Telefônica Brasil approves R$450M gross interest on capital

Q: Can VIV’s interest-on-capital amount per share change?

The amount per share may be adjusted based on the shareholding base on October 26, 2026, due to possible acquisitions under the ongoing Share Buyback Program. If repurchases occur, the Company will disclose a notice with the recalculated amount per share.

Shareholders recorded on October 26, 2026 are eligible, and repurchases may trigger a recalculation of the per-share amount.

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Form Type

6-K

Rhea-AI Filing Summary

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.

Key Figures

Gross interest on capital: R$450,000,000.00 Net interest on capital: R$371,250,000.00 Gross amount per share: R$0.14081834570 +4 more

7 metrics

Gross interest on capital R$450,000,000.00 Approved based on the September 30, 2026 balance sheet

Net interest on capital R$371,250,000.00 After the stated standard withholding tax

Gross amount per share R$0.14081834570 Calculated based on the September 30, 2026 shareholding position

Net amount per share R$0.11617513520 Calculated based on the September 30, 2026 shareholding position

Standard withholding income tax 17.5% The rate may vary for specified tax circumstances

Shareholding position date October 26, 2026 Payment is based on the position in the Company’s records at the end of this date

Payment deadline April 30, 2027 The Executive Board will set the exact payment date

Key Terms

Interest on Capital, ex-IoC, mandatory dividends, ad referendum

4 terms

Interest on Capital financial

"approved the declaration of Interest on Capital"

Interest on capital is the cost a business pays for using money — either money it borrowed or funds provided by owners — and functions like rent paid for that capital. It matters to investors because higher interest payments reduce profits and cash available for dividends or growth, while lower interest costs leave more profit and improve company value; think of it as the price of fueling a company’s operations.

ex-IoC financial

"the shares will trade as “ex-IoC”"

mandatory dividends financial

"considered as part of the mandatory dividends"

ad referendum regulatory

"ad referendum of the Ordinary General Shareholders’ Meeting"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

How much interest on capital did VIV declare?

Telefônica Brasil declared R$450,000,000.00 gross and R$371,250,000.00 net using the standard 17.5% withholding rate. The stated per-share amounts are R$0.14081834570 gross and R$0.11617513520 net.

When will VIV pay the interest on capital?

Payment is due by April 30, 2027. The Company’s Executive Board will set the exact payment date.

Which VIV shareholders are entitled to the payment?

Payment is based on the shareholding position in the Company’s records at the end of October 26, 2026. After that date, the shares trade as “ex-IoC”.

When must VIV shareholders provide evidence of a different tax status?

Shareholders subject to differentiated withholding tax under international agreements or treaties, and shareholders that are exempt or immune, must provide evidence of that status by November 3, 2026, to Banco Bradesco S.A., the depositary institution for the Company’s book-entry shares.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 10/14/2026 - 05:15 PM EDT Accepted by SEC EDGAR 10/14/2026 - 05:14 PM EDT

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of October, 2026

Commission File Number: 001-14475

TELEFÔNICA BRASIL S.A.
(Exact name of registrant as specified in its charter)

TELEFONICA BRAZIL S.A.
(Translation of registrant’s name into English)

Av. Eng° Luís Carlos Berrini, 1376 - 28º andar
São Paulo, S.P.
Federative Republic of Brazil
(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F

Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Yes

TELEFÔNICA BRASIL S.A.

Publicly Held Company

Corporate Taxpayer’s ID (CNPJ) 02.558.157/0001-62

Company Registry (NIRE) 35.3.001.5881-4

NOTICE TO SHAREHOLDERS

DELIBERATION OF INTEREST ON CAPITAL

Telefônica Brasil S.A. (“Company”) communicates to its Shareholders that its Board of Directors, at a meeting held on October 14, 2026, approved the declaration of Interest on Capital (“IoC”), pursuant to Article 26 of the Company’s Bylaws, Article 9 of Law 9,249/95 and CVM Resolution 143/2022, in the gross amount of R$450,000,000.00 (four hundred fifty million reais), withholding income tax at the rate of 17.5%, resulting in a net amount of R$371,250,000.00 (three hundred seventy-one million two hundred fifty thousand reais)¹, based on the balance sheet of September 30, 2026. The amount per share is described in the table below:

Type of Payment

Declaration Date

Shareholding Position

Gross Amount per Share (R$)²

Withholding Income Tax (17.5%)¹

Net Amount per Share (R$)¹^,2

Interest on Capital

10/14/2026

10/26/2026

0.14081834570

0.02464321050

0.11617513520

As established in article 26 of the Company’s Bylaws, said IoC will be considered as part of the mandatory dividends for the fiscal year ending on December 31, 2026, ad referendum of the Ordinary General Shareholders’ Meeting to be held in 2027.

The IoC will be paid individually to each shareholder, based on the shareholding position in the Company’s records at the end of October 26, 2026. After this date, the shares will trade as “ex-IoC”. The payment of these proceeds will be made by April 30, 2027, with the Company’s Executive Board being responsible for setting the exact date.

The amount per share of the IoC may be adjusted considering the Company’s shareholding base on October 26, 2026, due to possible acquisitions of shares under the Company’s ongoing Share Buyback Program. In the event of share repurchases, the Company will disclose a Notice to the Market informing the recalculated amount per share. If no share repurchases occur during the respective period, the information contained in this Notice shall remain valid, and no additional Notice to the Market will be issued to confirm the amount per share.

¹ Considers the standard tax rate of 17.5%, which may vary due to international treaties, tax immunities and exemptions, countries with favorable taxation, and privileged tax regimes.

² Amount per share calculated based on the shareholding position of September 30, 2026.

TELEFÔNICA BRASIL S.A.

Publicly Held Company

Corporate Taxpayer’s ID (CNPJ) 02.558.157/0001-62

Company Registry (NIRE) 35.3.001.5881-4

Shareholders subject to a differentiated withholding income tax (IRRF) regime based on international agreements and treaties, as well as shareholders that are exempt or immune, must provide evidence of such status, in accordance with current legislation, by November 3, 2026, to the Shares and Custody Department of Banco Bradesco S.A., the depositary institution of the Company’s book-entry shares, located at Cidade de Deus, s/n, Prédio Amarelo Velho, subsolo – Vila Yara – Zip Code: 06029-900 – Osasco – SP.

São Paulo, October 14, 2026.

Rodrigo Rossi Monari

CFO and Investor Relations Officer

Telefônica Brasil – Investor Relations

Email: ir.br@telefonica.com

https://ri.telefonica.com.br/en

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		TELEFÔNICA BRASIL S.A.
Date:	October 14, 2026	By:	/s/ João Pedro Carneiro
			Name:	João Pedro Carneiro
			Title:	Investor Relations Director

Source: View Original Filing on SEC EDGAR