TIM S A : Minutes of AGM/EGM 2024

TIM S.A.

Publicly-Held Company CNPJ/ME 02.421.421/0001-11

NIRE 333.0032463-1

MINUTES OF THE ANNUAL AND EXTRAORDINARY SHAREHOLDERS' MEETING

HELD ON MARCH 28th, 2024

DATE, TIME AND PLACE: On March 28th, 2024, at 2.30 p.m., at TIM S.A. ("Company"), located at Avenida João Cabral de Mello Neto, No. 850, South Tower, 13th floor, Barra da Tijuca, in the city and State of Rio de Janeiro.

PRESENCE: Shareholders representing more than two thirds (2/3) of the total capital stock, including holders of the American Depositary Receipts, pursuant to (1) the signatures on the Shareholders'

Attendance Book; and (2) by the valid distance voting ballots received on the terms of the Brazilian Securities Commission ("CVM") rules. Also attended the meeting, either in person or by means of videoconference, Messrs. Alberto Mario Griselli, Diretor Presidente e Diretor de Relações com Investidores (Chief Executive Officer and Investor Relations Officer), Andrea Palma Viegas Marques, Diretora Financeira (Chief Financial Officer); Bruno Mutzenbecher Gentil, Business Support Officer; Mario Girasole, Regulatory and Institutional Affairs Officer; Maria Antonietta Russo, People, Culture & Organization Officer; Claudio Creo, Director of the Risk & Compliance area; Nicandro Durante, Chairman of the Board of Directors, of the Compensation Committee and of the Environmental, Social & Governance Committee; Fabiane Reschke, Diretora Jurídica (Legal Officer); Walmir Urbano Kesseli, Chairman of the Fiscal Council; Gesner José de Oliveira Filho, member of the Board of Directors and Coordinator of the Statutory Audit Committee; Flavia Maria Bitencourt, member of the Board of Directors and Member of the Statutory Audit Committee; and Herculano Aníbal Alves, member of the Board of Directors and Chairman of the Control and Risks Committee. It is also registered the attendance, by videoconference, of Mr. Fernando de Magalhães, representative of the Company's independent auditors, Ernst & Young Auditores Independentes S/S ("EY"); and of Messrs. André Alves e Victor Figueira, representatives of Advisia Consultoria de Gestão Empresarial Ltda, to provide clarifications on issues that may be raised by Shareholders.

BOARD: Chairman - Mrs. Simone Paulino de Barros; Secretary - Mrs. Fabiane Reschke.

PUBLICATIONS AND SUMMONS: (1) The management's report, the financial statements, the Fiscal Council's opinion, the Statutory Audit Committee's Report and the independent auditors' report, related to the fiscal year ended on December 31st, 2023, were published on February 25th, 26th and 27th, 2024, on pages C9 to C19 of the newspaper Valor Econômico. All documents related to the matters to be resolved at this Annual and Extraordinary Shareholders' Meeting were also made available to shareholders on the Investor Relations websites of the Company, the CVM, the Securities and Exchange Commission ("SEC") and B3 S.A. - Brasil Bolsa, Balcão ("B3"); and (2) The Call Notice was published on February 27th,28th and 29th, 2024, on pages B5, A7 and B6 of the newspaper Valor Econômico, respectively.

On Annual Shareholders' Meeting: (1) To resolve on the management's report and the financial statements of the Company for the fiscal year ended on December 31st, 2023; (2) To resolve on the management's proposal for the allocation of the results of the 2023 fiscal year and the distribution of dividends by the Company; (3) To ratify the appointment of the Company's Board of Directors' Member, previously appointed at the Board of Directors' Meeting held on July 31st, 2023; (4) To resolve on the composition of the Fiscal Council of the Company; (5) To elect the members of the Board of Directors of the Company; and (6) To resolve on the compensation proposal for the Company's management, members of Committees and members of the Fiscal Council of the Company for the 2024 fiscal year.

On Extraordinary Shareholders' Meeting: (1) To resolve on the proposal for the extension of the Cooperation and Support Agreement, through the execution of its 17th amendment, to be entered into between Telecom Italia S.p.A., on the one hand, and the Company, on the other hand; (2) To resolve on the Company's Long-Term Incentive Plan proposal; and (3) To resolve on the amendment and restatement of the Company's By-laws.

RESOLUTIONS: First, the consolidated voting map of the votes received by the distance voting ballots was read, which was distributed to the attendees and was also available for consultation, pursuant to the Section 48, paragraph 4 of CVM Resolution No. 81 of March 29th, 2022. Then, the Chairman proposed: (1) the dismissal of the reading of the other documents related to the Agenda to be discussed on this Annual and Extraordinary Shareholders' Meeting, according to the Section 134 of theLaw No. 6,404/76 ("Brazilian Corporation Law"), taking into account that the shareholders are fully aware of the contents thereof; (2) the recording of these minutes as a summary and its publication without the signatures of all shareholders, in accordance with Section 130, paragraphs 1 and 2, of the Brazilian Corporation Law, respectively; (3) the voting statements, abstentions, protests and dissidences, eventually casted, were received, numbered and certified by the Board, and be filed at the Company's headquarters, pursuant to Section 130, paragraph 1, of the Brazilian Corporation Law; and (4) that the minutes of the Annual and Extraordinary Shareholders' Meeting be recorded as a single document, pursuant to Section 131, sole paragraph, of the Brazilian Corporation Law. Without any opposition, the shareholders attending the meeting agreed with the proposals presented by the Chairman. Finally, after analysis and discussion of the items in the Agenda, the shareholders resolved:

On Annual Shareholders' Meeting:

(1) To approve, by the majority of the votes casted, as per the consolidated voting map, in the form of Annex I, the management's report and the individual and consolidated financial statements of the Company, related to the fiscal year ended on December 31st, 2023, which were duly audited by the independent auditors of the Company, EY, with its respective report, as well as with the opinion of the Company's Fiscal Council and the report of the Company's Statutory Audit Committee.

(2) To approve, by the majority of votes casted, as per the consolidated voting map, in the form of Annex I, the management's proposal to allocate the results related to the fiscal year of 2023, along with the opinion of the Fiscal Council, which contemplates that the net profit of the fiscal year 2023, in the amount of R$2,837,422,255.02 (two billion, eight hundred and thirty-seven million, four hundred and twenty-two thousand, two hundred and fifty-five reais and two cents), shall be allocated as follows:

(2.1) For the Profit Reserve, it shall be allocated the amount of R$237,828,111.99 (two hundred and thirty-seven million, eight hundred and twenty-eight thousand, one hundred and eleven reais and ninety-nine cents), referring to the amount of tax benefits used by the Company in the year 2023;

(2.2) To the Legal Reserve, according to Section 193 of the Brazilian Corporation Law, it shall be allocated the amount of R$ 129,979,707.15 (one hundred and twenty-nine million, nine hundred andseventy-nine thousand, seven hundred and seven reais and fifteen cents), equivalent to five percent (5%) of the Company's net profits in the fiscal year of 2023;

(2.3) As interest on shareholders' equity (gross), the amount of R$ 1,600,000,000.00 (one billion, six hundred million reais), at the gross value of R$0,66097626827 (zero, point, six, six, zero, nine, seven, six, two, six, eight, two, seven cents) per share, which payments were approved during the year of 2023 and paid on May 9th, 2023, July 12th, 2023, October 23rd, 2023 and on January 23rd, 2024, as follows: (i) the amount of R$617,403,608.97 (six hundred and seventeen million, four hundred and three thousand, six hundred and eight reais and ninety-seven cents) is imputed to the mandatory minimum dividend and (ii) the remaining amount of R$982,596,391.03 (nine hundred and eighty-two million, five hundred and ninety-six thousand, three hundred and ninety-one reais and three cents), was distributed as additional dividends to the mandatory minimum set forth in the Company's By-Laws; and

(2.4) To approve, as proposed complementary dividends, the amount of R$1,310,000,000.00 (one billion, three hundred and ten million reais), at the gross value of R$0,54118835070 (zero, point, five, four, one, one, eight, eight, three, five, zero, seven, zero cents) per share, to be paid in April, July and October, 2024, without the application of any monetary restatement index, considering the date of April 9th, 2024 as the date for identification of shareholders entitled to receive such values, as follows: (i) the amount of R$869,614,435.88 (eight hundred and sixty-nine million, six hundred and fourteen thousand, four hundred and thirty-five reais and eighty-eight cents) will be distributed based on the profit of the fiscal year of 2023, and (ii) the remaining amount of R$440,385,564.12 (four hundred and forty million, three hundred and eighty-five thousand, five hundred and sixty-four reais and twelve cents) will be distributed based on profit from previous years, after the deduction of the expansion reserve.

Based on the amounts already distributed as interest on equity (gross) and according to the proposal to distribute complementary dividends, the total amount for the financial year 2023 corresponds to R$2,910,000,000.00 (two billion nine hundred and ten million reais), at a total gross value of R$1.20216461897 (one real, point, two, zero, two, one, six, four, six, one, eight, nine, seven cents)

per share. The gross amount per share may be modified due to the variation in the number of treasury shares, in order to comply with the Company's Long-Term Incentive Plan.

(3) The ratification of the appointment of the Board of Directors' member held on July 31st, 2023, pursuant the terms of Section 150 of the Corporation Law and Section 20, Paragraph 2 of the Company's By-Laws, was put to a vote, which was approved by a majority of the votes casted, as per the consolidated voting map, in the form of Annex I, ratifying the appointment of the Board of Directors' member, as follows:

(i) Gigliola Bonino, Italian, married, bachelor in Economy, bearer of the Italian passport Nr.

YC0517080, valid through November 7th, 2032, domiciled in the City of Rome, Italy, in Corso d'Italia No. 41, 00198.

The Company stated that they have obtained from the Director, whose election is now ratified, the confirmation that she has the necessary qualifications and meet the requirements established by the Corporation Law, by the CVM Instruction No. 367 and by the Company's By-Laws, in order to occupy the position of member of the Company's Board of Directors. The aforementioned member of the Board of Directors will have term of office until the Annual Shareholders' Meeting of the Company to be held in 2025.

(4) To approve, by the majority of the votes casted, as per the consolidated voting map, in the form of Annex I, the composition of the Fiscal Council of the Company with three (3) regular members and three (3) alternate members.

(5) The Chairman inquired the attending minority shareholders of their interest to request the vote in separate as Fiscal Council member, pursuant to Section 161, Paragraph 4, item 'a', of the Brazilian Corporation Law, having the shareholder DOCAS INVESTIMENTOS LTDA. appointed Mr. Elias de Matos Brito as regular member, and Mr. Anderson dos Santos Amorim as alternate; the item was put to vote in separate, without the participation of the controlling shareholder TIM Brasil Serviços e Participações S.A.; as a result, by the majority of the votes casted by the minority shareholders who came forward on this resolution, as per the consolidated voting map, in the form of Annex I, with the votes in favor of the shareholder DOCAS INVESTIMENTOS LTDA. was elected Mr. Elias de Matos Brito, brazilian, divorced, accountant, bearer of the identity card No. 074.806-03, issued by CRC/RJ, enrolled in the CPF/ME under No. 816.669.777-72, domiciled at Uruguaiana street, No. 39, floor 18, Centro, City and State of Rio de Janeiro, as regular member; and Mr. Anderson dos Santos Amorim, married,accountant, bearer of Identity Card No. 105.561/O-0, issued by CRC/RJ, enrolled in the CPF/ME under No. 029.215.847-51, domiciled at Uruguaiana street, No. 39, floor 18, Centro, City and State of Rio de Janeiro, as alternate member.

The shareholder DOCAS INVESTIMENTOS LTDA. stated that they have obtained from the candidates they have appointed for the Fiscal Council and hereby elected, in the terms above, have the necessary qualifications and meet the requirements established by the Law No. 6,404/76 and the Company's By-Laws to occupy the position of member of the Fiscal Council.

Next, it was put to vote the slate of candidates composed by two (2) regular members, and their respective alternate members, as per TIM Brasil Serviços e Participações S.A.'s proposal, being approved, by the majority of the votes casted, as per the consolidated voting map, in the form of Annex I, in order to compose the Fiscal Council were elected:

(i) as regular member, Mr. Walmir Urbano Kesseli, Brazilian, married, economist, bearer of identity card No. 1.440.573-9, issued by SSP/PR, enrolled in the CPF/MF under No. 357.679.019-53, domiciled at Emílio Cornelsen street, No. 344, Apt. 602, Ahú, in the city of Curitiba, State of Paraná, having as alternate member Mr. Carlos Eduardo do Nascimento, Brazilian, married, graduated in Information Technology, bearer of identity card No. 433.450.939-87, issued by SSP/SC, enrolled in the CPF/MF under No. 433.450.939-87, domiciled at Av. Três Marias, No. 1175, house 24, City of Curitiba, State of Paraná; and

(ii) as regular member, Mrs. Heloisa Belotti Bedicks, Brazilian, married, economist, bearer of the identity card No. 8.394.969-0, issued by SSP/SP, enrolled in the CPF/MF under No. 048.601.198-43, domiciled at Alameda dos Anapurus, No. 883, Apt. 141, Moema, in the City and State of São Paulo; having as alternate member Mrs. Ana Maria Gati, Brazilian, separated, engineer, bearer of identity card No. 15893781-8, issued by SSP/SP, enrolled in the CPF/MF under No. 102.095.638-00, domiciled at Pensilvânia Street, No. 558 - 52, City of Monções, State of São Paulo.

The shareholder TIM Brasil Serviços e Participações S.A. that appointed the members of the Fiscal Council hereby elected, in the terms above, stated that they have the necessary qualifications and meet the requirements established in the Brazilian Corporation Law and the Company's By-laws to occupy the position of member of the Fiscal Council.

It is registered that all of the Fiscal Council's members hereby elected shall remain in the position until the Annual Shareholders' Meeting of the Company to be held in 2025. The Fiscal Council's members shall be invested in the positions by fulfilling the applicable conditions and signing the respective terms of investiture, as well as the other pertinent documents, in the form and within the period established in the Brazilian Corporation Law, the Company's By-laws and in the Novo Mercado Regulations of B3.

(6) To approve, by the majority of the votes casted, as per the consolidated voting map, in the form of Annex I, the compensation proposal for the administrators for the fiscal year of 2024, as follows:

(i) Compensation to the Board of Directors: annual global compensation in the amount of R$4,860,000.00 (four million, eight hundred and sixty thousand reais) to be attributed to the directors individually, in accordance with the resolutions of the Board of Directors;

(ii) Compensation to the Committees: annual global compensation in the amount of R$3,024,000.00 (three million and twenty-four thousand reais) to be attributed to the members of the advisory committees to the Board of Directors, in accordance with the resolutions of the Board of Directors;

(iii) Compensation to the Fiscal Council: annual global compensation in the amount of R$678,000.00 (six hundred and seventy-eight thousand reais); and

(iv) Compensation to the Board of Officers: annual global compensation in the amount of R$42,814,000.00 (forty-two million, eight hundred and fourteen thousand reais), considering the amounts related to (i) pro labore; (ii) short-term incentives/bonus; (iii) long-term incentives; (iv) direct and indirect benefits; and (v) forecast of possible expenses with terminations and hiring.

On Extraordinary Shareholders' Meeting:

(1) To approve, by the majority of votes casted, as per the consolidated voting map, in the form of Annex I, being expressly registered the abstention of vote by the controlling shareholder TIM BrasilServiços e Participações S.A., the twelve (12) months extension of the Cooperation and Support

Agreement ("Agreement") between Telecom Italia S.p.A., on the one hand, and the Company, on the other hand, until April 30th, 2025, in the amount corresponding in reais of up to €2,752,523.00 (two million, seven hundred and fifty-two thousand, and five hundred and twenty-three Euros), according to the proposal submitted to the Statutory Audit Committee and to the Board of Directors at their respective meetings held on February 26th, 2024, all in accordance with the documents previously disclosed on the websites of the Company, of the CVM, of the SEC and of the B3 about the agreement's background, being the Officers of the Company hereby authorized to perform any and all acts that may be deemed necessary in order to proceed with the extension of the Agreement.

(2) To approve, by the majority of votes casted, as per the consolidated voting map, in the form of Annex I, the Company's Long-Term Incentive Plan, according to the proposal submitted to the Compensation Committee and to the Board of Directors at their respective meetings held on February 6th, 2024 and described in item 11 of the Management's Proposal.

(3) To ratify, by the majority of votes casted, as per the consolidated voting map, in the form of Annex I, the management's proposal of the amendment and consolidation of the Company's By-Laws, as provided for in item 12 of the Management's Proposal, which aims to improve certain Company's operational aspects.

Consequently, the Company's By-laws will come into force under the terms and in the form of the consolidated version contained in Annex II to these minutes.

CLARIFICATIONS: The Board received and registered the votes and the abstentions casted by the shareholders that attended this Annual and Extraordinary Shareholders' Meeting, which were properly presented and computed in the resolutions above, as per the consolidated voting map attached hereto.

VOTING MAP: Pursuant to Section 33, paragraph 4, of the CVM Resolution No. 80/2022, the consolidated voting map attached hereto, which is part of these minutes, indicates the number of votes in favor, against and the abstentions for each resolution, as well as the respective percentage.

CLOSING: With nothing further to discuss, the Chairman of the Board suspended the meeting for the necessary time to finalize these minutes. As the session was reopened, the minutes were read, approved by all the attending shareholders and executed by the Chairman, by the Secretary of the Board and by the attending shareholders who willing to sign them.

I hereby certify that these minutes are the faithful copy of the original version duly recorded in the respective book.

Rio de Janeiro (RJ), March 28th, 2024.

FABIANE RESCHKE

Secretary

TIM S.A.

Ordinary and Extraordinary General Meeting 2024

Final Vote Report

Number of Shares / Percentage of Participants
Annual Shareholder's Meeting	Approve (Yes)	Reject (No)	Abstain
Resolution 1 - Financial Statements 2023 2.038.143.808 96,33% 2.069.587 0,10% 75.611.997 3,57%
Resolution 2 - Allocation of the Results 2023 2.096.365.526 99,08% 25.025 0,00% 19.434.841 0,92%
Resolution 3 - To ratify the appointments of Ms. Gigliola Bonino as Member of Board of Directors 1.831.952.527 86,58% 264.410.672 12,50% 19.462.193 0,92%
Resolution 4 - To resolve on the composition of the Fiscal Council of the Company 2.096.341.321 99,08% 41.315 0,00% 19.442.756 0,92%
Resolution 5 - Indication of all the names that make up the slate 2.095.791.693 99,05% 600.103 0,03% 19.433.596 0,92%
Resolution 6 - If one of the candidates leaves the single group to accommodate the election in a separate manner, the votes corresponding to your shares can still be given to the chosen group? 1.679.405.310 79,37% 413.286.806 19,53% 23.133.276 1,09%
Resolution 7 - Would you like to request the separate election of a member of the Fiscal Council?¹ 42.249.120 9,63% 104.070.564 23,72% 292.400.482 66,65%
Resolution 7A - Indication minority shareholder Docas Investimento Ltda. 19.276.091 100,00% 0 0,00% 0 0,00%
ResoluƟon 8 - CompensaƟon Proposal 2024 1.813.298.551 85,70% 279.269.365 13,20% 23.257.476 1,10%
Extraordinary Shareholder's Meeting	Approve (Yes)	Reject (No)	Abstain
Resolution 1 - Cooperation and Support Agreement² 488.082.531 23,03% 44.275 0,00% 1.631.418.742 76,97%
Resolution 2 - Long-Term Incentive Plan Proposal 1.778.321.014 83,90% 321.781.123 15,18% 19.443.411 0,92%
Resolution 3 - Amendment and Restatement of the Company's By-laws 2.099.899.852 99,07% 197.845 0,01% 19.447.851 0,92%

• 1 Only one minority shareholders, who attended in person, indicated candidate, as expressed in Item 7A. The other shareholders did not indacate candidates.

• 2 Votes considering the abstention of the controlling shareholder TIM Brasil Serviços e Participações S.A. 5

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