| Authorizations payable |
| 19. | Authorizations payable |
On December 31, 2025 and December 31, 2024, the
Company has the following payables with ANATEL:
| Schedule of licenses payables |
|
|
|
| |
2025 |
|
2024 |
| |
|
|
|
| Renewal of authorizations(i) |
289,241 |
|
279,548 |
| Updated ANATEL liability(ii) |
221,194 |
|
209,538 |
| Authorizations payable(iii) |
970,998 |
|
990,696 |
| Total |
1,481,433 |
|
1,479,782 |
| |
|
|
|
| Current portion |
(321,761) |
|
(299,354) |
| Non-current portion |
1,159,672 |
|
1,180,428 |
| (i) | To provide the SMP, the Company obtained authorizations
of the right to use radio frequency for a fixed term, renewable.1 In the option for the extension of the right of this use,
it is due the payment of the amount of 2% on the net revenue from the application of Service Plans, Basic and Alternative of the region
covered by the authorization that ends each biennium. On December 31, 2025, the outstanding balances relating to the renewal
of Permits were R$ 289,241 (R$ 279,548 on December 31, 2024). |
| (ii) | On December 5, 2014, the Company signed the authorization
term of the 700 MHz band related to authorizations of 4G permits, and paid the equivalent of R$ 1,678 million, recording the remaining
balance in the amount of R$ 61 million as commercial liability, according to the payment method provided for in the notice. |
On June 30, 2015, the Company filed a lawsuit questioning
the collection of the excess nominal value of R$ 61 million, restated at IGP-DI totaling R$ 221 million on December 31,
2025 (R$ 210 million on December 31, 2024), which is still pending trial.
| (iii) | It refers to the costs in the acquisition of
the 2.3 GHz, 3.5 GHz, and 26 GHz radio frequency bands for the deployment of the 5th Generation mobile
telephony (“5G Auction”), where in December 2021, the Authorization Terms were signed. The total initial amount
specifically for radio frequencies of R$ 884 million is subject to interest linked to the Selic rate, and the Company chose to
make annual payments for a period of 20 years (having paid the first 4 installments of R$ 46 million, R$ 52
million, R$ 58 million, and R$ 62 million). |
The authorizations payable on December 31, 2025 due in long-term
is in accordance with the following schedule:
| Schedule of long-term is in
accordance |
|
|
| |
|
2025 |
| |
|
|
| 2027 |
|
257,453 |
| 2028 |
|
68,793 |
| 2029 |
|
68,793 |
| 2030 |
|
68,793 |
| 2031 |
|
68,793 |
| ≥2032 |
|
627,047 |
| |
|
1,159,672 |
1 The renewal time varies according to the bid notice and extension conditions approved
by the Agency.
The primary authorizations held by TIM S.A. on December 31, 2025,
as well as their expiration dates, are shown in the table below:
| Schedule of authorization payable |
|
|
|
|
|
|
|
|
|
| |
|
Expiration date |
| Terms of authorization |
800 MHz,
900 MHz and
1,800 MHz |
Additional frequencies
1800 MHz |
1900 MHz and
2100 MHz
(3G) |
2500 MHz
V1 and V2 bands
(4G) |
2500 MHz
(P band)
(4G) |
700 MHz
(4G) |
2.3 GHz
(5G) |
3.5 GHz
(5G) |
26 GHz
(5G) |
| Amapá,
Roraima, Pará, Amazonas and Maranhão |
Mar 2031 |
Dec
2032 |
Apr 2038 |
Oct 2027 |
|
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| Rio de Janeiro and Espírito Santo |
Mar 2031 |
ES - Dec 2032 |
Apr 2038 |
Oct 2027 |
|
Dec 2029 |
Dec 2041 |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| Acre, Rondônia, Mato Grosso, Mato Grosso do Sul, Tocantins, Distrito Federal, Goiás, Rio Grande do Sul (except county of Pelotas and region) and municipalities of Londrina and Tamarana in Paraná |
Mar 2031 |
Dec 2032 |
Apr 2038 |
Oct 2027 |
|
Dec 2029 |
South - Dec 2041 |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| São Paulo |
Mar 2031 |
Previous balance - Dec 2032 |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| Paraná (except counties of Londrina and Tamarana) |
Nov 2028 (800 MHz); Dec 2032 (900 & 1800MHz) |
Dec 2032 |
Apr 2038 |
Oct 2027 |
AR41, Curitiba and Metropolitan Region, July 2031 |
Dec 2029 |
Dec 2041 |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| Santa Catarina |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
Dec 2032 |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
Dec 2041 |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| Municipality and region of Pelotas, in the state of Rio Grande do Sul |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
Dec 2041 |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| Pernambuco |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
Part of AR81, July 2031 |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| Ceará |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| Paraíba |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| Rio Grande do Norte |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| Alagoas |
Nov 2028 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| Piauí |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
| |
|
|
|
|
|
|
|
|
|
| Minas Gerais (except the counties of Sector 3 of the PGO for 3G radio frequencies, leftovers and 5G) |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
Dec 2032 |
Apr 2038 |
Oct 2027 |
Part of AR31, Feb 2030 |
Dec 2029 |
Dec 2041 |
Dec 2041 |
Dec 2031 (lots I&J) & Dec 2041 (lot H) |
| Bahia and Sergipe |
800 MHz – Nov 2028 1800 MHz – Dec 2032 |
- |
Apr 2038 |
Oct 2027 |
- |
Dec 2029 |
- |
Dec 2041 |
Dec 2031 |
|