Telefônica Brasil S A : MINUTES OF THE 457th BOARD OF DIRECTORS’ MEETING OF TELEFÔNICA BRASIL S.A. HELD ON DECEMBER 14th, 2023 - Form 6-K

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 December, 2023

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

X

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

No

X

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

No

X

TELEFÔNICA BRASIL S.A.

Publicly Held Company

CNPJ No. 02.558.157/0001-62

NIRE No. 35.3.0015881-4

MINUTES OF THE 457th BOARD OF DIRECTORS' MEETING OF TELEFÔNICA BRASIL S.A. HELD ON DECEMBER 14th, 2023

1.DATE, TIME AND VENUE: On December 14^th, 2023, at 12:50 p.m. (São Paulo local time), held remotely, as provided for in Article 19, first Paragraph of the Internal Rules of the Board of Directors and the Technical and Consultant Committees of Telefônica Brasil S.A. ("Company").

2.CALL NOTICE AND ATTENDANCE: The call was made pursuant to the Company's Bylaws. The members of the Board of Directors, who subscribe these minutes, were present, establishing, therefore, quorum in accordance with the Bylaws. Also present were the CFO and Investor Relations Officer, Mr. David Melcon Sanchez-Friera; and the General-Secretary and Legal Officer, Mr. Breno Rodrigo Pacheco de Oliveira, as the meeting Secretary.

3.PRESIDING BOARD: Eduardo Navarro de Carvalho - Chairman of the Board of Directors; Breno Rodrigo Pacheco de Oliveira - Meeting Secretary.

4.AGENDA AND RESOLUTION: After examining and deliberating on the matter in the Agenda, the members present of the Board of Directors unanimously decided as follows:

4.1. Statement of Interest on Capital: The proposal to declare Interest on Capital ("IoC") based on the balance sheet of November 30^th, 2023, in the gross amount of R$ 850,000,000.00, corresponding to R$ 722,500,000.00 net of withholding income tax, was approved. The gross amount of the IoC per share is equivalent to R$ 0.51412208570¹, of which R$ 0.43700377284¹ net of income tax.

The IoC shall be credited individually to the shareholders, in accordance with the shareholding position in the Company's records at the end of December 26^th, 2023. As of December 27^th, 2023, the shares will be negotiated as "ex-IoC".

¹The amount per share was calculated considering the shareholding position of 11.30.2023. Due to the Company's Share Buyback Program, the value per share may suffer changes, considering the shareholding base of 12.26.2023.

TELEFÔNICA BRASIL S.A.

Publicly Held Company

CNPJ No. 02.558.157/0001-62

NIRE No. 35.3.0015881-4

MINUTES OF THE 457th BOARD OF DIRECTORS' MEETING OF TELEFÔNICA BRASIL S.A. HELD ON DECEMBER 14th, 2023

The IoC net amount will be included in the minimum mandatory dividend for fiscal year ending on December 31^st, 2023, ad referendum to the General Meeting of Shareholders to be held in 2024. The payment of this proceeds will be made by April 30^th, 2024, with the Company's Executive Board being responsible for setting the exact date.

5.CLOSING: There being no further matters to discuss, the Chairman of the Board of Directors declared the meeting adjourned and these minutes were drawn up. São Paulo, December 14^th, 2023. (aa) Eduardo Navarro de Carvalho - Chairman of the Board of Directors; Alfredo Arahuetes García; Ana Theresa Masetti Borsari; Andrea Capelo Pinheiro; Christian Mauad Gebara; Denise Soares dos Santos; Francisco Javier de Paz Mancho; Ignácio Moreno Martínez; Jordi Gual Solé; José María Del Rey Osorio; Juan Carlos Ros Brugueras; and Solange Sobral Targa. Meeting Secretary: Breno Rodrigo Pacheco de Oliveira.

I hereby certify that these minutes are a faithful copy of the minutes of the 457th Meeting of the Board of Directors of Telefônica Brasil S.A., held on December 14th, 2023, drawn up in the Company's book. This is a free English translation. _______________________________ Breno Rodrigo Pacheco de Oliveira Secretary of the Board of Directors

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:	December 14, 2023		By:	/s/ João Pedro Carneiro
				Name:	João Pedro Carneiro
				Title:	Investor Relations Director