# EDGAR Filing Document

**Accession Number:** 0001826168
**File Stem:** 0001292814-26-002915
**Filing Date:** 2026-5
**Character Count:** 4179
**Document Hash:** bfdf7ea16015c7b501736abe6059b961
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-26-002915.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001292814-26-002915

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260630

**FILED AS OF DATE**: 20260508

**DATE AS OF CHANGE**: 20260508

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIM S.A.
- **CENTRAL INDEX KEY:** 0001826168
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D5
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39570
- **FILM NUMBER:** 26960013

**BUSINESS ADDRESS:**
- **STREET 1:** JOAO CABRAL DE MELO NETO AVENUE
- **STREET 2:** 850 - NORTH TOWER - 12TH FLOOR
- **CITY:** RIO DE JANEIRO, RJ
- **STATE:** D5
- **ZIP:** 22775-057
- **BUSINESS PHONE:** (55) 21-4109-4167

**MAIL ADDRESS:**
- **STREET 1:** JOAO CABRAL DE MELO NETO AVENUE
- **STREET 2:** 850 - NORTH TOWER - 12TH FLOOR
- **CITY:** RIO DE JANEIRO, RJ
- **STATE:** D5
- **ZIP:** 22775-057

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**<br> **WASHINGTON, D.C. 20549**

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**FORM 6-K**

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**REPORT OF FOREIGN PRIVATE ISSUER<br> PURSUANT TO RULE 13a-16 OR 15d-16<br> UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**Date of Report: May 8, 2026**

**Commission File Number: 001-39570**

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**TIM S.A.**<br> **(Exact name of Registrant as specified in its Charter)**

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**João Cabral de Melo Neto Avenue, 850 – North Tower – 12<sup>th</sup> floor<br> 22775-057 Rio de Janeiro, RJ, Brazil**<br> **(Address of principal executive office)**

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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 ☒ 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 ☒

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 ☒

![](timb202605086k_001.jpg)

**TIM S.A.**

**Publicly-Held Company**

**Corporate Taxpayer's ID CNPJ/MF 02.421.421/0001-11**

**Corporate Registry NIRE 33.300.324.631**

**NOTICE TO DEBENTURE HOLDERS**

2<sup>nd</sup> DEBENTURE ISSUANCE OF TIM S.A.

Step-Down for evidence of achievement of the "Eco-Efficiency Target"

**TIM S.A. ("TIM" or "Company" or "Issuer")** hereby informs the holders of the debentures of the 2nd (second) Issuance of Simple, Non-Convertible Debentures, of the Unsecured Type, in a Single Series, for Public Distribution with Restricted Efforts of TIM S.A. ("Deed of Issue"), the following:

&nbsp;&nbsp;&nbsp;&nbsp;1. The Issuer declares, for all
purposes, the achievement of the "Eco-Efficiency Target", as defined in the Deed of Issue, which determines to increase by 80%
or more the Eco-efficiency in data traffic (bit/joule) by December 2025, in relation to the base year of 2019;

&nbsp;&nbsp;&nbsp;&nbsp;2. As a result, the achievement
of the target will imply a reduction in the remunerative interest by 0.125%, valid for the subsequent capitalization period, that is,
as of June 15, 2026 (inclusive);

&nbsp;&nbsp;&nbsp;&nbsp;3. The "Eco-Efficiency Target"
was validated by the external verifier, Bureau Veritas Certification Brasil, according to the Second Party Opinion Statement 2026 available
on the Company's Investor Relations website through this link.

The Company's Management, through its Investor Relations area, is available to debenture holders, shareholders and the market for further clarification.

Rio de Janeiro, May 8, 2026.

**TIM S.A.**

Vicente de Moraes Ferreira

Investor Relations Officer

**SIGNATURES**

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.

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| | | |
|:---|:---|:---|
|  | TIM S.A. | TIM S.A. |
| Date: May 8, 2026 | By: | /s/ Alberto Mario Griselli |
|  |  | Alberto Mario Griselli |
|  |  | Chief Executive Officer |

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