Telefônica Brasil S A : Quaterly Information 2Q22

TELEFÔNICA BRASIL S.A.

QUARTERLY INFORMATION

JUNE 30, 2022

(Free translation from the original issued in Portuguese. In the event of discrepancies, the Portuguese language version prevails)

Independent auditors' review report on the consolidated and individual interim financial information

To the

Management and Shareholders of

Telefônica Brasil S.A.

São Paulo - SP

Introduction

We have reviewed the consolidated and individual interim financial information of Telefônica Brasil S.A. ("Company"), included in the Quarterly Information Form - "ITR" for the quarter ended June 30, 2022, which comprise the balance sheet as of June 30, 2022, and the related statements of income and comprehensive income for the three- and six-month periods then ended and changes in equity and cash flows for the six-month period then ended, in addition to the summary of the main accounting policies and other explanatory information.

The Company Management is responsible for preparing the consolidated and individual interim financial statements in accordance with the accounting standard CPC 21(R1) - Interim financial reporting and IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board (IASB), and for presenting the aforementioned information in accordance with the standards issued by the Brazilian Securities Commission (CVM) that apply to the preparation of the Quarterly Information (ITR). Our responsibility is to express a conclusion on such interim financial information based on our review.

Scope of the review

We conducted our review in accordance with Brazilian and International Standards for reviewing interim financial information (NBC TR 2410 and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of the interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with audit standards and, as a result, we cannot provide assurance that we have discovered all the significant matters that could have been identified by an audit. Accordingly, we do not express an audit opinion.

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(Free translation from the original issued in Portuguese. In the event of discrepancies, the Portuguese language version prevails)

Conclusion on the consolidated and individual interim financial information

Based on our review we are not aware of any facts that lead us to believe the consolidated and individual interim financial information included in the aforesaid "ITR" has not been prepared, in all material respects, in accordance with the accounting standard(R1) and IAS 34 applicable to the preparation of Quarterly Information -" ITR" and presented in accordance with the standards issued by the Brazilian Securities Commission (CVM).

Other matters

Statement of value added

The aforementioned quarterly financial information include consolidated and individual Statements of Value Added (DVA) for the six-month period ended June 30, 2022, which are the responsibility of Company's Management and are presented as supplementary information for IAS 34 purpose. This financial statement was subject to review procedures conducted together with the review of the quarterly financial information, for the purpose to conclude whether it has been reconciled with the interim financial information and accounting records, as applicable, and if its form and content comply with the criteria set out in the accounting standard CPC09 - "Statements of Value Added". Our review did not detect any facts that lead us to believe that the DVA has not been prepared, in all material respects, in accordance with the criteria established in this accounting standard and consistently in relation to the consolidated and individual interim financial statements taken as a whole.

Audit and review of the prior year and comparative period

The consolidated and individual balance sheets as of December 31, 2021, were audited by other independent auditors, who issued an unqualified report thereon dated February 18, 2022.

The accompanying consolidated and individual interim financial information for the quarter ended June 30, 2021, which comprise the related statements of income and comprehensive income for the three- and six-month periods then ended, and changes in equity and cash flows for the six- month period then ended, have been previously reviewed by other independent auditors who issued an unqualified report dated July 23, 2021.

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(Free translation from the original issued in Portuguese. In the event of discrepancies, the Portuguese language version prevails)

Other issues--Continued

The amounts related to the consolidated and individual statements of value added (DVA) for the six-month period ended June 30, 2021 have been subjected to the same review procedures by those independent auditors and, based on their review, those independent auditors have issued an audit opinion reporting that they are not aware of any facts that would lead them to believe that the DVA has not been prepared, in all material respects, consistently with the Company and consolidated interim financial information taken as a whole.

São Paulo, July 22, 2022.

Baker Tilly 4Partners Auditores Independentes S.S.

CRC 2SP-031.269/O-1

Nelson Varandas dos Santos

Accountant CRC 1SP-197.110/O-3

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