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TRADE ACCOUNTS RECEIVABLE (Tables)
 12 Months Ended
Dec. 31, 2023
TRADE ACCOUNTS RECEIVABLE  
Schedule of trade accounts receivables
12.31.202312.31.2022
Services and goods(1)
10,996,158 10,411,091 
Interconnection amounts(1)/(2)
683,876 824,960 
Vivo Money FIDC358,000 182,805 
Amounts from related parties (Note 29)(1)
68,924 67,669 
Gross accounts receivable12,106,958 11,486,525 
Estimated impairment losses(2,437,845)(2,396,382)
Net accounts receivable9,669,113 9,090,143 
Current 9,318,077 8,691,114 
Non-current 351,036 399,029 
(1)The consolidated include R$2,551,270 and R$2,339,241 to be billed to customers on December 31, 2023 and 2022, respectively. It also includes the amounts of contractual assets (Note 25.a), shown in item d), of this note.
(2)Refer to billed amounts from other telecommunications operators.
Schedule of non-current trade accounts receivable
12.31.202312.31.2022
B2B merchandise resale portion – 24 months
207,405 235,368 
Vivo TECH product(1)
424,404 443,761 
Nominal amount receivable631,809 679,129 
Deferred financial income(73,696)(88,610)
Present value of accounts receivable558,113 590,519 
Estimated impairment losses(207,077)(191,490)
Net amount receivable 351,036 399,029 
(1)The maturity schedule of the nominal amounts and the present value of the Vivo TECH product does not exceed five years.
Schedule of amounts receivable, by maturity
12.31.202312.31.2022
Falling due7,887,693 7,575,318 
Overdue – 1 to 30 days1,134,381 876,229 
Overdue – 31 to 60 days270,926 189,164 
Overdue – 61 to 90 days140,426 139,827 
Overdue – 91 to 120 days138,234 121,984 
Overdue – over 120 days97,453 187,621 
Total9,669,113 9,090,143 
Schedule of changes in contractual assets arising from the initial adoption of IFRS 15
Schedule of changes in estimated losses for impairment
Balance on December 31, 2021(2,171,336)
Supplement to estimated losses, net of reversal (Note 26)(1,315,614)
Write-off1,126,600 
Business combination – Garliava (note 1.c.3)
(36,032)
Balance on December 31, 2022(2,396,382)
Supplement to estimated losses, net of reversal (Note 26)(1,362,678)
Write-off1,321,215 
Balance on December 31, 2023(2,437,845)