iQSTEL (IQST) 10-K 14 Apr 23 2022 FY Annual report Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2022	Apr. 10, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-55984
Entity Registrant Name	IQSTEL Inc.
Entity Central Index Key	0001527702
Entity Tax Identification Number	45-2808620
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line Two	300 Aragon Avenue
Entity Address, Address Line Three	Suite 375
Entity Address, City or Town	Coral Gables
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33134
City Area Code	954
Local Phone Number	951-8191
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		164,176,688
Auditor Firm ID	1013
Auditor Name	Urish Popeck & Co., LLC
Auditor Location	Pittsburgh, PA

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 1,329,389	$ 3,334,813
Accounts receivable, net	4,209,125	2,540,515
Inventory	26,124
Due from related parties	326,324	424,086
Prepaid and other current assets	545,628	267,110
Total Current Assets	6,436,590	6,566,524
Property and equipment, net	401,021	409,382
Intangible assets	99,592	99,592
Goodwill	5,172,146	1,537,742
Deferred tax assets	440,135	446,402
TOTAL ASSETS	12,549,484	9,059,642
Current Liabilities
Accounts payable	2,254,636	1,474,595
Accrued and other current liabilities	2,482,352	307,049
Due to related parties	26,613	26,613
Loans payable - net of discount of $0 and $7,406	94,342	315,450
Loans payable - related parties	235,949	239,308
Derivative liabilities	1,357,787
Total Current Liabilities	6,451,679	2,363,015
Loans payable, non-current	108,150	119,295
Employee benefits, non-current	154,238	156,434
TOTAL LIABILITIES	6,714,067	2,638,744
Stockholders' Equity
Common stock: 300,000,000 authorized; $0.001 par value 161,595,511 and 147,477,358 shares issued and outstanding, respectively	161,595	147,477
Additional paid in capital	31,136,120	25,842,982
Accumulated deficit	(24,504,395)	(18,536,921)
Accumulated other comprehensive loss	(33,557)	(36,658)
Equity attributed to stockholders of iQSTEL Inc.	6,759,794	7,416,911
Deficit attributable to noncontrolling interests	(924,377)	(996,013)
TOTAL STOCKHOLDERS' EQUITY	5,835,417	6,420,898
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	12,549,484	9,059,642
Preferred Class A [Member]
Stockholders' Equity
Preferred stock: 1,200,000 authorized; $0.001 par value	10	10
Preferred Class B [Member]
Stockholders' Equity
Preferred stock: 1,200,000 authorized; $0.001 par value	21	21
Preferred Class C [Member]
Stockholders' Equity
Preferred stock: 1,200,000 authorized; $0.001 par value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jan. 07, 2021	Nov. 03, 2020
Debt Instrument, Unamortized Discount	$ 0	$ 7,406
Preferred Stock, Shares Authorized	1,200,000	1,200,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	161,595,511	147,477,358
Common Stock, Shares, Outstanding	161,595,511	147,477,358
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	10,000	10,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	10,000	10,000
Preferred Stock, Shares Outstanding	10,000	10,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized	200,000	200,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	21,000	21,000
Preferred Stock, Shares Outstanding	21,000	21,000
Series C Preferred Stock [Member]
Preferred Stock, Shares Authorized	200,000	200,000	200,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 93,203,532	$ 64,702,018
Cost of revenue	91,412,016	63,168,303
Gross profit	1,791,516	1,533,715
Operating expenses
General and administration	4,983,176	4,517,631
Total operating expenses	4,983,176	4,517,631
Operating loss	(3,191,660)	(2,983,916)
Other income (expense)
Other income	118,871	4,426
Other expenses	(112,962)	2,684
Interest expense	(29,641)	(675,481)
Change in fair value of derivative liabilities	(2,650,369)	317,080
Loss on settlement of debt		(528,794)
Total other expense	(2,674,101)	(880,085)
Net loss before provision for income taxes	(5,865,761)	(3,864,001)
Income taxes
Net loss	(5,865,761)	(3,864,001)
Less: Net income (loss) attributable to noncontrolling interests	101,713	(26,228)
Net loss attributed to stockholders of iQSTEL Inc.	(5,967,474)	(3,837,773)
Comprehensive income (loss)
Foreign currency adjustment	6,080	74,849
Total comprehensive loss	(5,859,681)	(3,789,152)
Less: Comprehensive income attributable to noncontrolling interests	104,692	10,448
Net comprehensive loss attributed to stockholders of iQSTEL Inc.	$ (5,964,373)	$ (3,799,600)
Basic and diluted loss per common share	$ (0.04)	$ (0.03)
Weighted average number of common shares outstanding - Basic and diluted	151,850,443	135,383,893

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Comprehensive Income [Member]	Total	Noncontrolling Interest [Member]	AOCI Including Portion Attributable to Noncontrolling Interest [Member]
Balance - December 31, 2021 at Dec. 31, 2020	$ 10		$ 118,133	$ 13,267,261	$ (14,699,148)	$ (74,831)	$ (1,388,575)	$ (1,006,461)	$ (2,395,036)
Shares, Issued at Dec. 31, 2020	10,000		118,133,432
Preferred stock issued for conversion of common stock		$ 21	$ (21,000)	20,979
[custom:PreferredStockIssuedForConversionOfCommonStockShares]		21,000	(21,000,000)
Common stock issued for cash			$ 41,563	6,394,687			$ 6,436,250		6,436,250
Stock Issued During Period, Shares, New Issues			41,562,500				51,638,526
Common stock issued for settlement of debt			$ 2,230	2,054,300			$ 2,056,530		2,056,530
[custom:CommonStockIssuedForSettlementOfDebtShares]			2,230,394
Common stock issued for service			$ 195	284,505			$ 284,700		284,700
Stock Issued During Period, Shares, Issued for Services			195,000				195,000
Common stock issued for compensation			$ 1,320	1,036,248			$ 1,037,568		1,037,568
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			1,320,000
Common stock issued for forbearance of debt			$ 250	49,675			49,925		49,925
[custom:CommonStockIssuedForForbearanceOfDebtShares]			250,000
Common stock issued for conversion of debt			$ 6,081	416,214			422,295		422,295
Stock Issued During Period, Shares, Conversion of Convertible Securities			6,080,632
Common stock payable				52,161			52,161		52,161
[custom:CommonStockPayableShares]
Related party debt to equity swap				1,647,150			1,647,150		1,647,150
[custom:RelatedPartyDebtToEquitySwapShares]
Cancellation of common stock			$ (1,295)	(88,809)			(90,104)		(90,104)
[custom:CancellationOfCommonStockShares]			(1,294,600)
Resolution of derivative liabilities upon exercise of warrants				708,611			708,611		708,611
Foreign currency translation adjustments						38,173	38,173	36,676	74,849
Net (loss) income					(3,837,773)		(3,837,773)	(26,228)	(3,864,001)
Balance - December 31, 2022 at Dec. 31, 2021	$ 10	$ 21	$ 147,477	25,842,982	18,536,921	(36,658)	7,416,911	(996,013)	6,420,898
Shares, Issued at Dec. 31, 2021	10,000	21,000	147,477,358
[custom:PreferredStockIssuedForConversionOfCommonStockShares]		21,000
Common stock issued for cash			$ 2,000	998,000			$ 1,000,000		1,000,000
Stock Issued During Period, Shares, New Issues			2,000,000				14,118,153
Common stock issued for settlement of debt			$ 161	80,513			$ 80,674		80,674
[custom:CommonStockIssuedForSettlementOfDebtShares]			161,367
Common stock issued for compensation			$ 240	107,360			107,600		107,600
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			240,000
Common stock issued for forbearance of debt
Common stock payable				18,900			18,900		18,900
Related party debt to equity swap
[custom:CancellationOfCommonStockShares]			(1,294,600)
Resolution of derivative liabilities upon exercise of warrants				1,792,582			1,792,582		1,792,582
Foreign currency translation adjustments						3,101	3,101	2,979	6,080
Net (loss) income					(5,967,474)		(5,967,474)	101,713	(5,865,761)
Common stock issued for acquisitions of subsidiaries			$ 5,067	1,544,933			1,550,000	(33,056)	1,516,944
Stock Issued During Period, Shares, Acquisitions			5,066,667
Common stock issued for asset acquisition			$ 550	356,950			357,500		357,500
[custom:StockIssuedDuringPeriodSharesAssetAcquisition]			550,000
Common stock issued for warrant exercises			$ 6,100	393,900			400,000		400,000
Stock Issued During Period, Shares, Conversion of Units			6,100,119
Balance - December 31, 2022 at Dec. 31, 2022	$ 10	$ 21	$ 161,595	$ 31,136,120	$ (24,504,395)	$ (33,557)	$ 6,759,794	$ (924,377)	$ 5,835,417
Shares, Issued at Dec. 31, 2022	10,000	21,000	161,595,511

Consoolidated Statements of Cas

Consoolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (5,865,761)	$ (3,864,001)	$ (3,864,001)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	126,500		1,284,325
Bad debt expense	34,376	0	0
Write-off of due from related party			10,148
Depreciation and amortization	120,117		91,474
Amortization of debt discount	7,407		450,771
Change in fair value of derivative liabilities	2,650,369		(317,080)
Loss on settlement of debt			528,794
Prepayment and default penalty			122,020
Changes in operating assets and liabilities:
Accounts receivable	(799,533)		(39,862)
Inventory	(26,124)
Prepaid and other current assets	(23,728)		(91,066)
Due from related party	96,863
Accounts payable	(265,511)		(1,231,946)
Accrued and other current liabilities	2,179,965		(95,758)
Net cash used in operating activities	(1,765,060)		(3,152,181)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions of subsidiaries, net of cash acquired	(1,889,132)		(60,000)
Purchase of property and equipment	(112,074)		(153,183)
Purchase of intangible assets			(77,717)
Payment of loan receivable - related party	(1,000)		(220,674)
Collection of amounts due from related parties	700		226
Net cash used in investing activities	(2,001,506)		(511,348)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans payable			600,000
Repayments of loans payable	(232,018)		(344,483)
Repayment of loans payable - related parties			(90,787)
Proceeds from common stock issued	1,100,000		6,336,250
Proceeds from exercise of warrants	400,000
Proceeds from issuance of common stock purchase options	500,000
Repayment of convertible notes	0	250,000	(250,000)
Net cash provided by financing activities	1,767,982		6,250,980
Effect of exchange rate changes on cash	(6,840)		(5,954)
Net change in cash	(2,005,424)		2,581,497
Cash, beginning of period	3,334,813	3,334,813	753,316
Cash, end of period	1,329,389	3,334,813	3,334,813
Supplemental cash flow information
Cash paid for interest	3,333		126,818
Cash paid for taxes
Non-cash transactions:
Common stock payable	18,900	52,161	52,161
Common stock issued for asset acquisition	357,500
Common stock issued for acquisitions of subsidiaries	1,550,000
Common stock issued for conversion of debt		422,295	422,295
Common stock issued for exercise of cashless warrants	3,790
Resolution of derivative liabilities upon exercise of warrants	1,792,582	708,611	708,611
Related party debt forgiveness		1,647,150	1,647,150
Common stock issued for settlement of debt	80,674		2,056,530
Common stock issued for forbearance of debt		49,925	49,925
Preferred stock issued for conversion of common stock			21
Subscription receivable		$ 100,000	$ 100,000

NOTE 1 -ORGANIZATION AND DESCRI

NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS Organization and Operations iQSTEL Inc. (“iQSTEL”, “we”, “us”, or the “Company”) was incorporated under the laws of the State of Nevada June 24, 2011 The Company has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with 404 active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers. Acquisitions On May 13, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% Whisl telecom LLC (“Whisl”) On June 1, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% Smartbiz Telecom LLC (“Smartbiz”). Both acquisitions are detailed in Note 4. COVID-19 A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies experienced disruptions in their operations and in markets served. The Company has instituted some and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at December 31, 2022. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A new prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or lia ate of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur, and additional information is obtained.

NOTE 2 -SUMMARY OF SIGNIFICANT

NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States of America. The Company’s fiscal year end is December 31. Consolidation Policy The consolidated financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (“Etelix”), SwissLink Carrier AG (“Swisslink”), ITSBCHAIN, LLC (“ItsBchain”), QGLOBAL SMS, LLC (“QGlobal”), IoT Labs, LLC (“IoT Labs”), Global Money One Inc (“Global Money One”), Whisl Telecom LLC (“Whisl”) and Smartbiz Telecom LLC (“Smartbiz”). All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Business Combinations In accordance with ASC 805-10, “ Business Combinations Foreign Currency Translation and Re-measurement The Company translates its foreign operations to U.S. dollars in accordance with ASC 830, “ Foreign Currency Matters The functional currency and reporting currency of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz and Global Money One is the U.S. dollar, while SwissLink’s functional currency is the Swiss Franc (“CHF”). SwissLink translates their records into U.S. dollars as follows: • Assets and liabilities at the rate of exchange in effect at the balance sheet date • Equities at historical rate • Revenue and expense items at the average rate of exchange prevailing during the period Adjustments arising from such translations are included in accumulated other comprehensive income (loss) in stockholders’ equity. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had no Accounts Receivable and Allowance for Uncollectible Accounts Substantially all of the Company’s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential for recovery is considered remote. During the years ended December 31, 2022 and 2021, the Company recorded bad debt expense of $34,376 $0 Inventory Inventories, consisting of smart gas parts, are primarily accounted for using the first-in-first-out (“FIFO”) method of accounting. Inventories are measured at the lower of cost and net realizable value. The Company estimates the net realizable value of inventories based on an assessment of expected sales prices. Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value. Fixed Assets Fixed assets, consisting of telecommunications equipment and software, are recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized over the assets’ estimated useful lives of 3 years 5 years 5 years Impairment of tangible and intangible assets Tangible and intangible assets (excluding goodwill) are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of assets. Goodwill We allocate goodwill to reporting units based on the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary, reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit. Retirement Benefit Costs Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments to defined contribution schemes where the Company’s obligations under the schemes are equivalent to those arising in a defined contribution retirement benefit scheme. For defined benefit schemes, the cost of providing benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date. Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in which it occurs. The retirement benefit obligation recognized in the balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value of available refunds and reductions in future contributions to the scheme. Net Income (Loss) Per Share of Common Stock The Company has adopted ASC 260, ”Earnings per Share” Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. During the year ended December 31, 2022 12 customers represented 88% of our revenue compared to 7 customers representing 88% of our revenue for the year ended December 31, 2021. For the years ended December 31, 2022 and 2021, 57% and 68% of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio. Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying values of our financial instruments, including, cash; accounts receivable; prepaid and other current assets; accounts payable; accrued liabilities and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related parties due to their related party nature. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized. Related Parties The Company follows ASC 850, “Related Party Disclosures,” Revenue Recognition The Company recognizes revenue from telecommunication services in accordance with ASC 606, “ Revenue from Contracts with Customers.” The Company recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company’s payment terms vary by client. Cost of revenue Costs of revenue represent direct charges from vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendors networks. Lease The Company leases office space for corporate and network monitoring activities and to house telecommunications equipment. In accordance with ASC 842, “ Leases, The office lease meets the definition of a short-term lease because the lease term is 12 months or less. Consequently, consistent with Company’s accounting policy election, the Company does not recognize the right-of-use asset and the lease liability arising from this lease. Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments Credit Losses —Measurement of Credit Losses on Financial Instruments. In June 2022, the FASB issued ASU 2022-03, ASC Subtopic “ Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

NOTE 3 - GOING CONCERN

NOTE 3 - GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 3 - GOING CONCERN	NOTE 3 - GOING CONCERN The Company's consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has suffered recurring losses from operations and does not have an established source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations. During the next year, the Company's foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital. Historically, the Company has relied upon funds from its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure to do so could have a material and adverse effect upon its operations and its stockholders.

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
NOTE 4 - ACQUISITIONS	NOTE 4 - ACQUISITIONS On May 13, 2022, we entered into a Company Acquisition Agreement (Purchase Agreement) with US Acquisitions, LLC, a California limited liability company (Seller) concerning the contemplated sale by Seller and the purchase by us of 51% 51% $1,800,000 $1,250,000 $550,000 1,461,653 On June 1, 2022, we entered into a Purchase Agreement for the purchase of 51% $1,800,000 $800,000 $1,000,000 2,850,330 Smartbiz and Whisl have been included in our consolidated results of operations since the acquisition dates. The following table summarizes the fair value of the consideration paid by the Company: Whisl May 13, Fair Value of Consideration: 2022 Cash $ 1,250,000 1,461,653 550,000 Total Purchase Price $ 1,800,000 Smartbiz June 1, Fair Value of Consideration: 2022 Cash $ 800,000 2,850,330 1,000,000 Total Purchase Price $ 1,800,000 An additional 754,684 shares of common stock were issued to the seller in December 2022 in accordance with the terms of the purchase agreement. The following table summarizes the identifiable assets acquired and liabilities assumed upon acquisition of Smartbiz and Whisl and the calculation of goodwill: Whisl Total purchase price $ 1,800,000 Cash 141,113 Accounts receivable 109,762 Total identifiable assets 250,875 Accounts payable ( 241,426 ) Other current liabilities ( 2,075 ) Total liabilities assumed ( 243,501 ) Net assets 7,374 Non-controlling interest 3,613 Total net assets 3,761 Goodwill $ 1,796,239 Smartbiz Total purchase price $ 1,800,000 Cash 19,755 Accounts receivable 789,515 Total identifiable assets 809,270 Accounts payable ( 807,265 ) Other current liabilities ( 76,839 ) Total liabilities assumed ( 884,104 ) Accumulated deficit ( 74,834 ) Non-controlling interest ( 36,669 ) Total accumulated deficit ( 38,165 ) Goodwill $ 1,838,165 Unaudited combined proforma results of operations for the year ended December 31, 2022 and 2021 as though the Company acquired Smartbiz and Whisl on January 1, 2021, are set forth below: Years Ended December 31, 2022 2021 Revenues $ 103,353,405 $ 77,483,732 Cost of revenues 101,717,011 74,237,359 Gross profit 1,636,394 3,246,373 Operating expenses 5,762,097 6,102,433 Operating loss (4,125,703 ) (2,856,060 ) Other expense (2,674,101 ) (880,112 ) Net Loss $ (6,799,804 ) $ (3,736,172 )

NOTE 5 _ PREPAID AND OTHER CURR

NOTE 5 – PREPAID AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
NOTE 5 – PREPAID AND OTHER CURRENT ASSETS	NOTE 5 – PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets at December 31, 2022 and 2021 consisted of the following: December 31, December 31, 2022 2021 Subscription receivable $ — $ 100,000 Other receivable 120,139 143,187 Prepaid expenses 26,600 23,320 Advance payment 21,000 — Tax receivable 389 603 Deposit for acquisition of asset 357,500 — Security deposit 20,000 — Total prepaid and other current assets $ 545,628 $ 267,110

NOTE 6 _ PROPERTY AND EQUIPMENT

NOTE 6 – PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
NOTE 6 – PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment at December 31, 2022 and 2021 consisted of the following: December 31, December 31, 2022 2021 Telecommunication equipment $ 317,958 $ 258,871 Telecommunication software 640,566 618,125 Other equipment 99,126 108,805 Total property and equipment 1,057,650 985,801 Accumulated depreciation and amortization ( 656,629 ) ( 576,419 ) Total property and equipment $ 401,021 $ 409,382 Depreciation expense for the years ended December 31, 2022 and 2021 amounted to $120,117 $91,474

NOTE 7 _LOANS PAYABLE

NOTE 7 –LOANS PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 7 –LOANS PAYABLE	NOTE 7 –LOANS PAYABLE Loans payable at December 31, 2022 and 2021 consisted of the following: December 31, December 31, Interest 2022 2021 Term rate Bridge Loan $ — $ 222,222 Note was issued on November 1, 2020 and due on January 30, 2022 18.0 % Martus 94,342 100,634 Note was issued on October 23, 2018 and due on January 3, 2023 5.0 % Swisspeers AG — 9,605 Note was issued on April 8, 2019 and due on October 4, 2022 7.0 % Darlene Covid19 108,150 109,690 Note was issued on April 1, 2020 and due on March 31, 2025 0.0 % Total 202,492 442,151 Less: Unamortized debt discount — ( 7,406 ) Total loans payable 202,492 434,745 Less: Current portion of loans payable ( 94,342 ) ( 315,450 ) Long-term loans payable $ 108,150 $ 119,295 Loans payable - related parties at December 31, 2022 and 2021 consisted of the following: December 31, December 31, Interest 2022 2021 Term rate 49% Shareholder of SwissLink $ 19,649 $ 19,929 Note is due on demand 0 % 49% Shareholder of SwissLink 216,300 219,379 Note is due on demand 5 % Total 235,949 239,308 Less: Current portion of loans payable ( 235,949 ) ( 239,308 ) Long-term loans payable $ — $ — During the years ended December 31, 2022 and 2021, the Company borrowed from third parties totaling $0 $600,000 $0 $66,666 $232,018 $344,483 During the years ended December 31, 2022 and 2021, the Company recorded interest expense of $22,234 $191,281 $7,407 $78,481 During the year ended December 31, 2021, a $1,647,150 During the year ended December 31, 2021, the Company settled loans payable of $1,516,667 2,230,394 $2,056,530

NOTE 8 - CONVERTIBLE LOANS

NOTE 8 - CONVERTIBLE LOANS	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 8 - CONVERTIBLE LOANS	NOTE 8 - CONVERTIBLE LOANS At December 31, 2022 and 2021, there were no convertible loans. During the years ended December 31, 2022 and 2021, the Company recorded interest expense of $0 $33,429 $0 $372,290 During the years ended December 31, 2022 and 2021, the Company repaid notes of $0 $250,000 $0 $6,027 Conversion During the year ended December 31, 2021, the Company converted notes with principal amounts and accrued interest of $422,295 6,080,632 $708,611 Settlement During the year ended December 31, 2021, the Company recorded gain on settlement of debt of $11,069.

NOTE 9 _ WARRANTS

NOTE 9 – WARRANTS	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 9 – WARRANTS	NOTE 9 – WARRANTS On April 5, 2022, we entered into a Common Stock Purchase Option Agreement with Apollo Management Group, Inc (Holder) to subscribe for and purchase from the Company, 4,800,000 $2.00 September 30, 2022 $500,000 The Holder and the Company agreed that the Holder had the right and the obligation to exercise, on a cashless basis, $1,000,000 of the Options not later than October 15, 2022. Thereafter, the Holder shall undertake to exercise not less than (i) $400,000 $400,000 The Holder’s obligation to exercise each specified portion of this option on the specific dates above is subject to the volume-weighted average price (“VWAP”, market value), being not less than $0.20 per share on the relevant option exercise date. Adjusted option shares at VWAP of $0.20 shall be 48,000,000 shares. A summary of activity regarding warrants issued as follows: Warrants Outstanding Weighted Average Weighted Average Remaining Warrants Exercise Price Contractual life (in years) Outstanding, December 31, 2021 — $ — — Granted 4,800,000 2.00 1.49 Increase in number of warrants by VWAP 32,467,713 0.17 — Exercised ( 14,155,138 ) 0.18 0.97 Forfeited/canceled — — — Outstanding, December 31, 2022 23,112,575 $ 0.17 0.75

NOTE 10 _ DERIVATIVE LIABILITIE

NOTE 10 – DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2022
Note 10 Derivative Liabilities
NOTE 10 – DERIVATIVE LIABILITIES	NOTE 10 – DERIVATIVE LIABILITIES Fair Value Assumptions Used in Accounting for Derivative Liabilities ASC 815 requires we assess the fair market value of derivative liabilities at the end of each reporting period and recognize any change in the fair market value as other income or expense. The Company determined our derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2022. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of warrants is estimated using the Black-Scholes valuation model. For the years ended December 31, 2022 and 2021, the estimated fair values of the liabilities measured on a recurring basis are as follows: Years ended December 31, 2022 2021 Expected term 0.75 1.49 0.16 1.18 Expected average volatility 83% 152% 145% 241% Expected dividend yield — — Risk-free interest rate 0.06% 4.73% 0.07% 0.09% The following table summarizes the changes in the derivative liabilities during the years ended December 31, 2022 and 2021: Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - December 31, 2020 $ 1,025,691 Settled on issuance of common stock ( 708,611 ) Change in fair value of the derivative ( 317,080 ) Balance - December 31, 2021 $ — Addition of new derivatives recognized as cash received 500,000 Addition of new derivatives recognized as loss on derivatives 943,833 Settled on issuance of common stock ( 1,792,582 ) Change in fair value of the warrants 1,706,536 Balance - December 31, 2022 $ 1,357,787 The following table summarizes the change in fair value of derivative liabilities included in the income statement for the years ended December 31, 2022 and 2021, respectively. Years ended December 31, 2022 2021 Addition of new derivatives recognized as loss on derivatives $ 943,833 $ — Revaluation of derivative liabilities 1,706,536 ( 317,080 ) Change in fair value of derivative liabilities $ 2,650,369 $ ( 317,080 )

NOTE 11 _ STOCKHOLDERS_ EQUITY

NOTE 11 – STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
NOTE 11 – STOCKHOLDERS’ EQUITY	NOTE 11 – STOCKHOLDERS’ EQUITY The Company’s authorized capital consists of 300,000,000 $0.001 Series A Preferred Stock On November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting of up 10,000 $0.001 The rights of the holders of Series A Preferred Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020 As of December 31, 2022 and 2021, 10,000 Series B Preferred Stock On November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting of up 200,000 $0.001 During the year ended December 31, 2021, 21,000,000 21,000 As of December 31, 2022 and 2021, 21,000 Series C Preferred Stock On January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting of up 200,000 $0.001 The rights of the holders of Series C Preferred Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021. As of December 31, 2022 and 2021, no Common Stock During the year ended December 31, 2022, the Company issued 14,118,153 · 2,000,000 $1,000,000 · 5,066,667 $1,550,000 · 550,000 $357,500 · 240,000 $107,600 · 161,367 $80,674 · 6,100,119 $400,000 During the year ended December 31, 2021, the Company issued 51,638,526 · 41,562,500 $6,536,250 $100,000 $100,000 · 2,230,394 $2,056,530 $1,516,667 · 195,000 $284,700 · 1,320,000 $1,037,568 · 250,000 $49,925 · 6,080,632 $422,295 During the year ended December 31, 2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled 1,294,600 400,000 As of December 31, 2022 and 2021, 161,595,511 147,477,358

NOTE 12 _ PROVISION FOR INCOME

NOTE 12 – PROVISION FOR INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
NOTE 12 – PROVISION FOR INCOME TAXES	NOTE 12 – PROVISION FOR INCOME TAXES The Company provides for income taxes under ASC 740, “ Income Taxes.” The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2022 and 2021, are as follows: December 31, December 31, 2022 2021 Net Operating loss carryforward $ 15,540,294 $ 12,332,310 Effective tax rate 21 % 21 % Deferred tax asset 3,263,462 2,589,785 Foreign taxes (7,118 ) (7,242 ) Less: valuation allowance (2,816,209 ) (2,136,141 ) Net deferred tax asset $ 440,135 $ 446,402 As of December 31, 2022, the Company has approximately $15,540,000 in the United States for Utilization of the NOL carry forwards may be subject to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). These ownership changes may limit the amount of the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an “ownership change” as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders. Tax returns for the years ended 2016 through 2022 are subject to review by the tax authorities.

NOTE 13 - RELATED PARTY TRANSAC

NOTE 13 - RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
NOTE 13 - RELATED PARTY TRANSACTIONS	NOTE 13 - RELATED PARTY TRANSACTIONS Due from related party During the year ended December 31, 2021, the Company loaned $220,674 $8,004 During the year ended December 31, 2021, the Company wrote off due from related party of $10,148 During the years ended December 31, 2022 and 2021, the Company loaned $1,000 $220,674 $700 $226 As of December 31, 2022 and 2021, the Company had due from related parties of $326,324 $424,086 Due to related parties During the years ended December 31, 2022 and 2021, the Company repaid $0 $90,787 As of December 31, 2022 and 2021, the Company had amounts due to related parties of $26,613 Debt to Equity Swap During the year ended December 31, 2021 the Company recorded a debt to equity swap of $1,647,150 Employment agreements During the years ended December 31, 2022 and 2021, the Company recorded management salaries of $576,000 $558,000 $107,600 $1,037,568 As of December 31, 2022 and 2021, the Company recorded and accrued management salaries of $79,628 $92,229

NOTE 14 _ COMMITMENTS AND CONTI

NOTE 14 – COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
NOTE 14 – COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Leases and Long-term Contracts The Company has not entered into any long-term leases, contracts or commitments. The Company leases facilities which the term is 12 months $73,865 $37,823 Advisory service On March 3, 2020, we appointed Oscar Brito as an advisor to our Board of Directors and agreed to pay him $5,000 $12,600 On January 4, 2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled 1,294,600 400,000

NOTE 15 - SEGMENT

NOTE 15 - SEGMENT	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
NOTE 15 - SEGMENT	NOTE 15 - SEGMENT At December 31, 2022 and 2021, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment are located . Operating Activities The following table shows operating activities information by geographic segment for the years ended December 31, 2022 and 2021: Year ended December 31, 2022 NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment USA Switzerland Elimination Total Revenues $ 94,188,685 4,913,216 $ (5,898,369 ) $ 93,203,532 Cost of revenue 93,162,695 4,147,690 (5,898,369 ) 91,412,016 Gross profit 1,025,990 765,526 — 1,791,516 Operating expenses General and administration 4,216,107 767,069 — 4,983,176 Operating loss (3,190,117 ) (1,543 ) — (3,191,660 ) Other income (expense) (2,679,759 ) 5,658 — (2,674,101 ) Net income (loss) $ (5,869,876 ) $ 4,115 $ — $ (5,865,761 ) Year ended December 31, 2021 USA Switzerland Elimination Total Revenues $ 60,112,852 4,681,978 $ (92,812 ) $ 64,702,018 Cost of revenue 59,274,781 3,986,334 (92,812 ) 63,168,303 Gross profit 838,071 695,644 — 1,533,715 Operating expenses General and administration 3,733,579 784,052 — 4,517,631 Operating income (loss) (2,895,508 ) (88,408 ) — (2,983,916 ) Other income (expense) (897,507 ) 17,422 — (880,085 ) Net income (loss) $ (3,793,015 ) $ (70,986 ) $ — $ (3,864,001 ) Asset Information The following table shows asset information by geographic segment as of December 31, 2022 and 2021: December 31, 2022 USA Switzerland Elimination Total Assets Current assets $ 6,496,354 $ 1,172,889 $ (1,232,653 ) $ 6,436,590 Non-current assets $ 11,646,662 $ 650,794 $ (6,184,562 ) $ 6,112,894 Liabilities Current liabilities $ 5,967,729 $ 1,716,603 $ (1,232,653 ) $ 6,451,679 Non-current liabilities $ — $ 262,388 $ — $ 262,388 December 31, 2021 USA Switzerland Elimination Total Assets Current assets $ 5,783,859 $ 997,216 $ (214,551 ) $ 6,566,524 Non-current assets $ 4,468,491 $ 609,189 $ (2,584,562 ) $ 2,493,118 Liabilities Current liabilities $ 1,070,972 $ 1,506,594 $ (214,551 ) $ 2,363,015 Non-current liabilities $ — $ 275,729 $ — $ 275,729

NOTE 16 _ SUBSEQUENT EVENTS.

NOTE 16 – SUBSEQUENT EVENTS.	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
NOTE 16 – SUBSEQUENT EVENTS.	NOTE 16 – SUBSEQUENT EVENTS Subsequent to December 31, 2022 and through the date that these financials were made available, the Company had the following subsequent events: Subsequent to December 31, 2022, the Company issued 2,941,177 shares for exercise of warrants and received $400,000

NOTE 1 -ORGANIZATION AND DESC_2

NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Organization and Operations iQSTEL Inc. (“iQSTEL”, “we”, “us”, or the “Company”) was incorporated under the laws of the State of Nevada June 24, 2011 The Company has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with 404 active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.
Acquisitions	Acquisitions On May 13, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% Whisl telecom LLC (“Whisl”) On June 1, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% Smartbiz Telecom LLC (“Smartbiz”). Both acquisitions are detailed in Note 4.
COVID-19	COVID-19 A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies experienced disruptions in their operations and in markets served. The Company has instituted some and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at December 31, 2022. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A new prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or lia ate of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur, and additional information is obtained.

NOTE 2 -SUMMARY OF SIGNIFICAN_2

NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States of America. The Company’s fiscal year end is December 31.
Consolidation Policy	Consolidation Policy The consolidated financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (“Etelix”), SwissLink Carrier AG (“Swisslink”), ITSBCHAIN, LLC (“ItsBchain”), QGLOBAL SMS, LLC (“QGlobal”), IoT Labs, LLC (“IoT Labs”), Global Money One Inc (“Global Money One”), Whisl Telecom LLC (“Whisl”) and Smartbiz Telecom LLC (“Smartbiz”). All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Business Combinations	Business Combinations In accordance with ASC 805-10, “ Business Combinations
Foreign Currency Translation and Re-measurement	Foreign Currency Translation and Re-measurement The Company translates its foreign operations to U.S. dollars in accordance with ASC 830, “ Foreign Currency Matters The functional currency and reporting currency of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz and Global Money One is the U.S. dollar, while SwissLink’s functional currency is the Swiss Franc (“CHF”). SwissLink translates their records into U.S. dollars as follows: • Assets and liabilities at the rate of exchange in effect at the balance sheet date • Equities at historical rate • Revenue and expense items at the average rate of exchange prevailing during the period Adjustments arising from such translations are included in accumulated other comprehensive income (loss) in stockholders’ equity.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had no
Accounts Receivable and Allowance for Uncollectible Accounts	Accounts Receivable and Allowance for Uncollectible Accounts Substantially all of the Company’s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential for recovery is considered remote. During the years ended December 31, 2022 and 2021, the Company recorded bad debt expense of $34,376 $0
Inventory	Inventory Inventories, consisting of smart gas parts, are primarily accounted for using the first-in-first-out (“FIFO”) method of accounting. Inventories are measured at the lower of cost and net realizable value. The Company estimates the net realizable value of inventories based on an assessment of expected sales prices.
Long-Lived Assets	Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.
Fixed Assets	Fixed Assets Fixed assets, consisting of telecommunications equipment and software, are recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized over the assets’ estimated useful lives of 3 years 5 years 5 years
Impairment of tangible and intangible assets	Impairment of tangible and intangible assets Tangible and intangible assets (excluding goodwill) are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of assets.
Goodwill	Goodwill We allocate goodwill to reporting units based on the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary, reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.
Retirement Benefit Costs	Retirement Benefit Costs Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments to defined contribution schemes where the Company’s obligations under the schemes are equivalent to those arising in a defined contribution retirement benefit scheme. For defined benefit schemes, the cost of providing benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date. Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in which it occurs. The retirement benefit obligation recognized in the balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value of available refunds and reductions in future contributions to the scheme.
Net Income (Loss) Per Share of Common Stock	Net Income (Loss) Per Share of Common Stock The Company has adopted ASC 260, ”Earnings per Share”
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. During the year ended December 31, 2022 12 customers represented 88% of our revenue compared to 7 customers representing 88% of our revenue for the year ended December 31, 2021. For the years ended December 31, 2022 and 2021, 57% and 68% of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.
Financial Instruments	Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying values of our financial instruments, including, cash; accounts receivable; prepaid and other current assets; accounts payable; accrued liabilities and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related parties due to their related party nature.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.
Related Parties	Related Parties The Company follows ASC 850, “Related Party Disclosures,”
Revenue Recognition	Revenue Recognition The Company recognizes revenue from telecommunication services in accordance with ASC 606, “ Revenue from Contracts with Customers.” The Company recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company’s payment terms vary by client.
Cost of revenue	Cost of revenue Costs of revenue represent direct charges from vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendors networks.
Lease	Lease The Company leases office space for corporate and network monitoring activities and to house telecommunications equipment. In accordance with ASC 842, “ Leases, The office lease meets the definition of a short-term lease because the lease term is 12 months or less. Consequently, consistent with Company’s accounting policy election, the Company does not recognize the right-of-use asset and the lease liability arising from this lease.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments Credit Losses —Measurement of Credit Losses on Financial Instruments. In June 2022, the FASB issued ASU 2022-03, ASC Subtopic “ Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
NOTE 4 - ACQUISITIONS - Whisl Consideration	May 13, Fair Value of Consideration: 2022 Cash $ 1,250,000 1,461,653 550,000 Total Purchase Price $ 1,800,000
NOTE 4 - ACQUISITIONS - Smartbiz Consideration	June 1, Fair Value of Consideration: 2022 Cash $ 800,000 2,850,330 1,000,000 Total Purchase Price $ 1,800,000
NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired	Total purchase price $ 1,800,000 Cash 141,113 Accounts receivable 109,762 Total identifiable assets 250,875 Accounts payable ( 241,426 ) Other current liabilities ( 2,075 ) Total liabilities assumed ( 243,501 ) Net assets 7,374 Non-controlling interest 3,613 Total net assets 3,761 Goodwill $ 1,796,239
NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired	Total purchase price $ 1,800,000 Cash 19,755 Accounts receivable 789,515 Total identifiable assets 809,270 Accounts payable ( 807,265 ) Other current liabilities ( 76,839 ) Total liabilities assumed ( 884,104 ) Accumulated deficit ( 74,834 ) Non-controlling interest ( 36,669 ) Total accumulated deficit ( 38,165 ) Goodwill $ 1,838,165
NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations	Years Ended December 31, 2022 2021 Revenues $ 103,353,405 $ 77,483,732 Cost of revenues 101,717,011 74,237,359 Gross profit 1,636,394 3,246,373 Operating expenses 5,762,097 6,102,433 Operating loss (4,125,703 ) (2,856,060 ) Other expense (2,674,101 ) (880,112 ) Net Loss $ (6,799,804 ) $ (3,736,172 )

NOTE 5 _ PREPAID AND OTHER CU_2

NOTE 5 – PREPAID AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets	December 31, December 31, 2022 2021 Subscription receivable $ — $ 100,000 Other receivable 120,139 143,187 Prepaid expenses 26,600 23,320 Advance payment 21,000 — Tax receivable 389 603 Deposit for acquisition of asset 357,500 — Security deposit 20,000 — Total prepaid and other current assets $ 545,628 $ 267,110

NOTE 6 _ PROPERTY AND EQUIPME_2

NOTE 6 – PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment	December 31, December 31, 2022 2021 Telecommunication equipment $ 317,958 $ 258,871 Telecommunication software 640,566 618,125 Other equipment 99,126 108,805 Total property and equipment 1,057,650 985,801 Accumulated depreciation and amortization ( 656,629 ) ( 576,419 ) Total property and equipment $ 401,021 $ 409,382

NOTE 7 _LOANS PAYABLE (Tables)

NOTE 7 –LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties	December 31, December 31, Interest 2022 2021 Term rate 49% Shareholder of SwissLink $ 19,649 $ 19,929 Note is due on demand 0 % 49% Shareholder of SwissLink 216,300 219,379 Note is due on demand 5 % Total 235,949 239,308 Less: Current portion of loans payable ( 235,949 ) ( 239,308 ) Long-term loans payable $ — $ —

NOTE 9 _ WARRANTS (Tables)

NOTE 9 – WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 9 - WARRANTS - Schedule of Warrant Summary	Warrants Outstanding Weighted Average Weighted Average Remaining Warrants Exercise Price Contractual life (in years) Outstanding, December 31, 2021 — $ — — Granted 4,800,000 2.00 1.49 Increase in number of warrants by VWAP 32,467,713 0.17 — Exercised ( 14,155,138 ) 0.18 0.97 Forfeited/canceled — — — Outstanding, December 31, 2022 23,112,575 $ 0.17 0.75

NOTE 10 _ DERIVATIVE LIABILIT_2

NOTE 10 – DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Note 10 Derivative Liabilities
NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities	Years ended December 31, 2022 2021 Expected term 0.75 1.49 0.16 1.18 Expected average volatility 83% 152% 145% 241% Expected dividend yield — — Risk-free interest rate 0.06% 4.73% 0.07% 0.09%
NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs	Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - December 31, 2020 $ 1,025,691 Settled on issuance of common stock ( 708,611 ) Change in fair value of the derivative ( 317,080 ) Balance - December 31, 2021 $ — Addition of new derivatives recognized as cash received 500,000 Addition of new derivatives recognized as loss on derivatives 943,833 Settled on issuance of common stock ( 1,792,582 ) Change in fair value of the warrants 1,706,536 Balance - December 31, 2022 $ 1,357,787
NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement	Years ended December 31, 2022 2021 Addition of new derivatives recognized as loss on derivatives $ 943,833 $ — Revaluation of derivative liabilities 1,706,536 ( 317,080 ) Change in fair value of derivative liabilities $ 2,650,369 $ ( 317,080 )

NOTE 12 _ PROVISION FOR INCOM_2

NOTE 12 – PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes	December 31, December 31, 2022 2021 Net Operating loss carryforward $ 15,540,294 $ 12,332,310 Effective tax rate 21 % 21 % Deferred tax asset 3,263,462 2,589,785 Foreign taxes (7,118 ) (7,242 ) Less: valuation allowance (2,816,209 ) (2,136,141 ) Net deferred tax asset $ 440,135 $ 446,402

NOTE 15 - SEGMENT (Tables)

NOTE 15 - SEGMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment	Year ended December 31, 2022 NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment USA Switzerland Elimination Total Revenues $ 94,188,685 4,913,216 $ (5,898,369 ) $ 93,203,532 Cost of revenue 93,162,695 4,147,690 (5,898,369 ) 91,412,016 Gross profit 1,025,990 765,526 — 1,791,516 Operating expenses General and administration 4,216,107 767,069 — 4,983,176 Operating loss (3,190,117 ) (1,543 ) — (3,191,660 ) Other income (expense) (2,679,759 ) 5,658 — (2,674,101 ) Net income (loss) $ (5,869,876 ) $ 4,115 $ — $ (5,865,761 ) Year ended December 31, 2021 USA Switzerland Elimination Total Revenues $ 60,112,852 4,681,978 $ (92,812 ) $ 64,702,018 Cost of revenue 59,274,781 3,986,334 (92,812 ) 63,168,303 Gross profit 838,071 695,644 — 1,533,715 Operating expenses General and administration 3,733,579 784,052 — 4,517,631 Operating income (loss) (2,895,508 ) (88,408 ) — (2,983,916 ) Other income (expense) (897,507 ) 17,422 — (880,085 ) Net income (loss) $ (3,793,015 ) $ (70,986 ) $ — $ (3,864,001 ) Asset Information The following table shows asset information by geographic segment as of December 31, 2022 and 2021: December 31, 2022 USA Switzerland Elimination Total Assets Current assets $ 6,496,354 $ 1,172,889 $ (1,232,653 ) $ 6,436,590 Non-current assets $ 11,646,662 $ 650,794 $ (6,184,562 ) $ 6,112,894 Liabilities Current liabilities $ 5,967,729 $ 1,716,603 $ (1,232,653 ) $ 6,451,679 Non-current liabilities $ — $ 262,388 $ — $ 262,388 December 31, 2021 USA Switzerland Elimination Total Assets Current assets $ 5,783,859 $ 997,216 $ (214,551 ) $ 6,566,524 Non-current assets $ 4,468,491 $ 609,189 $ (2,584,562 ) $ 2,493,118 Liabilities Current liabilities $ 1,070,972 $ 1,506,594 $ (214,551 ) $ 2,363,015 Non-current liabilities $ — $ 275,729 $ — $ 275,729

NOTE 1 -ORGANIZATION AND DESC_3

NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)			1 Months Ended	12 Months Ended
	May 13, 2022	May 13, 2022	Jun. 01, 2022	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Entity Incorporation, State or Country Code				NV
Entity Incorporation, Date of Incorporation				Jun. 24, 2011
Whisl Telecom L L C [Member]
Restructuring Cost and Reserve [Line Items]
Noncash or Part Noncash Acquisition, Interest Acquired	51%	51%
Smartbiz Telecom L L C [Member]
Restructuring Cost and Reserve [Line Items]
Noncash or Part Noncash Acquisition, Interest Acquired			51%

NOTE 2 -SUMMARY OF SIGNIFICAN_3

NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Cash Equivalents, at Carrying Value	$ 0	$ 0
Allowance for Loan and Lease Loss, Recovery of Bad Debts	$ 34,376	$ 0	$ 0
Twelve Customers [Member]
Finite-Lived Intangible Assets [Line Items]
Concentration Risk, Percentage	88%
Seven Customers [Member]
Finite-Lived Intangible Assets [Line Items]
Concentration Risk, Percentage	88%
No Bad Debt Risk Customers [Member]
Finite-Lived Intangible Assets [Line Items]
Concentration Risk, Percentage	57%	68%
Computer Equipment [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Telecommunications [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years

NOTE 4 - ACQUISITIONS - Whisl C

NOTE 4 - ACQUISITIONS - Whisl Consideration (Details) - USD ($)		1 Months Ended	12 Months Ended
	May 13, 2022	Jun. 01, 2022	Dec. 31, 2022	Dec. 31, 2020
Business Acquisition [Line Items]
Stock Issued During Period, Value, Acquisitions			$ 1,550,000
Whisl Telecom L L C [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs	$ 1,250,000
Stock Issued During Period, Shares, Acquisitions	1,461,653
Acquisition Costs, Cumulative	$ 1,800,000
Whisl Telecom L L C [Member] | Restricted Stock [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Value, Acquisitions	$ 550,000
Smartbiz Telecom L L C [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs		$ 800,000
Stock Issued During Period, Shares, Acquisitions		2,850,330
Stock Issued During Period, Value, Acquisitions		$ 1,000,000
Acquisition Costs, Cumulative		$ 1,800,000

NOTE 4 - ACQUISITIONS - Smartbi

NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 01, 2022	Dec. 31, 2022	Dec. 31, 2020
Business Acquisition [Line Items]
Stock Issued During Period, Value, Acquisitions		$ 1,550,000
Smartbiz Telecom L L C [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs	$ 800,000
Stock Issued During Period, Shares, Acquisitions	2,850,330
Stock Issued During Period, Value, Acquisitions	$ 1,000,000
Acquisition Costs, Cumulative	$ 1,800,000

NOTE 4 - ACQUISITIONS - Whisl A

NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details) - USD ($)	Dec. 31, 2022	May 13, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 357,500
Whisl Telecom L L C [Member]
Business Acquisition [Line Items]
Acquisition Costs, Cumulative		$ 1,800,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		141,113
Business Combination, Acquired Receivable, Fair Value		109,762
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets		250,875
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		241,426
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		2,075
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		243,501
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		7,374
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value		3,613
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net		3,761
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest		$ 1,796,239

NOTE 4 - ACQUISITIONS - Smart_2

NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details) - USD ($)	Dec. 31, 2022	Jun. 01, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 357,500
Smartbiz Telecom L L C [Member]
Business Acquisition [Line Items]
Acquisition Costs, Cumulative		$ 1,800,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		19,755
Business Combination, Acquired Receivable, Fair Value		789,515
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets		809,270
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		807,265
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities		76,839
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		884,104
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		74,834
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value		36,669
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net		38,165
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest		$ 1,838,165

NOTE 4 - ACQUISITIONS - Unaudi

NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Revenues		$ 93,203,532	$ 64,702,018	$ 64,702,018
Cost of revenues		91,412,016	63,168,303	63,168,303
Gross profit		1,791,516	1,533,715	1,533,715
Operating expenses		4,983,176		4,517,631
Operating loss		(3,191,660)	(2,983,916)	(2,983,916)
Other expense		(2,674,101)	(880,085)	(880,085)
Net Loss		(5,967,474)	$ (3,837,773)	$ (3,837,773)
Pro Forma Acquisitions [Member]
Business Acquisition [Line Items]
Revenues	$ 77,483,732	103,353,405
Cost of revenues	74,237,359	101,717,011
Gross profit	3,246,373	1,636,394
Operating expenses	6,102,433	5,762,097
Operating loss	(2,856,060)	(4,125,703)
Other expense	(880,112)	(2,674,101)
Net Loss	$ (3,736,172)	$ (6,799,804)

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	May 13, 2022	May 13, 2022	Jun. 01, 2022	Dec. 31, 2022	Dec. 31, 2020
Business Acquisition [Line Items]
Stock Issued During Period, Value, Acquisitions				$ 1,550,000
Whisl Telecom L L C [Member]
Business Acquisition [Line Items]
Noncash or Part Noncash Acquisition, Interest Acquired	51%	51%
Acquisition Costs, Cumulative	$ 1,800,000	$ 1,800,000
Acquisition Costs, Period Cost		$ 1,250,000
Stock Issued During Period, Shares, Acquisitions		1,461,653
Whisl Telecom L L C [Member] | Restricted Stock [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Value, Acquisitions		$ 550,000
Smartbiz Telecom L L C [Member]
Business Acquisition [Line Items]
Noncash or Part Noncash Acquisition, Interest Acquired			51%
Acquisition Costs, Cumulative			$ 1,800,000
Acquisition Costs, Period Cost			800,000
Stock Issued During Period, Value, Acquisitions			$ 1,000,000
Stock Issued During Period, Shares, Acquisitions			2,850,330

NOTE 5 - PREPAID AND OTHER CURR

NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Subscription receivable		$ 100,000
Other receivable	120,139	143,187
Prepaid expenses	26,600	23,320
Advance payment	21,000
Tax receivable	389	603
Deposit for acquisition of asset	357,500
Security deposit	20,000
Total prepaid and other current assets	$ 545,628	$ 267,110

NOTE 4 - PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 401,021	$ 409,382
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	656,629	576,419
Property, Plant and Equipment, Net	401,021	409,382
Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	317,958	258,871
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	640,566	618,125
Other Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	99,126	108,805
Total [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,057,650	$ 985,801

NOTE 6 _ PROPERTY AND EQUIPME_3

NOTE 6 – PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization, Nonproduction	$ 120,117	$ 91,474

NOTE 7 - LOANS PAYABLE - Schedu

NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Loans Payable	$ 235,949	$ 239,308
Loans Payable, Current	235,949	239,308
Loans Payable, Noncurrent
49% of Shareholder of SwissLink 1
Short-Term Debt [Line Items]
Loans Payable	$ 19,649	19,929
Forty Nine Percent S H Swiss Link One [Member]
Short-Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0%
49% of Shareholder of SwissLink 2
Short-Term Debt [Line Items]
Loans Payable	$ 216,300	$ 219,379
Forty Nine Percent S H Swiss Link Two [Member]
Short-Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	500%

NOTE 7 _LOANS PAYABLE (Details

NOTE 7 –LOANS PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 202,492	$ 442,151
Debt Instrument, Unamortized Discount	0	7,406
Long-Term Debt	202,492	434,745
Long-Term Debt, Current Maturities	94,342	315,450
Long-Term Debt, Excluding Current Maturities	108,150	119,295
Amortization of Debt Discount (Premium)	0	372,290
Adjustments to Additional Paid in Capital, Other		1,647,150
Loans Payable	235,949	239,308
Bridge Loan [Member]
Short-Term Debt [Line Items]
Long-Term Debt, Gross		222,222
Debt Instrument, Payment Terms	Note was issued on November 1, 2020 and due on January 30, 2022
Debt Instrument, Interest Rate, Stated Percentage	1,800%
Martus
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 94,342	100,634
Debt Instrument, Payment Terms	Note was issued on October 23, 2018 and due on January 3, 2023
Debt Instrument, Interest Rate, Stated Percentage	500%
Swisspeers AG
Short-Term Debt [Line Items]
Long-Term Debt, Gross		9,605
Debt Instrument, Payment Terms	Note was issued on April 8, 2019 and due on October 4, 2022
Debt Instrument, Interest Rate, Stated Percentage	700%
Darlene Covi19
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 108,150	109,690
Debt Instrument, Payment Terms	Note was issued on April 1, 2020 and due on March 31, 2025
Debt Instrument, Interest Rate, Stated Percentage	0%
Loan Payable [Member]
Short-Term Debt [Line Items]
Debt Instrument, Unamortized Discount		7,406
Third Party Loans [Member]
Short-Term Debt [Line Items]
Increase (Decrease) in Other Loans	0	600,000
Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount)	0	66,666
Payments for Loans	232,018	344,483
Loans Payable [Member]
Short-Term Debt [Line Items]
Interest Expense	22,234	191,281
Amortization of Debt Discount (Premium)	7,407	$ 78,481
Loan Settlement [Member]
Short-Term Debt [Line Items]
Loans Payable	$ 1,516,667
[custom:CommonStockIssuedForSettlementOfDebtShares]	2,230,394
[custom:CommonStockIssuedForSettlementOfDebtValue]	$ 2,056,530

NOTE 8 - CONVERTIBLE LOANS (Det

NOTE 8 - CONVERTIBLE LOANS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Amortization of Debt Discount (Premium)	$ 0	$ 372,290
Repayments of Convertible Debt	0	250,000	$ (250,000)
Debt Conversion, Converted Instrument, Amount		422,295	422,295
[custom:ResolutionOfDerivativeLiabilitiesValue]	1,792,582	708,611	$ 708,611
Common Stock [Member]
Short-Term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 422,295
[custom:CommonStockIssuedForConversionOfDebtShares]		6,080,632
[custom:ResolutionOfDerivativeLiabilitiesValue]
Convertible Loans [Member]
Short-Term Debt [Line Items]
Interest Expense	0	33,429
Debt Instrument, Increase, Accrued Interest	$ 0	$ 6,027

NOTE 9 - WARRANTS - Schedule of

NOTE 9 - WARRANTS - Schedule of Warrant Summary (Details) - $ / shares		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Accounting Policies [Abstract]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number		23,112,575
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 0.17
Warrants and Rights Outstanding, Term		9 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted		4,800,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 2
[custom:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod]		1 year 5 months 26 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Period Increase (Decrease)		32,467,713
[custom:IncreaseInNumberOfWarrantsWeightedAverageExercisePrice]	0.17
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsIncreasedByVWAPOutstandingWeightedAverageRemainingLife]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised		14,155,138
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	0.18
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		11 months 19 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited]

NOTE 9 _ WARRANTS (Details Narr

NOTE 9 – WARRANTS (Details Narrative) - USD ($)		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 14, 2022	Nov. 14, 2022	Apr. 05, 2022
Class of Warrant or Right [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted		4,800,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 2
Class of Warrant or Right, Date from which Warrants or Rights Exercisable		Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value					$ 500,000
Option Indexed to Issuer's Equity, Settlement Alternatives		The Holder and the Company agreed that the Holder had the right and the obligation to exercise, on a cashless basis, $1,000,000 of the Options not later than October 15, 2022. Thereafter, the Holder shall undertake to exercise not less than (i) $400,000 of the Options on a “cash basis” not later than the later of (y) November 14, 2022 or (z) the date on which there is an effective registration statement permitting the issuance of the Option Shares to or resale of the Option Shares by the Holder and (ii) an additional $400,000 of the Options on a “cash basis” not later than the latest of (x) thirty (30) days following the exercise of the Option under subsection (i), above, (y) December 14, 2022, or (z) the date on which there is an effective registration statement permitting the issuance of the Option Shares to or resale of the Option Shares by the Holder. From and after the occurrence of the three above-referenced exercises, each additional exercise of Options hereunder shall be in an amount not less than $200,000 and exercised only on a cash basis.
Warrants Not Settleable in Cash, Fair Value Disclosure			$ 400,000	$ 400,000
Apollo Management Group [Member]
Class of Warrant or Right [Line Items]
Debt Instrument, Call Feature		The Holder’s obligation to exercise each specified portion of this option on the specific dates above is subject to the volume-weighted average price (“VWAP”, market value), being not less than $0.20 per share on the relevant option exercise date. Adjusted option shares at VWAP of $0.20 shall be 48,000,000 shares.

NOTE - 10 DERIVATIVE LIABILITY

NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Dividends
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.06%	0.07%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	4.73%	0.09%
Minimum [Member]
Average Term of Credit Risk Derivatives	9 months	1 month 28 days
Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate	83%	145%
Maximum [Member]
Average Term of Credit Risk Derivatives	1 year 5 months 26 days	1 year 2 months 4 days
Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate	152%	241%

NOTE 10 - DERIVATIVE LIABILITY

NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Note 10 Derivative Liabilities
Derivative, Fair Value, Net	$ 1,357,787		$ 1,025,691
[custom:ResolutionOfDerivativeLiabilitiesValue]	1,792,582	708,611	$ 708,611
Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)	1,706,536	$ 317,080
Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts	500,000
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net	$ 943,833

NOTE 10- DERIVATIVE LIABILITY -

NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Note 10 Derivative Liabilities
Unrealized Gain (Loss) on Derivatives	$ 943,833
[custom:RevaluationOfDerivativeLiabilities]	1,706,536	317,080
Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)	$ 2,650,369	$ 317,080

NOTE 11 _ STOCKHOLDERS_ EQUITY

NOTE 11 – STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Jan. 07, 2021	Apr. 14, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 03, 2022	Nov. 11, 2020	Nov. 03, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized			300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Preferred Stock, Shares Authorized			1,200,000	1,200,000
Preferred Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock			21,000,000
Stock Issued During Period, Shares, New Issues			14,118,153	51,638,526
Stock Issued During Period, Value, Acquisitions			$ 1,550,000
[custom:StockIssuedDuringPeriodValueAssetAcquisition]			357,500
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture			107,600	$ 1,037,568
[custom:CommonStockIssuedForSettlementOfDebtValue2]			80,674		2,056,530
Stock Issued During Period, Shares, Conversion of Units		400,000
Stock Issued During Period, Value, Conversion of Units		$ 2,941,177	400,000
[custom:SubscriptionReceivable]				100,000	100,000
Common Stock, Value, Subscriptions						$ 100,000
Extinguishment of Debt, Amount				$ 1,516,667
Stock Issued During Period, Shares, Issued for Services				195,000
Stock Issued During Period, Value, Issued for Services				$ 284,700
[custom:CommonStockIssuedForForbearanceOfDebtValue]				49,925	49,925
Debt Conversion, Converted Instrument, Amount				$ 422,295	$ 422,295
Common Stock, Shares, Issued			161,595,511	147,477,358
Common Stock, Shares, Outstanding			161,595,511	147,477,358
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized			10,000	10,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001	$ 0.001				$ 0.001
Preferred Stock, Shares Issued			10,000	10,000
Preferred Stock, Shares Outstanding			10,000	10,000
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized			200,000	200,000
Preferred Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Preferred Stock, Shares Issued			21,000	21,000
Preferred Stock, Shares Outstanding			21,000	21,000
Preferred Class B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized							200,000
Preferred Stock, Par or Stated Value Per Share							$ 0.001
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized	200,000		200,000	200,000
Preferred Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Preferred Stock, Shares Issued			0	0
Preferred Stock, Shares Outstanding			0	0
Preferred Stock [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Voting Rights				On November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate of 51% of the total vote of stockholders.
[custom:PreferredStockIssuedForConversionOfCommonStockShares]
Stock Issued During Period, Shares, New Issues
Stock Issued During Period, Shares, Acquisitions
Stock Issued During Period, Value, Acquisitions
[custom:StockIssuedDuringPeriodSharesAssetAcquisition]
[custom:StockIssuedDuringPeriodValueAssetAcquisition]
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture
[custom:CommonStockIssuedForSettlementOfDebtShares]
Stock Issued During Period, Shares, Conversion of Units
Stock Issued During Period, Value, Conversion of Units
Stock Issued During Period, Shares, Issued for Services
Stock Issued During Period, Value, Issued for Services
[custom:CommonStockIssuedForForbearanceOfDebtShares]
[custom:CommonStockIssuedForForbearanceOfDebtValue]
[custom:CancellationOfCommonStockShares]
Preferred Stock [Member] | Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Voting Rights				On November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month’s stock liquidity.
[custom:PreferredStockIssuedForConversionOfCommonStockShares]			21,000	21,000
Stock Issued During Period, Shares, New Issues
Stock Issued During Period, Shares, Acquisitions
Stock Issued During Period, Value, Acquisitions
[custom:StockIssuedDuringPeriodSharesAssetAcquisition]
[custom:StockIssuedDuringPeriodValueAssetAcquisition]
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture
[custom:CommonStockIssuedForSettlementOfDebtShares]
Stock Issued During Period, Shares, Conversion of Units
Stock Issued During Period, Value, Conversion of Units
Stock Issued During Period, Shares, Issued for Services
Stock Issued During Period, Value, Issued for Services
[custom:CommonStockIssuedForForbearanceOfDebtShares]
[custom:CommonStockIssuedForForbearanceOfDebtValue]
[custom:CancellationOfCommonStockShares]
Preferred Stock [Member] | Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Voting Rights	On January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month’s stock liquidity.
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
[custom:PreferredStockIssuedForConversionOfCommonStockShares]				(21,000,000)
Stock Issued During Period, Shares, New Issues			2,000,000	41,562,500
[custom:StockIssuedDuringPeriodValueNewIssuesWithSubscription]			$ 1,000,000	$ 6,536,250
Stock Issued During Period, Shares, Acquisitions			5,066,667
Stock Issued During Period, Value, Acquisitions			$ 5,067
[custom:StockIssuedDuringPeriodSharesAssetAcquisition]			550,000
[custom:StockIssuedDuringPeriodValueAssetAcquisition]			$ 550
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			240,000	1,320,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture			$ 240	$ 1,320
[custom:CommonStockIssuedForSettlementOfDebtShares]			161,367	2,230,394
[custom:CommonStockIssuedForSettlementOfDebtValue2]			$ 80,674	$ 2,056,530
Stock Issued During Period, Shares, Conversion of Units			6,100,119
Stock Issued During Period, Value, Conversion of Units			$ 6,100
Stock Issued During Period, Shares, Issued for Services				195,000
Stock Issued During Period, Value, Issued for Services				$ 195
[custom:CommonStockIssuedForForbearanceOfDebtShares]				250,000
[custom:CommonStockIssuedForForbearanceOfDebtValue]				$ 250
[custom:CommonStockIssuedForConversionOfDebtShares]				6,080,632
Debt Conversion, Converted Instrument, Amount				$ 422,295
[custom:CancellationOfCommonStockShares]			1,294,600	1,294,600
[custom:CommonStockRetainedByFINRA]			400,000	400,000

NOTE 12 - PROVISION FOR INCOME

NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net Operating loss carryforward	$ 15,540,294	$ 12,332,310
Effective Income Tax Rate Reconciliation, Percent	2,100%	2,100%
Deferred tax asset	$ 3,263,462	$ 2,589,785
Foreign taxes	(7,118)	(7,242)
Less: valuation allowance	2,816,209	2,136,141
Net deferred tax asset	$ 440,135	$ 446,402

NOTE 12 _ PROVISION FOR INCOM_3

NOTE 12 – PROVISION FOR INCOME TAXES (Details Narrative)	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
[custom:DeferredTaxAssetsOperatingLossCarryforwardsApproximate-0]	$ 15,540,000

NOTE 13 - RELATED PARTY TRANS_2

NOTE 13 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Allowance for Loan and Lease Losses, Write-offs		$ 10,148
Proceeds from Collection of (Payments to Fund) Long-Term Loans to Related Parties		700		$ 226
Due from Related Parties		326,324	$ 424,086
Repayments of Related Party Debt				90,787
Due to Related Parties, Current		26,613	26,613
[custom:RelatedPartyDebtToEquitySwapValue]			1,647,150	$ 1,647,150
Management Fee Expense	$ 558,000	576,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value		107,600	1,037,568
Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities		79,628	92,229
C E O [Member]
Related Party Transaction [Line Items]
Increase (Decrease) in Notes Receivable, Related Parties		220,674
Increase (Decrease) in Due to Officers and Stockholders		8,004
Related Party One [Member]
Related Party Transaction [Line Items]
Increase (Decrease) in Notes Receivable, Related Parties		1,000	220,674
Proceeds from Collection of (Payments to Fund) Long-Term Loans to Related Parties		700	226
C E O And C F O [Member]
Related Party Transaction [Line Items]
Repayments of Related Party Debt		$ 0	$ 90,787

NOTE 14 _ COMMITMENTS AND CON_2

NOTE 14 – COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Feb. 11, 2021
Lessee, Operating Lease, Term of Contract	12 months
Operating Lease, Expense	$ 73,865	$ 37,823
Noninterest Expense Directors Fees	$ 5,000
Supplemental Unemployment Benefits, Severance Benefits			$ 12,600
Common Stock [Member]
[custom:CancellationOfCommonStockShares]	1,294,600	1,294,600
[custom:CommonStockRetainedByFINRA]	400,000	400,000

NOTE 15 - SEGMENT - Schedule of

NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 93,203,532	$ 64,702,018	$ 64,702,018
Cost of revenue	91,412,016	63,168,303	63,168,303
Gross profit	1,791,516	1,533,715	1,533,715
Operating expenses
General and administration	4,983,176	4,517,631	4,517,631
Operating income (loss)	(3,191,660)	(2,983,916)	(2,983,916)
Other income (expense)	(2,674,101)	(880,085)	(880,085)
Net income (loss)	(5,865,761)	(3,864,001)	$ (3,864,001)
Assets
Current assets	6,436,590	6,566,524
Non-current assets	6,112,894	2,493,118
Liabilities
Current liabilities	6,451,679	2,363,015
Non-current liabilities	262,388	275,729
U S A [Member]
Segment Reporting Information [Line Items]
Revenues	94,188,685	60,112,852
Cost of revenue	93,162,695	59,274,781
Gross profit	1,025,990	838,071
Operating expenses
General and administration	4,216,107	3,733,579
Operating income (loss)	(3,190,117)	(2,895,508)
Other income (expense)	(2,679,759)	(897,507)
Net income (loss)	(5,869,876)	(3,793,015)
Assets
Current assets	6,496,354	5,783,859
Non-current assets	11,646,662	4,468,491
Liabilities
Current liabilities	5,967,729	1,070,972
Non-current liabilities
Switzerland [Member]
Segment Reporting Information [Line Items]
Revenues	4,913,216	4,681,978
Cost of revenue	4,147,690	3,986,334
Gross profit	765,526	695,644
Operating expenses
General and administration	767,069	784,052
Operating income (loss)	(1,543)	(88,408)
Other income (expense)	5,658	17,422
Net income (loss)	4,115	(70,986)
Assets
Current assets	1,172,889	997,216
Non-current assets	650,794	609,189
Liabilities
Current liabilities	1,716,603	1,506,594
Non-current liabilities	262,388	275,729
Elimination [Member]
Segment Reporting Information [Line Items]
Revenues	(5,898,369)	(92,812)
Cost of revenue	(5,898,369)	(92,812)
Gross profit
Operating expenses
General and administration
Operating income (loss)
Other income (expense)
Net income (loss)
Assets
Current assets	(1,232,653)	(214,551)
Non-current assets	(6,184,562)	(2,584,562)
Liabilities
Current liabilities	(1,232,653)	(214,551)
Non-current liabilities

NOTE 16 _ SUBSEQUENT EVENTS. (D

NOTE 16 – SUBSEQUENT EVENTS. (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 14, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Stock Issued During Period, Value, Conversion of Units	$ 2,941,177	$ 400,000
Stock Issued During Period, Shares, Conversion of Units	400,000