UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 6-K/A

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

Date of Report: February 17, 2023

Commission File Number: 001-39570

TIM S.A.
(Exact name of Registrant as specified in its Charter)

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

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 ☒

MATERIAL FACT

CLARIFICATIONS ON THE GUIDANCE UPDATE

TIM S.A. (“Company” or “TIM) (B3: TIMS3; NYSE: TIMB), in response to Official Letter No. 59/2023/CVM/SEP/GEA-2 and seeking to complement the published growth projections, reiterates the targets with the details below:

TIM informs its shareholders, the market in general and to other interested parties the result of the projections for the Strategic Plan 2022-2024 - disclosed to the market through a Material Fact dated as of February 23^rd, 2022 and its complement, disclosed to the market through a Material Fact dated May 4^th, 2022 - and update the projections for the next triennium (2023-2025).

The Company publishes this assessment after a year of consistent improvements, with the full achievement of the short-term goals outlined in its 2022-2024 Plan, which demonstrates the success of the strategy and consistent execution throughout 2022. These results were achieved in a year of great challenges and uncertainties in the external environment, but of great opportunities and sectoral transformations, of which TIM is the protagonist: the launch of 5G technology and the end of the cycle of consolidation of the mobile market.

* The “Double Digit” reference scale refers to growth ≥ 10% and < 100%.

For this new triennium, TIM projects an improvement in overall business dynamics, driven by the combination of a larger revenue base

with a solid margin recovery trend and better CAPEX efficiency opportunities and a clear path to optimization of lease spending. This dynamic will provide an expansion of cash flow, generating additional space for shareholder remuneration.

In the table below, TIM highlights the short and mid-term objectives for the period 2023-2025.

Note: These projections do not consider the implementation of tax reforms, regulatory changes, or new frequency auctions.

Lastly, TIM presents, as an attachment to this Material Fact, additional slides about the construction of 2023-2025 Strategic Plan and its guidance.

Rio de Janeiro, February 17th, 2023.

¹ IoC = Interest on Capital

² CAGR 22-25 = Compound Annual Growth Rate between the years 2022 and 2025.

³ ∑ 23-25 = sum of absolute values for the years 2023, 2024 and 2025.

⁴ EBITDA-AL: Earnings Before Interests, Taxes, Depreciation and Amortization After Leases. The driver reflects the discount EBITDA of lease payments.

⁵ The target considers announcements of dividends and interest on equity in gross form.

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.