Telefônica Brasil filings document a Brazilian foreign private issuer with NYSE American depositary shares and B3-listed common shares. Its Form 20-F annual reports and Form 6-K current reports disclose IFRS financial results, mobile postpaid and fiber operations, 5G and FTTH capital investment, corporate data, ICT and digital services, risk factors and audited financial statements.
The filing record also covers board, shareholder and Fiscal Council minutes; interest on capital and other shareholder remuneration; performance-unit incentive plans; board composition; and other governance matters under Brazilian corporate and securities regulation. These disclosures connect VIV’s ADR program to the company’s local reporting, capital structure and recurring shareholder approvals.
Telefônica Brasil S.A. approved a gross interest-on-capital declaration of R$450,000,000.00, corresponding to R$371,250,000.00 net of withholding income tax. Gross and net amounts per share are R$0.140818345702 and R$0.116175135201, respectively; these per-share figures were calculated using the September 30, 2026 shareholding position and may change based on the position verified October 26, 2026, given the share buyback program.
The credit is based on shareholders recorded at the end of October 26, 2026, after which shares will be considered ex-IoC. The net amount will be allocated to the mandatory minimum dividend for the fiscal year ending December 31, 2026, ad referendum to the 2027 Ordinary General Meeting. Payment is due by April 30, 2027, with management to set the exact date.
Telefônica Brasil S.A. (VIV)'s Fiscal Council unanimously gave a favorable opinion to a proposal, to be submitted to the Board of Directors, to declare interest on capital (IoC) of R$450,000,000.00 gross and R$371,250,000.00 net of withholding income tax, based on the September 30, 2026 balance sheet.
The proposed per-share amounts are R$0.140818345702 gross and R$0.116175135201 net. They were calculated using the September 30, 2026 shareholding position; the per-share value may change based on the position to be verified October 26 under the Company's share buyback program. The net amount uses a standard 17.5% withholding income tax rate, which may vary under the stated tax circumstances.
Under the proposal, the shareholding position at the end of October 26, 2026, determines individual credits; shares would be considered ex-IoC after that date. The net amount would be allocated to the mandatory minimum dividend for the fiscal year ending December 31, 2026, ad referendum to the 2027 Ordinary General Meeting. Payment is to be made by April 30, 2027, with management setting the exact date.
Telefônica Brasil S.A. approved interest on capital totaling R$450,000,000.00 gross and R$371,250,000.00 net, based on its September 30, 2026 balance sheet. The stated per-share amounts are R$0.14081834570 gross and R$0.11617513520 net, using a standard 17.5% withholding rate. That rate may vary for international treaties, tax immunities and exemptions, countries with favorable taxation, and privileged tax regimes.
Payment is due by April 30, 2027, with the exact date to be set by the Executive Board. Shareholders recorded at the end of October 26, 2026 receive the payment; shares trade as “ex-IoC” after that date. The per-share amount may be adjusted for the shareholding base on October 26 due to possible acquisitions under the ongoing Share Buyback Program. The interest on capital counts toward mandatory dividends for the fiscal year ending December 31, 2026, subject to the 2027 Ordinary General Shareholders’ Meeting.
TELEFONICA BRASIL S.A. (VIV) approved the declaration of interest on capital based on the balance sheet as of August 31, 2026, with a gross amount of R$500,000,000.00, corresponding to R$412,500,000.00 net of withholding income tax at a standard rate of 17.5%.
The IoC corresponds to R$0.156464828562 per share gross, or R$0.129083483561 per share net, initially calculated on the shareholding position of August 31, 2026 and subject to adjustment due to the ongoing Share Buyback Program. Shareholders of record at the end of September 25, 2026 will be entitled to the IoC, and shares will trade ex-IoC after that date.
The net IoC amount will be allocated to the mandatory minimum dividend for the fiscal year ending December 31, 2026, subject to approval at the 2027 ordinary shareholders’ meeting, and payment will be made by April 30, 2027, with the exact payment date to be set by management.
Telefônica Brasil S.A. (VIV) reports that its Fiscal Council unanimously issued a favorable opinion on a proposal to declare Interest on Capital (IoC) based on the August 31, 2026 balance sheet, in a gross amount of R$500,000,000.00, corresponding to R$412,500,000.00 net of withholding income tax.
The gross IoC per share is R$0.156464828562, or R$0.129083483561 net, calculated on the shareholding position of August 31, 2026 and subject to adjustment due to the share buyback program using the position to be verified on September 25, 2026. Shareholders of record at the end of September 25, 2026 will receive the IoC, and shares will trade ex-IoC after that date.
The net IoC amount will be allocated to the mandatory minimum dividend for the fiscal year ending December 31, 2026, subject to approval at the 2027 Ordinary General Meeting, and payment is expected to be made by April 30, 2027, on a date to be set by the company’s management.
Telefônica Brasil S.A. (VIV) approved the declaration of Interest on Capital (IoC) based on the balance sheet of August 31, 2026, in a gross amount of R$500,000,000.00, subject to 17.5% withholding income tax, resulting in a net total of R$412,500,000.00. The declared IoC corresponds to a gross amount of R$0.15646482856 per share, tax of R$0.02738134500 per share, and a net amount of R$0.12908348356 per share.
The IoC will be computed as part of the mandatory dividends for the fiscal year ending December 31, 2026, ad referendum of the shareholders’ meeting to be held in 2027. Shareholders of record at the end of September 25, 2026 will be entitled to the IoC, and from that date the shares will trade ex-IoC. Payment will be made by April 30, 2027. The per-share amount may be adjusted depending on share repurchases under the ongoing Share Buyback Program, with any change to be disclosed, and shareholders with differentiated or exempt tax status must evidence it by October 2, 2026.
Telefônica Brasil S.A. (VIV) reports reviewed IFRS interim results for the quarter and six months ended June 30, 2026. Consolidated net operating revenue reached R$31.2 billion in the first half of 2026, up from R$29.0 billion a year earlier, while net income rose to R$2.82 billion from R$2.40 billion. Basic and diluted earnings per share for the six months were R$0.88673.
Consolidated operating cash flow remained strong at R$10.45 billion for the first half, supporting capex (PP&E and intangibles additions) of about R$4.67 billion. Cash and cash equivalents increased to R$8.48 billion at June 30, 2026.
The company advanced its fiber strategy by completing the step acquisition of FiBrasil in November 2025 for R$858.0 million, recognizing goodwill of R$631.2 million, and then acquiring the remaining 24.99% on May 18, 2026 for R$458.7 million. A merger of FiBrasil into Telefônica Brasil has been approved by the board, with no impact on share capital. Capital returns included a R$4.0 billion capital reduction in March 2026 and R$1.72 billion in interim interest on equity in the first half.
Telefônica Brasil S.A. approved the declaration of interest on capital (IoC) based on the balance sheet as of July 31, 2026. The IoC totals R$350,000,000.00 gross, equivalent to R$288,750,000.00 net after standard withholding income tax.
The IoC corresponds to a gross distribution of R$0.109525379992 per share, or R$0.090358438491 per share net, initially calculated using the July 31, 2026 shareholding position and subject to adjustment for the share buyback program. Shareholders of record at the end of August 26, 2026 will be entitled to the IoC, and shares will trade “ex-IoC” thereafter.
The net IoC amount will be allocated to the mandatory minimum dividend for the fiscal year ending December 31, 2026, subject to approval by the 2027 Ordinary General Meeting. Payment of the IoC will occur by April 30, 2027, with the exact date to be set by management.
Telefônica Brasil S.A. announced that its Fiscal Council unanimously approved a proposal to declare Interest on Capital (IoC) based on the balance sheet as of July 31, 2026. The proposed IoC totals R$350,000,000.00 gross, or R$288,750,000.00 net after a standard 17.5% withholding income tax rate. The proposal sets a gross IoC of R$0.109525379992 per share, equivalent to R$0.090358438491 per share net, initially calculated from the shareholding position on July 31, 2026 and subject to adjustment due to the ongoing share buyback program. Shareholders of record at the end of August 26, 2026 will be entitled to the IoC, and the shares will trade "ex-IoC" after that date. The net IoC amount will be allocated to the mandatory minimum dividend for the fiscal year ending December 31, 2026, subject to approval at the 2027 Ordinary General Meeting, with payment to be made by April 30, 2027.
Telefônica Brasil S.A. (VIV) announced that its Board of Directors approved the declaration of Interest on Capital (IoC) based on the balance sheet of July 31, 2026. The gross IoC totals R$350,000,000.00, with income tax withheld at 17.5%, resulting in a net distribution of R$288,750,000.00. The declared IoC corresponds to a gross amount of R$0.10952537999 per share and a net amount of R$0.09035843849 per share, initially calculated using the shareholding position of July 31, 2026.
The IoC will be considered part of the Company’s mandatory dividends for the fiscal year ending December 31, 2026, subject to approval at the Ordinary General Shareholders’ Meeting in 2027. Shareholders of record at the end of August 26, 2026 will be entitled to receive the IoC, and after this date the shares will trade “ex-IoC.” Payment will be made by April 30, 2027, on a date to be set by the Executive Board, and the per-share amount may be adjusted depending on share repurchases under the ongoing Share Buyback Program.