 31, 2020 1 Equity in earnings until October 2021 (318) Capital increase 1,211,789 Write-off of investment (1,211,472) Balance of investment on November 16, 2021 - I-Systems (associated company) Balance of investment on December 31, 2020 - Revaluation of minority interest at fair value 1,612,957 Equity in earnings - November 2021 and December 2021 (11,254) Balance of investment on December 31, 2021 1,601,703

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Schedule of changes in property, plant and equipment	Schedule of changes in property, plant and equipment Balance in December 2021 Additions / depreciation Write-offs Transfers Acquisitions of subsidiary (Note .1.2) Balance in December 2022 Total cost of property, plant and equipment, gross 49,159,678 6,031,485 (735,593) - 11,302,035 65,757,605 Commutation/transmission equipment 25,854,454 (4,788) (129,957) 3,028,504 6,313,024 35,061,237 Fiber optic cables 778,512 - - 4,884 - 783,396 Leased handsets 2,806,454 752 (17,149) 166,099 920,690 3,876,846 Infrastructure 6,443,285 - (16,296) 493,409 789,657 7,710,055 Informatics assets 1,756,340 - (342,836) 31,032 336,161 1,780,697 General use assets 916,845 - (4,840) 41,503 13,054 966,562 Right of use assets 9,779,327 2,205,253 (223,107) - 2,929,449 14,690,922 Land 40,794 - (992) - - 39,802 Construction in progress 783,667 3,830,268 (416) (3,765,431) - 848,088 Total Accumulated Depreciation (30,851,278) (5,052,761) 591,144 - (7,783,558) (43,096,453) Commutation/transmission equipment (18,187,994) (2,234,352) 129,196 - (5,941,968) (26,235,118) Fiber optic cables (522,205) (61,649) - - - (583,854) Leased handsets (2,534,691) (155,902) 11,694 - (919,560) (3,598,459) Infrastructure (4,043,155) (390,832) 15,654 - (573,680) (4,992,013) Informatics assets (1,629,730) (78,418) 369,807 - (337,265) (1,675,606) General use assets (649,229) (50,097) 4,397 - (11,085) (706,014) Right of use assets (3,284,274) (2,081,511) 60,396 - - (5,305,389) Total property, plant and equipment, net 18,308,400 978,724 (144,449) - 3,518,477 22,661,152 Commutation/transmission equipment 7,666,460 (2,239,140) (761) 3,028,504 371,056 8,826,119 Fiber optic cables 256,307 (61,649) - 4,884 - 199,542 Leased handsets 271,763 (155,150) (5,455) 166,099 1,130 278,387 Infrastructure 2,400,130 (390,832) (642) 493,409 215,977 2,718,042 Informatics assets 126,610 (78,418) 26,971 31,032 (1,104) 105,091 General use assets 267,616 (50,097) (443) 41,503 1,969 260,548 Right of use assets 6,495,053 123,742 (162,711) - 2,929,449 9,385,533 Land 40,794 - (992) - - 39,802 Construction in progress 783,667 3,830,268 (416) (3,765,431) - 848,088 Balance in December 2020 Additions Write-offs (i) Transfers Balance in December 2021 Total cost of property, plant and equipment, gross 47,429,167 5,572,362 (3,841,851) - 49,159,678 Commutation/transmission equipment 25,875,916 26,905 (2,920,511) 2,872,144 25,854,454 Fiber optic cables 878,100 - (125,366) 25,778 778,512 Leased handsets 2,643,336 805 (13,495) 175,808 2,806,454 Infrastructure 6,436,572 - (511,635) 518,348 6,443,285 Informatics assets 1,770,386 - (46,584) 32,538 1,756,340 General use assets 902,287 - (43,401) 57,959 916,845 Right of use assets 8,367,895 1,591,307 (179,875) - 9,779,327 Land 40,794 - - - 40,794 Construction in progress 513,881 3,953,345 (984) (3,682,575) 783,667 Total Accumulated Depreciation (29,328,469) (3,951,760) 2,428,951 - (30,851,278) Commutation/transmission equipment (18,130,526) (1,983,589) 1,926,121 - (18,187,994) Fiber optic cables (482,613) (65,669) 26,077 - (522,205) Leased handsets (2,398,217) (145,661) 9,187 - (2,534,691) Infrastructure (4,018,854) (408,540) 384,239 - (4,043,155) Informatics assets (1,617,970) (58,209) 46,449 - (1,629,730) General use assets (637,903) (48,204) 36,878 - (649,229) Right of use assets (2,042,386) (1,241,888) - - (3,284,274) Total property, plant and equipment, net 18,100,698 1,620,602 (1,412,900) - 18,308,400 Commutation/transmission equipment 7,745,390 (1,956,684) (994,390) 2,872,144 7,666,460 Fiber optic cables 395,487 (65,669) (99,289) 25,778 256,307 Leased handsets 245,119 (144,856) (4,308) 175,808 271,763 Infrastructure 2,417,718 (408,540) (127,396) 518,348 2,400,130 Informatics assets 152,416 (58,209) (135) 32,538 126,610 General use assets 264,384 (48,204) (6,523) 57,959 267,616 Right of use assets 6,325,509 349,419 (179,875) - 6,495,053 Land 40,794 - - - 40,794 Construction in progress (II) 513,881 3,953,345 (984) (3,682,575) 783,667 (i) In the year 2021, net write-offs are mainly represented by:
Schedule of right of use in lease	Schedule of right of use in lease Right-of-use in lease Network infrastructure Shops & kiosks & real estate Land (Network) Fiber Total Balances at December 31, 2021 3,048,509 541,312 1,504,233 1,400,999 6,495,053 Opening balance 2,143,142 - 786,307 - 2,929,449 Additions 1,312,785 243,162 560,755 88,551 2,205,253 Remeasurement (60,187) (14,715) (83,045) (4,764) (162,711) Depreciation (1,097,799) (130,549) (374,459) (478,704) (2,081,511) Balances at December 31, 2022 5,346,450 639,210 2,393,791 1,006,082 9,385,533 Useful life – % 12.25 11.25 12.12 7.41
Schedule of depreciation rates	Schedule of depreciation rates · Depreciation rates Annual fee % Commutation / transmission equipment 08 14.29 Fiber optic cables 4 10 Leased handsets 14.28 50 Infrastructure 4 20 Informatics assets 10 20 General use assets 10 20

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets
Schedule of movement in intangible assets	Schedule of movement in intangible assets Balance in December 2021 Additions/ Amortization Write-offs Transfers Acquisitions of subsidiary (Note 1.2) Balance in December 2022 Capitalized interest Total cost of intangible assets, gross 34,630,541 3,846,601 (3,200) - 258,961 6,446,789 45,179,692 Right to use software 19,911,004 - - 701,387 1,366,860 21,979,251 Authorizations 11,151,497 75,525 (3,200) 17,123 4,598,839 15,839,784 Goodwill 475,743 2,636,426 - - - 3,112,169 Infrastructure right-of-use - LT Amazonas 186,221 - - 15,557 - 201,778 Other assets 333,116 - - 5,001 481,090 819,207 Intangible assets under development 2,572,960 1,134,650 - (739,068) 258,961 - 3,227,503 Total Accumulated Amortization (24,045,462) (1,873,904) 3,200 - - (2,846,978) (28,763,144) Right to use software (17,432,018) (1,142,824) - - - (1,347,360) (19,922,202) Authorizations (6,357,666) (664,909) 3,200 - - (1,384,432) (8,403,807) Infrastructure right-of-use - LT Amazonas (76,697) (9,791) - - - - (86,488) Other assets (179,081) (56,380) - - - (115,186) (350,647) Total intangible assets, net 10,585,079 1,972,697 - - 258,961 3,599,811 16,416,548 Right to use software (c) 2,478,986 (1,142,824) - 701,387 - 19,500 2,057,049 Authorizations (f) 4,793,831 (589,384) - 17,123 - 3,214,407 7,435,977 Goodwill (d) 475,743 2,636,426 - - - - 3,112,169 Infrastructure right-of-use - LT Amazonas (e) 109,524 (9,791) - 15,557 - - 115,290 Other assets 154,035 (56,380) - 5,001 365,904 468,560 Intangible assets under development 2,572,960 1,134,650 - (739,068) 258,961 - 3,227,503 Balance in December 2020 Additions/ Amortization Write-offs Transfers Balance in December 2021 Total cost of intangible assets, gross 31,444,050 4,352,331 (1,165,840) - 34,630,541 Right to use software 19,117,515 - (112,626) 906,115 19,911,004 Authorizations 9,931,248 50,408 (1,737) 1,171,578 11,151,497 Goodwill (i) 1,527,220 - (1,051,477) - 475,743 Infrastructure right-of-use - LT Amazonas 177,866 - - 8,355 186,221 Other assets 329,626 - - 3,490 333,116 Intangible assets under development 360,575 4,301,923 - (2,089,538) 2,572,960 Total Accumulated Amortization (22,416,975) (1,739,937) 111,450 - (24,045,462) Right to use software (16,378,487) (1,164,210) 110,679 - (17,432,018) Authorizations (5,816,241) (542,196) 771 - (6,357,666) Infrastructure right-of-use - LT Amazonas (67,966) (8,731) - - (76,697) Other assets (154,281) (24,800) - (179,081) Total intangible assets, net 9,027,075 2,612,394 (1,054,390) - 10,585,079 Right to use software (c) 2,739,028 (1,164,210) (1,947) 906,115 2,478,986 Authorizations (f) 4,115,007 (491,788) (966) 1,171,578 4,793,831 Goodwill (d) 1,527,220 - (1,051,477) - 475,743 Infrastructure right-of-use - LT Amazonas (e) 109,900 (8,731) - 8,355 109,524 Other assets 175,345 (24,800) - 3,490 154,035 Intangible assets under development 360,575 4,301,923 - (2,089,538) 2,572,960
Schedule of amortization rates	Schedule of amortization rates Annual fee % Software licenses 20 Authorizations 5 50 Right to use infrastructure 5 Other assets 7 10

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases Abstract
Schedule of lease receivables	Schedule of lease receivables 2022 2021 LT Amazonas 179,305 166,944 Sublease “resale stores” – IFRS 16 59,341 76,177 238,646 243,121 Current portion (30,643) (30,076) Non-current portion 208,003 213,045
Schedule of cash receipts	Schedule of cash receipts Up to Dec 2023 Jan 2024–Dec 2028 Jan 2028 onwards Nominal values Present value 33,936 127,757 226,662 388,355 238,646 LT Amazonas (i) 29,354 119,410 168,503 317,267 179,305 Sublease “resale stores” – IFRS 16 4,582 8,347 58,159 71,088 59,341 (i) LT Amazonas
Schedule of lease liabilities	Schedule of lease liabilities 2022 2021 LT Amazonas (i) 327,505 302,091 Sale of Towers ( leaseback 1,730,214 1,507,629 Other (iv) 158,314 142,458 Sub-total 2,216,033 1,952,178 Other leases (iii): Leases – Network Infrastructure 6,123,914 3,345,930 Leases - Shops & kiosks & real estate 746,028 653,422 Leases - Land (Network) 2,664,315 1,657,345 Leases – Fiber 1,081,575 1,454,664 Subtotal lease IFRS 16 10,615,832 7,111,361 Total 12,831,865 9,063,539 Current portion (2,257,211) (1,269,878) Non-current portion 10,574,654 7,793,661
Schedule of other lease operations	Schedule of other lease operations Up to Dec 2023 Jan 2024–Dec 2028 Jan 2029 onwards Nominal values Present value Total - Lease liability 3,109,546 8,468,542 8,295,305 19,873,393 12,831,865 LT Amazonas (i) 65,620 226,810 320,214 612,644 327,505 Sale and leaseback of Towers (ii) 291,462 1,168,828 2,223,774 3,684,064 1,730,214 Other (iii) 36,365 132,035 43,125 211,524 158,314 Total other leases (iv) 2,716,099 6,940,869 5,708,192 15,365,161 10,615,832 Leases – Network infrastructure 1,324,986 3,942,271 3,411,227 8,678,483 6,123,914 Leases - Shops & kiosks & real estate 206,017 505,493 491,755 1,203,265 746,028 Leases - Land (Network) 645,485 1,837,641 1,805,210 4,288,337 2,664,315 Leases – Fiber 539,611 655,464 - 1,195,076 1,081,575

Supplier (Tables)

Supplier (Tables)	12 Months Ended
	Dec. 31, 2022
Supplier
Schedule of supplier accounts payable	Schedule of supplier accounts payable 2022 2021 Supplier 4,237,229 3,267,404 Local currency 3,940,624 3,063,458 Suppliers of materials and services (i) 3,842,435 2,966,897 Interconnection (ii) 67,724 65,464 Roaming (iii) 1,857 212 Co-billing (iv) 28,608 30,885 Foreign currency 296,605 203,946 Suppliers of materials and services (i) 161,042 153,082 Roaming (iii) 135,563 50,864 Current portion 4,237,229 3,267,404 (i) Represents the amount to be paid to suppliers in the acquisition of materials and in the provision of services applied to the tangible and intangible asset or for consumption in the operation, maintenance and administration, in accordance with the terms of the contract between the parties. (ii) Refers to as the use of the network of other fixed and mobile operators such cases where calls are initiated on the TIM network and terminated on the other operators. (iii) Refers to calls made when the customer is outside their registration area and is considered a visitor on the other network. (iv) Refers to calls made by the customer when choosing another long-distance operator.

Authorizations payable (Tables)

Authorizations payable (Tables)	12 Months Ended
	Dec. 31, 2022
Authorizations Payable
Schedule of licenses payables	Schedule of licenses payables 2022 2021 Renewal of authorizations (i) 231,801 191,329 Updated ANATEL liability (ii) 186,307 164,269 Authorizations payable (iii) 1,255,282 3,525,489 Total 1,673,390 3,881,087 Current portion (507,685) (2,630,169) Non-current portion 1,165,705 1,250,918 (i) To provide the SMP, the Company obtained authorizations of the right to use radio frequency for a fixed term, renewable. 1 (ii) On December 5, 2014, the company signed the authorization term of the 700 MHz band and paid the equivalent of R$1,678 million, recording the remaining balance in the amount of R$ 61 million as commercial liability, according to the payment method provided for in the notice. On June 30, 2015, the company filed a lawsuit questioning the collection of the excess nominal value of R$ 61 million, restated at GP-DI totaling R$ 186 million as of December 31, 2022, which is still pending trial. (iii) As described in Note 16.f, in November 2021, TIM participated in the 5G Auction of the 2.3GHz, 3.5Ghz and 26Ghz radio frequency bands for the deployment of the 5th Generation mobile telephony, winning several lots in these radio frequencies. In December 2021, the Terms of Authorization were signed, characterizing the actual acquisition of the right over the lots of these radio frequencies.
Schedule of long-term is in accordance	Schedule of long-term is in accordance 2022 2024 375,203 2025 52,296 2026 52,296 2027 52,296 2028 52,296 2029 52,296 2030 52,296 >2031 476,726 1,165,705
Schedule of authorizations payable	Schedule of authorizations payable Maturity date Authorization instruments 800 MHz, 900 MHz and 1,800 MHz Additional frequencies 1800 MHz 1900 MHz and 2100 MHz (3G) 2500 MHz V1 band (4G) 2500 MHz ( P band** (4G) 700 MHz (4G) 2.3 GHz (5G) 3.5 GHz (5G) 26 GHz (5G) Amapá, Roraima, Pará, Amazonas and Maranhão Mar 2031* Apr 2023 Apr 2023 Oct 2027 Part of AR92 (PA), Feb 2024* Dec 2029 - Dec 2041 Dec 2031 Rio de Janeiro and Espírito Santo Mar 2031* ES, Apr 2023 Apr 2023 Oct 2027 Part of AR21 (RJ), Feb 2024* Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Acre, Rondônia, Mato Grosso, Mato Grosso do Sul, Tocantins, Distrito Federal, Goiás, Rio Grande do Sul (except county of Pelotas and region) and municipalities of Londrina and Tamarana in Paraná Mar 2031* Apr 2023 Apr 2023 Oct 2027 Part of AR61 (DF), Feb 2024* Dec 2029 South – Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) São Paulo Mar 2031* Countryside, Apr 2023 Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Paraná (except counties of Londrina and Tamarana) November 2028 (800MHz); December 2032 (900 and 1800MHz)* Apr 2023 Apr 2023 Oct 2027 AR41, except Curitiba and the Metropolitan Region, Feb 2024* AR41, Curitiba and Metropolitan Region, July 2031 Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Santa Catarina 800 MHz – November 2028 1800 MHz – December 2032 Apr 2023 Apr 2023 Oct 2027 - Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Municipality and region of Pelotas, in the state of Rio Grande do Sul 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Pernambuco 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 Part of AR81, July 2031 Dec 2029 - Dec 2041 Dec 2031 Ceará 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Paraíba 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Rio Grande do Norte 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Alagoas Dec 2023* - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Piauí 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 Minas Gerais (except the counties of Sector 3 of the PGO for 3G radio frequencies, leftovers and 5G) 800 MHz – November 2028 1800 MHz – December 2032 Apr 2023 Apr 2023 Oct 2027 Part of AR31, Feb 2030* Dec 2029 Dec 2041 Dec 2041 Dec 2031 (lots I&J) & Dec 2041 (lot H) Bahia and Sergipe 800 MHz – November 2028 1800 MHz – December 2032 - Apr 2023 Oct 2027 - Dec 2029 - Dec 2041 Dec 2031 * Terms already renewed for 15 years. ** Only complementary areas in specific states.
Schedule of authorization instruments	Schedule of authorization instruments Maturity date Authorization instruments 900 MHz 1,800 MHz Additional frequencies 1800 MHz 1,900 MHz and 2,100 MHz 2,500 MHz V2 band SP (except AR 11) - Dec 2032 - - Oct 2027 SP (AR 11) Dec 2032 - - Oct 2027 Paraná and Santa Catarina Dec 2032 * Dec 2032 * - - Oct 2027 Acre, Rondônia, Mato Grosso, Tocantins, Distrito Federal Dec 2032 * Dec 2032 * December 2032 Apr 2038 Oct 2027 Rio Grande do Sul Dec 2032 * - December 2032 - Oct 2027 Mato Grosso do Sul (Sector 22) and Goiás (Sector 25) Dec 2032 * Dec 2032 * - Apr 2038 Oct 2027 Mato Grosso do Sul (except Sector 22) and Goiás (except Sector 25) Dec 2032 * Dec 2032 * December 2032 Apr 2038 Oct 2027 Piauí, Ceará, Rio Grande do Norte, Paraíba, Pernambuco and Alagoas Mar 2031 * Mar 2031 * - - Oct 2027 Rio de Janeiro and Espírito Santo Mar 2031 * - - - Oct 2027 Amazonas, Roraima, Amapá, Pará, Maranhão, Minas Gerais and Espírito Santo - Mar 2031 * - - Oct 2027 Bahia, Sergipe, Rio de Janeiro and Minas Gerais - - - Apr 2038 Oct 2027 * Terms already renewed for 15 years.

Loans and financing (Tables)

Loans and financing (Tables)	12 Months Ended
	Dec. 31, 2022
Loans And Financing
Schedule of appropriation of financial expenses	Schedule of appropriation of financial expenses Description Currency Charges Maturity 2022 2021 KFW Finnvera (ii) USD Libor 6M+ 0.75% p.a. Jan 2024–Dec 2025 173,381 278,176 Scotia¹ (ii) USD 1.2410–3.2300% p.a. Dec 2023–Apr 2024 1,568,683 559,650 BNP Paribas (ii) USD 2.8220% p.a. Jan 2022 - 428,793 BNP Paribas (ii) BRL 7.0907% p.a. Jan 2024 515,265 515,166 Debêntures² (ii) BRL IPCA + 4.1682% p.a. (i) June 2028 1,771,797 1,667,399 BNDES (i) BRL IPCA + 4.2283% p.a. Nov 2031 394,139 396,281 BNB³ (i) BRL IPCA + 1.2228%–1.4945% Feb 2028 249,400 - BNDES (i) BRL TJLP + 1.95% p.a. Aug 2025 297,160 - Total 4,969,825 3,845,465 Current (1,264,967) (538,450) Non-current 3,704,858 3,307,015 ¹ Rates on outstanding debts on 12/31/2022 with Scotia Bank are between 1.4748% and 3.2300% p.a. ² The automatic decrease of up to 0.25 bps is estimated in remunerative interest and will comply with sustainable targets established in the indenture. ³ BNB interest rates already include a 15% discount for payment. Insurances (i) Certain receivables from TIM S.A.; (ii) Do not have a guarantee.
Schedule of credit facilities	Schedule of credit facilities Remaining amount Type Currency Date of opening Term Total value Amount used up to December 31, 2022 BNDES (i) TJLP May 2018 N/A 1,090,000 778,595 311,405 BNDES (ii) TJLP May 2018 N/A 20,000 12,190 7,810 FINAME (iii) IPCA Mar 2019 N/A 390,000 - 390,000 BNB (iv) IPCA Jan 2020 June 2023 752,479 503,351 249,128 Total R$: 2,252,479 1,294,136 958,343 Objective: (i) Support to TIM's investment plan for the years 2017 to 2019 including, but not limited to, the acquisition of national equipment. (ii) Investments in social projects within the community. (iii) Exclusive application in the acquisition of machinery and equipment, industrial systems and/or other components of national manufacture. (iv) Support to TIM's investment plan for the years 2020 to 2022 in the region of operation of Banco do Nordeste do Brasil.
Schedule of nominal value of the loans	Schedule of long term portions of borrowing and financing 2024 1,282,496 2025 202,506 2026 698,866 2027 698,866 2028 659,624 2029 55,714 2030 55,714 2031 51,072 3,704,858 The nominal value of the loans and financing is consistent with their respective payment schedule. Schedule of nominal value of the loans Nominal value 2023 1,264,968 2024 1,282,496 2025 202,506 2026 698,866 2027 698,866 2028 659,624 2029 55,714 2030 55,714 2031 51,071 4,969,825
Schedule of nominal value of the loans	Schedule of nominal value of the loans Nominal value 2023 1,264,968 2024 1,282,496 2025 202,506 2026 698,866 2027 698,866 2028 659,624 2029 55,714 2030 55,714 2031 51,071 4,969,825

Indirect taxes, charges and c_2

Indirect taxes, charges and contributions payable (Tables)	12 Months Ended
	Dec. 31, 2022
Indirect Taxes Charges And Contributions Payable
Schedule of indirect taxes charges and contributions payable	Schedule of indirect taxes charges and contributions payable 2022 2021 Indirect taxes, charges and contributions payable 2,097,468 1,421,955 Value added tax on goods and services - ICMS 222,120 303,721 ANATEL’s taxes and fees (i) 1,798,967 1,042,933 Imposto sobre Serviço 65,664 66,075 Other 10,717 9,226 Current portion (2,093,734) (1,418,682) Non-current portion 3,734 3,273

Direct taxes, charges and con_2

Direct taxes, charges and contributions payable (Tables)	12 Months Ended
	Dec. 31, 2022
Direct Taxes Charges And Contributions Payable
Schedule of direct taxes charges and contributions payable	Schedule of direct taxes charges and contributions payable 2022 2021 Direct taxes, charges and contributions payable 272,150 258,340 Income tax and social contribution 78,351 186,294 PIS/COFINS (Social integration program/Social security) 102,157 41,916 IRRF on interest on shareholders’ equity 65,311 - Other (i) 26,331 30,130 Current portion (262,344) (245,113) Non-current portion 9,806 13,227

Deferred revenues (Tables)

Deferred revenues (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Revenues
Schedule of deferred revenue	Schedule of deferred revenue 2022 2021 Deferred revenues 932,029 886,340 Prepaid services (i) 193,943 118,795 Government grants (ii) 860 11,184 Anticipated revenue 43,561 8,522 Deferred revenues on sale of towers (iii) 680,731 734,826 Contractual liabilities (iv) 12,934 13,013 Current portion (265,417) (197,179) Non-current portion 666,612 689,161
Schedule of contractual assets and liabilities	Schedule of contractual assets and liabilities 2022 2021 Accounts receivable included in trade accounts receivable 2,182,403 2,051,120 Contractual assets 19,828 15,340 Contractual liabilities (12,934) (13,013)
Summary of the main changes during the fiscal year	Summary of the main changes during the fiscal year Contractual assets (liabilities) Balance at January 1, 2022 2,326 Additions 12,188 Write-offs (7,620) Balance at December 31, 2022 6,894 Contractual assets (liabilities) Balance at January 1, 2021 7,288 Additions 8,800 Write-offs (13,761) Balance at December 31, 2021 2,327
Schedule of balances of contractual assets and liabilities are expected to be realized	Schedule of balances of contractual assets and liabilities are expected to be realized 2023 2024 2025 Contractual assets (liabilities) 7,210 (316) -

Provision for judicial and ad_2

Provision for judicial and administrative proceedings (Tables)	12 Months Ended
	Dec. 31, 2022
Provision For Judicial And Administrative Proceedings
Schedule of provision for judicial and administrative proceedings	Schedule of provision for judicial and administrative proceedings 2022 2021 Provision for judicial and administrative proceedings 1,112,156 960,881 Civil (a) 392,975 309,019 Labor (b) 214,450 192,132 Tax (c) 473,391 429,951 Regulatory (d) 31,340 29,779
Schedule of provision for judicial and administrative proceedings	Schedule of provision for judicial and administrative proceedings December 2021 Additions, net of reversals Payments Currency update December 2022 960,881 247,227 (242,597) 146,642 1,112,153 Civil (a) 309,019 130,164 (133,649) 87,438 392,972 Labor (b) 192,132 79,613 (84,165) 26,870 214,450 Tax (c) 429,951 35,978 (21,192) 28,654 473,391 Regulatory (d) 29,779 1,472 (3,591) 3,680 31,340 December 2020 Additions, net of reversals Payments Currency update December 2021 886,947 278,789 (316,804) 111,949 960,881 Civil (a) 245,432 175,715 (194,501) 82,373 309,019 Labor (b) 213,026 71,961 (98,730) 5,875 192,132 Tax (c) 399,288 31,078 (23,539) 23,124 429,951 Regulatory (d) 29,201 35 (34) 577 29,779
Schedule of Tax Proceedings	Schedule of Tax Proceedings 2022 2021 Federal Taxes 260,206 202,743 State Taxes 130,816 145,436 Municipal Taxes 8,550 7,626 TIM S.A. proceedings ( Purchase price allocation 73,819 74,146 473,391 429,951
Schedule Of Judicial And Administrative Proceedings Losses Are Assessed	Schedule Of Judicial And Administrative Proceedings Losses Are Assessed 2022 2021 20,123,806 18,140,556 Civil (e.1) 1,418,874 1,292,202 Labor and Social Security (e.2) 360,942 392,035 Tax (e.3) 18,171,345 16,309,439 Regulatory (e.4) 172,645 146,880
Schedule Of Civil Contingent Liabilities	Schedule Of Civil Contingent Liabilities 2022 2021 Consumer lawsuits (e.1.1) 141,858 160,696 ANATEL (e.1.2) 293,203 258,683 Consumer protection bodies (e.1.3) 455,481 493,806 Former trading partners (e.1.4) 230,360 216,054 Social and environmental and infrastructure (e.1.5) 116,613 99,743 Other (e.1.6) 181,359 63,220 1,418,874 1,292,202
Schedule Of Tax Contingent Liabilities	Schedule Of Tax Contingent Liabilities 2022 2021 18,171,345 16,309,439 Federal taxes (e.3.1) 3,275,840 3,026,326 State taxes (e.3.2) 9,640,939 8,782,114 Municipal taxes (e.3.3) 1,587,910 1,234,618 FUST, FUNTTEL and EBC (e.3.4) 3,666,656 3,266,381

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Other Liabilities
Schedule Of Other Liabilities	Schedule Of Other Liabilities 2022 2021 Other liabilities 732,367 74,971 Provision for future asset decommissioning 289,606 31,512 Advance from customers 15,068 8,355 Onerous capacity contract (i) 178,532 - Other provisions for risk 83,923 - Other (ii) 165,238 35,104 Current portion (132,954) (12,951) Non-current portion 599,413 62,020

Shareholders_ equity (Tables)

Shareholders’ equity (Tables)	12 Months Ended
	Dec. 31, 2022
Shareholders Equity
Schedule of reserves	Schedule of reserves 2022 2021 408,602 401,806 Special Reserve of goodwill 353,604 353,604 Long-term incentive plan 54,998 48,202
Schedule of dividends calculation	Schedule of dividends calculation 2022 2021 Net profit for the year 1,670,755 2,957,174 (-) Non-distributable tax incentives (166,110) (176,741) (-) Constitution of legal reserve (75,233) (139,021) Adjusted Net Profit 1,429,412 2,641,412 Minimum dividends calculated on the basis of 25% of adjusted profit 357,353 660,353 Breakdown of dividends payable interest on shareholders’ equity: Interest on shareholders’ equity 1,400,000 1,047,500 Total dividends and interest on shareholders’ equity distributed and proposed 1,400,000 1,047,500 Income tax withheld (IRRF) on shareholders´ equity (196,970) (142,977) Total dividends and interest on shareholders’ equity, net 1,203,030 904,523
Schedule of Interest On Shareholders Equity	Schedule of Interest On Shareholders Equity Approval Payment Interest on shareholders’ equity 06/09/2021 07/20/2021 350,000 09/24/2021 10/27/2021 137,500 12/15/2021 01/25/2022 560,000 1,047,500 03/22/2022 04/27/2022 195,000 06/15/2022 07/20/2022 270,000 09/12/2022 10/31/2022 235,000 09/12/2022 01/24/2023 245,000 12/12/2022 01/24/2023 455,000 02/09/2023 04/18/2023 600,000 2,000,000

Long-Term Incentive Plan (Table

Long-Term Incentive Plan (Tables)	12 Months Ended
	Dec. 31, 2022
Long-term Incentive Plan
Schedule of variation in quantity of options	Schedule of variation in quantity of options Grant date Options granted Expiry date Base Price Balance at the beginning of the year Granted during the year Exercised during the year Expired during the year Overdue during the year Balance at the end of the year 2014–2016 Plan – 3 rd 3,922,204 Nov 2022 R$ 8.10 112,552 - (112,552) - - - 2014–2016 Plan – 2 nd 3,355,229 Oct 2021 R$ 8.45 - - - - - - 2014–2016 Plan – 1 st 1,687,686 Sep 2020 R$ 13.42 - - - - - - Total 8,965,119 112,552 - (112,552) - - - Weighted average price of the balance of grants - Grant date Options granted Expiry date Base Price Balance at the beginning of the year Granted during the year Exercised during the year Expired during the year Overdue during the year Balance at the end of the year 2014–2016 Plan – 3 rd 3,922,204 Nov 2022 R$ 8.10 295,063 - (182,511) - - 112,552 2014–2016 Plan – 2 nd 3,355,229 Oct 2021 R$ 8.45 21,771 - (21,771) - - - 2014–2016 Plan – 1 st 1,687,686 Sep 2020 R$ 13.42 - - - - - - 2011–2013 Plan – 3 rd 3,072,418 July 2019 R$ 8.13 - - - - - - 2011–2013 Plan – 2 nd 2,661,752 Sep 2018 R$ 8.96 - - - - - - 2011–2013 Plan – 1 st 2,833,595 Aug 2017 R$ 8.84 - - - - - - Total 17,532,884 316,834 - (204,282) - - 112,552 Weighted average price of the balance of grants R$ 8.10 Stock Program Table (Performance Shares and Restricted Shares) Identification of grant Shares granted Expiry date Grant Price Balance at the beginning of the year Granted during the year Transferred during the year * Paid in cash* Canceled during the year Balance at the end of the year Volume Vested Performance change Additional Dividends Volume Vested Performance change Additional dividends 2021-2023 Plan 1,227,712 Apr 2025 R$ 13.23 - 1,227,712 - - - - - - (44,565) 1,183,147 2021-2023 Plan 3,431,610 May 2024 R$ 12.95 3,119,734 - (1,043,059) (87,605) (43,880) (2,883) (473) (130) (49,639) 2,024,153 2018-2020 Plan 796,054 Apr 2023 R$ 14.40 519,098 - (252,024) (63,029) (22,884) (2,593) (649) (236) (3,641) 260,840 2018-2020 Plan 930,662 July 2022 R$ 11.28 427,030 - (419,188) (137,064) (62,243) (7,842) (2,537) (1,195) - - 2018-2020 Plan 849,932 Apr 2021 R$ 14.41 - - - - - - - - - - Total 7,235,970 4,065,862 1,227,712 (1,714,271) (287,698) (129,007) (13,318) (3,659) (1,561) (97,845) 3,468,140 Weighted average price of the balance of grants R$ 13.15 Identification of grant Shares granted Expiry date Grant Price Balance at the beginning of the year Granted during the year Transferred during the year* Paid in cash* Canceled during the year Balance at the end of the year Volume Vested Performance change Additional Dividends Volume Vested Performance change Additional dividends 2021-2023 Plan 3,431,610 May 2024 R$ 12.95 - 3,431,610 - - - - - - (311,876) 3,119,734 2018-2020 Plan 796,054 Apr 2023 R$ 14.40 796,054 - (206,578) (51,634) (8,933) - - - (70,378) 519,098 2018-2020 Plan 930,662 July 2022 R$ 11.28 687,895 - (207,859) (78,111) (23,252) - - - (53,006) 427,030 2018-2020 Plan 849,932 Apr 2021 R$ 14.41 199,594 - (187,039) (42,854) (22,250) (9,101) (2,305) (1,094) (3,454) - Total 6,008,258 1,683,543 3,431,610 (601,476) (172,599) (54,435) (9,101) (2,305) (1,094) (438,714) 4,065,862 Weighted average price of the balance of grants R$ 12.96
Schedule of significant data included in model	Schedule of significant data included in model Grant date Base price - weighted average share in the period of measurement of the grant Volatility Expected option life Risk-free annual interest rate 2014 Grant R$ 13.42 44.60 6 years 10.66 2015 Grant R$ 8.45 35.50 6 years 16.10 2016 Grant R$ 8.10 36.70 6 years 11.73

Net revenue (Tables)

Net revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Net Revenue
Schedule of revenue	Schedule of revenue 2022 2021 2020 Net Revenue 21,530,801 18,058,027 17,267,812 Gross revenue 29,713,383 25,357,429 24,346,101 Service revenue 28,394,971 24,264,246 23,279,423 Service revenue-Mobile 26,498,745 22,433,225 21,522,135 Service revenue - Landline 1,896,226 1,831,021 1,757,288 Goods sold 1,318,412 1,093,183 1,066,678 Deductions from gross revenue (8,182,582) (7,299,402) (7,078,289) Taxes incidents (4,471,342) (4,679,722) (4,534,582) Discounts granted (3,702,129) (2,610,388) (2,531,920) Returns and other (9,111) (9,292) (11,787)

Operating costs and expenses (T

Operating costs and expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Costs And Expenses
Schedule of operating cost and expenses	Schedule of operating cost and expenses 2022 2021 Cost of services rendered and goods sold Selling expenses General and administrative expenses Total Cost of services rendered and goods sold Selling expenses General and administrative expenses Total (10,655,981) (5,596,211) (1,808,735) (18,060,927) (8,443,023) (4,621,788) (1,723,384) (14,788,195) Personnel (50,271) (786,725) (441,503) (1,278,499) (62,214) (676,479) (387,735) (1,126,428) Third party services (634,498) (2,248,966) (828,007) (3,711,471) (560,039) (1,763,360) (668,641) (2,992,040) Interconnection and means of connection (2,511,779) - - (2,511,779) (1,840,139) - - (1,840,139) Depreciation and amortization (6,074,238) (292,644) (460,292) (6,827,174) (4,847,995) (265,565) (578,136) (5,691,696) Taxes, fees and contributions (36,972) (907,895) (22,856) (967,723) (34,732) (777,819) (29,388) (841,939) Rentals and insurance (471,998) (133,150) (18,032) (623,180) (362,171) (109,781) (20,082) (492,034) Cost of goods sold (870,978) - - (870,978) (731,007) - - (731,007) Publicity and advertising - (565,272) - (565,272) - (459,811) - (459,811) Expected credit losses of trade accounts receivable - (626,218) - (626,218) - (544,642) - (544,642) Other (5,247) (35,341) (38,045) (78,633) (4,726) (24,331) (39,402) (68,459) 2020 Cost of services rendered and goods sold Selling expenses General and administrative expenses Total (7,996,615) (4,443,027) (1,673,290) (14,112,932) Personnel (58,024) (632,231) (321,967) (1,012,222) Third party services (587,835) (1,743,644) (538,584) (2,870,063) Interconnection and means of connection (1,672,655) - - (1,672,655) Depreciation and amortization (4,569,064) (247,666) (710,282) (5,527,012) Taxes, fees and contributions (28,675) (761,152) (23,809) (813,636) Rentals and insurance (316,650) (107,550) (15,753) (439,953) Cost of goods sold (756,060) - - (756,060) Publicity and advertising - (377,184) - (377,184) Expected credit losses of trade accounts receivable - (552,817) - (552,817) Other (7,652) (20,783) (62,895) (91,330)

Other income (expenses), net (T

Other income (expenses), net (Tables)	12 Months Ended
	Dec. 31, 2022
Other Income Expenses Net
Schedule Of Other Revenue Expenses	Schedule Of Other Revenue Expenses 2022 2021 2020 Revenues Revenue from grant, net 10,324 13,548 17,427 Fines on telecommunications services 72,903 58,793 37,490 Revenue on disposal of assets (ii) 23,747 2,711,535 5,375 Other revenue 62,256 65,482 - Total Revenue 169,230 2,849,358 68,651 Expenses 128,943 FUST/FUNTTEL (i) (151,485) (134,962) Taxes, fees and contributions (1,526) (2,274) (133,378) Provision for legal and administrative proceedings, net of reversal (10,316) (219,241) (248,987) (290,789) Expenses on disposal of assets (ii) (23,443) (1,942,791) (13,538) Other expenses (21,906) (22,573) (32,776) Other income (expenses), net (417,601) (2,351,587) (480,797) Other revenues (expenses), net (248,371) 497,771 (351,854) (i) Representing the expenses incurred with contributions on the various telecommunications revenues due to ANATEL, according to current legislation. (ii) In 2021, it represents the revenue from the sale of 51% equity interest in I-Systems (formerly FiberCo) to IHS, which is composed of the (secondary) cash paid to TIM S.A. in the amount of R$ 1,096,294 and the fair value of the minority interest of 49% that remained with TIM S.A. in the amount of R$ 1,612,957.

Financial income (Tables)

Financial income (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of financial revenue	Schedule of financial revenue 2022 2021 2020 Financial income 1,318,948 1,091,748 438,598 Interest on financial investments 546,763 339,681 82,512 Interest received from customers 27,916 28,427 28,686 Swap interest 299,096 203,852 32,955 Interest on lease 28,101 24,788 19,924 Inflation adjustment (i) 213,949 208,029 116,441 Other derivatives (ii) 187,097 285,009 155,165 Other revenues 16,026 1,962 2,915

Financial expenses (Tables)

Financial expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Expenses
Schedule of financial expenses	Schedule of financial expenses 2022 2021 2020 Financial expenses (2,762,963) (1,745,213) (1,242,255) Interest on taxes and fees (187,778) (61,745) (43,616) Swap interest (644,280) (352,029) (45,970) Interest on lease (1,333,007) (845,033) (766,263) Inflation adjustment (i) (336,046) (247,200) (161,892) Discounts granted (48,774) (52,509) (33,725) Other expenses (213,078) (186,697) (190,789)

Foreign exchange variations, _2

Foreign exchange variations, net (Tables)	12 Months Ended
	Dec. 31, 2022
Foreign Exchange Variations Net
Schedule of foreign exchange variations	Schedule of foreign exchange variations 2022 2021 2020 Income Loans and financing (i) 47,552 215,262 - Suppliers 34,586 13,190 15,981 Swap 28,006 275,836 305,012 Other 30,923 16,640 43,155 141,067 520,928 364,148 Expenses Loans and financing (i) (27,984) (275,724) (305,010) Suppliers (21,109) (20,061) (46,112) Swap (ii) (47,460) (215,262) - Other (39,507) (9,222) (19,991) (136,060) (520,269) (371,113) Foreign exchange variations, net 5,007 659 (6,965)

Expense with current and defe_2

Expense with current and deferred income tax and social contribution (Tables)	12 Months Ended
	Dec. 31, 2022
Expense With Current And Deferred Income Tax And Social Contribution
Schedule of income tax and social contribution	Schedule of income tax and social contribution 2022 2021 2020 Current income tax and social contribution taxes Income tax for the period (247,492) 9,697 (684,099) Social contribution for the period (85,452) 26,538 (232,671) Tax incentive – SUDENE/SUDAM (i) 157,254 167,118 164,442 Current income tax (175,690) 203,353 (752,328) Deferred income tax and social contribution Deferred income tax 95,583 (255,972) 453,127 Deferred social contribution 29,954 (93,432) 144,722 Deferred income tax 125,537 (349,404) 597,849 Provision for contingencies of income tax and social contribution - - (9,671) Deferred income tax, net of tax 125,537 (349,404) 588,178 Income tax and social contribution (50,153) (146,051) (164,150)
Schedule Of Income Tax And Social Contribution Expenses Reconciliation	Schedule Of Income Tax And Social Contribution Expenses Reconciliation 2022 2021 2020 Profit before income tax and social contribution 1,720,908 3,103,225 1,992,404 Combined tax rate 34% 34% 34% Combined tax rate on income tax and social contribution (677,417) (585,109) (1,055,097) (Additions) / deletions: Equity in earnings (20,939) (3,935) - Permanent additions and exclusions: Non-taxable revenues 152,277 135,465 11,370 Non-deductible expenses for tax purposes (120,682) (53,505) (42,329) Tax incentive – SUDENE/SUDAM (i) 157,254 167,118 164,442 Tax benefit related to interest on shareholders’ equity 476,000 356,150 368,220 Sale I – Systems (formerly FiberCo) (ii) - (335,935) - IR/CS credit on Selic related do tax overpayment (iii) - 534,804 - Reversal of Provision for IR/CS - TIM Nordeste (iv) - 87,565 - Tax losses and temporary differences not recognized (129,954) - - Other amounts 21,000 21,319 11,564 513,267 Income before income tax 534,956 909,046 Income tax and social contribution recorded in income (loss) for the year (50,153) (146,051) (164,150) Effective rate 2.91% 4.71% 8.24% (i) As mentioned in Note 27 c.3, in order for investment grants not to be computed in taxable income, they must be recorded as a tax incentive reserve, which can only be used to absorb losses or be incorporated into the share capital. The Company has tax benefits that fall under these rules. (ii) Refer to deferred taxes on goodwill written-off, according to the sale transaction described in Note 1.2.2, which took place in November 2021 between TIM S.A. and IHS. (iii) As mentioned in note 9, in September 2021, the Federal Supreme Court (STF), with general repercussions, established an understanding for the non-levy of Corporate Income Tax (IRPJ) and Social Contribution (CSLL) on the monetary restatement using the SELIC rate in cases of undue payment. Although the aforementioned decision is still pending publication, as well as the specific TIM lawsuit is still pending judgment, TIM recorded its best estimate in the amount of R$ 534.8 million, since the likelihood of a favorable outcome for the Company becomes probable. (iv) In the second quarter of 2021, there was a positive impact of R$ 87 million arising from the write-off of assets and reversal of the provision for income tax and social contribution, set up in 2009, due to the partial success in an administrative proceeding related to the merger of the company TIM Nordeste by TIM Celular.

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per share attributable to the Company’s shareholders (expressed in R$ per share)
Schedule of earning per share	Schedule of earning per share 2022 2021 2020 Income attributable to the shareholders of the company 1,670,755 2,957,174 1,828,254 Weighted average number of common shares issued (thousands) 2,419,961 2,420,314 2,420,804 Basic earnings per share (expressed in R$) 0.69 1.22 0.76 (b) Diluted earnings per share are calculated by adjusting the weighted average amount of shares outstanding to assume the conversion of all potential dilutive shares. 2022 2021 2020 Income attributable to the shareholders of the company 1,670,755 2,957,174 1,828,254 Weighted average number of common shares issued (thousands) 2,420,245 2,420,638 2,421,065 Diluted earnings per share (in R$) 0.69 1.22 0.76

Balances and transactions wit_2

Balances and transactions with related parties (Tables)	12 Months Ended
	Dec. 31, 2022
Balances And Transactions With Related Parties
Schedule Of Consolidated Balances Of Transactions	Schedule Of Consolidated Balances Of Transactions Assets 2022 2021 Telecom Italia Sparkle (i) 2,770 1,414 Gruppo Havas (vi) - 83,613 TI Sparkle (iii) 1,494 5,084 TIM Brasil (vii) 22,790 23,069 Telecom Italia S.p.A. (ii) 2,086 1,502 I-Systems (ix ) 14,762 5,879 Cozani (x) - - Other 674 674 Total 44,576 121,235 Liabilities 2022 2021 Telecom Italia S.p.A. (ii) 85,845 71,288 Telecom Italia Sparkle (i) 4,436 3,689 TI Sparkle (iii) 9,445 10,205 TIM Brasil (iv) 10,858 6,558 Vivendi Group (v) 3,457 1,238 Gruppo Havas (vi) 65,618 19,794 I-Systems ( viii) 49,391 31,596 Cozani (x) - - Other 22,210 4,585 Total 251,260 148,953 Revenue 2022 2021 2020 Telecom Italia S.p.A. (ii) 2,874 1,112 1,197 Telecom Italia Sparkle (i) 3,887 353 2,994 TI Sparkle (iii) 1,968 3,347 4,059 I-Systems (ix) 36,090 5,881 - Cozani (x) 459,797 - - Total 504,616 10,693 8,250 Cost / Expense 2022 2021 2020 Telecom Italia S.p.A. (ii) 108,792 105,137 110,407 Telecom Italia Sparkle (i) 12,409 19,219 27,485 TI Sparkle (iii) 18,095 20,533 19,923 Vivendi Group (v) 4,319 1,271 1,207 Gruppo Havas (vi) 382,275 206,349 207,682 I-Systems ( viii) 365,875 31,596 - Cozani (x) - - - Other 16,983 22,597 22,308 Total 908,748 406,702 389,012 (i) amounts refer to roaming wholesale (ii) The amounts refer to international roaming, technical assistance and value added services – VAS and licensing for the use of a registered trademark, granting TIM. S.A. the right to use the “TIM” brand upon payment of royalties in the amount of 0.5% of the Company’s net revenue, with payment made on a quarterly basis. (iii) Values refer to link (iv) Mainly refer to judicial deposits made on account of labor claims and transfers of employees. (v) the values refer to Value Added Services-VAS. (vi) From the values described above, in the result, they refer to advertising services, of which R$ 345,597 (R$ 181,440 on December 31, 2021) are related to media transfers. (vii) Refer to judicial deposits made on account of labor claims. (viii) The amounts refer to fiber infrastructure capacity services. (ix) The amounts are related to services provided by TIM S.A., mainly related to network operation and maintenance in the scope of Transition Service Agreement, signed when closing the transaction. (x) Refer to contracts related to the operation of telecommunications services, including interconnection, roaming, assignment of means and use of radio frequencies, in addition to co-billing agreements.

Management remuneration (Tables

Management remuneration (Tables)	12 Months Ended
	Dec. 31, 2022
Management Remuneration
Schedule of key management personnel for the provision	Schedule of key management personnel for the provision 2022 2021 2020 Short-term benefits 35,717 31,494 23,949 Other long-term benefits - 1,052 4,544 Share-based payments remuneration 33,926 15,176 6,343 Total compensation 69,643 47,722 34,836

Financial instruments and ris_2

Financial instruments and risk management (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments And Risk Management
Schedule Of Consolidated Derivative Financial Instruments	Schedule Of Consolidated Derivative Financial Instruments 2022 2021 Assets Liabilities Assets Liabilities Derivative transactions 276,951 393,372 198,027 208,787 Other derivatives (i) 624,671 - 457,892 - 901,622 393,372 655,919 208,787 Current portion (239,189) (343,142) (134,292) (194,837) Non-current portion 662,433 50,230 521,627 13,950 (i) Other derivatives are instruments of share subscription options represent the option of the Company to subscribe 5.52% of the shares of C6 capital, where the Group/Company paid a share subscription premium in the amount of R$ 23.9 million. As required by IFRS 9, the financial instrument must be valued at its fair value that on December 31, 2022 and December 31, 2021 corresponds to R$ 624 million and R$ 458 million, respectively. The impact of the mark-to-market of the stock conversion option calculated, of R$ 600.1 million, represents the difference in the fair value of the option less the amount paid for the share subscription premium. This financial instrument was measured at fair value and will be subsequently revaluated and recorded in the Company’s results for the year, considering the arbitration risks disclosed in Note 29.
Schedule Of Long Term Maturities Of Financial Derivative Instruments	Schedule Of Long Term Maturities Of Financial Derivative Instruments Assets 2024 32,141 2025 630,292 >2026 - 662,433
Schedule of financial instruments measured at fair value	Schedule of financial instruments measured at fair value 2022 Level 1 Level 2 TOTAL Total assets 2,203,564 901,623 3,105,187 Financial assets at fair value through profit or loss 2,203,564 901,623 3,105,187 Derivative financial instruments - 276,952 276,952 Other derivatives 624,671 624,671 Marketable securities 2,203,564 - 2,203,564 Total liabilities - 393,372 393,372 Financial liabilities at fair value through profit or loss - 393,372 393,372 Derivative financial instruments - 393,372 393,372 2021 Level 1 Level 2 TOTAL Total assets 4,579,528 655,919 5,235,447 Financial assets at fair value through profit or loss 4,579,528 655,919 5,235,447 Derivative financial instruments - 198,027 198,027 Other derivatives - 457,892 457,892 Marketable securities 4,579,528 - 4,579,528 Total liabilities - 208,787 208,787 Financial liabilities at fair value through profit or loss - 208,787 208,787 Derivative financial instruments - 208,787 208,787
Schedule of financial asset and liabilities	Schedule of financial asset and liabilities Measured at amortized cost Fair value through profit or loss Total Assets, as per balance sheet 8,169,573 3,105,187 11,274,760 Derivative financial instruments - 276,952 276,952 Other derivatives - 624,671 624,671 Trade accounts receivable and other accounts receivable, excluding prepayments 3,978,135 - 3,978,135 Marketable securities - 2,203,564 2,203,564 Cash and cash equivalents 2,548,713 - 2,548,713 Leases 238,646 - 238,646 Judicial deposits 1,377,560 - 1,377,560 Other amounts recoverable 26,519 - 26,519 Measured at amortized cost Fair value through profit or loss Total Liabilities, as per balance sheet 22,700,413 393,372 23,093,785 Loans and financing 4,969,825 4,969,825 Derivative financial instruments - 393,372 393,372 Suppliers and other obligations, excluding legal obligations 4,237,229 - 4,237,229 Lease liabilities 12,831,865 - 12,831,865 Dividends and interest on shareholders' equity payable 661,494 - 661,494 December 31, 2021 Measured at amortized cost Fair value through profit or loss Total Assets, as per balance sheet 9,472,377 5,235,447 14,707,824 Derivative financial instruments - 198,027 198,027 Other derivatives - 457,892 457,892 Trade accounts receivable and other accounts receivable, excluding prepayments 3,253,207 - 3,253,207 Marketable securities - 4,579,528 4,579,528 Cash and cash equivalents 5,228,615 - 5,228,615 Leases 243,121 - 243,121 Judicial deposits 718,773 - 718,773 Other amounts recoverable 28,661 - 28,661 Measured at amortized cost Fair value through profit or loss Total Liabilities, as per balance sheet 16,709,988 208,787 16,918,775 Loans and financing 3,845,465 - 3,845,465 Derivative financial instruments - 208,787 208,787 Suppliers and other obligations, excluding legal obligations 3,267,404 - 3,267,404 Lease liabilities 9,063,539 - 9,063,539 Dividends and interest on shareholders' equity payable 533,580 - 533,580
Schedule of financial risk	Schedule of financial risk COUNTERPARTY % Coverage AVERAGE SWAP RATES Currency Type of SWAP Debt SWAP Total Debt Total swap (Long position)¹ Long position Short position USD LIBOR x DI KFW/ Finnvera JP Morgan and Bank of America 175,589 175,589 100 LIBOR 6M + 0.75% p.a. 79.00 92.59 BRL IPCA x DI BNB XP and ITAU 249,400 249,166 100 IPCA + 1.22–1.49% p.a. 67.73 69.50 USD PRE x DI The Bank of Nova Scotia Scotiabank 1,568,683 1,569,829 100 1.73–3.80% p.a. CDI + 1.05 108.95 BRL PRE x DI BNP Paribas BNP Paribas 515,265 517,727 100 8.34% p.a. CDI + 1.07 BRL IPCA x DI DEBENTURE ITAU 1,796,843 1,796,843 100 IPCA + 4.17% p.a. CDI + 0.95 BRL IPCA x DI BNDES XP 394,139 394,139 100 IPCA + 4.23% p.a. 96.95 1 December 31, 2021 COUNTERPARTY % Coverage AVERAGE SWAP RATES Currency Type of SWAP Debt SWAP Total Debt Total swap (Long position)¹ Long position Short position USD LIBOR x DI KFW/ Finnvera JP Morgan and Bank of America 282,474 282,474 100 LIBOR 6M + 0.75% p.a. 79.00 92.59 USD PRE x DI BNP Paribas BNP Paribas 428,793 429,247 100 3.32% p.a. 155 USD PRE x DI The Bank of Nova Scotia Scotiabank 559,650 559,933 100 1.73% p.a. CDI + 1.05 BRL PRE x DI BNP Paribas BNP Paribas 515,166 517,843 100 8.34% p.a. CDI + 1.07 BRL IPCA x DI DEBENTURE ITAU 1,696,999 1,696,999 100 IPCA + 4.17% p.a. CDI + 0.95 BRL IPCA x DI BNDES XP 396,281 396,281 100 IPCA + 4.23% p.a. 96.95 1
Schedule Of Sensitivity Analysis Of Derivative Financial Instrument	Schedule Of Sensitivity Analysis Of Derivative Financial Instrument Sensitivity scenario Fair value in USD, EUR, BRL and IPCA (1) A) ∆ Accumulated variation in debt Fair value of the active tip of the swap (+) Fair value of the passive tip of the swap (-) Swap result B) ∆ Accumulated variation in swap C) Final Result (B-A) Dec 2022 4,006,850 - 4,006,850 (4,123,508) (116,658) - - CDI probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 4,005,860 (989) 4,005,860 (4,150,476) (144,616) (27,957) (26,968) remote 4,004,918 (1,931) 4,004,918 (4,176,904) (171,986) (55,327) (53,396) USD probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 4,430,671 423,822 4,430,671 (4,123,508) 307,163 423,822 - remote 4,854,493 847,644 4,854,493 (4,123,508) 730,985 847,644 - Libor probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 4,009,675 2,826 4,009,675 (4,123,508) (113,833) 2,826 - remote 4,012,501 5,652 4,012,501 (4,123,508) (111,007) 5,652 - IPCA probable 4,006,850 - 4,006,850 (4,123,508) (116,658) - - possible 3,883,686 (123,164) 3,883,686 (4,123,508) (239,822) (123,164) - remote 3,769,695 (237,154) 3,769,695 (4,123,508) (353,813) (237,154) - (1) (KFW Finnvera, Scotia, BNB, BNP Paribas, Debenture and BNDES.
Schedule of risk variable of derivative financial instruments	Schedule of risk variable of derivative financial instruments Risk variable Sensitivity scenario CDI USD Libor IPCA CDI Probable 13.65 5.2177 5.15 5.78 Possible 17.06 5.2177 5.15 5.78 Remote 20.48 5.2177 5.15 5.78 USD Probable 13.65 5.2177 5.15 5.78 Possible 13.65 6.5221 5.15 5.78 Remote 13.65 7.8266 5.15 5.78 Libor Probable 13.65 5.2177 5.15 5.78 Possible 13.65 5.2177 6.44 5.78 Remote 13.65 5.2177 7.73 5.78 IPCA Probable 13.65 5.2177 5.15 5.78 Possible 13.65 5.2177 5.15 7.23 Remote 13.65 5.2177 5.15 8.67
Schedule of capital management	Schedule of capital management 2022 2021 Net income from derivative operations (364,638) (87,603) Income (loss) from operations with other derivatives 160,414 285,009
Schedule of changes in financial liabilities	Schedule of capital management 2022 2021 2020 Total loans and derivatives (Note 21 and 39) 4,461,574 3,398,333 1,879,109 Leases - Liabilities (Note 17) 12,831,865 9,063,539 8,378,835 Leases - Assets (Note 17) (238,646) (243,121) (162,198) Less: Cash and cash equivalents (Note 4) (2,548,713) (5,228,615) (2,575,290) FIC (Note 5) (2,203,564) (4,568,020) (2,070,438) Net debt 12,302,516 2,422,116 5,450,018 Other derivatives (Note 39) 624,671 457,892 161,429 Financing of 5G License 895,094 843,020 - Adjusted net debt 13,822,281 3,723,028 1,828,254 EBITDA (i) (last 12 months) 9,987,091 9,447,727 8,330,038 Leverage ratio 1.38 0.39 0.65 Reconciliation, net profit for the year: Net profit for the year 1,670,755 2,957,174 1,828,254 Finance income (cost), net 1,439,008 652,806 5,527,012 Income tax and social contribution 50,153 146,051 810,622 Depreciation and amortization 6,827,175 5,691,696 164,150 LAJIDA (EBITDA) (i) 9,987,091 9,447,727 8,330,038 (i) Lajida: income before interest, taxes, depreciation and amortization. EBIDTA - Earnings before finance income (expense) including foreign exchange, tax, depreciation and amortization (it is not an accounting metric). This is presented as required for determining the Company's leverage rates for the debt covenants. Changes in financial liabilities Changes in liabilities arising from financing activities such as loans and financing, lease liabilities lease and financial instruments are presented below: Schedule of changes in financial liabilities Loans and financing Lease liabilities Derivative financial instruments (Assets) Liabilities December 31, 2021 3,845,465 9,063,539 (447,132) Inflows 1,568,343 2,472,827 (166,779) Cozani acquisition – opening balance 04/30/2022 - 2,929,448 - Cancellations - (93,491) - Financial expenses 298,718 1,329,839 345,184 Foreign exchange variations, net (19,567) - 19,454 Payment (723,134) (2,870,297) (258,978) December 31, 2022 4,969,825 12,831,865 (508,251) Loans and financing Lease liabilities Derivative financial instruments (Assets) Liabilities December 31, 2020 2,345,032 8,378,835 (465,922) Inflows 3,062,000 2,041,474 (296,464) Cancellations - (202,379) - Financial expenses 167,857 858,260 148,177 Foreign exchange variations, net 60,463 - (60,574) Payment (1,789,887) (2,012,651) 227,651 December 31, 2021 3,845,465 9,063,539 (447,132)
Schedule of changes in financial liabilities	Schedule of changes in financial liabilities Loans and financing Lease liabilities Derivative financial instruments (Assets) Liabilities December 31, 2021 3,845,465 9,063,539 (447,132) Inflows 1,568,343 2,472,827 (166,779) Cozani acquisition – opening balance 04/30/2022 - 2,929,448 - Cancellations - (93,491) - Financial expenses 298,718 1,329,839 345,184 Foreign exchange variations, net (19,567) - 19,454 Payment (723,134) (2,870,297) (258,978) December 31, 2022 4,969,825 12,831,865 (508,251) Loans and financing Lease liabilities Derivative financial instruments (Assets) Liabilities December 31, 2020 2,345,032 8,378,835 (465,922) Inflows 3,062,000 2,041,474 (296,464) Cancellations - (202,379) - Financial expenses 167,857 858,260 148,177 Foreign exchange variations, net 60,463 - (60,574) Payment (1,789,887) (2,012,651) 227,651 December 31, 2021 3,845,465 9,063,539 (447,132)

Defined benefit pension plans_2

Defined benefit pension plans and other post-employment benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Defined Benefit Pension Plans And Other Post-employment Benefits
Schedule of asset policy and medical plan	Schedule of asset policy and medical plan 2022 2021 PAMEC/asset policy and medical plan 5,825 6,492
Schedule Of Net Actuarial Liabilities Assets	Schedule Of Liabilities And Assets Related To Retirement And Health Care Plans Plans Total PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan 2022 2021 Reconciliation of assets and liabilities (*) (*) Present value of the actuarial obligations 35,189 8,624 105 776 12,536 3,210 60,440 66,167 Fair value of the plan assets (54,337) (14,977) (360) - (10,697) - (80,371) (83,133) Present value of the obligations exceeding the fair value of the assets (19,148) (6,353) (255) 776 1,839 3,210 (19,931) (16,966) Amount recognized in other comprehensive income 7,983 1,674 203 - - - 9,860 2,495 Net actuarial liabilities/(assets) (11,165) (4,679) (52) 776 1,839 3,210 (10,071) (14,471) (*) No asset was recognized by the sponsors, due to the impossibility of reimbursing this surplus, and the fact that the sponsor’s contributions will not be reduced in the future. b) Changes in net actuarial liabilities (assets) Schedule Of Net Actuarial Liabilities Assets Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Actuarial liabilities (assets) on 12/31/2021 (17,609) (3,236) (118) 672 2,589 3,231 Expense (revenue) recognized in income (1,552) (284) (10) 57 234 411 Contributions of the sponsor - - - (44) - (34) Recognized actuarial (gains) or losses 7,996 (1,159) 76 91 (984) (398) Unrecognized actuarial (gains) or losses - - - - - - Net actuarial liabilities (assets) on 12/31/2022 (11,165) (4,679) (52) 776 1,839 3,210
Schedule Of Net Actuarial Liabilities Assets	Schedule Of Net Actuarial Liabilities Assets Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Actuarial liabilities (assets) on 12/31/2021 (17,609) (3,236) (118) 672 2,589 3,231 Expense (revenue) recognized in income (1,552) (284) (10) 57 234 411 Contributions of the sponsor - - - (44) - (34) Recognized actuarial (gains) or losses 7,996 (1,159) 76 91 (984) (398) Unrecognized actuarial (gains) or losses - - - - - - Net actuarial liabilities (assets) on 12/31/2022 (11,165) (4,679) (52) 776 1,839 3,210
Schedule of Reconciliation of present value of obligations	Schedule of Reconciliation of present value of obligations Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Value of obligations on 12/31/2021 38,869 9,176 119 672 14,100 3,231 Cost of current service 4 - - - - 121 Interest on actuarial obligation 3,289 769 10 57 1,242 290 Benefits paid in the year (3,103) (772) (9) (44) (718) (34) Contributions paid by participants - - - - - - (Gains)/losses in obligations (3,870) (549) (15) (198) (2,088) (398) Value of obligations on 12/31/2022 35,189 8,624 105 487 12,536 3,210
Schedule Of Fair Value Of Assets	Schedule Of Fair Value Of Assets Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Fair value of assets on 12/31/2021 56,478 14,739 405 - 11,511 - Benefits paid in the year (3,103) (772) (9) - (718) - Actual earnings from assets during the year 4,841 1,257 35 - 1,008 - Company’s contributions / (returns) - - (73) - - - Actuarial gain (loss) on plan assets (3,879) (247) 2 - (1,104) - Fair value of assets on 12/31/2022 54,337 14,977 360 - 10,697 -
Schedule Of Expenditure Planned	Schedule Of Expenditure Planned Plans PBS PBS Assisted Administration agreement PAMEC/ Asset Policy AES Telecom Medical plan Current service cost (with interest) 7 - - - - 97 Interest on actuarial obligations 3,389 769 10 57 923 323 Earnings expected from assets (5,326) (1,257) (32) - (737) - Interest on the effect of the (asset)/liability limit 1,128 284 5 - - - Total unrecognized net expense (revenue) (802) (204) (17) 57 186 420
Schedule Of Actuarial Assumptions	Schedule Of Actuarial Assumptions Nominal discount rate for the actuarial obligation: PBS South: 10.11% / 6.39%; PBS Nordeste: 10.11% / 6.39%; CA: 10.11% / 6.39%; PBS-A: 10.12% / 6.40%; AES: 10.16% / 6.43%; PAMEC: 10.11% / 6.39%; FIBER: 10.14% / 6.42%; Salary growth rate - nominal: PBS: 3.50%/ 0.00% CA, PBS-A, AES, PAMEC and FIBER: Not applicable Biometric general mortality table: PBS, CA, PAMEC and FIBER: AT-2000 segregated per sex, decreased by 10%; Biometric table of new disability benefit vested: PBS and FIBER: Álvaro Vindas; CA, PBS-A, AES and PAMEC: Not applicable Expected turnover rate: PBS: Null; CA, PBS-A, AES and PAMEC: Not applicable; FIBER: 0.15/ (length of service + 1), being null as of 50 years old Probability of retirement: PBS and FIBER: 100% at 1st eligibility; CA, PBS-A, AES and PAMEC: Not applicable Estimated long-term inflation rate PAMEC and FIBER: 6.60% / 3.00% Determination method Projected Unit Credit Method

Insurance (Tables)

Insurance (Tables)	12 Months Ended
	Dec. 31, 2022
Insurance
Schedule of insurance	Schedule of insurance Modalities Maximum indemnity limits Operational Risks R$ 550,000 General Civil Liability - RCG R$ 80,000 Cyber risks R$ 30,000 Automobile (executive and operational fleet) R$ 1,000 for optional civil liability (property damage and bodily harm) and R$ 100 for moral damages.

Supplementary information to _2

Supplementary information to the cash flow (Tables)	12 Months Ended
	Dec. 31, 2022
Supplementary Information To Cash Flow
Schedule of supplementary information to the cash flow	Schedule of supplementary information to the cash flow 2022 2021 2020 Non-cash transactions Additions to property, plant and equipment and intangible assets - with no effect on cash 2,303,608 1,929,392 1,315,151 Additions to intangible assets / acquisition of licenses (i) - 2,682,469 (i) TIM participated in the 5G Auction of the 2.3GHz, 3.5Ghz and 26Ghz radio frequency bands for the deployment of the 5th Generation mobile telephony, winning several lots in these radio frequencies. As of December 2021, Capex recorded for licenses and related obligations is R$ 3,584 2,682 902

Operations (Details)

Operations (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Apr. 20, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	R$ 2548713		R$ 5228615
Trade accounts receivable	3,421,094		3,066,906
Prepaid expenses	278,851	R$ 476000	275,148
Deferred income tax and social contribution	1,367,586		536,888
Property, plant and equipment (Note 15)	22,661,152		18,308,400	R$ 18100698
Intangible assets (Note 16)	16,416,548		10,585,079	R$ 9027075
Total Assets	56,408,367		49,819,186
Liabilities
Suppliers	(4,237,229)		(3,267,404)
Lease liabilities (Note 17)	(10,574,654)		(7,793,661)
Deferred revenues	(666,612)		(689,161)
Other liabilities	(599,413)		(62,020)
Total liabilities	(31,011,002)		R$ 24712080
Financial Assets And Fair Value Liabilities [Member]
Assets
Cash and cash equivalents	193,382
Trade accounts receivable	362,379
Prepaid expenses	165,111
Recoverable taxes	13,535
Deferred income tax and social contribution	705,388
Property, plant and equipment (Note 15)	3,518,477
Intangible assets (Note 16)	3,599,811
Total Assets	8,558,083
Liabilities
Suppliers	(183,227)
Lease liabilities (Note 17)	(2,929,449)
Taxes payable	(157,595)
Deferred revenues	(95,135)
Other liabilities	(617,518)
Total liabilities	R$ 3982924

Operations (Details 1)

Operations (Details 1) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Operations
Total net identifiable assets at fair value		R$ 4575159
Goodwill on acquisition (Note 16)		2,636,426
Total consideration		R$ 7211585
Equity interest of the acquiree		100%	100%
Shareholders equity book value		R$ 1282579
Shareholders equity fair value		4,575,159
Surplus of radio frequencies	[1]	3,038,951
Surplus of customers portfolio	[2]	253,629
Contribution to the net revenue Group as of the date of acquisition		1,231,518
Contribution to the Group with loss since the acquisition date		(626,258)
Net revenue from the acquiree since the beginning of the year		2,297,351
Loss from the acquiree since the beginning of the year		R$ 1910638
[1]The intangible asset value refers to the adjustment in the authorizations item reflecting the fair value of the acquired grants and the[2]The evaluation of the customer portfolio was conducted using the profitability approach, using the MPEEM (Multi-period excess earning method) method based on a calculation of cash flows from future economic benefits attributable to the customer base. The average useful life is 7.67 years.

Operations (Details 2)

Operations (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Operations
Transaction price	R$ 1096294
Record of the remaining interest in the investment at fair value	1,612,957
Write-off of investment	(1,211,472)
[custom:WriteoffOfGoodwillAtFiberrjfiberspAcquisition-0]	(1,051,477)
Write-off of deferred tax on goodwill amortized	335,935
Gain on transaction	782,237
Income tax and social contribution	(509,245)
Net gain on transaction	272,992
xxx_Gain before income tax and social contribution on remeasurement of investment to fair value	668,720
Gain before income tax and social contribution on asset disposal	R$ 113517

Operations (Details Narrative)

Operations (Details Narrative) - BRL (R$) R$ in Thousands		1 Months Ended	12 Months Ended
	Nov. 16, 2021	Apr. 20, 2022	Dec. 31, 2022	Dec. 31, 2021	Nov. 02, 2021	May 05, 2021
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests control of the new company			100%	100%
Consideration transferred acquisition			R$ 1096294
Acquisition date			4,285,900
Acquisition paid			1,800
Receive additional amount			230,000
Payment of established targets			120,000
Disburse amount			110,000
Contingent consideration			77,000
Remuneration service provision		R$ 250700
Prepaid expenses		R$ 476000	278,851	R$ 275148
Goodwill paid			2,636,426
Contractual provision			R$ 670000
Total for the acquisition of a equity interest	R$ 1678792
Non-controlling interest			49%
Fair value amount	R$ 1612957
Cozani [Member]
IfrsStatementLineItems [Line Items]
Consideration transferred acquisition			R$ 7211600
Contractual provision			77,000
Obligation amount			R$ 748000
Share Purchase Agreement [Member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests control of the new company			100%
Consideration transferred acquisition			R$ 7014
T I M S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests control of the new company	49%		49%	49%		49%
Consideration transferred acquisition			R$ 634300
Working capital and net debt			634,300
Net Additions			670
Deposit			R$ 670
Percentage Of goodwill written off			90%
Goodwill recorded in the acquisition			R$ 1051477
T I M S A [Member] | Tranche One [Member]
IfrsStatementLineItems [Line Items]
Total for the acquisition of a equity interest	R$ 582498
T I M S A [Member] | Tranche Two [Member]
IfrsStatementLineItems [Line Items]
Total for the acquisition of a equity interest	R$ 1096294
B N D E S [Member]
IfrsStatementLineItems [Line Items]
Consideration transferred acquisition			R$ 2057400
I H S [Member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests control of the new company	51%					51%
I Systems [Member]
IfrsStatementLineItems [Line Items]
Valuation report of the net assets and liabilities					R$ 1211789
Fair value of new company	R$ 3291794
T I M Brasil Servicos E Participacoes S A [Member]
IfrsStatementLineItems [Line Items]
Proportion of ownership interest in subsidiary			66.59%

Management_s statement and ba_2

Management’s statement and basis of preparation and presentation of the consolidated financial statements (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Managements Statement And Basis Of Preparation And Presentation Of Consolidated Financial Statements
Profit	R$ 1670755	R$ 2957174	R$ 1828254
current liabilities and assets	2,229,118
Shareholders? equity	R$ 25397365	R$ 25107106	R$ 23182745	R$ 22431818

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Cash and cash equivalents [abstract]
Cash and banks	R$ 59959	R$ 99821
Unrestrictedly available financial investments cash and cash equivalents:
CDB’s / Repurchases	2,488,754	5,128,794
Total cash and cash equivalents	R$ 2548713	R$ 5228615

Cash and cash equivalents (De_2

Cash and cash equivalents (Details Narrative)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash and cash equivalents [abstract]
Return rate on cash and cash equivalent	100.12%	101.57%

Marketable securities (Details)

Marketable securities (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Marketable securities	R$ 2203564	R$ 4579528
Current portion	(2,190,635)	(4,568,020)
Non-current portion	12,929	11,508
F U N C I N E [Member]
IfrsStatementLineItems [Line Items]
Marketable securities	R$ 12929	R$ 11508
Average yield rate	0.09%	0.06%
Sovereign Fund [Member]
IfrsStatementLineItems [Line Items]
Marketable securities	R$ 179	R$ 9624
F I C Government Bonds [Member]
IfrsStatementLineItems [Line Items]
Marketable securities	1,323,409	2,975,613
F I C C D B [Member]
IfrsStatementLineItems [Line Items]
Marketable securities	20,371	40,496
Financial Bill [Member]
IfrsStatementLineItems [Line Items]
Marketable securities	398,879	703,118
Other [Member]
IfrsStatementLineItems [Line Items]
Marketable securities	R$ 447797	R$ 839169
Fundo Soberano [Member]
IfrsStatementLineItems [Line Items]
Average yield rate	99.94%	95.13%
F I Cs [Member]
IfrsStatementLineItems [Line Items]
Average yield rate	107.19%	122.76%

Trade accounts receivable (Deta

Trade accounts receivable (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Trade accounts receivable	R$ 3659777	R$ 3253207
Gross accounts receivable	4,241,515	4,000,026
Provision for expected credit losses	(581,738)	(746,819)
Current portion	(3,421,094)	(3,066,906)
Non-current portion	238,683	186,301
Billed Services [Member]
IfrsStatementLineItems [Line Items]
Gross accounts receivable	2,149,579	2,107,682
Unbilled Services [Member]
IfrsStatementLineItems [Line Items]
Gross accounts receivable	929,669	849,762
Network Use [Member]
IfrsStatementLineItems [Line Items]
Gross accounts receivable	550,416	504,333
Sale Of Goods [Member]
IfrsStatementLineItems [Line Items]
Gross accounts receivable	590,476	521,362
Contractual Asset [Member]
IfrsStatementLineItems [Line Items]
Gross accounts receivable	19,828	15,340
Other Accounts Receivable [Member]
IfrsStatementLineItems [Line Items]
Gross accounts receivable	R$ 1547	R$ 1547

Trade accounts receivable (De_2

Trade accounts receivable (Details1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Trade Accounts Receivable
Opening balance	R$ 746819	R$ 651260
Supplement to expected losses, net of reversal	626,218	544,642
Company acquisition balance	33,284
Write-off of provision	(824,583)	(449,083)
Closing Balance	R$ 581738	R$ 746819

Trade accounts receivable (De_3

Trade accounts receivable (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Trade account receivables gross	R$ 4241515	R$ 4000026
Current [member]
IfrsStatementLineItems [Line Items]
Trade account receivables gross	3,221,416	2,895,999
Not later than one month [member]
IfrsStatementLineItems [Line Items]
Trade account receivables gross	286,324	246,195
Later than one month and not later than two months [member]
IfrsStatementLineItems [Line Items]
Trade account receivables gross	82,533	100,027
Later than two months and not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade account receivables gross	73,581	77,280
Later than three months [member]
IfrsStatementLineItems [Line Items]
Trade account receivables gross	R$ 577661	R$ 680525

Trade accounts receivable (De_4

Trade accounts receivable (Details Narrative)	Dec. 31, 2022	Dec. 31, 2021
Other Telephone Carriers [Member]
IfrsStatementLineItems [Line Items]
Average rate	0.58%	0.19%

Inventory (Details)

Inventory (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total inventories	R$ 236117	R$ 202553
Inventories gross	248,768	214,605
Losses on adjustment to realizable amount	(12,651)	(12,052)
Cell Phones And Tablets [Member]
IfrsStatementLineItems [Line Items]
Inventories gross	138,951	140,934
Accessories And Prepaid Cards [Member]
IfrsStatementLineItems [Line Items]
Inventories gross	78,330	53,791
T I M Chips [Member]
IfrsStatementLineItems [Line Items]
Inventories gross	R$ 31487	R$ 19880

Indirect taxes, charges and c_3

Indirect taxes, charges and contributions recoverable (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Recoverable indirect taxes, fees and contributions		R$ 1367610	R$ 1259932
Current portion		(472,202)	(354,620)
Non-current portion		895,408	905,312
Indirect [Member] | Imposto Sobre Circulacao De Mercadorias Servicos [Member]
Reserve Quantities [Line Items]
Recoverable indirect taxes, fees and contributions	[1]	1,323,604	1,216,912
Indirect [Member] | Other Indirect Taxes [Member]
Reserve Quantities [Line Items]
Recoverable indirect taxes, fees and contributions		R$ 44006	R$ 43020
[1]The amounts of recoverable ICMS (state VAT) are mainly comprised by:

Direct taxes, charges and con_3

Direct taxes, charges and contributions recoverable (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Direct taxes, fees and contributions recoverable		R$ 1238686	R$ 2042361
Current portion		(720,808)	(1,311,906)
Non-current portion		517,878	730,455
T I M S A [Member]
IfrsStatementLineItems [Line Items]
Monetary adjustments		607,000	547,000
Direct [Member] | Income Tax And Social Contribution On Income [Member]
IfrsStatementLineItems [Line Items]
Direct taxes, fees and contributions recoverable	[1]	879,227	807,096
Direct [Member] | P I S And C O F I N S [Member]
IfrsStatementLineItems [Line Items]
Direct taxes, fees and contributions recoverable	[2]	194,452	1,164,772
Direct [Member] | I R R F Withholding Income Tax On Interest Earning Bank Deposits [Member]
IfrsStatementLineItems [Line Items]
Direct taxes, fees and contributions recoverable		120,417	37,738
Direct [Member] | Other Direct Taxes [Member]
IfrsStatementLineItems [Line Items]
Direct taxes, fees and contributions recoverable		R$ 44590	R$ 32755
[1]In September 2021, the Federal Supreme Court (STF), with general repercussions, established an understanding for the non-levy of Corporate Income Tax (IRPJ) and Social Contribution (CSLL) on the monetary restatement using the SELIC rate in cases of undue payment. The specific TIM lawsuit is still pending judgment, TIM recorded its best estimate to date, in the amount of R$ 607 547

Recoverable direct taxes, cha_3

Recoverable direct taxes, charges and contributions (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Total amount recorded	R$ 957000
Principal amount	619,000
Intelig Telecomunicacoes Ltda [Member]
IfrsStatementLineItems [Line Items]
Total amount recorded	3,023
Principal amount	1,795
Monetary adjustments	R$ 1228

Deferred income tax and socia_3

Deferred income tax and social contribution (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Deferred Income Tax And Social Contribution
Losses carried forward – income tax and social contribution		R$ 225882	R$ 219876
Temporary differences:
Provision for legal and administrative proceedings		381,865	330,627
Provision for expected credit losses		220,911	257,529
Lease of LT Amazonas infrastructure		34,657	32,377
Deferred income tax on accounting adjustments:
Profit sharing		49,989	40,177
Taxes with enforceability suspended	[1]	711,897	437,950
Amortized Goodwill – TIM Fiber	[2]	34,560	34,560
Derivative financial instruments		161,174	143,948
Capitalized interest - 4G and 5G		281,468	233,433
Deemed cost – TIM S.A.		(32,177)	(42,617)
Adjustments related to IFRS 16	[3]	596,495	369,521
Accelerated depreciation	[4]	(715,041)	(466,863)
Fair value adjustment I–Systems (former FiberCo)	[5]	249,477	249,477
Impairment loss	[6]	557,932
Amortization of surplus		45,591
Other		146,218	19,729
Total deferred taxes - Assets		1,497,540	536,888
Deferred income tax and social contribution on tax losses and negative bases not recognized yet		(129,954)
Deferred active tax portion		R$ 1367586	R$ 536888
[1]Mainly represented by the Fistel fee (TFF) for the financial years 2020, 2021 and 2022, the TFF referring to Cozani's 2022 financial year is also added. The Operating Inspection Fee (TFF) for the years 2020, 2021 and 2022 of TIM S.A. and TFF for 2022 of Cozani had its payments suspended by virtue of an injunction and, therefore, still do not have a specific date for payment. See Note 22 for details.[2]Represented by the goodwill on the business combination of companies TIM Fiber RJ and SP acquired by TIM in 2012, partially realized in November 2021 after the completion of the transaction for the sale of 51% of the equity interest in I-Systems to IHS, as described in Note 1.[3]Represents the addition of new contracts, mainly due to the acquisition of Cozani. The temporary difference of the IFRS 16 contracts is due to the difference in the timing of recognition of the accounting and tax expense, under the terms of the current legislation.[4]As of the 1Q20, TIM S.A. excludes the portion of acceleration of depreciation of movable assets belonging to property, plant and equipment from the calculation basis of the IRPJ and CSLL, due to their uninterrupted use in three operating shifts, supported by technical expert report, as provided for in Article 323 of the RIR/2018, or by the adequacy to the tax depreciation provided for in IN 1700/2017. Such tax adjustment generated a deferred liability of R$ 663 million until December 31, 2022 (R$ 467 million up to December 31, 2021) and applied as of January 1, 2020.[5]Refers to deferred charges on the fair value of the non-majority interest calculated in the sale transaction described in Note 1 that took place in November 2021 between TIM S.A. and IHS Fiber Brasil - Cessão de Infraestruturas Ltda.[6]Represents the deferred charges constituted, mainly due to the impairment of tangible assets, onerous capacity contracts and deferred taxes, recorded by subsidiary Cozani.

Deferred income tax and socia_4

Deferred income tax and social contribution (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Total deferred income tax and social contribution	R$ 1367586
Unused tax losses [member]
IfrsStatementLineItems [Line Items]
2023	80,475
2024	504,340
2024	15,453
2024	515,457
2025
2025	385,264
2026
2026	(133,403)
Total	95,928
Total	R$ 1271658

Deferred income tax and socia_5

Deferred income tax and social contribution (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Applicable tax rate for income tax	25%	25%
Applicable tax rate for social contribution	9%	9%
Percentage of taxable profit offset	30%	30%
Credit used amount	R$ 123948	R$ 255252
Cozani [Member]
IfrsStatementLineItems [Line Items]
Credit used amount	R$ 129954

Prepaid expenses (Details)

Prepaid expenses (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Apr. 30, 2022	Apr. 20, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Prepaid expenses		R$ 359109			R$ 358287
Advertisements not released ()	[1]	2,361			86,154
Rentals and insurance		64,544			67,034
Incremental costs for obtaining contracts with customers ()	[2]	178,543			153,988
IT Services ()	[3]	21,500			28,626
Prepaid contractual expenses ()	[4]	77,810
Other		14,351			22,485
Current portion		(278,851)		R$ 476000	(275,148)
Non-current portion		80,258			R$ 83139
Acquisition amount			R$ 250722
Remaining amount		R$ 77810
Bottom of range [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, intangible assets other than goodwill		1 year
Top of range [member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, intangible assets other than goodwill		2 years
[1]Represent prepaid payments of advertising expenses for products and services of the TIM brand that are recognized in the result according to the period of serving the advertisement.[2]It is substantially represented by incremental costs related to sales commissions paid to partners for obtaining customer contracts arising from the adoption of IFRS 15, which are deferred to the result in accordance with the term of the contract and/or economic benefit, usually from 1 2 250,722 77,810

Judicial deposits (Details)

Judicial deposits (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Non-current portion		R$ 1377560	R$ 718773
Civil [Member]
IfrsStatementLineItems [Line Items]
Non-current portion		974,482	285,583
Labor [Member]
IfrsStatementLineItems [Line Items]
Non-current portion		117,583	128,607
Tax [Member]
IfrsStatementLineItems [Line Items]
Non-current portion		184,435	178,914
Regulatory [Member]
IfrsStatementLineItems [Line Items]
Non-current portion		113	111
Online Attachment [Member]
IfrsStatementLineItems [Line Items]
Non-current portion	[1]	R$ 100947	R$ 125558
[1]Refer to legal blockages directly in the company's current accounts and financial investments linked to certain legal proceedings. This amount is periodically analyzed and when identified, reclassification is made to one of the other specific accounts of the legal deposit item.

Judicial deposits (Details Narr

Judicial deposits (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Oct. 19, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Deposited amount		R$ 670000
Civil [Member]
IfrsStatementLineItems [Line Items]
Court deposit	R$ 77854		R$ 72533
Tax [Member] | Tax Issues To Current Court Proceedings One [Member]
IfrsStatementLineItems [Line Items]
Court deposit	36,417		34,289
Tax [Member] | Tax Issues To Current Court Proceedings Two [Member]
IfrsStatementLineItems [Line Items]
Court deposit	5,295		9,073
Tax [Member] | Tax Issues To Current Court Proceedings Three [Member]
IfrsStatementLineItems [Line Items]
Court deposit	22,178		20,022
Tax [Member] | Tax Issues To Current Court Proceedings Four [Member]
IfrsStatementLineItems [Line Items]
Court deposit	11,557		11,254
Tax [Member] | Tax Issues To Current Court Proceedings Five [Member]
IfrsStatementLineItems [Line Items]
Court deposit	8,651		8,048
Tax [Member] | Tax Issues To Current Court Proceedings Six [Member]
IfrsStatementLineItems [Line Items]
Court deposit	3,623		3,478
Tax [Member] | Tax Issues To Current Court Proceedings Fourteen [Member]
IfrsStatementLineItems [Line Items]
Court deposit	3,766		3,582
Tax [Member] | Tax Issues To Current Court Proceedings Eight [Member]
IfrsStatementLineItems [Line Items]
Court deposit	63,967		61,752
Tax [Member] | Tax Issues To Current Court Proceedings Night [Member]
IfrsStatementLineItems [Line Items]
Court deposit	7,691		9,960
Tax [Member] | Tax Issues To Current Court Proceedings Ten [Member]
IfrsStatementLineItems [Line Items]
Court deposit	R$ 11524		R$ 9730

Other assets (Details)

Other assets (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Other assets	R$ 265042	R$ 216159
Current portion	(199,644)	(197,251)
Non-current portion	65,398	18,908
Advance To Employees [Member]
IfrsStatementLineItems [Line Items]
Other assets	7,092	6,795
Advances To Suppliers [Member]
IfrsStatementLineItems [Line Items]
Other assets	31,437	48,755
Amounts Receivable From T I M Brasil [Member]
IfrsStatementLineItems [Line Items]
Other assets	22,790	23,069
Amounts Receivable From Incentivized Projects [Member]
IfrsStatementLineItems [Line Items]
Other assets	63,034	13,613
Recoverable I N S S [Member]
IfrsStatementLineItems [Line Items]
Other assets	69,794	66,386
Other [Member]
IfrsStatementLineItems [Line Items]
Other assets	R$ 70895	R$ 57541

Investment (Details)

Investment (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reserve Quantities [Line Items]
Profit for the year	R$ 1670755	R$ 2957174	R$ 1828254
Equity in earning	R$ 11514879	R$ 11236551
Fiber Co [Member]
Reserve Quantities [Line Items]
Number of share held	1,794,287,995	1,794,287,995
Interest in total capital	49%	49%
Subsidary sareholders' equity	R$ 1422034	R$ 1794288
Profit for the year	(125,687)	(22,968)
Equity in earning	(61,587)	(11,254)
Amount of investment	R$ 1540116	R$ 1601703

Investment (Details 1)

Investment (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Subsidiaries [member]
Reserve Quantities [Line Items]
Balance of investment at December 31, 2020	R$ 1
Capital increase	1,211,789
Balance of investment at November 16, 2021		R$ 1
Equity in earnings until October 2021	(318)
Write-off of investment	(1,211,472)
Associates [member]
Reserve Quantities [Line Items]
Balance of investment at December 31, 2020	1,601,703
Revaluation of minority interest at fair value		1,612,957
Share of loss - November 2021 and December 2021		(11,254)
Balance of investment at December 31, 2021		1,601,703
Fiber Co [Member]
Reserve Quantities [Line Items]
Balance of investment at December 31, 2020	1,601,703
Net identifiable assets at fair value
Capital increase
Equity in earnings and amortization of surplus	(61,587)
Balance of investment at November 16, 2021	R$ 1540116	R$ 1601703

Investment (Details Narrative)

Investment (Details Narrative) - BRL (R$) R$ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
T I M S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest		49%	49%
Associates [member]
IfrsStatementLineItems [Line Items]
Fair value for the remaining minority interest			R$ 1601703
Associates [member] | Fiber Co [Member]
IfrsStatementLineItems [Line Items]
Fair value for the remaining minority interest	R$ 1612957
Percentage of interest	49%

Property, plant and equipment_2

Property, plant and equipment (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Balance beginning	R$ 18308400	R$ 18100698
Additions / depreciation	978,724	1,620,602
Write-offs	(144,449)	(1,412,900)	[1]
Transfers
Acquisitions of subsidiary	3,518,477
Balance end	22,661,152	18,308,400
Switching Transmission Equipment [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	7,666,460	7,745,390
Additions / depreciation	(2,239,140)	(1,956,684)
Write-offs	(761)	(994,390)	[1]
Transfers	3,028,504	2,872,144
Acquisitions of subsidiary	371,056
Balance end	8,826,119	7,666,460
Fiber Optic Cables [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	256,307	395,487
Additions / depreciation	(61,649)	(65,669)
Write-offs		(99,289)	[1]
Transfers	4,884	25,778
Acquisitions of subsidiary
Balance end	199,542	256,307
Free Leased Handsets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	271,763	245,119
Additions / depreciation	(155,150)	(144,856)
Write-offs	(5,455)	(4,308)	[1]
Transfers	166,099	175,808
Acquisitions of subsidiary	1,130
Balance end	278,387	271,763
Network infrastructure [member]
IfrsStatementLineItems [Line Items]
Balance beginning	2,400,130	2,417,718
Additions / depreciation	(390,832)	(408,540)
Write-offs	(642)	(127,396)	[1]
Transfers	493,409	518,348
Acquisitions of subsidiary	215,977
Balance end	2,718,042	2,400,130
Informatics Assets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	126,610	152,416
Additions / depreciation	(78,418)	(58,209)
Write-offs	26,971	(135)	[1]
Transfers	31,032	32,538
Acquisitions of subsidiary	(1,104)
Balance end	105,091	126,610
General Use Assets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	267,616	264,384
Additions / depreciation	(50,097)	(48,204)
Write-offs	(443)	(6,523)	[1]
Transfers	41,503	57,959
Acquisitions of subsidiary	1,969
Balance end	260,548	267,616
Right Of Use In Leases [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	6,495,053	6,325,509
Additions / depreciation	123,742	349,419
Write-offs	(162,711)	(179,875)	[1]
Transfers
Acquisitions of subsidiary	2,929,449
Balance end	9,385,533	6,495,053
Land [member]
IfrsStatementLineItems [Line Items]
Balance beginning	40,794	40,794
Additions / depreciation
Write-offs	(992)		[1]
Transfers
Acquisitions of subsidiary
Balance end	39,802	40,794
Construction in progress [member]
IfrsStatementLineItems [Line Items]
Balance beginning	783,667	513,881
Additions / depreciation	3,830,268	3,953,345
Write-offs	(416)	(984)	[1]
Transfers	(3,765,431)	(3,682,575)
Acquisitions of subsidiary
Balance end	848,088	783,667
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Balance beginning	49,159,678	47,429,167
Additions / depreciation	6,031,485	5,572,362
Write-offs	(735,593)	(3,841,851)	[1]
Transfers
Acquisitions of subsidiary	11,302,035
Balance end	65,757,605	49,159,678
Gross carrying amount [member] | Switching Transmission Equipment [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	25,854,454	25,875,916
Additions / depreciation	(4,788)	26,905
Write-offs	(129,957)	(2,920,511)	[1]
Transfers	3,028,504	2,872,144
Acquisitions of subsidiary	6,313,024
Balance end	35,061,237	25,854,454
Gross carrying amount [member] | Fiber Optic Cables [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	778,512	878,100
Additions / depreciation
Write-offs		(125,366)	[1]
Transfers	4,884	25,778
Acquisitions of subsidiary
Balance end	783,396	778,512
Gross carrying amount [member] | Free Leased Handsets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	2,806,454	2,643,336
Additions / depreciation	752	805
Write-offs	(17,149)	(13,495)	[1]
Transfers	166,099	175,808
Acquisitions of subsidiary	920,690
Balance end	3,876,846	2,806,454
Gross carrying amount [member] | Network infrastructure [member]
IfrsStatementLineItems [Line Items]
Balance beginning	6,443,285	6,436,572
Additions / depreciation
Write-offs	(16,296)	(511,635)	[1]
Transfers	493,409	518,348
Acquisitions of subsidiary	789,657
Balance end	7,710,055	6,443,285
Gross carrying amount [member] | Informatics Assets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	1,756,340	1,770,386
Additions / depreciation
Write-offs	(342,836)	(46,584)	[1]
Transfers	31,032	32,538
Acquisitions of subsidiary	336,161
Balance end	1,780,697	1,756,340
Gross carrying amount [member] | General Use Assets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	916,845	902,287
Additions / depreciation
Write-offs	(4,840)	(43,401)	[1]
Transfers	41,503	57,959
Acquisitions of subsidiary	13,054
Balance end	966,562	916,845
Gross carrying amount [member] | Right Of Use In Leases [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	9,779,327	8,367,895
Additions / depreciation	2,205,253	1,591,307
Write-offs	(223,107)	(179,875)	[1]
Transfers
Acquisitions of subsidiary	2,929,449
Balance end	14,690,922	9,779,327
Gross carrying amount [member] | Land [member]
IfrsStatementLineItems [Line Items]
Balance beginning	40,794	40,794
Additions / depreciation
Write-offs	(992)		[1]
Transfers
Acquisitions of subsidiary
Balance end	39,802	40,794
Gross carrying amount [member] | Construction in progress [member]
IfrsStatementLineItems [Line Items]
Balance beginning	783,667	513,881
Additions / depreciation	3,830,268	3,953,345
Write-offs	(416)	(984)	[1]
Transfers	(3,765,431)	(3,682,575)
Acquisitions of subsidiary
Balance end	848,088	783,667
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Balance beginning	(30,851,278)	(29,328,469)
Additions / depreciation	(5,052,761)	(3,951,760)
Write-offs	591,144	2,428,951	[1]
Transfers
Acquisitions of subsidiary	(7,783,558)
Balance end	(43,096,453)	(30,851,278)
Accumulated depreciation and amortisation [member] | Switching Transmission Equipment [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	(18,187,994)	(18,130,526)
Additions / depreciation	(2,234,352)	(1,983,589)
Write-offs	129,196	1,926,121	[1]
Transfers
Acquisitions of subsidiary	(5,941,968)
Balance end	(26,235,118)	(18,187,994)
Accumulated depreciation and amortisation [member] | Fiber Optic Cables [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	(522,205)	(482,613)
Additions / depreciation	(61,649)	(65,669)
Write-offs		26,077	[1]
Transfers
Acquisitions of subsidiary
Balance end	(583,854)	(522,205)
Accumulated depreciation and amortisation [member] | Free Leased Handsets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	(2,534,691)	(2,398,217)
Additions / depreciation	(155,902)	(145,661)
Write-offs	11,694	9,187	[1]
Transfers
Acquisitions of subsidiary	(919,560)
Balance end	(3,598,459)	(2,534,691)
Accumulated depreciation and amortisation [member] | Network infrastructure [member]
IfrsStatementLineItems [Line Items]
Balance beginning	(4,043,155)	(4,018,854)
Additions / depreciation	(390,832)	(408,540)
Write-offs	15,654	384,239	[1]
Transfers
Acquisitions of subsidiary	(573,680)
Balance end	(4,992,013)	(4,043,155)
Accumulated depreciation and amortisation [member] | Informatics Assets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	(1,629,730)	(1,617,970)
Additions / depreciation	(78,418)	(58,209)
Write-offs	369,807	46,449	[1]
Transfers
Acquisitions of subsidiary	(337,265)
Balance end	(1,675,606)	(1,629,730)
Accumulated depreciation and amortisation [member] | General Use Assets [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	(649,229)	(637,903)
Additions / depreciation	(50,097)	(48,204)
Write-offs	4,397	36,878	[1]
Transfers
Acquisitions of subsidiary	(11,085)
Balance end	(706,014)	(649,229)
Accumulated depreciation and amortisation [member] | Right Of Use In Leases [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	(3,284,274)	(2,042,386)
Additions / depreciation	(2,081,511)	(1,241,888)
Write-offs	60,396		[1]
Transfers
Acquisitions of subsidiary
Balance end	R$ 5305389	R$ 3284274
[1]In the year 2021, net write-offs are mainly represented by:

Property, plant and equipment_3

Property, plant and equipment (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Balance beginning	R$ 18308400
Balance end	22,661,152
Lease Network 1 [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	3,048,509
Opening balance	2,143,142
Balance beginning	1,312,785
Balance beginning	(60,187)
Balance beginning	(1,097,799)
Balance end	R$ 5346450
Amortization percentage per year	12.25%
Lease Stores And Kiosks 1 [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	R$ 541312
Opening balance
Balance beginning	243,162
Balance beginning	(14,715)
Balance beginning	(130,549)
Balance end	R$ 639210
Amortization percentage per year	11.25%
Lease Land Network 1 [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	R$ 1504233
Opening balance	786,307
Balance beginning	560,755
Balance beginning	(83,045)
Balance beginning	(374,459)
Balance end	R$ 2393791
Amortization percentage per year	12.12%
Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	R$ 1400999
Opening balance
Balance beginning	88,551
Balance beginning	(4,764)
Balance beginning	(478,704)
Balance end	R$ 1006082
Amortization percentage per year	7.41%
Right Of Use In Lease 1 [Member]
IfrsStatementLineItems [Line Items]
Balance beginning	R$ 6495053
Opening balance	2,929,449
Balance beginning	2,205,253
Balance beginning	(162,711)
Balance beginning	(2,081,511)
Balance end	R$ 9385533

Property, plant and equipment_4

Property, plant and equipment (Details 2)	12 Months Ended
	Dec. 31, 2022
Communication and network equipment [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	8%
Communication and network equipment [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	14.29%
Fiber Optic Cables [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	4%
Fiber Optic Cables [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	10%
Free Leased Handsets [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	14.28%
Free Leased Handsets [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	50%
Network infrastructure [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	4%
Network infrastructure [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	20%
Informatics Assets [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	10%
Informatics Assets [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	20%
General Use Assets [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	10%
General Use Assets [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Depreciation rates	20%

Intangible assets (Details)

Intangible assets (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	R$ 10585079	R$ 9027075
Additions/(Amortization)	1,972,697	2,612,394
Write-offs		(1,054,390)
Transfers
Capitalized interest	258,961
Acquisitions of subsidiary	3,599,811
Intangible assets, beginning balance	16,416,548	10,585,079
Licences [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	2,478,986	2,739,028
Additions/(Amortization)	(1,142,824)	(1,164,210)
Write-offs		(1,947)
Transfers	701,387	906,115
Capitalized interest
Acquisitions of subsidiary	19,500
Intangible assets, beginning balance	2,057,049	2,478,986
Authorizations [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	4,793,831	4,115,007
Additions/(Amortization)	(589,384)	(491,788)
Write-offs		(966)
Transfers	17,123	1,171,578
Capitalized interest
Acquisitions of subsidiary	3,214,407
Intangible assets, beginning balance	7,435,977	4,793,831
Goodwill [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	475,743	1,527,220
Additions/(Amortization)	2,636,426
Write-offs		(1,051,477)
Transfers
Capitalized interest
Acquisitions of subsidiary
Intangible assets, beginning balance	3,112,169	475,743
Right To Use Infrastructure Of Lt Amazonas [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	109,524	109,900
Additions/(Amortization)	(9,791)	(8,731)
Write-offs
Transfers	15,557	8,355
Capitalized interest
Acquisitions of subsidiary
Intangible assets, beginning balance	115,290	109,524
Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	154,035	175,345
Additions/(Amortization)	(56,380)	(24,800)
Write-offs
Transfers	5,001	3,490
Acquisitions of subsidiary	365,904
Intangible assets, beginning balance	468,560	154,035
Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	2,572,960	360,575
Additions/(Amortization)	1,134,650	4,301,923
Write-offs
Transfers	(739,068)	(2,089,538)
Capitalized interest	258,961
Acquisitions of subsidiary
Intangible assets, beginning balance	3,227,503	2,572,960
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	34,630,541	31,444,050
Additions/(Amortization)	3,846,601	4,352,331
Write-offs	(3,200)	(1,165,840)
Transfers
Capitalized interest	258,961
Acquisitions of subsidiary	6,446,789
Intangible assets, beginning balance	45,179,692	34,630,541
Gross carrying amount [member] | Licences [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	19,911,004	19,117,515
Additions/(Amortization)
Write-offs		(112,626)
Transfers	701,387	906,115
Acquisitions of subsidiary	1,366,860
Intangible assets, beginning balance	21,979,251	19,911,004
Gross carrying amount [member] | Authorizations [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	11,151,497	9,931,248
Additions/(Amortization)	75,525	50,408
Write-offs	(3,200)	(1,737)
Transfers	17,123	1,171,578
Acquisitions of subsidiary	4,598,839
Intangible assets, beginning balance	15,839,784	11,151,497
Gross carrying amount [member] | Goodwill [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	475,743	1,527,220
Additions/(Amortization)	2,636,426
Write-offs		(1,051,477)
Transfers
Acquisitions of subsidiary
Intangible assets, beginning balance	3,112,169	475,743
Gross carrying amount [member] | Right To Use Infrastructure Of Lt Amazonas [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	186,221	177,866
Additions/(Amortization)
Write-offs
Transfers	15,557	8,355
Acquisitions of subsidiary
Intangible assets, beginning balance	201,778	186,221
Gross carrying amount [member] | Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	333,116	329,626
Additions/(Amortization)
Write-offs
Transfers	5,001	3,490
Acquisitions of subsidiary	481,090
Intangible assets, beginning balance	819,207	333,116
Gross carrying amount [member] | Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	2,572,960	360,575
Additions/(Amortization)	1,134,650	4,301,923
Write-offs
Transfers	(739,068)	(2,089,538)
Capitalized interest	258,961
Acquisitions of subsidiary
Intangible assets, beginning balance	3,227,503	2,572,960
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	(24,045,462)	(22,416,975)
Additions/(Amortization)	(1,873,904)	(1,739,937)
Write-offs	3,200	111,450
Transfers
Capitalized interest
Acquisitions of subsidiary	(2,846,978)
Intangible assets, beginning balance	(28,763,144)	(24,045,462)
Accumulated depreciation and amortisation [member] | Licences [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	(17,432,018)	(16,378,487)
Additions/(Amortization)	(1,142,824)	(1,164,210)
Write-offs		110,679
Transfers
Capitalized interest
Acquisitions of subsidiary	(1,347,360)
Intangible assets, beginning balance	(19,922,202)	(17,432,018)
Accumulated depreciation and amortisation [member] | Authorizations [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	(6,357,666)	(5,816,241)
Additions/(Amortization)	(664,909)	(542,196)
Write-offs	3,200	771
Transfers
Capitalized interest
Acquisitions of subsidiary	(1,384,432)
Intangible assets, beginning balance	(8,403,807)	(6,357,666)
Accumulated depreciation and amortisation [member] | Right To Use Infrastructure Of Lt Amazonas [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	(76,697)	(67,966)
Additions/(Amortization)	(9,791)	(8,731)
Write-offs
Transfers
Capitalized interest
Acquisitions of subsidiary
Intangible assets, beginning balance	(86,488)	(76,697)
Accumulated depreciation and amortisation [member] | Other intangible assets [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	(179,081)	(154,281)
Additions/(Amortization)	(56,380)	(24,800)
Write-offs
Transfers
Acquisitions of subsidiary	(115,186)
Intangible assets, beginning balance	(350,647)	R$ 179081
Accumulated depreciation and amortisation [member] | Intangible assets under development [member]
IfrsStatementLineItems [Line Items]
Capitalized interest

Intangible assets (Details 1)

Intangible assets (Details 1)	12 Months Ended
	Dec. 31, 2022
Licences [member]
IfrsStatementLineItems [Line Items]
Amortization rates	20%
Authorizations [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Amortization rates	5%
Authorizations [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Amortization rates	50%
Righ To Use Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Amortization rates	5%
Other intangible assets [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Amortization rates	7%
Other intangible assets [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Amortization rates	10%

Intangible assets (Details Narr

Intangible assets (Details Narrative) - BRL (R$)		1 Months Ended		11 Months Ended	12 Months Ended
	Aug. 29, 2012	Dec. 31, 2014	Dec. 31, 2009	Nov. 30, 2021	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2005	Dec. 31, 2021
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Licenses period					10 years
Top of range [member]
IfrsStatementLineItems [Line Items]
Licenses period					20 years
Licences [member]
IfrsStatementLineItems [Line Items]
Subsidiary purchased Lot 2		R$ 1199000000			R$ 1739000000
Total auction amount						R$ 1199000000
Intangible asset					884,000,000
Disbursements costs					R$ 2680000000
Licences and franchises [member]
IfrsStatementLineItems [Line Items]
Description of additional obligations					the 2.3GHz and 26GHz radio frequencies were readily available for use by the Company (operating assets), generating the registration in 2021 in “Authorizations” of the amounts related to the licenses (R$ 614 million) and the obligations related to the 26GHz license, which will be fulfilled through EACE (R$ 550 million). The disbursements with EACE (R$ 633 million), provided for in the Public Notice, will occur in 5 semi-annual installments between 2022 and 2024, and are monetarily restated by the IGP-DI. The Company evaluated the application of the concept of adjustment to present value (“AVP”) upon initial recognition (R$ 83 million).
Intangible assets					R$ 3866000000			R$ 3584000000
Assets in progress					2,753,000,000			2,394,000,000
Authorizations					R$ 1113000000			R$ 1190000000
Licences And Franchises 1 [Member]
IfrsStatementLineItems [Line Items]
Description of additional obligations					The 3.5GHz radio frequency was not readily available, requiring spectrum cleaning activities to be available for use, and, thus, it was registered in assets in progress (R$ 270 million). Therefore, the obligations related to this activity, to be carried out by EAF (R$ 2,104 million) were also recorded under assets in progress. The disbursements with the EAF, as provided for in the Public Notice, were restated by the IGP-DI until the disbursement dates. Such disbursements took place in 2 installments in 2022 (R$ 1,090 million in February and R$ 1,133 million in May) to EAF.
Licences And Franchises 2 [Member]
IfrsStatementLineItems [Line Items]
Description of additional obligations					the Company recorded R$ 290 million in intangible assets referring to Selic interest (R$ 1 million in 2021) incurred on the 3.5GHz radio frequency, and R$ 99 million related to the inflation adjustment of amounts due to the EAF (R$ 19 million in 2021). Said balances are recorded under assets in progress.
T I M Fiber S P Ltda And T I M Fiber R J S A [Member]
IfrsStatementLineItems [Line Items]
Acquisition of goodwill	R$ 1159649000
T I M S A [Member]
IfrsStatementLineItems [Line Items]
Acquisition of goodwill			R$ 210015000
Description of closing of the transaction				TIM S.A. wrote-off about 90% of the total goodwill recorded in the acquisition of TIM Fiber SP Ltda. and TIM Fiber RJ S.A. in the amount of R$ 1,051,477. As a result, IHS currently holds 51% of the share capital of I-Systems, with TIM S.A. having a minority (non-controlling) interest of 49% in I-Systems. Consequently, with the closing of this deal in November 2021, the goodwill initially recorded on the acquisition of the companies Fiber RJ and Fiber SP was reduced to R$ 108,171
T I M Sul And T I M Nordeste [Member]
IfrsStatementLineItems [Line Items]
Acquisition of goodwill							R$ 157556000
Cozani [Member]
IfrsStatementLineItems [Line Items]
Acquisition of goodwill					R$ 2636426000
Total consideration paid					7,211,585
Identifiable assets net of liabilities assumed					4,575,159
Goodwill					R$ 2636426

Leases (Details)

Leases (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Finance lease receivables	R$ 238646	R$ 243121
Current portion	(30,643)	(30,076)
Non-current portion	208,003	213,045
L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	179,305	166,944
Sublease Stores [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	R$ 59341	R$ 76177

Leases (Details 1)

Leases (Details 1) R$ in Thousands, $ in Millions		Dec. 31, 2022 BRL (R$)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 BRL (R$)
IfrsStatementLineItems [Line Items]
Notional value			$ 63	R$ 2252479
Up To December [Member]
IfrsStatementLineItems [Line Items]
Notional value		R$ 33936
Up To December [Member] | L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Notional value	[1]	29,354
Up To December [Member] | Sub Leases [Member]
IfrsStatementLineItems [Line Items]
Notional value		4,582
Jan 2024 Dec 2028 [Member]
IfrsStatementLineItems [Line Items]
Notional value		127,757
Jan 2024 Dec 2028 [Member] | L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Notional value	[1]	119,410
Jan 2024 Dec 2028 [Member] | Sub Leases [Member]
IfrsStatementLineItems [Line Items]
Notional value		8,347
January 2028 Onwards [Member]
IfrsStatementLineItems [Line Items]
Notional value		226,662
January 2028 Onwards [Member] | L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Notional value	[1]	168,503
January 2028 Onwards [Member] | Sub Leases [Member]
IfrsStatementLineItems [Line Items]
Notional value		58,159
Nominal Value [Member]
IfrsStatementLineItems [Line Items]
Notional value		388,355
Nominal Value [Member] | L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Notional value	[1]	317,267
Nominal Value [Member] | Sub Leases [Member]
IfrsStatementLineItems [Line Items]
Notional value		71,088
Present Value [Member]
IfrsStatementLineItems [Line Items]
Notional value		238,646
Present Value [Member] | L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Notional value	[1]	179,305
Present Value [Member] | Sub Leases [Member]
IfrsStatementLineItems [Line Items]
Notional value		R$ 59341
[1]LT Amazonas

Leases (Details 2)

Leases (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Subtotal	R$ 2216033	R$ 1952178
Total	12,831,865	9,063,539	R$ 8378835
Current portion	(2,257,211)	(1,269,878)
Non-current portion	10,574,654	7,793,661
L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Subtotal	327,505	302,091
Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Subtotal	1,730,214	1,507,629
Other Finance Lease Liabilities [Member]
IfrsStatementLineItems [Line Items]
Subtotal	158,314	142,458
Lease Network [Member]
IfrsStatementLineItems [Line Items]
Subtotal	6,123,914	3,345,930
Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Subtotal	746,028	653,422
Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Subtotal	2,664,315	1,657,345
Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Subtotal	1,081,575	1,454,664
Subtotal I F R S 16 [Member]
IfrsStatementLineItems [Line Items]
Subtotal	R$ 10615832	R$ 7111361

Leases (Details 3)

Leases (Details 3) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Finance lease receivables		R$ 2216033	R$ 1952178
Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables		746,028	653,422
Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables		2,664,315	1,657,345
Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables		1,081,575	R$ 1454664
Up To December 2023 [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		3,109,546
Finance lease receivables	[1]	2,716,099
Up To December 2023 [Member] | Lease Network Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		1,324,986
Up To December 2023 [Member] | Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		206,017
Up To December 2023 [Member] | Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		645,485
Up To December 2023 [Member] | Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		539,611
Up To December 2023 [Member] | L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[2]	65,620
Up To December 2023 [Member] | Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[3]	291,462
Up To December 2023 [Member] | Other Finance Lease Liabilities [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[4]	36,365
January 2024 To December 2028 [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		8,468,542
Finance lease receivables	[1]	6,940,869
January 2024 To December 2028 [Member] | Lease Network Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		3,942,271
January 2024 To December 2028 [Member] | Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		505,493
January 2024 To December 2028 [Member] | Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		1,837,641
January 2024 To December 2028 [Member] | Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		655,464
January 2024 To December 2028 [Member] | L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[2]	226,810
January 2024 To December 2028 [Member] | Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[3]	1,168,828
January 2024 To December 2028 [Member] | Other Finance Lease Liabilities [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[4]	132,035
January 2029 Onwards [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		8,295,305
Finance lease receivables	[1]	5,708,192
January 2029 Onwards [Member] | Lease Network Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		3,411,227
January 2029 Onwards [Member] | Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		491,755
January 2029 Onwards [Member] | Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		1,805,210
January 2029 Onwards [Member] | L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[2]	320,214
January 2029 Onwards [Member] | Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[3]	2,223,774
January 2029 Onwards [Member] | Other Finance Lease Liabilities [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[4]	43,125
Nominal Value [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		19,873,393
Finance lease receivables	[1]	15,365,161
Nominal Value [Member] | Lease Network Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		8,678,483
Nominal Value [Member] | Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		1,203,265
Nominal Value [Member] | Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		4,288,337
Nominal Value [Member] | L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[2]	612,644
Nominal Value [Member] | Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[3]	3,684,064
Nominal Value [Member] | Other Finance Lease Liabilities [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[4]	211,524
Nominal Value [Member] | Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		1,195,076
Present Value [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		12,831,865
Finance lease receivables	[1]	10,615,832
Present Value [Member] | Lease Network Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		6,123,914
Present Value [Member] | Lease Stores And Kiosks [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		746,028
Present Value [Member] | Lease Land Network [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		2,664,315
Present Value [Member] | L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[2]	327,505
Present Value [Member] | Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[3]	1,730,214
Present Value [Member] | Lease Fiber [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables	[4]	158,314
Present Value [Member] | Lease Network [Member]
IfrsStatementLineItems [Line Items]
Total other lease operations		R$ 1081575
[1]Other leases:[2]LT Amazonas[3]Sale and leaseback

Leases (Details Narrative)

Leases (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) Number	Dec. 31, 2021 BRL (R$)
IfrsStatementLineItems [Line Items]
Interest paid	R$ 1001311	R$ 599296
Lease liability	2,929,449
Contract cancellation penalties	R$ 755000
Average incremental rate	13.24%	8.94%
Rental expense	R$ 40723	R$ 36310
Two Sales Agreements [Member] | T I M Celular S A [Member]
IfrsStatementLineItems [Line Items]
Maximum number of towers owned | Number	6,481
Owned amount of telecommunications towers	R$ 3000000
L T Amazonas 1 [Member]
IfrsStatementLineItems [Line Items]
Finance lease liabilities interest rate	14.44%
Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Sales	R$ 2651247
Deferred revenue	R$ 1088390
Sale Of Towers [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Finance lease liabilities interest rate	11.01%
Sale Of Towers [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Finance lease liabilities interest rate	17.08%
L T Amazonas [Member]
IfrsStatementLineItems [Line Items]
Finance lease receivables interest rate	12.56%

Other amounts recoverable (Deta

Other amounts recoverable (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Amounts Recoverable
Regulatory credits recoverable	R$ 26519	R$ 28661

Supplier (Details)

Supplier (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Current portion		R$ 4237229	R$ 3267404
Trade Suppliers Related To Roaming [Member]
IfrsStatementLineItems [Line Items]
Current portion		4,237,229	3,267,404
Foreign Currency [Member]
IfrsStatementLineItems [Line Items]
Current portion		296,605	203,946
Foreign Currency [Member] | Current Installment [Member]
IfrsStatementLineItems [Line Items]
Current portion		4,237,229	3,267,404
Foreign Currency [Member] | Trade Suppliers Related To Roaming [Member]
IfrsStatementLineItems [Line Items]
Current portion	[1]	135,563	50,864
Foreign Currency [Member] | Trade Suppliers Related To Materials And Services 2 [Member]
IfrsStatementLineItems [Line Items]
Current portion	[2]	161,042	153,082
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Current portion		3,940,624	3,063,458
Local Currency [Member] | Trade Suppliers Related To Materials And Services 1 [Member]
IfrsStatementLineItems [Line Items]
Current portion	[2]	3,842,435	2,966,897
Local Currency [Member] | Trade Suppliers Related To Interconnection [Member]
IfrsStatementLineItems [Line Items]
Current portion	[3]	67,724	65,464
Local Currency [Member] | Trade Suppliers Related To Roaming [Member]
IfrsStatementLineItems [Line Items]
Current portion	[1]	1,857	212
Local Currency [Member] | Trade Suppliers Related To Co Billing [Member]
IfrsStatementLineItems [Line Items]
Current portion	[4]	R$ 28608	R$ 30885
[1]Refers to calls made when the customer is outside their registration area and is considered a visitor on the other network.[2]Represents the amount to be paid to suppliers in the acquisition of materials and in the provision of services applied to the tangible and intangible asset or for consumption in the operation, maintenance and administration, in accordance with the terms of the contract between the parties.[3]Refers to as the use of the network of other fixed and mobile operators such cases where calls are initiated on the TIM network and terminated on the other operators.[4]Refers to calls made by the customer when choosing another long-distance operator.

Supplier (Details Narrative)

Supplier (Details Narrative) - BRL (R$) R$ in Millions	Dec. 31, 2022	Dec. 31, 2021
Supplier
Trade notes payable	R$ 260	R$ 350

Authorizations payable (Details

Authorizations payable (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Authorizations Payable
Renewal of authorizations	[1]	R$ 231801	R$ 191329
Updated ANATEL liability	[2]	186,307	164,269
Authorizations payable	[3]	1,255,282	3,525,489
Total		1,673,390	3,881,087
Current portion		(507,685)	(2,630,169)
Non-current portion		R$ 1165705	R$ 1250918
[1]To provide the SMP, the Company obtained authorizations of the right to use radio frequency for a fixed term, renewable. 1

Authorizations payable (Detai_2

Authorizations payable (Details 1) R$ in Thousands	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Total	R$ 1165705
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Total	375,203
Later than one year [member]
IfrsStatementLineItems [Line Items]
Total	52,296
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Total	52,296
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Total	52,296
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Total	52,296
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total	52,296
Later than five years and not later than seven years [member]
IfrsStatementLineItems [Line Items]
Total	52,296
Later than seven years and not later than ten years [member]
IfrsStatementLineItems [Line Items]
Total	R$ 476726

Authorizations payable (Detai_3

Authorizations payable (Details 2) - T I M Celular S A [Member]	12 Months Ended
	Dec. 31, 2022
Amapa Roraima Para Amazonasand Maranhao [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	Mar 2031*
Additional frequencies 1,800 MHz	Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
2,500 MHz (P Band (4G)	Part of AR92 (PA), Feb 2024*
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	-
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Riode Janeiroand Espirito Santo [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	Mar 2031*
Additional frequencies 1,800 MHz	ES, Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
2,500 MHz (P Band (4G)	Part of AR21 (RJ), Feb 2024*
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	Dec 2041
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Acre Rondonia Mato Grosso Mato Grossodo Sul Tocantins Distrito Federal Goias Rio Grandedo Sulexceptthemunicipalityof Pelotasandregionandthemunicipalitiesof Londrinaand Tamaranain Parana [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	Mar 2031*
Additional frequencies 1,800 MHz	Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
2,500 MHz (P Band (4G)	Part of AR61 (DF), Feb 2024*
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	South – Dec 2041
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Sao Paulo [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	Mar 2031*
Additional frequencies 1,800 MHz	Countryside, Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Paranaexceptthemunicipalitiesof Londrinaand Tamarana [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	November 2028 (800MHz); December 2032 (900 and 1800MHz)*
Additional frequencies 1,800 MHz	Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
2,500 MHz (P Band (4G)	AR41, except Curitiba and the Metropolitan Region, Feb 2024*
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	Dec 2041
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Santa Catarina [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
Additional frequencies 1,800 MHz	Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	Dec 2041
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Rio Grandedo Sul [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	Dec 2041
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Pernambuco [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
2,500 MHz (P Band (4G)	Part of AR81, July 2031
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Ceara [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Paraiba [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Rio Grandedo Norte [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Alagoas [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	Dec 2023*
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Piaui [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031
Minas Geraisexceptthemunicipalitiesofthe P G Osector 3for 3 Gtheradiofrequenciesandother [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
Additional frequencies 1,800 MHz	Apr 2023
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
2,500 MHz (P Band (4G)	Part of AR31, Feb 2030*
700 MHz (4G)	Dec 2029
2.3 GHz (5G)	Dec 2041
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031 (lots I&J) & Dec 2041 (lot H)
Bahiaand Sergipe [Member]
IfrsStatementLineItems [Line Items]
800 MHz, 900 MHz and 1,800 MHz	800 MHz – November 2028 1800 MHz – December 2032
1,900 MHz and 2,100 MHz (3G)	Apr 2023
2,500 MHz V1 Band (4G)	Oct 2027
700 MHz (4G)	Dec 2029
3.5 GHz (5G)	Dec 2041
26 GHz (5G)	Dec 2031

Authorizations payable (Detai_4

Authorizations payable (Details 3) - Cozani [Member]	12 Months Ended
	Dec. 31, 2022
S P Except A R 11 [Member]
IfrsStatementLineItems [Line Items]
900 MHz	-
1,800 MHz	Dec 2032
Additional frequencies 1,800 MHz	-
1,900 MHz and 2,100 MHz	-
2,500 MHz V2 Band	Oct 2027
S P A R 11 [Member]
IfrsStatementLineItems [Line Items]
1,800 MHz	Dec 2032
2,500 MHz V2 Band	Oct 2027
Parana And Santa Catarina [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Dec 2032 *
1,800 MHz	Dec 2032 *
2,500 MHz V2 Band	Oct 2027
Acre Rondonia Mato Grosso Tocantins Distrito Federal [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Dec 2032 *
1,800 MHz	Dec 2032 *
Additional frequencies 1,800 MHz	December 2032
1,900 MHz and 2,100 MHz	Apr 2038
2,500 MHz V2 Band	Oct 2027
Rio Grandedo Sul [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Dec 2032 *
Additional frequencies 1,800 MHz	December 2032
2,500 MHz V2 Band	Oct 2027
Mato Grossodo Sul Sector 22 And Goias Sector 25 [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Dec 2032 *
1,800 MHz	Dec 2032 *
1,900 MHz and 2,100 MHz	Apr 2038
2,500 MHz V2 Band	Oct 2027
Mato Grossodo Sul Except Sector 22 And Goias Except Sector 25 [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Dec 2032 *
1,800 MHz	Dec 2032 *
Additional frequencies 1,800 MHz	December 2032
1,900 MHz and 2,100 MHz	Apr 2038
2,500 MHz V2 Band	Oct 2027
Piaui Ceara Rio Grandedo Norte Paraiba Pernambuco And Alagoas [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Mar 2031 *
1,800 MHz	Mar 2031 *
2,500 MHz V2 Band	Oct 2027
Riode Janeiroand Espirito Santo [Member]
IfrsStatementLineItems [Line Items]
900 MHz	Mar 2031 *
2,500 MHz V2 Band	Oct 2027
Amazonas Roraima Amapa Para Maranhao Minas Gerais And Espirito Santo [Member]
IfrsStatementLineItems [Line Items]
1,800 MHz	Mar 2031 *
2,500 MHz V2 Band	Oct 2027
Bahia Sergipe Riode Janeiro And Minas Gerais [Member]
IfrsStatementLineItems [Line Items]
1,900 MHz and 2,100 MHz	Apr 2038
2,500 MHz V2 Band	Oct 2027

Loans and financing (Details)

Loans and financing (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Total		R$ 4969825	R$ 3845465
Current		(1,264,967)	(538,450)
Non-current		R$ 3704858	3,307,015
K F W Finnvera [Member]
Reserve Quantities [Line Items]
Currency	[1]	USD
Charges	[1]	Libor 6M+ 0.75% p.a.
Maturity	[1]	Jan 2024–Dec 2025
Total	[1]	R$ 173381	278,176
Scotland [Member]
Reserve Quantities [Line Items]
Currency	[1],[2]	USD
Charges	[1],[2]	1.2410–3.2300% p.a.
Maturity	[1],[2]	Dec 2023–Apr 2024
Total	[1],[2]	R$ 1568683	559,650
B N P Paribas [Member]
Reserve Quantities [Line Items]
Currency	[1]	USD
Charges	[1]	2.8220% p.a.
Maturity	[1]	Jan 2022
Total	[1]		428,793
B N P Paribas [Member] | United States of America, Dollars
Reserve Quantities [Line Items]
Currency	[1]	BRL
Charges	[1]	7.0907% p.a.
Maturity	[1]	Jan 2024
Total	[1]	R$ 515265	515,166
Debentures [Member]
Reserve Quantities [Line Items]
Currency	[1],[3]	BRL
Charges	[1],[3],[4]	IPCA + 4.1682% p.a. (i)
Maturity	[1],[3]	June 2028
Total	[1],[3]	R$ 1771797	1,667,399
B N D E S Investment Sustainment Program [Member]
Reserve Quantities [Line Items]
Currency	[4]	BRL
Charges	[4]	IPCA + 4.2283% p.a.
Maturity	[4]	Nov 2031
Total	[4]	R$ 394139	396,281
B N B [Member]
Reserve Quantities [Line Items]
Currency	[4]	BRL
Charges	[4]	IPCA + 1.2228%–1.4945%
Maturity	[4]	Feb 2028
Total	[4]	R$ 249400
B N D E S [Member]
Reserve Quantities [Line Items]
Currency	[4]	BRL
Charges	[4]	TJLP + 1.95% p.a.
Maturity	[4]	Aug 2025
Total	[4]	R$ 297160
[1]Do not have a guarantee.[2]Rates on outstanding debts on 12/31/2022 with Scotia Bank are between 1.4748% and 3.2300% p.a.[3]The automatic decrease of up to 0.25 bps is estimated in remunerative interest and will comply with sustainable targets established in the indenture.[4]Certain receivables from TIM S.A.;

Loans and financing (Details 1)

Loans and financing (Details 1) R$ in Thousands, $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021 BRL (R$)	Mar. 31, 2022 USD ($)
Reserve Quantities [Line Items]
Total amount			R$ 2252479	$ 63
Remaining amount			1,294,136
Amount used as at end			R$ 958343
B N B [Member]
Reserve Quantities [Line Items]
Currency	[1]	BRL
Term	[1]	Feb 2028
Financing And Credit Facilities One [Member] | Banco Nacional De Desenvolvimento Economico E Social [Member]
Reserve Quantities [Line Items]
Currency	[2]		TJLP
Borrowings maturity start	[2]		May 2018
Total amount	[2]		R$ 1090000
Remaining amount	[2]		778,595
Amount used as at end	[2]		R$ 311405
Financing And Credit Facilities Two [Member] | Banco Nacional De Desenvolvimento Economico E Social [Member]
Reserve Quantities [Line Items]
Currency	[3]		TJLP
Borrowings maturity start	[3]		May 2018
Total amount	[3]		R$ 20000
Remaining amount	[3]		12,190
Amount used as at end	[3]		R$ 7810
Financing And Credit Facilities Three [Member] | F I N A M E [Member]
Reserve Quantities [Line Items]
Currency	[4]		IPCA
Borrowings maturity start	[4]		Mar 2019
Total amount	[4]		R$ 390000
Remaining amount	[4]
Amount used as at end	[4]		R$ 390000
Financing And Credit Facilities Four [Member] | B N B [Member]
Reserve Quantities [Line Items]
Currency	[5]		IPCA
Borrowings maturity start	[5]		Jan 2020
Total amount	[5]		R$ 752479
Remaining amount	[5]		503,351
Amount used as at end	[5]		R$ 249128
Term	[5]		June 2023
[1]Certain receivables from TIM S.A.;[2]Support to TIM's investment plan for the years 2017 to 2019 including, but not limited to, the acquisition of national equipment.[3]Investments in social projects within the community.[4]Exclusive application in the acquisition of machinery and equipment, industrial systems and/or other components of national manufacture.[5]Support to TIM's investment plan for the years 2020 to 2022 in the region of operation of Banco do Nordeste do Brasil.

Loans and financing (Details 2)

Loans and financing (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	R$ 3704858	R$ 3307015
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	1,282,496
Later Than Five Years And Not Later Than Six Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	202,506
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	698,866
Later Than Seven Years And Not Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	698,866
Later Than Eight Years And Not Later Than Nine Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	659,624
Later Than Nine Years And Not Later Than Ten Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	55,714
Later Than Ten Years And Not Later Than Eleven Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	55,714
Later Than Eleven Years And Not Later Than Twelve Years [Member]
IfrsStatementLineItems [Line Items]
Long-term portions of borrowing and financing	R$ 51072

Loans and financing (Details 3)

Loans and financing (Details 3) R$ in Thousands	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Nominal value of loan	R$ 4969825
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	1,264,968
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	1,282,496
Later Than Five Years And Not Later Than Six Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	202,506
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	698,866
Later Than Seven Years And Not Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	698,866
Later Than Eight Years And Not Later Than Nine Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	659,624
Later Than Nine Years And Not Later Than Ten Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	55,714
Later Than Ten Years And Not Later Than Eleven Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	55,714
Later Than Eleven Years And Not Later Than Twelve Years [Member]
IfrsStatementLineItems [Line Items]
Nominal value of loan	R$ 51071

Loans and financing (Details Na

Loans and financing (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
B N P Paribas [Member]
IfrsStatementLineItems [Line Items]
Fair value of operations	R$ 59199
Debentures [Member]
IfrsStatementLineItems [Line Items]
Fair value of operations	1,670,839
B I N D E S [Member]
IfrsStatementLineItems [Line Items]
Fair value of operations	361,828
B N B [Member]
IfrsStatementLineItems [Line Items]
Fair value of operations	219,697
Bank Of Nova A Scotia [Member]
IfrsStatementLineItems [Line Items]
Fair value of operations	R$ 1519742

Indirect taxes charges and cont

Indirect taxes charges and contributions payable (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Indirect taxes, charges and contributions payable		R$ 2097468	R$ 1421955
Current portion		(2,093,734)	(1,418,682)
Non-current portion		3,734	3,273
Imposto Sobre Circulacao De Mercadorias Servicos [Member]
Reserve Quantities [Line Items]
Indirect taxes, charges and contributions payable		222,120	303,721
Agencia Nacionl De Telecomunicacoes Taxes And Fees [Member]
Reserve Quantities [Line Items]
Indirect taxes, charges and contributions payable	[1]	1,798,967	1,042,933
Imposto Sobre Servicos [Member]
Reserve Quantities [Line Items]
Indirect taxes, charges and contributions payable		65,664	66,075
Other Direct Taxes [Member]
Reserve Quantities [Line Items]
Indirect taxes, charges and contributions payable		R$ 10717	R$ 9226
[1]In 2020, to minimize the impacts of the pandemic, Provisional Act 952, dated April 15, 2020, was enacted, authorizing the postponement of payment of taxes, such as TFF, Condecine and CFRP, in the amount of R$ 790 million, to August 31, 2020. In the third quarter of 2020, the Company made a partial payment in the amount of R$ 300 million referring to CFRP and Condecine, but due to a preliminary injunction in court, there was no need to pay the Fistel (TFF), which remains outstanding until the final and unappealable decision.

Indirect taxes, charges and c_4

Indirect taxes, charges and contributions payable (Details Narrative) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Indirect Taxes Charges And Contributions Payable
Partial payment of fees	R$ 300.0	R$ 300.0
Amount to be paid for fistel	482.2	480
Default interest on fistel	R$ 163.0	R$ 51.2

Direct taxes charges and contri

Direct taxes charges and contributions payable (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Direct taxes, charges and contributions payable		R$ 272150	R$ 258340
Current portion		(262,344)	(245,113)
Non-current portion		9,806	13,227
Income Tax And Social Contribution On Income [Member]
Reserve Quantities [Line Items]
Direct taxes, charges and contributions payable		78,351	186,294
P I S And C O F I N S [Member]
Reserve Quantities [Line Items]
Direct taxes, charges and contributions payable		102,157	41,916
I R R F [Member]
Reserve Quantities [Line Items]
Direct taxes, charges and contributions payable		65,311
Other Direct Taxes [Member]
Reserve Quantities [Line Items]
Direct taxes, charges and contributions payable	[1]	R$ 26331	R$ 30130
[1]The breakdown of this account mainly refers to the company's adhesion to the Tax Recovery Program – REFIS from 2009 for payment of installments of the outstanding debts of federal taxes (PIS – Social Integration Program, COFINS – Contribution to Social Security Financing, IRPJ – Corporate Income Tax and CSLL – Social Contribution on Net Profit), whose final maturity will be on October 31, 2024.

Deferred revenues (Details)

Deferred revenues (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Deferred revenues		R$ 932029	R$ 886340
Current installment		(265,417)	(197,179)
Non-current portion		666,612	689,161
Services To Be Rendered Pre Paid [Member]
IfrsStatementLineItems [Line Items]
Deferred revenues	[1]	193,943	118,795
Government Grants [Member]
IfrsStatementLineItems [Line Items]
Deferred revenues	[2]	860	11,184
Prepaid Revenues [Member]
IfrsStatementLineItems [Line Items]
Deferred revenues		43,561	8,522
Deferred Revenue On Sale Of Towers [Member]
IfrsStatementLineItems [Line Items]
Deferred revenues	[3]	680,731	734,826
Contractual Liabilities [Member]
IfrsStatementLineItems [Line Items]
Deferred revenues	[4]	R$ 12934	R$ 13013
[1]Referring to the recharge of voice credits and data not yet used by customers relating to prepaid system services that are appropriate to the result when the actual use of these services by customers.[2]Referring to the release of resources related to the financing line with BNDES (Investment Support Program-BNDES PSI). The sum of grants granted by BNDES up to December 31, 2022 is R$ 203 860 11,184

Deferred revenues (Details 1)

Deferred revenues (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred Revenues
Accounts receivable included in trade accounts receivable	R$ 2182403	R$ 2051120
Contractual assets (note 6)	19,828	15,340
Contractual liability	R$ 12934	R$ 13013

Deferred revenues (Details 2)

Deferred revenues (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred Revenues
Balance beginning	R$ 2326
Additions	12,188	R$ 8800
Write-offs	(7,620)	(13,761)
Balance ending	6,894	2,326
Balance beginning	R$ 2327	7,288
Balance ending		R$ 2327

Deferred revenues (Details 3)

Deferred revenues (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Contractual assets (liabilities)	R$ 6894	R$ 2326
Accounting Estimates Two Thousand Twenty Three [Member]
IfrsStatementLineItems [Line Items]
Contractual assets (liabilities)	7,210
Accounting Estimates Two Thousand Twenty Four [Member]
IfrsStatementLineItems [Line Items]
Contractual assets (liabilities)	(316)
Accounting Estimates Two Thousand Twenty Five [Member]
IfrsStatementLineItems [Line Items]
Contractual assets (liabilities)

Deferred revenues (Details Narr

Deferred revenues (Details Narrative) - Banco Nacional De Desenvolvimento Economico E Social [Member] - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Reserve Quantities [Line Items]
Subsidy granted	R$ 203
Subsidies granted outstanding	R$ 860	R$ 11184

Provision for judicial and ad_3

Provision for judicial and administrative proceedings (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Provision for legal and administrative proceedings	R$ 1112156	R$ 960881
Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Provision for legal and administrative proceedings	392,975	309,019
Provision For Labor [Member]
IfrsStatementLineItems [Line Items]
Provision for legal and administrative proceedings	214,450	192,132
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Provision for legal and administrative proceedings	473,391	429,951
Provision For Regulatory [Member]
IfrsStatementLineItems [Line Items]
Provision for legal and administrative proceedings	R$ 31340	R$ 29779

Provision for judicial and ad_4

Provision for judicial and administrative proceedings (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 960881	R$ 886947
Additions, net of reversals	247,227	278,789
Payments	(242,597)	(316,804)
Monetary adjustment	146,642	111,949
Ending balance	1,112,153	960,881
Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	309,019	245,432
Additions, net of reversals	130,164	175,715
Payments	(133,649)	(194,501)
Monetary adjustment	87,438	82,373
Ending balance	392,972	309,019
Provision For Labor [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	192,132	213,026
Additions, net of reversals	79,613	71,961
Payments	(84,165)	(98,730)
Monetary adjustment	26,870	5,875
Ending balance	214,450	192,132
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	429,951	399,288
Additions, net of reversals	35,978	31,078
Payments	(21,192)	(23,539)
Monetary adjustment	28,654	23,124
Ending balance	473,391	429,951
Provision For Regulatory [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	29,779	29,201
Additions, net of reversals	1,472	35
Payments	(3,591)	(34)
Monetary adjustment	3,680	577
Ending balance	R$ 31340	R$ 29779

Provision for judicial and ad_5

Provision for judicial and administrative proceedings (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Tax process	R$ 1112153	R$ 960881	R$ 886947
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Tax process	473,391	429,951	R$ 399288
Federal Taxes [Member] | Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Tax process	260,206	202,743
State Taxes [Member] | Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Tax process	130,816	145,436
Municipal Taxes [Member] | Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Tax process	8,550	7,626
Tim S A Proceedings Purchase Price Allocation [Member] | Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Tax process	R$ 73819	R$ 74146

Provision for judicial and ad_6

Provision for judicial and administrative proceedings (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities	R$ 20123806	R$ 18140556
Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities	1,418,874	1,292,202
Provision For Labor [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities	360,942	392,035
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities	18,171,345	16,309,439
Provision For Regulatory [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities	R$ 172645	R$ 146880

Provision for judicial and ad_7

Provision for judicial and administrative proceedings (Details 4) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total	R$ 20123806	R$ 18140556
Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	1,418,874	1,292,202
Civil Contingent Liability 1 [Member] | Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	141,858	160,696
Civil Contingent Liability 2 [Member] | Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	293,203	258,683
Civil Contingent Liability 3 [Member] | Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	455,481	493,806
Civil Contingent Liability 4 [Member] | Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	230,360	216,054
Civil Contingent Liability 5 [Member] | Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	116,613	99,743
Other contingent liabilities [member] | Provision For Civil [Member]
IfrsStatementLineItems [Line Items]
Total	R$ 181359	R$ 63220

Provision for judicial and ad_8

Provision for judicial and administrative proceedings (Details 5) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total	R$ 20123806	R$ 18140556
Provision For Tax [Member]
IfrsStatementLineItems [Line Items]
Total	18,171,345	16,309,439
Provision For Tax [Member] | Fst Funttel And Ebc [Member]
IfrsStatementLineItems [Line Items]
Total	3,666,656	3,266,381
Provision For Tax [Member] | Federal Taxes [Member]
IfrsStatementLineItems [Line Items]
Total	3,275,840	3,026,326
Provision For Tax [Member] | State Taxes [Member]
IfrsStatementLineItems [Line Items]
Total	9,640,939	8,782,114
Provision For Tax [Member] | Municipal Taxes [Member]
IfrsStatementLineItems [Line Items]
Total	R$ 1587910	R$ 1234618

Provision for judicial and ad_9

Provision for judicial and administrative proceedings (Details Narrative) R$ in Thousands	1 Months Ended	12 Months Ended
	Aug. 22, 2019 BRL (R$)	Dec. 31, 2022 BRL (R$) Number	Dec. 31, 2021 BRL (R$) Number	Dec. 31, 2020 BRL (R$)
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		R$ 20123806	R$ 18140556
Provision amounts		1,112,153	960,881	R$ 886947
Labor Contingent Liability 2 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		179,132	150,881
Civil Proceedings P R O C O N [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		168,987	116,985
Civil Proceedings Former Trade Partners [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		27,740	20,708
Civil Proceedings Others [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		14,642	20,089
Civil Proceedings Social Environmental And Infrastructure [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		R$ 2471	R$ 356
Labor Proceedings Former Employees [Member]
IfrsStatementLineItems [Line Items]
Number of labour claims | Number		1,628	1,314
Tax Contingent Liability 27 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		R$ 214450	R$ 192132
Tax Contingent Liability 1 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		3,275,840	3,026,326
Provision amounts		4,303	8,510
Tax Contingent Liability 4 [Member]
IfrsStatementLineItems [Line Items]
Provision amounts		16,169	15,149
Tax Contingent Liability One [Member]
IfrsStatementLineItems [Line Items]
Provision amounts		R$ 42171	39,554
Percentage of provision		11%
Tax Contingent Liability Two [Member]
IfrsStatementLineItems [Line Items]
Provision amounts		R$ 64140	60,382
Tax Contingent Liability 2 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		9,640,939	8,782,114
Provision amounts		24,811	41,352
Revenue from rendering of telecommunication services		6,757	5,291
Claims and legal proccedings for input output of goods		17,471	16,216
Gratuitous loan		11,943	16,374
Credits Related To Tax Substitution		10,392	22,183
Discount offered		1,236,502	1,140,553
Employee benefits		394,834	356,251
Acquisition of electricity		154,673	138,242
Tax Contingent Liability 44 [Member]
IfrsStatementLineItems [Line Items]
Cancellation of telecommunications		31,340	29,779
Social Security [Member]
IfrsStatementLineItems [Line Items]
Payment of social security contributions		80,456	85,720
Tax adjustment amount		13,014,078	12,133,168
Labor Contingent Liability 1 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		R$ 289354	R$ 306315
Number of labour claims | Number		3,384	3,067
Tax Contingent Liability 5 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		R$ 1579257	R$ 1467409
Tax Contingent Liability 6 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		265,163	231,810
Tax Contingent Liability 7 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		73,307	69,124
Tax Contingent Liability 8 [Member] | T I M Celular S A [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		292,662	268,170
Tax Contingent Liability 99 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		437,419	410,662
Tax Contingent Liability 12 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		694,479	654,011
Tax Contingent Liability 13 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		3,835,583	3,449,439
Tax Contingent Liability 17 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		900,731	727,057
Tax Contingent Liability 18 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		625,202	547,575
Tax Contingent Liability 20 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		136,243	116,700
Tax Claim State Taxes Collection Of I C M S Tax On Subscription Services [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		330,805	286,519
Tax Contingent Liability 3 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		1,587,910	1,234,618
Tax Contingent Liability 22 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		1,281,547	618,343
Tax Contingent Liability 23 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		86,520	399,141
Tax Contingent Liability 25 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		149,764	137,944
Tax Contingent Liability 26 [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		3,666,656	3,266,381
Regulatory Contingent Liability [Member]
IfrsStatementLineItems [Line Items]
Estimated financial effect of contingent liabilities		R$ 172645	R$ 146880
Civil Contingent Liability 2 [Member] | Board Of Directors [Member]
IfrsStatementLineItems [Line Items]
Nominal amount	R$ 627000
Description of additional commitment	additional commitment to bring mobile broadband, through the 4G network, to 350 municipalities with less than 30 thousand inhabitants thus reaching more than 3.4 million people.
Description of infrastruce implemented	The new infrastructure was implemented in three years – more than 99% of the municipalities were served in the first two years and the remaining three municipalities were served in November 2022 – with the Company guaranteeing the sharing regime with the other operators.

Other liabilities (Details)

Other liabilities (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Other liabilities		R$ 732367	R$ 74971
Current portion		(132,954)	(12,951)
Non-current portion		599,413	62,020
Provision For Future Asset Decommissioning [Member]
IfrsStatementLineItems [Line Items]
Other liabilities		289,606	31,512
Advance From Customers [Member]
IfrsStatementLineItems [Line Items]
Other liabilities		15,068	8,355
Onerous Capacity Contract [Member]
IfrsStatementLineItems [Line Items]
Other liabilities	[1]	178,532
Other Provisions For Risk [Member]
IfrsStatementLineItems [Line Items]
Other liabilities		83,923
Others Liabilities [Member]
IfrsStatementLineItems [Line Items]
Other liabilities	[2]	R$ 165238	R$ 35104
[1]As part of the Cozani acquisition, a transferred capacity contract was identified in the transaction, where there is a take or pay obligation for a defined term. The amount recorded refers to the portion of capacity that will not be used for the remaining contractual term.[2]On June 23, 2022, Complementary Law 194 was enacted, which, in short, amended Law 5172, of October 25, 1966 (National Tax Code), and Complementary Law 87, of September 13, 1996 (Kandir Law), to consider essential goods and services related to fuels, electric power, communications and collective transport and, as a consequence, pointed to the reduction of ICMS on revenues earned by companies in such industries.

Other liabilities (Details Narr

Other liabilities (Details Narrative) R$ in Millions	Dec. 31, 2022 BRL (R$)
Other Liabilities
Other liabilities	R$ 117

Shareholders' equity (Details)

Shareholders' equity (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Shareholders Equity
Capital reserve	R$ 408602	R$ 401806
Special Reserve of goodwill	353,604	353,604
Long-term incentive plan	R$ 54998	R$ 48202

Shareholders' equity (Details 1

Shareholders' equity (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shareholders Equity
Profit for the year	R$ 1670755	R$ 2957174	R$ 1828254
(-) Non-distributable tax incentives	(166,110)	(176,741)
(-) Constitution of legal reserve	(75,233)	(139,021)
Adjusted Net Profit	1,429,412	2,641,412
Minimum dividends calculated on the basis of 25% of adjusted profit	357,353	660,353
Interest on shareholders’ equity	1,400,000	1,047,500
Total dividends and interest on shareholders’ equity distributed and proposed	1,400,000	1,047,500
Income tax withheld (IRRF) on shareholders´ equity	(196,970)	(142,977)
Total dividends and interest on shareholders’ equity, net	R$ 1203030	R$ 904523

Shareholders' equity (Details 2

Shareholders' equity (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
IfrsStatementLineItems [Line Items]
Interest on shareholders equity	R$ 2000000
Other equity interest [member]
IfrsStatementLineItems [Line Items]
Appproval date	Jun. 09, 2021
Payment date	Jul. 20, 2021
Interest on shareholders equity	R$ 350000
Other Equity Interest One [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Sep. 24, 2021
Payment date	Oct. 27, 2021
Interest on shareholders equity	R$ 137500
Other Equity Interest Two [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Dec. 15, 2021
Payment date	Jan. 25, 2022
Interest on shareholders equity	R$ 560000
Other Equity Interest Three [Member]
IfrsStatementLineItems [Line Items]
Interest on shareholders equity	R$ 1047500
Other Equity Interest Four [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Mar. 22, 2022
Payment date	Apr. 27, 2022
Interest on shareholders equity	R$ 195000
Other Equity Interest Five [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Jun. 15, 2022
Payment date	Jul. 20, 2022
Interest on shareholders equity	R$ 270000
Other Equity Interest Six [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Sep. 12, 2022
Payment date	Oct. 31, 2022
Interest on shareholders equity	R$ 235000
Other Equity Interest Seven [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Sep. 12, 2022
Payment date	Jan. 24, 2023
Interest on shareholders equity	R$ 245000
Other Equity Interest Eight [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Dec. 12, 2022
Payment date	Jan. 24, 2023
Interest on shareholders equity	R$ 455000
Other Equity Interest Nine [Member]
IfrsStatementLineItems [Line Items]
Appproval date	Feb. 09, 2023
Payment date	Apr. 18, 2023
Interest on shareholders equity	R$ 600000

Shareholders_ equity (Details N

Shareholders’ equity (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Number of share issued	2,420,804,398	2,420,804,398
Number of shares authorised	4,450,000,000
Accumulated amount of benefits	R$ 2124411	R$ 1958301
Mandatory dividend percentage	25%
Distribution costs	R$ 1400000	2,000,000
Additional amounts	600,000	1,047,500
Dividend payables	661,494	533,580
Unpaid return on equity	61,187	49,955
Other Equity Interest Three [Member]
IfrsStatementLineItems [Line Items]
Dividend payables	661,494	R$ 533580
Other equity interest [member]
IfrsStatementLineItems [Line Items]
Addition amount paid	R$ 600307

Long-Term Incentive Plan (Detai

Long-Term Incentive Plan (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$) $ / shares shares	Dec. 31, 2021 BRL (R$) $ / shares shares
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 8965119	R$ 17532884
Grant Price | $ / shares		R$ 8.10
Balance at the beginning of the year	112,552	316,834
Granted during the year
Exercised during the year	(112,552)	(204,282)
Expired during the year
Overdue during the year
Balance at the end of the year		112,552
Ranges Of Exercise Prices For Outstanding Share Options 1 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 3922204	R$ 3922204
Expiry date	Nov 2022	Nov 2022
Grant Price | $ / shares	R$ 8.10	R$ 8.10
Balance at the beginning of the year	112,552	295,063
Granted during the year
Exercised during the year	(112,552)	(182,511)
Expired during the year
Overdue during the year
Balance at the end of the year		112,552
Ranges Of Exercise Prices For Outstanding Share Options 2 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 3355229	R$ 3355229
Expiry date	Oct 2021	Oct 2021
Grant Price | $ / shares	R$ 8.45	R$ 8.45
Balance at the beginning of the year		21,771
Granted during the year
Exercised during the year		(21,771)
Expired during the year
Overdue during the year
Balance at the end of the year
Ranges Of Exercise Prices For Outstanding Share Options 3 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 1687686	R$ 1687686
Expiry date	Sep 2020	Sep 2020
Grant Price | $ / shares	R$ 13.42	R$ 13.42
Balance at the beginning of the year
Granted during the year
Exercised during the year
Expired during the year
Overdue during the year
Balance at the end of the year
Ranges Of Exercise Prices For Outstanding Share Options 4 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$		R$ 3072418
Expiry date		July 2019
Grant Price | $ / shares		R$ 8.13
Balance at the beginning of the year
Granted during the year
Exercised during the year
Expired during the year
Overdue during the year
Balance at the end of the year
Ranges Of Exercise Prices For Outstanding Share Options 5 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$		R$ 2661752
Expiry date		Sep 2018
Grant Price | $ / shares		R$ 8.96
Balance at the beginning of the year
Granted during the year
Exercised during the year
Expired during the year
Overdue during the year
Balance at the end of the year
Ranges Of Exercise Prices For Outstanding Share Options 6 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$		R$ 2833595
Expiry date		Aug 2017
Grant Price | $ / shares		R$ 8.84
Balance at the beginning of the year
Granted during the year
Exercised during the year
Expired during the year
Overdue during the year
Balance at the end of the year
Ranges Of Exercise Prices For Outstanding Share Options Zero 0 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 1227712	R$ 3431610
Expiry date	Apr 2025	May 2024
Grant Price | $ / shares	R$ 13.23	R$ 12.95
Granted during the year	1,227,712	3,431,610
Date of grant of share-based payment arrangement	2021-2023 Plan 2022 Grant(s)	2021-2023 Plan 2021 Grant(s)
[custom:StockProgramPerformanceSharesAndRestrictedShares-1]
[custom:TransferredDuringYearVolumeVested]
[custom:TransferredDuringYearPerformanceChange]
[custom:TransferredDuringYearAdditionalDividends]
[custom:PaidInCashVolumeVested]
[custom:PaidInCashPerformanceChange]
[custom:PaidInCashAdditionalDividends]
[custom:CanceledDuringYear]	(44,565)	(311,876)
[custom:StockProgramPerformanceSharesAndRestrictedShares-2]	1,183,147
[custom:StockProgramPerformanceShareAndRestrictedShares-1]	3,119,734
Balance at the beginning of the year		3,119,734
Ranges Of Exercise Prices For Outstanding Share Options One 1 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 3431610	R$ 796054
Expiry date	May 2024	Apr 2023
Grant Price | $ / shares	R$ 12.95	R$ 14.40
Granted during the year
Date of grant of share-based payment arrangement	2021-2023 Plan 2021 Grant(s)	2018-2020 Plan 2020 Grant(s)
[custom:StockProgramPerformanceSharesAndRestrictedShares-1]	3,119,734
[custom:TransferredDuringYearVolumeVested]	(1,043,059)	(206,578)
[custom:TransferredDuringYearPerformanceChange]	(87,605)	(51,634)
[custom:TransferredDuringYearAdditionalDividends]	(43,880)	(8,933)
[custom:PaidInCashVolumeVested]	(2,883)
[custom:PaidInCashPerformanceChange]	(473)
[custom:PaidInCashAdditionalDividends]	(130)
[custom:CanceledDuringYear]	(49,639)	(70,378)
[custom:StockProgramPerformanceSharesAndRestrictedShares-2]	2,024,153	3,119,734
[custom:StockProgramPerformanceShareAndRestrictedShares-1]	519,098	796,054
Balance at the beginning of the year		519,098
Ranges Of Exercise Prices For Outstanding Share Options Two 2 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 796054	R$ 930662
Expiry date	Apr 2023	July 2022
Grant Price | $ / shares	R$ 14.40	R$ 11.28
Granted during the year
Date of grant of share-based payment arrangement	2018-2020 Plan 2020 Grant(s)	2018-2020 Plan 2019 Grant(s)
[custom:StockProgramPerformanceSharesAndRestrictedShares-1]	519,098
[custom:TransferredDuringYearVolumeVested]	(252,024)	(207,859)
[custom:TransferredDuringYearPerformanceChange]	(63,029)	(78,111)
[custom:TransferredDuringYearAdditionalDividends]	(22,884)	(23,252)
[custom:PaidInCashVolumeVested]	(2,593)
[custom:PaidInCashPerformanceChange]	(649)
[custom:PaidInCashAdditionalDividends]	(236)
[custom:CanceledDuringYear]	(3,641)	(53,006)
[custom:StockProgramPerformanceSharesAndRestrictedShares-2]	260,840	519,098
[custom:StockProgramPerformanceShareAndRestrictedShares-1]	427,030	687,895
Balance at the beginning of the year		427,030
Ranges Of Exercise Prices For Outstanding Share Options Three 3 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 930662	R$ 849932
Expiry date	July 2022	Apr 2021
Grant Price | $ / shares	R$ 11.28	R$ 14.41
Granted during the year
Date of grant of share-based payment arrangement	2018-2020 Plan 2019 Grant(s)	2018-2020 Plan 2018 Grant*
[custom:StockProgramPerformanceSharesAndRestrictedShares-1]	427,030
[custom:TransferredDuringYearVolumeVested]	(419,188)	(187,039)
[custom:TransferredDuringYearPerformanceChange]	(137,064)	(42,854)
[custom:TransferredDuringYearAdditionalDividends]	(62,243)	(22,250)
[custom:PaidInCashVolumeVested]	(7,842)	(9,101)
[custom:PaidInCashPerformanceChange]	(2,537)	(2,305)
[custom:PaidInCashAdditionalDividends]	(1,195)	(1,094)
[custom:CanceledDuringYear]		(3,454)
[custom:StockProgramPerformanceSharesAndRestrictedShares-2]		427,030
[custom:StockProgramPerformanceShareAndRestrictedShares-1]		199,594
Balance at the beginning of the year
Ranges Of Exercise Prices For Outstanding Share Options Four 4 [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 849932
Expiry date	Apr 2021
Grant Price | $ / shares	R$ 14.41
Granted during the year
Date of grant of share-based payment arrangement	2018-2020 Plan 2018 Grant(s)
[custom:StockProgramPerformanceSharesAndRestrictedShares-1]
[custom:TransferredDuringYearVolumeVested]
[custom:TransferredDuringYearPerformanceChange]
[custom:TransferredDuringYearAdditionalDividends]
[custom:PaidInCashVolumeVested]
[custom:PaidInCashPerformanceChange]
[custom:PaidInCashAdditionalDividends]
[custom:CanceledDuringYear]
[custom:StockProgramPerformanceSharesAndRestrictedShares-2]
Performance Shares And Restricted Shares [Member]
IfrsStatementLineItems [Line Items]
Share options granted | R$	R$ 7235970	R$ 6008258
Grant Price | $ / shares	R$ 13.15	R$ 12.96
Granted during the year	1,227,712	3,431,610
[custom:StockProgramPerformanceSharesAndRestrictedShares-1]	4,065,862
[custom:TransferredDuringYearVolumeVested]	(1,714,271)	(601,476)
[custom:TransferredDuringYearPerformanceChange]	(287,698)	(172,599)
[custom:TransferredDuringYearAdditionalDividends]	(129,007)	(54,435)
[custom:PaidInCashVolumeVested]	(13,318)	(9,101)
[custom:PaidInCashPerformanceChange]	(3,659)	(2,305)
[custom:PaidInCashAdditionalDividends]	(1,561)	(1,094)
[custom:CanceledDuringYear]	(97,845)	(438,714)
[custom:StockProgramPerformanceSharesAndRestrictedShares-2]	3,468,140	4,065,862
[custom:StockProgramPerformanceShareAndRestrictedShares-1]	4,065,862	1,683,543
Balance at the beginning of the year		4,065,862

Long-Term Incentive Plan (Det_2

Long-Term Incentive Plan (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Base price - weighted average share in the period of measurement of the grant		$ 8.10
Ranges Of Exercise Prices For Outstanding Share Options One [Member]
IfrsStatementLineItems [Line Items]
Grant date	2014 Grant
Base price - weighted average share in the period of measurement of the grant	$ 13.42
Volatility	44.60%
Expected useful life of the option	$ 6,000
Annual interest rate without risk	10.66%
Ranges Of Exercise Prices For Outstanding Share Options Two [Member]
IfrsStatementLineItems [Line Items]
Grant date	2015 Grant
Base price - weighted average share in the period of measurement of the grant	$ 8.45
Volatility	35.50%
Expected useful life of the option	$ 6,000
Annual interest rate without risk	16.10%
Ranges Of Exercise Prices For Outstanding Share Options Three [Member]
IfrsStatementLineItems [Line Items]
Grant date	2016 Grant
Base price - weighted average share in the period of measurement of the grant	$ 8.10
Volatility	36.70%
Expected useful life of the option	$ 6,000
Annual interest rate without risk	11.73%

Long-Term Incentive Plan (Det_3

Long-Term Incentive Plan (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Long-term Incentive Plan
Expenses related to long term benefit plan	R$ 47815	R$ 22212

Net revenue (Details)

Net revenue (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net Revenue
Net Revenue	R$ 21530801	R$ 18058027	R$ 17267812
Gross revenue	29,713,383	25,357,429	24,346,101
Service revenue	28,394,971	24,264,246	23,279,423
Service revenue-Mobile	26,498,745	22,433,225	21,522,135
Service revenue - Landline	1,896,226	1,831,021	1,757,288
Goods sold	1,318,412	1,093,183	1,066,678
Deductions from gross revenue	(8,182,582)	(7,299,402)	(7,078,289)
Taxes incidents	(4,471,342)	(4,679,722)	(4,534,582)
Discounts granted	(3,702,129)	(2,610,388)	(2,531,920)
Returns and other	R$ 9111	R$ 9292	R$ 11787

Net revenue (Details Narrative)

Net revenue (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net Revenue
Revenue from services	R$ 153348	R$ 119457

Operating costs and expenses (D

Operating costs and expenses (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	R$ 10655981	R$ 8443023	R$ 7996615
Marketing expenses	(5,596,211)	(4,621,788)	(4,443,027)
General and administrative expenses	(1,808,735)	(1,723,384)	(1,673,290)
Total	(18,060,927)	(14,788,195)	(14,112,932)
Personnel [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(50,271)	(62,214)	(58,024)
Marketing expenses	(786,725)	(676,479)	(632,231)
General and administrative expenses	(441,503)	(387,735)	(321,967)
Total	(1,278,499)	(1,126,428)	(1,012,222)
Outsourced Services [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(634,498)	(560,039)	(587,835)
Marketing expenses	(2,248,966)	(1,763,360)	(1,743,644)
General and administrative expenses	(828,007)	(668,641)	(538,584)
Total	(3,711,471)	(2,992,040)	(2,870,063)
Interconnection And Means Of Connection [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(2,511,779)	(1,840,139)	(1,672,655)
Marketing expenses
General and administrative expenses
Total	(2,511,779)	(1,840,139)	(1,672,655)
Depreciation And Amortization [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(6,074,238)	(4,847,995)	(4,569,064)
Marketing expenses	(292,644)	(265,565)	(247,666)
General and administrative expenses	(460,292)	(578,136)	(710,282)
Total	(6,827,174)	(5,691,696)	(5,527,012)
Taxes Fees And Contributions Operating Expense [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(36,972)	(34,732)	(28,675)
Marketing expenses	(907,895)	(777,819)	(761,152)
General and administrative expenses	(22,856)	(29,388)	(23,809)
Total	(967,723)	(841,939)	(813,636)
Rent And Insurance Operating Expense [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(471,998)	(362,171)	(316,650)
Marketing expenses	(133,150)	(109,781)	(107,550)
General and administrative expenses	(18,032)	(20,082)	(15,753)
Total	(623,180)	(492,034)	(439,953)
Cost Of Goods Sold Operating Expense [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(870,978)	(731,007)	(756,060)
Marketing expenses
General and administrative expenses
Total	(870,978)	(731,007)	(756,060)
Publicity And Advertising Operating Expense [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold
Marketing expenses	(565,272)	(459,811)	(377,184)
General and administrative expenses
Total	(565,272)	(459,811)	(377,184)
Losses On Doubtful Accounts Operating Expense [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold
Marketing expenses	(626,218)	(544,642)	(552,817)
General and administrative expenses
Total	(626,218)	(544,642)	(552,817)
Others [Member]
IfrsStatementLineItems [Line Items]
Cost of services provided and products sold	(5,247)	(4,726)	(7,652)
Marketing expenses	(35,341)	(24,331)	(20,783)
General and administrative expenses	(38,045)	(39,402)	(62,895)
Total	R$ 78633	R$ 68459	R$ 91330

Other revenues (expense) net (D

Other revenues (expense) net (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues
Revenue from grant, net		R$ 10324	R$ 13548	R$ 17427
Fines on telecommunications services		72,903	58,793	37,490
   Revenue on disposal of assets (ii)		23,747	2,711,535	5,375
Other revenue		62,256	65,482
Total Revenue		169,230	2,849,358	68,651
Expense				128,943
FUST/FUNTTEL (iii)	[1]	(151,485)	(134,962)
Taxes, fees and contributions		(1,526)	(2,274)	(133,378)
Provision for legal and administrative proceedings, net of reversal				(10,316)
Provision for legal and administrative proceeding, net of reversal		(219,241)	(248,987)	(290,789)
Expense on disposal of assets (ii)	[2]	(23,443)	(1,942,791)	(13,538)
Other expenses		(21,906)	(22,573)	(32,776)
Other income (expenses), net		(417,601)	(2,351,587)	(480,797)
Other revenues (expenses), net		R$ 248371	R$ 497771	R$ 351854
[1]Representing the expenses incurred with contributions on the various telecommunications revenues due to ANATEL, according to current legislation.[2]In 2021, it represents the revenue from the sale of 51% equity interest in I-Systems (formerly FiberCo) to IHS, which is composed of the (secondary) cash paid to TIM S.A. in the amount of R$ 1,096,294 and the fair value of the minority interest of 49% that remained with TIM S.A. in the amount of R$ 1,612,957.

Financial revenues (Details)

Financial revenues (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Revenues
Financial income		R$ 1318948	R$ 1091748	R$ 438598
Interest on financial investments		546,763	339,681	82,512
Interest received from customers		27,916	28,427	28,686
Swap interest		299,096	203,852	32,955
Interest on lease		28,101	24,788	19,924
Inflation adjustment	[1]	213,949	208,029	116,441
Other derivatives   	[2]	187,097	285,009	155,165
Other revenues		R$ 16026	R$ 1962	R$ 2915
[1]A substantial part is related to the monetary restatement on tax credits and judicial deposits.[2]This is mainly the difference between the market value and the cost of the share subscription options related to the operational partnership with Banco C6, started in 2020, to which the Company was entitled in the period due to the achievement of targets. Until December 31, 2022, the Company obtained the subscription right for the 5 th th th th

Financial expenses (Details)

Financial expenses (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Expenses
Financial expenses		R$ 2762963	R$ 1745213	R$ 1242255
Interest on taxes and fees		(187,778)	(61,745)	(43,616)
Swap interest		(644,280)	(352,029)	(45,970)
Interest on lease		(1,333,007)	(845,033)	(766,263)
InterestExpenseOnMonetaryAdjustments	[1]	(336,046)	(247,200)	(161,892)
Discounts granted		(48,774)	(52,509)	(33,725)
Other expenses		R$ 213078	R$ 186697	R$ 190789
[1]A major portion related to: (i) inflation adjustment of lawsuits, in the amount of R$ 146,642 - see Note 25 (R$ 111,949 as of December 31, 2021); and (ii) inflation adjustment on loans and financing and authorizations, in the amount of R$ 166,411 (R$ 114,980 on December 31, 2021).

Foreign exchange variations net

Foreign exchange variations net (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Income		R$ 141067	R$ 520928	R$ 364148
Expenses		(136,060)	(520,269)	(371,113)
Foreign exchange variations		5,007	659	(6,965)
Borrowing And Financing [Member]
IfrsStatementLineItems [Line Items]
Income		47,552	215,262
Expenses		(27,984)	(275,724)	(305,010)
Suppliers [Member]
IfrsStatementLineItems [Line Items]
Income		34,586	13,190	15,981
Expenses		(21,109)	(20,061)	(46,112)
Swap contract [member]
IfrsStatementLineItems [Line Items]
Income		28,006	275,836	305,012
Expenses	[1]	(47,460)	(215,262)
Other Exchange Variations [Member]
IfrsStatementLineItems [Line Items]
Income		30,923	16,640	43,155
Expenses		R$ 39507	R$ 9222	R$ 19991
[1]It mainly refers to foreign exchange variation on loans and financing in foreign currency.

Expense with current and defe_3

Expense with current and deferred income tax and social contribution (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current income tax and social contribution taxes
Income tax for the period	R$ 247492	R$ 9697	R$ 684099
Social contribution for the period	(85,452)	26,538	(232,671)
Tax incentive – SUDENE/SUDAM (i)	157,254	167,118	164,442
Current income tax	(175,690)	203,353	(752,328)
Deferred income tax and social contribution
Deferred income tax	95,583	(255,972)	453,127
Deferred social contribution	29,954	(93,432)	144,722
Deferred income tax	125,537	(349,404)	597,849
Provision for contingencies of income tax and social contribution			(9,671)
Deferred income tax, net of tax	125,537	(349,404)	588,178
Income tax and social contribution	R$ 50153	R$ 146051	R$ 164150

Expense with current and defe_4

Expense with current and deferred income tax and social contribution (Details 1) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Expense With Current And Deferred Income Tax And Social Contribution
Profit before income tax and social contribution		R$ 1720908	R$ 3103225	R$ 1992404
Combined tax rate		34%	34%	34%
Combined tax rate on income tax and social contribution		R$ 585109	R$ 1055097	R$ 677417
(Additions) / deletions:
Equity in earnings		(20,939)	(3,935)
Permanent additions and exclusions:
Non-taxable revenues		152,277	135,465	11,370
Non-deductible expenses for tax purposes		(120,682)	(53,505)	(42,329)
Tax incentive – SUDENE/SUDAM	[1]	157,254	167,118	164,442
Tax benefit related to interest on shareholders’ equity		476,000	356,150	368,220
Sale I – Systems (formerly FiberCo)	[2]		(335,935)
IR/CS credit on Selic related do tax overpayment	[3]		534,804
Reversal of Provision for IR/CS - TIM Nordeste	[4]		87,565
Tax losses and temporary differences not recognized		(129,954)
Other amounts		21,000	21,319	11,564
Income before income tax		534,956	909,046
Income tax and social contribution recorded in income (loss) for the year		R$ 50153	R$ 146051	R$ 164150
Effective rate		2.91%	4.71%	8.24%
[1]As mentioned in Note 27 c.3, in order for investment grants not to be computed in taxable income, they must be recorded as a tax incentive reserve, which can only be used to absorb losses or be incorporated into the share capital. The Company has tax benefits that fall under these rules.[2]Refer to deferred taxes on goodwill written-off, according to the sale transaction described in Note 1.2.2, which took place in November 2021 between TIM S.A. and IHS.[3]As mentioned in note 9, in September 2021, the Federal Supreme Court (STF), with general repercussions, established an understanding for the non-levy of Corporate Income Tax (IRPJ) and Social Contribution (CSLL) on the monetary restatement using the SELIC rate in cases of undue payment. Although the aforementioned decision is still pending publication, as well as the specific TIM lawsuit is still pending judgment, TIM recorded its best estimate in the amount of R$ 534.8 million, since the likelihood of a favorable outcome for the Company becomes probable.[4]In the second quarter of 2021, there was a positive impact of R$ 87 million arising from the write-off of assets and reversal of the provision for income tax and social contribution, set up in 2009, due to the partial success in an administrative proceeding related to the merger of the company TIM Nordeste by TIM Celular.

Earnings per share (Details)

Earnings per share (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares	Dec. 31, 2022 BRL (R$) shares	Dec. 31, 2021 $ / shares	Dec. 31, 2021 BRL (R$) shares	Dec. 31, 2020 $ / shares	Dec. 31, 2020 BRL (R$) shares
Earnings per share attributable to the Company’s shareholders (expressed in R$ per share)
Profit for the year | R$		R$ 1670755		R$ 2957174		R$ 1828254
Weighted average number of common shares issued (thousands) | shares		2,419,961		2,420,314		2,420,804
Basic earnings per share (expressed in R$) | $ / shares	$ 0.69		$ 1.22		$ 0.76
Income attributable to the shareholders of the company | R$		R$ 1670755		R$ 2957174		R$ 1828254
Weighted average number of common shares issued (thousands) | shares		2,420,245		2,420,638		2,421,065
Diluted earnings per share (in R$) | $ / shares	$ 0.69		$ 1.22		$ 0.76

Balances and transactions wit_3

Balances and transactions with related parties (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Total assets		R$ 44576	R$ 121235
Total liabilities		251,260	148,953
Total revenue		504,616	10,693	R$ 8250
Total costs/expenses		908,748	406,702	389,012
Telecom Italia Sparkle [Member]
IfrsStatementLineItems [Line Items]
Total assets	[1]	2,770	1,414
Total liabilities	[1]	4,436	3,689
Total revenue	[1]	3,887	353	2,994
Total costs/expenses	[1]	12,409	19,219	27,485
Grupo Havas [Member]
IfrsStatementLineItems [Line Items]
Total assets	[2]		83,613
Total liabilities	[2]	65,618	19,794
Total costs/expenses	[2]	382,275	206,349	207,682
T I Sparkle [Member]
IfrsStatementLineItems [Line Items]
Total assets	[3]	1,494	5,084
Total liabilities	[3]	9,445	10,205
Total revenue	[3]	1,968	3,347	4,059
Total costs/expenses	[3]	18,095	20,533	19,923
T I M Brasil [Member]
IfrsStatementLineItems [Line Items]
Total assets	[4]	22,790	23,069
Total liabilities	[5]	10,858	6,558
Telecom Italia S P A [Member]
IfrsStatementLineItems [Line Items]
Total assets	[6]	2,086	1,502
Total liabilities	[6]	85,845	71,288
Total revenue	[6]	2,874	1,112	1,197
Total costs/expenses	[6]	108,792	105,137	110,407
I Systems [Member]
IfrsStatementLineItems [Line Items]
Total assets	[7]	14,762	5,879
Total liabilities	[8]	49,391	31,596
Total revenue	[7]	36,090	5,881
Total costs/expenses	[8]	365,875	31,596
Cozani [Member]
IfrsStatementLineItems [Line Items]
Total assets	[9]
Total liabilities	[9]
Total revenue	[9]	459,797
Total costs/expenses	[9]
Other related parties [member]
IfrsStatementLineItems [Line Items]
Total assets		674	674
Total liabilities		22,210	4,585
Total costs/expenses		16,983	22,597	22,308
Vivendi Group [Member]
IfrsStatementLineItems [Line Items]
Total liabilities	[10]	3,457	1,238
Total costs/expenses	[10]	R$ 4319	R$ 1271	R$ 1207
[1]amounts refer to roaming wholesale link

Balances and transactions wit_4

Balances and transactions with related parties (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balances And Transactions With Related Parties
Social benefits	R$ 5787	R$ 9147

Management remuneration (Detail

Management remuneration (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Management Remuneration
Short-term benefits	R$ 35717	R$ 31494	R$ 23949
Other long-term benefits		1,052	4,544
Share-based payments remuneration	33,926	15,176	6,343
Total compensation	R$ 69643	R$ 47722	R$ 34836

Financial instruments and ris_3

Financial instruments and risk management (Details) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Financial Instruments And Risk Management
Derivatives financial instruments		R$ 276951	R$ 198027
Derivatives financial instruments		393,372	208,787
Other derivatives	[1]	624,671	457,892
Other derivatives	[1]
Derivatives		901,622	655,919
Derivatives		393,372	208,787
Current installment		(239,189)	(134,292)
Current installment		(343,142)	(194,837)
Non-current installment		662,433	521,627
Non-current installment		R$ 50230	R$ 13950
[1]Other derivatives are instruments of share subscription options represent the option of the Company to subscribe 5.52% of the shares of C6 capital, where the Group/Company paid a share subscription premium in the amount of R$ 23.9 million. As required by IFRS 9, the financial instrument must be valued at its fair value that on December 31, 2022 and December 31, 2021 corresponds to R$ 624 million and R$ 458 million, respectively. The impact of the mark-to-market of the stock conversion option calculated, of R$ 600.1 million, represents the difference in the fair value of the option less the amount paid for the share subscription premium. This financial instrument was measured at fair value and will be subsequently revaluated and recorded in the Company’s results for the year, considering the arbitration risks disclosed in Note 29.

Financial instruments and ris_4

Financial instruments and risk management (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Derivative financial instruments	R$ 662433	R$ 521627
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments	32,141
Later than three months and not later than four months [member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments	630,292
Later than four months [member]
IfrsStatementLineItems [Line Items]
Derivative financial instruments

Financial instruments and ris_5

Financial instruments and risk management (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Total assets	R$ 3105187	R$ 5235447
Financial assets at fair value	3,105,187	5,235,447
Derivative financial instruments	276,952	198,027
Other derivatives	624,671	457,892	R$ 161429
Marketable securities	2,203,564	4,579,528
Total liabilities	393,372	208,787
Financial liabilities at fair value through profit or loss	393,372	208,787
Derivatives used for hedging	393,372	208,787
Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total assets	2,203,564	4,579,528
Financial assets at fair value	2,203,564	4,579,528
Derivative financial instruments
Other derivatives
Marketable securities	2,203,564	4,579,528
Total liabilities
Financial liabilities at fair value through profit or loss
Derivatives used for hedging
Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total assets	901,623	655,919
Financial assets at fair value	901,623	655,919
Derivative financial instruments	276,952	198,027
Other derivatives	624,671	457,892
Marketable securities
Total liabilities	393,372	208,787
Financial liabilities at fair value through profit or loss	393,372	208,787
Derivatives used for hedging	R$ 393372	R$ 208787

Financial instruments and ris_6

Financial instruments and risk management (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Assets, per balance sheet	R$ 11274760	R$ 14707824
Derivative financial instruments	276,952	198,027
Other derivatives	624,671	457,892
Trade accounts receivable and other accounts receivable excluding prepayments	3,978,135	3,253,207
Marketable securities	2,203,564	4,579,528
Cash and cash equivalents	2,548,713	5,228,615
Leases	238,646	243,121
Judicial deposits	1,377,560	718,773
Regulatory credits recoverable	26,519	28,661
Liabilities, according to the balance sheet	23,093,785	16,918,775
Loans and financing	4,969,825	3,845,465
Derivative financial instruments	393,372	208,787
Suppliers and other obligations, excluding legal obligations	4,237,229	3,267,404
Leases	12,831,865	9,063,539
Dividends and interest on shareholders' equity payable	661,494	533,580
Financial liabilities at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Liabilities, according to the balance sheet	22,700,413	16,709,988
Loans and financing		3,845,465
Derivative financial instruments
Suppliers and other obligations, excluding legal obligations	4,237,229	3,267,404
Leases	12,831,865	9,063,539
Dividends and interest on shareholders' equity payable	661,494	533,580
Financial liabilities at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Liabilities, according to the balance sheet	393,372	208,787
Loans and financing
Derivative financial instruments	393,372	208,787
Suppliers and other obligations, excluding legal obligations
Leases
Dividends and interest on shareholders' equity payable
Financial assets at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Assets, per balance sheet	8,169,573	9,472,377
Derivative financial instruments
Other derivatives
Trade accounts receivable and other accounts receivable excluding prepayments	3,978,135	3,253,207
Marketable securities
Cash and cash equivalents	2,548,713	5,228,615
Leases	238,646	243,121
Judicial deposits	1,377,560	718,773
Regulatory credits recoverable	26,519	28,661
Financial assets at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Assets, per balance sheet	3,105,187	5,235,447
Derivative financial instruments	276,952	198,027
Other derivatives	624,671	457,892
Trade accounts receivable and other accounts receivable excluding prepayments
Marketable securities	2,203,564	4,579,528
Cash and cash equivalents
Leases
Judicial deposits
Regulatory credits recoverable

Financial instruments and ris_7

Financial instruments and risk management (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Derivative Financial Instruments 1 [Member]
IfrsStatementLineItems [Line Items]
Currency	USD	USD
Type of SWAP	LIBOR x DI	LIBOR x DI
COUNTERPARTY, Debt	KFW/	KFW/
COUNTERPARTY, SWAP	JP Morgan and Bank of America	JP Morgan and Bank of America
Total Debt	R$ 175589	R$ 282474
Total swap (Long position)	R$ 175589	R$ 282474
% Coverage	100%	100%
AVERAGE SWAP RATES, Long position	LIBOR 6M + 0.75% p.a.	LIBOR 6M + 0.75% p.a.
Derivative Financial Instruments 1 [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
AVERAGE SWAP RATES, Short position	79%	79%
Derivative Financial Instruments 1 [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
AVERAGE SWAP RATES, Short position	92.59%	92.59%
Derivative Financial Instruments 2 [Member]
IfrsStatementLineItems [Line Items]
Currency	BRL	USD
Type of SWAP	IPCA x DI	PRE x DI
COUNTERPARTY, Debt	BNB	BNP Paribas
COUNTERPARTY, SWAP	XP and ITAU	BNP Paribas
Total Debt	R$ 249400	R$ 428793
Total swap (Long position)	R$ 249166	R$ 429247
% Coverage	100%	100%
AVERAGE SWAP RATES, Long position	IPCA + 1.22–1.49% p.a.	3.32% p.a.
AVERAGE SWAP RATES, Short position		155%
Derivative Financial Instruments 2 [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
AVERAGE SWAP RATES, Short position	67.73%
Derivative Financial Instruments 2 [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
AVERAGE SWAP RATES, Short position	69.50%
Derivative Financial Instruments 3 [Member]
IfrsStatementLineItems [Line Items]
Currency	USD	USD
Type of SWAP	PRE x DI	PRE x DI
COUNTERPARTY, Debt	The Bank of Nova Scotia	The Bank of Nova Scotia
COUNTERPARTY, SWAP	Scotiabank	Scotiabank
Total Debt	R$ 1568683	R$ 559650
Total swap (Long position)	R$ 1569829	R$ 559933
% Coverage	100%	100%
AVERAGE SWAP RATES, Long position	1.73–3.80% p.a.	1.73% p.a.
AVERAGE SWAP RATES, Short position		1.05%
Derivative Financial Instruments 3 [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
AVERAGE SWAP RATES, Short position	1.05%
Derivative Financial Instruments 3 [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
AVERAGE SWAP RATES, Short position	108.95%
Derivative Financial Instruments 4 [Member]
IfrsStatementLineItems [Line Items]
Currency	BRL	BRL
Type of SWAP	PRE x DI	PRE x DI
COUNTERPARTY, Debt	BNP Paribas	BNP Paribas
COUNTERPARTY, SWAP	BNP Paribas	BNP Paribas
Total Debt	R$ 515265	R$ 515166
Total swap (Long position)	R$ 517727	R$ 517843
% Coverage	100%	100%
AVERAGE SWAP RATES, Long position	8.34% p.a.	8.34% p.a.
AVERAGE SWAP RATES, Short position	1.07%	1.07%
Derivative Financial Instruments 5 [Member]
IfrsStatementLineItems [Line Items]
Currency	BRL	BRL
Type of SWAP	IPCA x DI	IPCA x DI
COUNTERPARTY, Debt	DEBENTURE	DEBENTURE
COUNTERPARTY, SWAP	ITAU	ITAU
Total Debt	R$ 1796843	R$ 1696999
Total swap (Long position)	R$ 1796843	R$ 1696999
% Coverage	100%	100%
AVERAGE SWAP RATES, Long position	IPCA + 4.17% p.a.	IPCA + 4.17% p.a.
AVERAGE SWAP RATES, Short position	0.95%	0.95%
Derivative Financial Instruments 6 [Member]
IfrsStatementLineItems [Line Items]
Currency	BRL	BRL
Type of SWAP	IPCA x DI	IPCA x DI
COUNTERPARTY, Debt	BNDES	BNDES
COUNTERPARTY, SWAP	XP	XP
Total Debt	R$ 394139	R$ 396281
Total swap (Long position)	R$ 394139	R$ 396281
% Coverage	100%	100%
AVERAGE SWAP RATES, Long position	IPCA + 4.23% p.a.	IPCA + 4.23% p.a.
AVERAGE SWAP RATES, Short position	96.95%	96.95%

Financial instruments and ris_8

Financial instruments and risk management (Details 5) - BRL (R$) R$ in Thousands	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)		R$ 958343
Probable Scenario [Member] | U S D Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	R$ 4006850
Fair value of the long position of swap	4,006,850
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(116,658)
Probable Scenario [Member] | Scenario Sensitivity To Libor [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,006,850
Fair value of the long position of swap	4,006,850
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(116,658)
Probable Scenario [Member] | I P C A Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,006,850
Fair value of the long position of swap	4,006,850
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(116,658)
Possible Scenario [Member] | U S D Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,430,671
Fair value of the long position of swap	4,430,671
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	307,163
Accumulated variation in debt	423,822
Accumulated variation in swap	423,822
Possible Scenario [Member] | Scenario Sensitivity To Libor [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,009,675
Fair value of the long position of swap	4,009,675
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(113,833)
Accumulated variation in debt	2,826
Accumulated variation in swap	2,826
Possible Scenario [Member] | I P C A Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	3,883,686
Fair value of the long position of swap	3,883,686
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(239,822)
Accumulated variation in debt	(123,164)
Accumulated variation in swap	(123,164)
Remote Scenario [Member] | U S D Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,854,493
Fair value of the long position of swap	4,854,493
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	730,985
Accumulated variation in debt	847,644
Accumulated variation in swap	847,644
Remote Scenario [Member] | Scenario Sensitivity To Libor [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,012,501
Fair value of the long position of swap	4,012,501
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(111,007)
Accumulated variation in debt	5,652
Accumulated variation in swap	5,652
Remote Scenario [Member] | I P C A Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	3,769,695
Fair value of the long position of swap	3,769,695
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(353,813)
Accumulated variation in debt	(237,154)
Accumulated variation in swap	(237,154)
C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,006,850
Fair value of the long position of swap	4,006,850
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(116,658)
C D I Sensitivity Scenario [Member] | Probable Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,006,850
Fair value of the long position of swap	4,006,850
Fair value of the short position of swap	(4,123,508)
Income (loss) from swap	(116,658)
C D I Sensitivity Scenario [Member] | Possible Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,005,860
Fair value of the long position of swap	4,005,860
Fair value of the short position of swap	(4,150,476)
Income (loss) from swap	(144,616)
Accumulated variation in debt	(989)
Accumulated variation in swap	(27,957)
Final result	(26,968)
C D I Sensitivity Scenario [Member] | Remote Scenario [Member]
IfrsStatementLineItems [Line Items]
Fair value (Cisco and KFW)	4,004,918
Fair value of the long position of swap	4,004,918
Fair value of the short position of swap	(4,176,904)
Income (loss) from swap	(171,986)
Accumulated variation in debt	(1,931)
Accumulated variation in swap	(55,327)
Final result	R$ 53396

Financial instruments and ris_9

Financial instruments and risk management (Details 6)	12 Months Ended
	Dec. 31, 2022
Probable Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 1 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Probable Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 4 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Probable Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 7 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Probable Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 10 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 1 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 2 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 3 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 4 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 5 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	6.5221%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 6 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	7.8266%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 7 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 8 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 10 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 11 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 12 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Probable Scenario [Member] | London Interbank Offered Rate 1 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 1 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 4 [Member] | U S D Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 4 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 5 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 5 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 6 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 6 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 7 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 7 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 8 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	6.44%
Probable Scenario [Member] | I P C A Sensitivity Scenario 8 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 10 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 10 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Probable Scenario [Member] | London Interbank Offered Rate 11 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 11 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	7.23%
Probable Scenario [Member] | London Interbank Offered Rate 12 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Probable Scenario [Member] | I P C A Sensitivity Scenario 12 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	8.67%
Possible Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 2 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	17.06%
Possible Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 5 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Possible Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 8 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Possible Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 11 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Possible Scenario [Member] | London Interbank Offered Rate 2 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Possible Scenario [Member] | I P C A Sensitivity Scenario 2 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Remote Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 3 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	20.48%
Remote Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 6 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Remote Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 9 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Remote Scenario [Member] | Interbank Deposit Certificate [Member] | C D I Sensitivity Scenario 12 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	13.65%
Remote Scenario [Member] | United States Dollars [Member] | U S D Sensitivity Scenario 9 [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.2177%
Remote Scenario [Member] | London Interbank Offered Rate 3 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.15%
Remote Scenario [Member] | I P C A Sensitivity Scenario 3 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%
Remote Scenario [Member] | London Interbank Offered Rate 9 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	7.73%
Remote Scenario [Member] | I P C A Sensitivity Scenario 9 [Member] | C D I Sensitivity Scenario [Member]
IfrsStatementLineItems [Line Items]
Interest rate variable risk	5.78%

Financial instruments and ri_10

Financial instruments and risk management (Details 7) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments And Risk Management
Net income from derivative operations	R$ 364638	R$ 87603
Income (loss) from operations with other derivatives	R$ 160414	R$ 285009

Financial instruments and ri_11

Financial instruments and risk management (Details 8) R$ in Thousands		12 Months Ended
		Dec. 31, 2022 BRL (R$)	Dec. 31, 2021 BRL (R$)	Dec. 31, 2020 BRL (R$)
Financial Instruments And Risk Management
Total loans and derivatives (Note 21 and 39)		R$ 4461574	R$ 3398333	R$ 1879109
Leases - Liabilities (Note 17)		12,831,865	9,063,539	8,378,835
Leases - Assets (Note 17)		(238,646)	(243,121)	(162,198)
Less: Cash and cash equivalents (Note 4)		(2,548,713)	(5,228,615)	(2,575,290)
FIC (Note 5)		(2,203,564)	(4,568,020)	(2,070,438)
Net debt		12,302,516	2,422,116	5,450,018
Other derivatives (Note 39)		624,671	457,892	161,429
Financing of 5G License		895,094	843,020
Adjusted net debt		13,822,281	3,723,028	1,828,254
EBITDA	[1]	R$ 9987091	R$ 9447727	R$ 8330038
Leverage ratio		1.38	0.39	0.65
Profit for the year		R$ 1670755	R$ 2957174	R$ 1828254
Finance income (cost), net		1,439,008	652,806	5,527,012
Income tax and social contribution		50,153	146,051	810,622
Depreciation and amortization		6,827,175	5,691,696	164,150
EBITDA	[1]	R$ 9987091	R$ 9447727	R$ 8330038
[1]  Lajida: income before interest, taxes, depreciation and amortization.

Financial instruments and ri_12

Financial instruments and risk management (Details 9) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans And Financing [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 3845465	R$ 2345032
Inflows	1,568,343	3,062,000
Cozani acquisition
Cancellation
Financial expenses	298,718	167,857
Foreign exchange variations, net	(19,567)	60,463
Payment	(723,134)	(1,789,887)
Ending balance	4,969,825	3,845,465
Leases [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	9,063,539	8,378,835
Inflows	2,472,827	2,041,474
Cozani acquisition	2,929,448
Cancellation	(93,491)	(202,379)
Financial expenses	1,329,839	858,260
Foreign exchange variations, net
Payment	(2,870,297)	(2,012,651)
Ending balance	12,831,865	9,063,539
Derivative Financial Instruments Assets Liabilitie [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(447,132)	(465,922)
Inflows	(166,779)	(296,464)
Cozani acquisition
Cancellation
Financial expenses	345,184	148,177
Foreign exchange variations, net	19,454	(60,574)
Payment	(258,978)	227,651
Ending balance	R$ 508251	R$ 447132

Financial instruments and ri_13

Financial instruments and risk management (Details Narrative) R$ in Thousands, $ in Millions	9 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 BRL (R$)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 BRL (R$)
Financial Instruments And Risk Management
Notional amount			$ 63	R$ 2252479
Effects of foreign exchange variation	$ 7	R$ 17100

Defined benefit pension plans_3

Defined benefit pension plans and other post-employment benefits (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Defined benefit pension plans and other post-employment benefits	R$ 47815	R$ 22212
P A M E C Asset Policy And Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Defined benefit pension plans and other post-employment benefits	R$ 5825	R$ 6492

Defined benefit pension plans_4

Defined benefit pension plans and other post-employment benefits (Details 1) - BRL (R$) R$ in Thousands		Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations		R$ 60440	R$ 66167
Fair value of the plan assets		(80,371)	(83,133)
Present value of the obligations exceeding the fair value of the assets		(19,931)	(16,966)
Amount recognized in other comprehensive income		9,860	2,495
Net actuarial liabilities/(assets)		(10,071)	R$ 14471
P B S [Member]
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations	[1]	35,189
Fair value of the plan assets	[1]	(54,337)
Present value of the obligations exceeding the fair value of the assets	[1]	(19,148)
Amount recognized in other comprehensive income	[1]	7,983
Net actuarial liabilities/(assets)	[1]	(11,165)
P B S Assisted [Member]
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations		8,624
Fair value of the plan assets		(14,977)
Present value of the obligations exceeding the fair value of the assets		(6,353)
Amount recognized in other comprehensive income		1,674
Net actuarial liabilities/(assets)		(4,679)
Administration Agreement [Member]
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations	[1]	105
Fair value of the plan assets	[1]	(360)
Present value of the obligations exceeding the fair value of the assets	[1]	(255)
Amount recognized in other comprehensive income	[1]	203
Net actuarial liabilities/(assets)	[1]	(52)
P A M E C Asset Policy [Member]
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations		776
Fair value of the plan assets
Present value of the obligations exceeding the fair value of the assets		776
Amount recognized in other comprehensive income
Net actuarial liabilities/(assets)		776
A E S Telecom [Member]
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations		12,536
Fair value of the plan assets		(10,697)
Present value of the obligations exceeding the fair value of the assets		1,839
Amount recognized in other comprehensive income
Net actuarial liabilities/(assets)		1,839
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Present value of the actuarial obligations		3,210
Fair value of the plan assets
Present value of the obligations exceeding the fair value of the assets		3,210
Amount recognized in other comprehensive income
Net actuarial liabilities/(assets)		R$ 3210
[1]No asset was recognized by the sponsors, due to the impossibility of reimbursing this surplus, and the fact that the sponsor’s contributions will not be reduced in the future.

Defined benefit pension plans_5

Defined benefit pension plans and other post-employment benefits (Details 2) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
P B S [Member]
IfrsStatementLineItems [Line Items]
Net actuarial liabilities (assets) on beginning	R$ 17609
Expense (revenue) recognized in income (loss)	(1,552)
Contributions of the sponsor
Recognized actuarial (gains) or losses	7,996
Recognized actuarial (gains) or losses
Net actuarial liabilities (assets) on end	(11,165)
P B S Assisted [Member]
IfrsStatementLineItems [Line Items]
Net actuarial liabilities (assets) on beginning	(3,236)
Expense (revenue) recognized in income (loss)	(284)
Contributions of the sponsor
Recognized actuarial (gains) or losses	(1,159)
Recognized actuarial (gains) or losses
Net actuarial liabilities (assets) on end	(4,679)
Administration Agreement [Member]
IfrsStatementLineItems [Line Items]
Net actuarial liabilities (assets) on beginning	(118)
Expense (revenue) recognized in income (loss)	(10)
Contributions of the sponsor
Recognized actuarial (gains) or losses	76
Recognized actuarial (gains) or losses
Net actuarial liabilities (assets) on end	(52)
P A M E C Asset Policy [Member]
IfrsStatementLineItems [Line Items]
Net actuarial liabilities (assets) on beginning	672
Expense (revenue) recognized in income (loss)	57
Contributions of the sponsor	(44)
Recognized actuarial (gains) or losses	91
Recognized actuarial (gains) or losses
Net actuarial liabilities (assets) on end	776
A E S Telecom [Member]
IfrsStatementLineItems [Line Items]
Net actuarial liabilities (assets) on beginning	2,589
Expense (revenue) recognized in income (loss)	234
Contributions of the sponsor
Recognized actuarial (gains) or losses	(984)
Recognized actuarial (gains) or losses
Net actuarial liabilities (assets) on end	1,839
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Net actuarial liabilities (assets) on beginning	3,231
Expense (revenue) recognized in income (loss)	411
Contributions of the sponsor	(34)
Recognized actuarial (gains) or losses	(398)
Recognized actuarial (gains) or losses
Net actuarial liabilities (assets) on end	R$ 3210

Defined benefit pension plans_6

Defined benefit pension plans and other post-employment benefits (Details 3) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
P B S [Member]
IfrsStatementLineItems [Line Items]
Value of obligations on beginning	R$ 38869
Cost of current service	4
Interest on actuarial obligation	3,289
Benefits paid in the year	(3,103)
Contributions paid by participants
(Gains)/losses in obligations	(3,870)
Value of obligations on end	35,189
P B S Assisted [Member]
IfrsStatementLineItems [Line Items]
Value of obligations on beginning	9,176
Cost of current service
Interest on actuarial obligation	769
Benefits paid in the year	(772)
Contributions paid by participants
(Gains)/losses in obligations	(549)
Value of obligations on end	8,624
Administration Agreement [Member]
IfrsStatementLineItems [Line Items]
Value of obligations on beginning	119
Cost of current service
Interest on actuarial obligation	10
Benefits paid in the year	(9)
Contributions paid by participants
(Gains)/losses in obligations	(15)
Value of obligations on end	105
P A M E C Asset Policy [Member]
IfrsStatementLineItems [Line Items]
Value of obligations on beginning	672
Cost of current service
Interest on actuarial obligation	57
Benefits paid in the year	(44)
Contributions paid by participants
(Gains)/losses in obligations	(198)
Value of obligations on end	487
A E S Telecom [Member]
IfrsStatementLineItems [Line Items]
Value of obligations on beginning	14,100
Cost of current service
Interest on actuarial obligation	1,242
Benefits paid in the year	(718)
Contributions paid by participants
(Gains)/losses in obligations	(2,088)
Value of obligations on end	12,536
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Value of obligations on beginning	3,231
Cost of current service	121
Interest on actuarial obligation	290
Benefits paid in the year	(34)
Contributions paid by participants
(Gains)/losses in obligations	(398)
Value of obligations on end	R$ 3210

Defined benefit pension plans_7

Defined benefit pension plans and other post-employment benefits (Details 4) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
P B S [Member]
IfrsStatementLineItems [Line Items]
Fair value of assets on beginning	R$ 56478
Benefits paid in the year	(3,103)
Actual earnings from assets during the year	4,841
Company's contributions / (returns)
Actuarial gain (loss) on plan assets	(3,879)
Fair value of assets on end	54,337
P B S Assisted [Member]
IfrsStatementLineItems [Line Items]
Fair value of assets on beginning	14,739
Benefits paid in the year	(772)
Actual earnings from assets during the year	1,257
Company's contributions / (returns)
Actuarial gain (loss) on plan assets	(247)
Fair value of assets on end	14,977
Administration Agreement [Member]
IfrsStatementLineItems [Line Items]
Fair value of assets on beginning	405
Benefits paid in the year	(9)
Actual earnings from assets during the year	35
Company's contributions / (returns)	(73)
Actuarial gain (loss) on plan assets	2
Fair value of assets on end	360
P A M E C Asset Policy [Member]
IfrsStatementLineItems [Line Items]
Fair value of assets on beginning
Benefits paid in the year
Actual earnings from assets during the year
Company's contributions / (returns)
Actuarial gain (loss) on plan assets
Fair value of assets on end
A E S Telecom [Member]
IfrsStatementLineItems [Line Items]
Fair value of assets on beginning	11,511
Benefits paid in the year	(718)
Actual earnings from assets during the year	1,008
Company's contributions / (returns)
Actuarial gain (loss) on plan assets	(1,104)
Fair value of assets on end	10,697
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Fair value of assets on beginning
Benefits paid in the year
Actual earnings from assets during the year
Company's contributions / (returns)
Actuarial gain (loss) on plan assets
Fair value of assets on end

Defined benefit pension plans_8

Defined benefit pension plans and other post-employment benefits (Details 5) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
P B S [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)	R$ 4
Interest on actuarial obligations	(1,552)
Earnings expected from assets	4,841
P B S [Member] | Expenditure Planned For 2022 [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)	7
Interest on actuarial obligations	3,389
Earnings expected from assets	(5,326)
Interest on the effect of the (asset)/liability limit	1,128
Total unrecognized net expense (revenue)	(802)
P B S Assisted [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	(284)
Earnings expected from assets	1,257
P B S Assisted [Member] | Expenditure Planned For 2022 [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	769
Earnings expected from assets	(1,257)
Interest on the effect of the (asset)/liability limit	284
Total unrecognized net expense (revenue)	(204)
Managementagreement [Member] | Expenditure Planned For 2022 [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	10
Earnings expected from assets	(32)
Interest on the effect of the (asset)/liability limit	5
Total unrecognized net expense (revenue)	(17)
P A M E C Asset Policy [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	57
Earnings expected from assets
P A M E C Asset Policy [Member] | Expenditure Planned For 2022 [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	57
Earnings expected from assets
Interest on the effect of the (asset)/liability limit
Total unrecognized net expense (revenue)	57
A E S Telecom [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	234
Earnings expected from assets	1,008
A E S Telecom [Member] | Expenditure Planned For 2022 [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)
Interest on actuarial obligations	923
Earnings expected from assets	(737)
Interest on the effect of the (asset)/liability limit
Total unrecognized net expense (revenue)	186
Medical Plan [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)	121
Interest on actuarial obligations	411
Earnings expected from assets
Medical Plan [Member] | Expenditure Planned For 2022 [Member]
IfrsStatementLineItems [Line Items]
Current service cost (with interest)	97
Interest on actuarial obligations	323
Earnings expected from assets
Interest on the effect of the (asset)/liability limit
Total unrecognized net expense (revenue)	R$ 420

Defined benefit pension plans_9

Defined benefit pension plans and other post-employment benefits (Details 6)	12 Months Ended
	Dec. 31, 2022
Defined Benefit Pension Plans And Other Post-employment Benefits
Nominal discount rate for the actuarial obligation:	PBS South: 10.11% / 6.39%; PBS Nordeste: 10.11% / 6.39%; CA: 10.11% / 6.39%; PBS-A: 10.12% / 6.40%; AES: 10.16% / 6.43%; PAMEC: 10.11% / 6.39%; FIBER: 10.14% / 6.42%;
Salary growth rate - nominal:	PBS: 3.50%/ 0.00% CA, PBS-A, AES, PAMEC and FIBER: Not applicable
Biometric general mortality table:	PBS, CA, PAMEC and FIBER: AT-2000 segregated per sex, decreased by 10%;
Biometric table of new disability benefit vested:	PBS and FIBER: Álvaro Vindas; CA, PBS-A, AES and PAMEC: Not applicable
Expected turnover rate:	PBS: Null; CA, PBS-A, AES and PAMEC: Not applicable; FIBER: 0.15/ (length of service + 1), being null as of 50 years old
Probability of retirement:	PBS and FIBER: 100% at 1st eligibility; CA, PBS-A, AES and PAMEC: Not applicable
Estimated long-term inflation rate	PAMEC and FIBER: 6.60% / 3.00%
Determination method	Projected Unit Credit Method

Insurance (Details)

Insurance (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2022 BRL (R$)
Operating Risks [Member]
IfrsStatementLineItems [Line Items]
Amount of insured assets	R$ 550000
General Liability R C G [Member]
IfrsStatementLineItems [Line Items]
Amount of insured assets	80,000
Cybernetic Risks Cyber [Member]
IfrsStatementLineItems [Line Items]
Amount of insured assets	R$ 30000
Vehicles Executive And Operational Fleets [Member]
IfrsStatementLineItems [Line Items]
Description of insured assets	1,000 for optional civil liability (property damage and bodily harm) and R$ 100 for moral damages.

Supplementary information to _3

Supplementary information to the cash flow (Details) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Additions to property, plant and equipment and intangible assets - with no effect on cash		R$ 2303608	R$ 1929392	R$ 1315151
Additions to intangible assets / acquisition of licenses	[1]		R$ 2682469
T I M P Participated [Member]
IfrsStatementLineItems [Line Items]
Related obligations		3,584,000
Commitments payable		2,682,000
Cash impac		R$ 902000
[1]TIM participated in the 5G Auction of the 2.3GHz, 3.5Ghz and 26Ghz radio frequency bands for the deployment of the 5th Generation mobile telephony, winning several lots in these radio frequencies. As of December 2021, Capex recorded for licenses and related obligations is R$ 3,584 2,682 902

Subsequent events (Details Narr

Subsequent events (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 12, 2022	Sep. 12, 2022
IfrsStatementLineItems [Line Items]
Installment paid		R$ 245000
Board Of Directors [Member]
IfrsStatementLineItems [Line Items]
Distribution of interest on shareholders equity	R$ 455000