EXTRACT OF THE MINUTES OF THE 149th MEETING OF THE AUDIT AND CONTROL COMMITTEE OF TELEFÔNICA BRASIL S.A., HELD ON FEBRUARY 14th, 2023

1.DATE, TIME, AND VENUE: On February 14th, 2023, at 11:00 a.m., held at the headquarters of Telefônica Brasil S.A. ("Company"), located at Avenida Engenheiro Luiz Carlos Berrini, 1376, 32nd floor, 5G room, Cidade Monções neighborhood, in the City of São Paulo, State of São Paulo.

2. CALL NOTICE AND ATTENDANCE: The call notice was sent pursuant to the Bylaws. All

members of the Audit and Control Committee ("Committee") were present, i.e.: Mr. José Maria Del Rey Osorio, Chairman of the Committee; Mr. Juan Carlos Ros Brugueras, Counselor; Mr. Alfredo Arahuetes García, Counselor. Also present at the meeting were the CFO and Investor Relations Officer, Mr. David Melcon Sanchez-Friera, Chief Audit Officer, Ms. Paula Bragança França Mansur; Director of Internal Audit, Mr. Daniel Tortosa Ilana; Accounting and Revenue Projection Director, Ms. Jaqueline Nogueira de Almeida; the Company's Senior Manager and Accountant, Mr. Carlos Cesar Mazur; General Secretary and Legal Officer, Mr. Breno Rodrigo Pacheco de Oliveira; and the Director of Corporate Affairs, Ms. Nathalia Pereira Leite, as Secretary of the Meeting, in addition to the presenters individually named in each of the topics below, whose participations were restricted to the time of appraisal of their respective topics. Also present were representatives of PricewaterhouseCoopers Auditores Independentes ("PwC"), Mr. Sérgio Eduardo Zamora, Mr. Bruno Maia, and Mr. Ricardo Queiroz, and the representative of Baker Tilly 4Partners Auditores Independentes S.S. ("Baker"), Mr. Nelson Varandas.

3.PRESIDING BOARD: José Maria Del Rey Osorio - Chairman of the Committee; and Nathalia Pereira Leite - Meeting Secretary.

4.AGENDA AND RESOLUTIONS: Having examined and debated the matters on the Agenda, the members of the Committee who attended the Meeting deliberated as described below:

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Telefônica Brasil SA published this content on 15 February 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 15 February 2023 21:37:05 UTC.