A method for performing, by a first user equipment, wireless communication is proposed. The method may comprise the steps of: transmitting a positioning reference signal (PRS) to a plurality of second user equipments; receiving, from the plurality of second user equipments, location information of the plurality of second user equipments and time of arrival (TOA) values of the plurality of second user equipments; and determining a location of the first user equipment on the basis of the location information of the plurality of second user equipments and the TOA values of the plurality of second user equipments. For example, the TOA values may be determined on the basis of a time when the plurality of second user equipments receive the PRS.