Via S A : 2022 Tax Transparency Report

2022 TAX

Transparency Report

Imagine ways.

contents

1. Presentation
Message from the CFO	04
Message from the Head of Tax	06
Our Tax Transparency Report	08
Tax Governance	09
Our Operation	12
Our People	16

2. Our Numbers
Total Tax Contribution (TTC)	18
Ancillary Obligations
and Tax Information	19

3. Number Analytics
Taxes on Income	22
ICMS and ICMS-ST	23
PIS/COFINS	26
ISS and IPTU	27
Recoverable Taxes	28
Monetization of Tax Credits (realization)	29
Investment Grants	30
Marketplace	31
Logistics Ecosystem	32

4. Glossary

Glossary

34

Relatório Anual 2022 • VIA

2

chapter 1

Presentation

Message from the CFO

Orivaldo Padilha

Via and its brands have been associated with Brazil for over 60 years, making the dreams of millions of Brazilians come true. By offering credit, we make possible the inclusion of millions of people who do not even have a bank account, in thousands

of municipalities in all regions of the country. Collecting taxes is part of this complex social mechanism, being an inseparable component of the connection between one of the largest Brazilian corporate groups and its stakeholders, and the society in which we operate.

We are present in the daily lives of Brazilians. We are "Casas Bahia,""Ponto" and "Extra" in the retail sector. We are "Bartira," the biggest furniture manufacturer in Brazil and Latin America. We are "Via," an integrator of the financial ecosystem formed by "banQi," a fintech that is an important tool for the economic, social and digital inclusion of Brazilians, in addition to offering a wide range of credit services. Finally, our environment includes AsapLog and its logistics system, which offer technology and digital intelligence to provide logistics solutions for our customers and the entire market. This ecosystem generates an impact that goes far beyond the retail sector. Additionally, the taxes we collect contribute to the growth and development of Brazil and the communities in which we operate.

I am therefore pleased and proud to share with Via's stakeholders our first Tax Transparency

Report, one of the first in Brazil and the first published by a retail company. This is the result of an extensive project for the construction of sustainability and governance, and a concrete example of transparency

and promotion of Via's social role as an important transformation agent in the communities where we operate, contributing to the development of Brazil. This is part of our social responsibility and, because we are aware of this responsibility, we regard it as a strategic issue for our company.

We understand that the correct payment of taxes is integral to our business and an inseparable part of our social responsibility. In 2022, the company was responsible for paying BRL 2,226.3 billion, of which BRL 803.4 million was for federal taxes, BRL 1,305.0 billion for state and Federal District taxes and BRL 117.9 million for municipal taxes in the municipalities where we maintain our operations.

In addition to this financial impact, we encourage the spread of a culture of compliance with tax legislation through procedures for accreditation and operation of store sellers on our e-commerceplatform, as a way of building a tax compliance ecosystem in Brazil, as we understand that the correct payment of taxes is everyone's duty and an important element for competition in a highly competitive market.

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In this report, we are also sharing with our stakeholders a little of the complexity we experience in our daily existence and the volume of information we provide to the Federal Government, the 26 Brazilian states, the Federal District (FD) and the municipalities in a responsible and collaborative way. All this in an environment of constant legislative changes that imposes a challenge to our efficiency in the use of our human, technological and financial resources.

For this reason, the company continually invests in its staff, systems, processes and tools that ensure tax compliance. This Tax Transparency Report evidences Via's commitment and pioneering spirit in presenting tax issues in a transparent manner to all stakeholders.

If you have any questions or about this subject, please contact us. It will be a pleasure to talk to you.

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