iQSTEL (IQST) S-1/A12 Jul 23IPO registration (amended)Financial data

Company Profile

Cover

Cover	3 Months Ended	12 Months Ended
Cover	Mar. 31, 2023	Dec. 31, 2022
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Make edits requested by Securities and Exchange Commission
Entity Registrant Name	iQSTEL Inc.
Entity Central Index Key	0001527702
Entity Tax Identification Number	45-2808620
Entity Incorporation, State or Country Code	NV	NV
Entity Address, Address Line One	300 Aragon Avenue
Entity Address, Address Line Two	Suite 375
Entity Address, City or Town	Coral Gables, FL 33134
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33134
City Area Code	954
Local Phone Number	951-8191
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

Consolidated Balance Sheets - Q

Consolidated Balance Sheets - Quarterly (Unaudited) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 1,777,226	$ 1,329,389		$ 3,334,813
Accounts receivable, net	3,969,503	4,209,125		2,540,515
Inventory	26,124	26,124
Due from related parties	400,893	326,324
Prepaid and other current assets	563,221	545,628		267,110
Total Current Assets	6,736,967	6,436,590		6,566,524
Property and equipment, net	433,119	401,021		409,382
Intangible asset	99,592	99,592		99,592
Goodwill	5,172,146	5,172,146		1,537,742
Deferred tax assets	445,100	440,135		446,402
TOTAL ASSETS	12,886,924	12,549,484		9,059,642
Current Liabilities
Accounts payable	2,270,211	2,254,636		1,474,595
Accrued and other current liabilities	2,748,968	2,482,352		307,049
Due to related parties	26,613	26,613
Loans payable	95,407	94,342
Loans payable - related parties	238,610	235,949
Derivative liabilities	921,222	1,357,787
Total Current Liabilities	6,301,031	6,451,679		2,363,015
Loans payable, non-current	100,255	108,150		119,295
Employee benefits, non-current	155,978	154,238		156,434
TOTAL LIABILITIES	6,557,264	6,714,067		2,638,744
Stockholders' Equity
Common stock: 300,000,000 authorized; $0.001 par value 164,596,688 and 161,595,511 shares issued and outstanding, respectively	164,597	161,595		147,477
Additional paid in capital	31,784,606	31,136,120		25,842,982
Accumulated deficit	(24,867,580)	(24,504,395)		(18,536,921)
Accumulated other comprehensive loss	(32,753)	(33,557)		(36,658)
Equity attributable to stockholders of iQSTEL Inc.	7,048,901	6,759,794	$ 7,902,884	7,416,911	$ (1,388,575)
Deficit attributable to noncontrolling interests	(719,241)	(924,377)		(996,013)
TOTAL STOCKHOLDERS' EQUITY	6,329,660	5,835,417		6,420,898
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	12,886,924	12,549,484		9,059,642
Preferred Class A [Member]
Stockholders' Equity
Preferred stock: 1,200,000 authorized; $0.001 par value	10	10		10
Preferred Class B [Member]
Stockholders' Equity
Preferred stock: 1,200,000 authorized; $0.001 par value	21	21		21
Preferred Class C [Member]
Stockholders' Equity
Preferred stock: 1,200,000 authorized; $0.001 par value

Consolidated Balance Sheets -_2

Consolidated Balance Sheets - Quarterly (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Preferred Stock, Shares Authorized		1,200,000
Preferred Stock, Par or Stated Value Per Share		$ 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	164,596,688	161,595,511
Common Stock, Shares, Outstanding	164,596,688	161,595,511
Preferred Class A [Member]
Preferred Stock, Shares Authorized	10,000	10,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	10,000	10,000
Preferred Stock, Shares Outstanding	10,000	10,000
Preferred Class B [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
Preferred Class C [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	0	0
Preferred Stock, Shares Outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - Quarterly (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenues	$ 24,666,529	$ 19,419,311
Cost of revenue	23,449,793	18,935,251
Gross profit	1,216,736	484,060
Operating expenses
General and administration	1,534,266	989,498
Total operating expenses	1,534,266	989,498
Operating loss	(317,530)	(505,438)
Other income (expense)
Other income		24,159
Other expenses	(33,954)	(28,564)
Interest expense	(3,645)	(14,888)
Change in fair value of derivative liabilities	196,307
Total other income (expense)	158,708	(19,293)
Net loss before provision for income taxes	(158,822)	(524,731)
Income taxes
Net loss	(158,822)	(524,731)
Less: Net income attributable to noncontrolling interests	204,363	30,239
Net loss attributable to stockholders of iQSTEL Inc.	(363,185)	(554,970)
Comprehensive income (loss)
Foreign currency adjustment	1,577	(384)
Total comprehensive (loss)	(157,245)	(525,115)
Less: Comprehensive income attributable to noncontrolling interests	205,136	30,051
Net comprehensive (loss) attributable to stockholders of iQSTEL Inc.	$ (362,381)	$ (555,166)
Basic and diluted loss per common share	$ 0	$ 0
Weighted average number of common shares outstanding - Basic and diluted	164,034,479	147,539,580

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - Quarterly (Unaudited) - 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
Common stock issued for warrant exercises			$ 6,081	416,214			422,295		422,295
Stock Issued During Period, Shares, Conversion of Convertible Securities			6,080,632
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
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 income (loss)					(3,837,773)		(3,837,773)	(26,228)	(3,864,001)
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
Balance - March 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
Common stock issued for compensation			$ 60	41,079			41,139		41,139
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			60,000
Resolution of derivative liabilities upon exercise of warrants
Foreign currency translation adjustments						(196)	(196)	(188)	(384)
Net income (loss)					(554,970)		(554,970)	30,239	(524,731)
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
Balance - March 31, 2022 at Mar. 31, 2022	$ 10	$ 21	$ 149,537	26,882,061	(19,091,891)	(36,854)	7,902,884	(965,962)	6,936,922
Shares, Issued at Mar. 31, 2022	10,000	21,000	149,537,358
Balance - December 31, 2021 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
Common stock issued for compensation			$ 240	107,360			107,600		107,600
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			240,000
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 income (loss)					(5,967,474)		(5,967,474)	101,713	(5,865,761)
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
Balance - March 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
Common stock issued for warrant exercises			$ 2,942	397,058			400,000		400,000
Stock Issued During Period, Shares, Conversion of Convertible Securities			2,941,177
Common stock issued for compensation			$ 60	11,170			$ 11,230		11,230
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			60,000				60,000
Resolution of derivative liabilities upon exercise of warrants				240,258			$ 240,258		240,258
Foreign currency translation adjustments						804	804	773	1,577
Net income (loss)					(363,185)		(363,185)	204,363	(158,822)
Balance - March 31, 2022 at Mar. 31, 2023	$ 10	$ 21	$ 164,597	$ 31,784,606	$ (24,867,580)	$ (32,753)	$ 7,048,901	$ (719,241)	$ 6,329,660
Shares, Issued at Mar. 31, 2023	10,000	21,000	164,596,688

Consoolidated Statements of Cas

Consoolidated Statements of Cash Flows - Quarterly (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (158,822)	$ (524,731)	$ (5,865,761)	$ (3,864,001)	$ (3,864,001)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Stock based compensation	11,230	41,139	126,500		1,284,325
Depreciation and amortization	34,060	33,547	120,117		91,474
Amortization of debt discount		7,407	7,407		450,771
Change in fair value of derivative liabilities	(196,307)		2,650,369		(317,080)
Changes in operating assets and liabilities:
Accounts receivable	564,365	(87,361)	(799,533)		(39,862)
Prepaid and other current assets	(16,204)	24,677	(23,728)		(91,066)
Due from related party	5,131	23,316	(96,863)
Accounts payable	537,667	73,445	(265,511)		(1,231,946)
Other current liabilities	(583,957)	(39,091)	2,179,965		(95,758)
Net cash provided by (used in) operating activities	197,163	(447,652)	(1,765,060)		(3,152,181)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(63,247)	(24,918)	(112,074)		(153,183)
Payment of loan receivable - related party	(80,000)		(1,000)		(220,674)
Collection of amounts due from related parties	300		700		226
Net cash used in investing activities	(142,947)	(24,918)	(2,001,506)		(511,348)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of loans payable	(9,006)	(232,018)	(232,018)		(344,483)
Proceeds from common stock issued		1,100,000	1,100,000		6,336,250
Proceeds from exercise of warrants	400,000		400,000
Proceeds from issuance of common stock purchase options		500,000	500,000
Net cash provided by financing activities	390,994	1,367,982	1,767,982		6,250,980
Effect of exchange rate changes on cash	2,627	(3,181)	(6,840)		(5,954)
Net change in cash	447,837	892,231	(2,005,424)		2,581,497
Cash, beginning of period	1,329,389	3,334,813	3,334,813	3,334,813	753,316
Cash, end of period	1,777,226	4,227,044	1,329,389	3,334,813	3,334,813
Supplemental cash flow information
Cash paid for interest		3,333	3,333		126,818
Cash paid for taxes
Non-cash transactions:
Resolution of derivative liabilities upon exercise of warrants	$ 240,258		$ 1,792,582	$ 708,611	$ 708,611

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 attributable 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 ($)	Mar. 31, 2023	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	300,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	164,596,688	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
Preferred Stock, Shares Outstanding		10,000	10,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized			200,000
Preferred Stock, Par or Stated Value Per Share			$ 0.001
Preferred Stock, Shares Outstanding		21,000
Series C Preferred Stock [Member]
Preferred Stock, Shares Authorized			200,000	200,000
Preferred Stock, Par or Stated Value Per Share			$ 0.001
Preferred Stock, Shares Outstanding		0

Consolidated Statements of Op_2

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	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 income (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) attributable 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 Ch_2

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
[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]
[custom:RelatedPartyDebtToEquitySwapShares]
[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 attributable to stockholders of iQSTEL Inc.					(3,837,773)		(3,837,773)	(26,228)	(3,864,001)
Balance - March 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
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
Common stock issued for compensation			$ 60	41,079			41,139		41,139
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			60,000
Resolution of derivative liabilities upon exercise of warrants
Foreign currency translation adjustments						(196)	(196)	(188)	(384)
Net loss attributable to stockholders of iQSTEL Inc.					(554,970)		(554,970)	30,239	(524,731)
Balance - March 31, 2022 at Mar. 31, 2022	$ 10	$ 21	$ 149,537	26,882,061	(19,091,891)	(36,854)	7,902,884	(965,962)	6,936,922
Shares, Issued at Mar. 31, 2022	10,000	21,000	149,537,358
Balance - December 31, 2021 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
[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
[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 attributable to stockholders of iQSTEL Inc.					(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 - March 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
Common stock issued for compensation			$ 60	11,170			$ 11,230		11,230
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			60,000				60,000
Common stock issued for conversion of debt			$ 2,942	397,058			$ 400,000		400,000
Stock Issued During Period, Shares, Conversion of Convertible Securities			2,941,177
Resolution of derivative liabilities upon exercise of warrants				240,258			240,258		240,258
Foreign currency translation adjustments						804	804	773	1,577
Net loss attributable to stockholders of iQSTEL Inc.					(363,185)		(363,185)	204,363	(158,822)
Common stock issued for warrant exercises							400,000
Stock Issued During Period, Shares, Conversion of Units			2,941,177
Balance - March 31, 2022 at Mar. 31, 2023	$ 10	$ 21	$ 164,597	$ 31,784,606	$ (24,867,580)	$ (32,753)	$ 7,048,901	$ (719,241)	$ 6,329,660
Shares, Issued at Mar. 31, 2023	10,000	21,000	164,596,688

Consoolidated Statements of C_2

Consoolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consoolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (5,865,761)	$ (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
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 provided by (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)
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	753,316
Cash, end of period	1,329,389	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
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
Common stock issued for exercise of cashless warrants	3,790
Resolution of derivative liabilities upon exercise of warrants	1,792,582	708,611
Common stock issued for settlement of debt	80,674	2,056,530
Common stock issued for forbearance of debt		49,925
Preferred stock issued for conversion of common stock		21
Subscription receivable		$ 100,000

NOTE 1 -ORGANIZATION AND DESCRI

NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended	12 Months Ended
NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [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.	Organization and Operations iQSTEL Inc. (“iQSTEL”, “we”, “us”, or the “Company”) was incorporated under the laws of the State of Nevada on June 24, 2011 under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018. 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.
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 on June 24, 2011 under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018. 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	3 Months Ended	12 Months Ended
NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of March 31, 2023 and the results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC on April 14, 2023. 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 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. 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 cash equivalents at March 31, 2023 and December 31, 2022. 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. Under the expected credit loss model, 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 three months ended March 31, 2023 and 2022, the Company recorded no bad debt expense. 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 three months ended March 31, 2023, 12 customers represented 86% 86% 62% 64% 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. 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. Recent Accounting Pronouncements 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. In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments Credit Losses —Measurement of Credit Losses on Financial Instruments 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 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 cash equivalents at December 31, 2022 and 2021. 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 and $0 , respectively. 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 for computers and laptops; 5 years for telecommunications equipment and switches; and 5 years for software using the straight-line method. Major additions and improvements are capitalized as additions to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability of the carrying amounts. 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	3 Months Ended	12 Months Ended
NOTE 3 - GOING CONCERN	Mar. 31, 2023	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 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 _ PREPAID AND OTHER CURR

NOTE 4 – PREPAID AND OTHER CURRENT ASSETS	3 Months Ended	12 Months Ended
NOTE 4 – PREPAID AND OTHER CURRENT ASSETS	Mar. 31, 2023	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
NOTE 4 – PREPAID AND OTHER CURRENT ASSETS	NOTE 4 – PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, 2023 2022 Other receivable $ 129,967 $ 120,139 Prepaid expenses 20,450 26,600 Advance payment 21,000 21,000 Tax receivable 394 389 Deposit for acquisition of asset 362,000 357,500 Security deposit 20,000 20,000 Process costing 9,410 — Total prepaid and other current assets $ 563,221 $ 545,628	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 shares of common stock 550,000 Total Purchase Price $ 1,800,000 Smartbiz June 1, Fair Value of Consideration: 2022 Cash $ 800,000 2,850,330 shares of common stock 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 _ PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT	3 Months Ended	12 Months Ended
NOTE 5 – PROPERTY AND EQUIPMENT	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
NOTE 5 – PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, 2023 2022 Telecommunication equipment $ 332,944 $ 317,958 Telecommunication software 693,006 640,566 Other equipment 99,192 99,126 Total property and equipment 1,125,142 1,057,650 Accumulated depreciation and amortization (692,023 ) (656,629 ) Total property and equipment $ 433,119 $ 401,021 Depreciation expense for the three months ended March 31, 2023 and 2022 amounted to $34,060 $33,547	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 and $91,474 , respectively.

NOTE 6 _LOANS PAYABLE

NOTE 6 –LOANS PAYABLE	3 Months Ended	12 Months Ended
NOTE 6 –LOANS PAYABLE	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 6 –LOANS PAYABLE	NOTE 6 –LOANS PAYABLE Loans payable as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Interest 2023 2022 Term rate Martus $ 95,407 $ 94,342 Note was issued on October 23, 2018 and due on January 2, 2024 5.0% Darlene Covid19 100,255 108,150 Note was issued on April 1, 2020 and due on March 31, 2025 0.0% Total 195,662 202,492 Less: Unamortized debt discount — — Total loans payable 195,662 202,492 Less: Current portion of loans payable ( 95,407 ) ( 94,342 ) Long-term loans payable $ 100,255 $ 108,150 Loans payable - related parties as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Interest 2023 2022 Term rate 49% of Shareholder of SwissLink $ 19,870 $ 19,649 Note is due on demand 0% 49% of Shareholder of SwissLink 218,740 216,300 Note is due on demand 5% Total 238,610 235,949 Less: Current portion of loans payable 238,610 235,949 Long-term loans payable $ — $ — During the three months ended March 31, 2023 and 2022, the Company recorded interest expense of $3,645 $7,481 $0 $7,407	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 and $600,000 , which includes original issue discount and financing costs of $0 and $66,666 and repaid the principal amount of $232,018 and $344,483 , respectively. During the years ended December 31, 2022 and 2021, the Company recorded interest expense of $22,234 and $191,281 and recognized amortization of discount, included in interest expense, of $7,407 and $78,481 , respectively. During the year ended December 31, 2021, a $1,647,150 (CHF 1,518,909) related party loan was forgiven and the Company recorded it as additional paid in capital. During the year ended December 31, 2021, the Company settled loans payable of $1,516,667 by issuing 2,230,394 shares of common stock valued at $2,056,530 . As a result, the Company recorded loss on settlement of debt of $539,863.

NOTE 7 _ WARRANTS

NOTE 7 – WARRANTS	3 Months Ended	12 Months Ended
NOTE 7 – WARRANTS	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 7 – WARRANTS	NOTE 7 – 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 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 $400,000 November 14, 2022 $400,000 $200,000 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, 2022 23,112,575 $ 0.17 0.75 Granted — — — Increase in number of warrants by VWAP 5,262,465 0.14 — Exercised ( 2,941,177 ) 0.14 0.70 Forfeited/canceled — — — Outstanding, March 31, 2023 25,433,863 $ 0.14 0.50	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 8 _ DERIVATIVE LIABILITIES

NOTE 8 – DERIVATIVE LIABILITIES	3 Months Ended	12 Months Ended
NOTE 8 – DERIVATIVE LIABILITIES	Mar. 31, 2023	Dec. 31, 2022
Note 8 Derivative Liabilities
NOTE 8 – DERIVATIVE LIABILITIES	NOTE 8 – DERIVATIVE LIABILITIES Fair Value Assumptions Used in Accounting for Derivative Liabilities ASC 815, “ Derivatives and Hedging 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 March 31, 2023. 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. For the three months ended March 31, 2023 and year ended December 31, 2022, the estimated fair values of the liabilities measured on a recurring basis are as follows: Three months ended March 31, 2023 Year ended December 31, 2022 Expected term 0.50 - 0.70 years 0.75 - 1.49 years Expected average volatility 77% - 81% 83% - 152% Expected dividend yield — — Risk-free interest rate 4.67% - 4.94% 0.06% - 4.73% The following table summarizes the changes in the derivative liabilities during the three months ended March 31, 2023 and 2022: Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - December 31, 2022 $ 1,357,787 Settled on issuance of common stock ( 240,258 ) Change in fair value of the warrant ( 196,307 ) Balance - March 31, 2023 $ 921,222 The following table summarizes the change in fair value of derivative liabilities included in the income statement for the three months ended March 31, 2023 and 2022, respectively. Three months ended March 31, 2023 2022 Addition of new derivatives recognized as loss on derivatives $ — $ — Revaluation of derivative liabilities ( 196,307 ) — Change in fair value of derivative liabilities $ ( 196,307 ) $ —	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 years 0.16 - 1.18 years 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 9 _ STOCKHOLDERS_ EQUITY

NOTE 9 – STOCKHOLDERS’ EQUITY	3 Months Ended	12 Months Ended
NOTE 9 – STOCKHOLDERS’ EQUITY	Mar. 31, 2023	Dec. 31, 2022
Equity [Abstract]
NOTE 9 – STOCKHOLDERS’ EQUITY	NOTE 9 – 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 March 31, 2023 and December 31, 2022, 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 As of March 31, 2023 and December 31, 2022, 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 March 31, 2023 and December 31, 2022, no Common Stock During the three months ended March 31, 2023, the Company issued 3,001,177 · 60,000 shares for compensation to our directors valued at $11,230 · 2,941,177 shares for exercise of warrants for $400,000 As of March 31, 2023 and December 31, 2022, 164,596,688 161,595,511	NOTE 11 – STOCKHOLDERS’ EQUITY The Company’s authorized capital consists of 300,000,000 shares of common stock with a par value of $0.001 per share. 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 shares of Series A Preferred Stock were issued and outstanding. 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 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. During the year ended December 31, 2021, 21,000,000 shares of common stock were converted into 21,000 shares of Series B Preferred Stock by our management. As of December 31, 2022 and 2021, 21,000 shares of Series B Preferred Stock were issued and outstanding. 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 Series C Preferred Stock was issued or outstanding. Common Stock During the year ended December 31, 2022, the Company issued 14,118,153 shares of common stock, valued at fair market value on issuance as follows: · 2,000,000 shares issued for cash of $1,000,000 · 5,066,667 shares for acquisitions of Whisl and Smartbiz valued at $1,550,000 · 550,000 shares for asset acquisition valued at $357,500 · 240,000 shares for compensation to our directors valued at $107,600 · 161,367 shares for settlement of debt valued at $80,674 · 6,100,119 shares for exercise of warrants for $400,000 During the year ended December 31, 2021, the Company issued 51,638,526 shares of common stock, valued at fair market value on issuance as follows; · 41,562,500 shares issued for cash of $6,536,250 , of which $100,000 was recorded as subscription receivable as of December 31, 2021. The Company received the $100,000 on January 3, 2022. · 2,230,394 shares, valued at $2,056,530 , issued for settlement of debt of $1,516,667 · 195,000 shares for services valued at $284,700 · 1,320,000 shares issued to our management for compensation valued at $1,037,568 · 250,000 shares for forbearance of debt valued at $49,925 · 6,080,632 shares issued for conversion of debt of $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 shares of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain 400,000 shares of the Company’s common stock in connection with the services. As of December 31, 2022 and 2021, 161,595,511 and 147,477,358 shares of common stock were issued and outstanding, respectively.

NOTE 10 - RELATED PARTY TRANSAC

NOTE 10 - RELATED PARTY TRANSACTIONS	3 Months Ended	12 Months Ended
NOTE 10 - RELATED PARTY TRANSACTIONS	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
NOTE 10 - RELATED PARTY TRANSACTIONS	NOTE 10 - RELATED PARTY TRANSACTIONS Due from related party As of March 31, 2023 and December 31, 2022, the Company had amounts due from related parties of $400,893 $326,324 Due to related parties As of March 31, 2023 and December 31, 2022, the Company had amounts due to related parties of $26,613 Employment agreements During the three months ended March 31, 2023 and 2022, the Company recorded management salaries of $144,000 $11,230 $41,139 As of March 31, 2023 and December 31, 2022, the Company recorded and accrued management salaries of $104,628 $79,628	NOTE 13 - RELATED PARTY TRANSACTIONS Due from related party During the year ended December 31, 2021, the Company loaned $220,674 to our CEO and applied to due to CEO of $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 and $220,674 to a related party and collected $700 and $226 , respectively. As of December 31, 2022 and 2021, the Company had due from related parties of $326,324 and $424,086 , respectively. The loans are unsecured, non-interest bearing and due on demand. Due to related parties During the years ended December 31, 2022 and 2021, the Company repaid $0 and $90,787 , respectively, to the CEO and CFO of the Company. As of December 31, 2022 and 2021, the Company had amounts due to related parties of $26,613 . The amounts are unsecured, non-interest bearing and due on demand. Debt to Equity Swap During the year ended December 31, 2021 the Company recorded a debt to equity swap of $1,647,150 as additional paid in capital. Employment agreements During the years ended December 31, 2022 and 2021, the Company recorded management salaries of $576,000 and $558,000 , respectively, and stock-based compensation bonuses of $107,600 and $1,037,568 , respectively. As of December 31, 2022 and 2021, the Company recorded and accrued management salaries of $79,628 and $92,229 , respectively.

NOTE 11 _ COMMITMENTS AND CONTI

NOTE 11 – COMMITMENTS AND CONTINGENCIES	3 Months Ended	12 Months Ended
NOTE 11 – COMMITMENTS AND CONTINGENCIES	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
NOTE 11 – COMMITMENTS AND CONTINGENCIES	NOTE 11 – 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 $900 $20,150	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 . For the years ended December 31, 2022 and 2021, the Company incurred rent expense of $73,865 and $37,823 , respectively. 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 per month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid $12,600 and the service was terminated. 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 shares of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain 400,000 shares of the Company’s common stock in connection with the services.

NOTE 12 - SEGMENTS

NOTE 12 - SEGMENTS	3 Months Ended	12 Months Ended
NOTE 12 - SEGMENTS	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
NOTE 12 - SEGMENTS	NOTE 12 - SEGMENTS 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 three months ended March 31, 2023 and 2022: Three months ended March 31, 2023 NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment USA Switzerland Elimination Total Revenues $ 24,847,671 1,347,435 $ (1,528,577 ) $ 24,666,529 Cost of revenue 23,825,886 1,152,484 (1,528,577 ) 23,449,793 Gross profit 1,021,785 194,951 — 1,216,736 Operating expenses General and administration 1,350,956 183,310 — 1,534,266 Operating (loss) income (329,171 ) 11,641 — (317,530 ) Other income (expense) 174,955 (16,247 ) — 158,708 Net loss $ (154,216 ) $ (4,606 ) $ — $ (158,822 ) Three months ended March 31, 2022 USA Switzerland Elimination Total Revenues $ 18,475,113 1,026,080 $ (81,882 ) $ 19,419,311 Cost of revenue 18,193,952 823,181 (81,882 ) 18,935,251 Gross profit 281,161 202,899 — 484,060 Operating expenses General and administration 781,300 208,198 — 989,498 Operating (loss) (500,139 ) (5,299 ) — (505,438 ) Other (expense) income (29,841 ) 10,548 — (19,293 ) Net (loss) income $ (529,980 ) $ 5,249 $ — $ (524,731 ) Asset Information The following table shows asset information by geographic segment as of March 31, 2023 and December 31, 2022: March 31, 2023 USA Switzerland Elimination Total Assets Current assets $ 6,419,124 $ 1,235,556 $ (917,713 ) $ 6,736,967 Non-current assets $ 11,631,453 $ 703,066 $ (6,184,562 ) $ 6,149,957 Liabilities Current liabilities $ 5,378,018 $ 1,840,726 $ (917,713 ) $ 6,301,031 Non-current liabilities $ — $ 256,233 $ — $ 256,233 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	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 13 _ SUBSEQUENT EVENTS.

NOTE 13 – SUBSEQUENT EVENTS.	3 Months Ended	12 Months Ended
NOTE 13 – SUBSEQUENT EVENTS.	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
NOTE 13 – SUBSEQUENT EVENTS.	NOTE 13 – SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these consolidated financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure.	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 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	3 Months Ended	12 Months Ended
NOTE 4 - ACQUISITIONS	Mar. 31, 2023	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
NOTE 4 - ACQUISITIONS	NOTE 4 – PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, 2023 2022 Other receivable $ 129,967 $ 120,139 Prepaid expenses 20,450 26,600 Advance payment 21,000 21,000 Tax receivable 394 389 Deposit for acquisition of asset 362,000 357,500 Security deposit 20,000 20,000 Process costing 9,410 — Total prepaid and other current assets $ 563,221 $ 545,628	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 shares of common stock 550,000 Total Purchase Price $ 1,800,000 Smartbiz June 1, Fair Value of Consideration: 2022 Cash $ 800,000 2,850,330 shares of common stock 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
NOTE 5 – PREPAID AND OTHER CURRENT ASSETS	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	3 Months Ended	12 Months Ended
NOTE 6 – PROPERTY AND EQUIPMENT	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
NOTE 6 – PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, 2023 2022 Telecommunication equipment $ 332,944 $ 317,958 Telecommunication software 693,006 640,566 Other equipment 99,192 99,126 Total property and equipment 1,125,142 1,057,650 Accumulated depreciation and amortization (692,023 ) (656,629 ) Total property and equipment $ 433,119 $ 401,021 Depreciation expense for the three months ended March 31, 2023 and 2022 amounted to $34,060 $33,547	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 and $91,474 , respectively.

NOTE 7 _LOANS PAYABLE

NOTE 7 –LOANS PAYABLE	3 Months Ended	12 Months Ended
NOTE 7 –LOANS PAYABLE	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 7 –LOANS PAYABLE	NOTE 6 –LOANS PAYABLE Loans payable as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Interest 2023 2022 Term rate Martus $ 95,407 $ 94,342 Note was issued on October 23, 2018 and due on January 2, 2024 5.0% Darlene Covid19 100,255 108,150 Note was issued on April 1, 2020 and due on March 31, 2025 0.0% Total 195,662 202,492 Less: Unamortized debt discount — — Total loans payable 195,662 202,492 Less: Current portion of loans payable ( 95,407 ) ( 94,342 ) Long-term loans payable $ 100,255 $ 108,150 Loans payable - related parties as of March 31, 2023 and December 31, 2022 consisted of the following: March 31, December 31, Interest 2023 2022 Term rate 49% of Shareholder of SwissLink $ 19,870 $ 19,649 Note is due on demand 0% 49% of Shareholder of SwissLink 218,740 216,300 Note is due on demand 5% Total 238,610 235,949 Less: Current portion of loans payable 238,610 235,949 Long-term loans payable $ — $ — During the three months ended March 31, 2023 and 2022, the Company recorded interest expense of $3,645 $7,481 $0 $7,407	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 and $600,000 , which includes original issue discount and financing costs of $0 and $66,666 and repaid the principal amount of $232,018 and $344,483 , respectively. During the years ended December 31, 2022 and 2021, the Company recorded interest expense of $22,234 and $191,281 and recognized amortization of discount, included in interest expense, of $7,407 and $78,481 , respectively. During the year ended December 31, 2021, a $1,647,150 (CHF 1,518,909) related party loan was forgiven and the Company recorded it as additional paid in capital. During the year ended December 31, 2021, the Company settled loans payable of $1,516,667 by issuing 2,230,394 shares of common stock valued at $2,056,530 . As a result, the Company recorded loss on settlement of debt of $539,863.

NOTE 8 - CONVERTIBLE LOANS

NOTE 8 - CONVERTIBLE LOANS	12 Months Ended
NOTE 8 - CONVERTIBLE LOANS	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 and $33,429 and recognized amortization of discount, included in interest expense, of $0 and $372,290 , respectively. During the years ended December 31, 2022 and 2021, the Company repaid notes of $0 and $250,000 and accrued interest of $0 and $6,027 , respectively. Conversion During the year ended December 31, 2021, the Company converted notes with principal amounts and accrued interest of $422,295 into 6,080,632 shares of common stock. The corresponding derivative liability at the date of conversion of $708,611 was settled through additional paid in capital. 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	3 Months Ended	12 Months Ended
NOTE 9 – WARRANTS	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 9 – WARRANTS	NOTE 7 – 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 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 $400,000 November 14, 2022 $400,000 $200,000 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, 2022 23,112,575 $ 0.17 0.75 Granted — — — Increase in number of warrants by VWAP 5,262,465 0.14 — Exercised ( 2,941,177 ) 0.14 0.70 Forfeited/canceled — — — Outstanding, March 31, 2023 25,433,863 $ 0.14 0.50	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	3 Months Ended	12 Months Ended
NOTE 10 – DERIVATIVE LIABILITIES	Mar. 31, 2023	Dec. 31, 2022
Note 10 Derivative Liabilities
NOTE 10 – DERIVATIVE LIABILITIES	NOTE 8 – DERIVATIVE LIABILITIES Fair Value Assumptions Used in Accounting for Derivative Liabilities ASC 815, “ Derivatives and Hedging 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 March 31, 2023. 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. For the three months ended March 31, 2023 and year ended December 31, 2022, the estimated fair values of the liabilities measured on a recurring basis are as follows: Three months ended March 31, 2023 Year ended December 31, 2022 Expected term 0.50 - 0.70 years 0.75 - 1.49 years Expected average volatility 77% - 81% 83% - 152% Expected dividend yield — — Risk-free interest rate 4.67% - 4.94% 0.06% - 4.73% The following table summarizes the changes in the derivative liabilities during the three months ended March 31, 2023 and 2022: Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - December 31, 2022 $ 1,357,787 Settled on issuance of common stock ( 240,258 ) Change in fair value of the warrant ( 196,307 ) Balance - March 31, 2023 $ 921,222 The following table summarizes the change in fair value of derivative liabilities included in the income statement for the three months ended March 31, 2023 and 2022, respectively. Three months ended March 31, 2023 2022 Addition of new derivatives recognized as loss on derivatives $ — $ — Revaluation of derivative liabilities ( 196,307 ) — Change in fair value of derivative liabilities $ ( 196,307 ) $ —	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 years 0.16 - 1.18 years 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	3 Months Ended	12 Months Ended
NOTE 11 – STOCKHOLDERS’ EQUITY	Mar. 31, 2023	Dec. 31, 2022
Equity [Abstract]
NOTE 11 – STOCKHOLDERS’ EQUITY	NOTE 9 – 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 March 31, 2023 and December 31, 2022, 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 As of March 31, 2023 and December 31, 2022, 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 March 31, 2023 and December 31, 2022, no Common Stock During the three months ended March 31, 2023, the Company issued 3,001,177 · 60,000 shares for compensation to our directors valued at $11,230 · 2,941,177 shares for exercise of warrants for $400,000 As of March 31, 2023 and December 31, 2022, 164,596,688 161,595,511	NOTE 11 – STOCKHOLDERS’ EQUITY The Company’s authorized capital consists of 300,000,000 shares of common stock with a par value of $0.001 per share. 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 shares of Series A Preferred Stock were issued and outstanding. 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 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. During the year ended December 31, 2021, 21,000,000 shares of common stock were converted into 21,000 shares of Series B Preferred Stock by our management. As of December 31, 2022 and 2021, 21,000 shares of Series B Preferred Stock were issued and outstanding. 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 Series C Preferred Stock was issued or outstanding. Common Stock During the year ended December 31, 2022, the Company issued 14,118,153 shares of common stock, valued at fair market value on issuance as follows: · 2,000,000 shares issued for cash of $1,000,000 · 5,066,667 shares for acquisitions of Whisl and Smartbiz valued at $1,550,000 · 550,000 shares for asset acquisition valued at $357,500 · 240,000 shares for compensation to our directors valued at $107,600 · 161,367 shares for settlement of debt valued at $80,674 · 6,100,119 shares for exercise of warrants for $400,000 During the year ended December 31, 2021, the Company issued 51,638,526 shares of common stock, valued at fair market value on issuance as follows; · 41,562,500 shares issued for cash of $6,536,250 , of which $100,000 was recorded as subscription receivable as of December 31, 2021. The Company received the $100,000 on January 3, 2022. · 2,230,394 shares, valued at $2,056,530 , issued for settlement of debt of $1,516,667 · 195,000 shares for services valued at $284,700 · 1,320,000 shares issued to our management for compensation valued at $1,037,568 · 250,000 shares for forbearance of debt valued at $49,925 · 6,080,632 shares issued for conversion of debt of $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 shares of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain 400,000 shares of the Company’s common stock in connection with the services. As of December 31, 2022 and 2021, 161,595,511 and 147,477,358 shares of common stock were issued and outstanding, respectively.

NOTE 12 _ PROVISION FOR INCOME

NOTE 12 – PROVISION FOR INCOME TAXES	12 Months Ended
NOTE 12 – PROVISION FOR INCOME TAXES	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 of net operating losses (“NOL”) generated to December 31, 2022 carried forward to offset taxable income in future years which expire commencing in fiscal 2022. NOLs generated in the United States for tax years prior to December 31, 2017, can be carried forward for twenty years, whereas NOLs generated after December 31, 2017 can be carried forward indefinitely in USA, and can be carried forward for 7 years in Switzerland. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior to their expiration. 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	3 Months Ended	12 Months Ended
NOTE 13 - RELATED PARTY TRANSACTIONS	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
NOTE 13 - RELATED PARTY TRANSACTIONS	NOTE 10 - RELATED PARTY TRANSACTIONS Due from related party As of March 31, 2023 and December 31, 2022, the Company had amounts due from related parties of $400,893 $326,324 Due to related parties As of March 31, 2023 and December 31, 2022, the Company had amounts due to related parties of $26,613 Employment agreements During the three months ended March 31, 2023 and 2022, the Company recorded management salaries of $144,000 $11,230 $41,139 As of March 31, 2023 and December 31, 2022, the Company recorded and accrued management salaries of $104,628 $79,628	NOTE 13 - RELATED PARTY TRANSACTIONS Due from related party During the year ended December 31, 2021, the Company loaned $220,674 to our CEO and applied to due to CEO of $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 and $220,674 to a related party and collected $700 and $226 , respectively. As of December 31, 2022 and 2021, the Company had due from related parties of $326,324 and $424,086 , respectively. The loans are unsecured, non-interest bearing and due on demand. Due to related parties During the years ended December 31, 2022 and 2021, the Company repaid $0 and $90,787 , respectively, to the CEO and CFO of the Company. As of December 31, 2022 and 2021, the Company had amounts due to related parties of $26,613 . The amounts are unsecured, non-interest bearing and due on demand. Debt to Equity Swap During the year ended December 31, 2021 the Company recorded a debt to equity swap of $1,647,150 as additional paid in capital. Employment agreements During the years ended December 31, 2022 and 2021, the Company recorded management salaries of $576,000 and $558,000 , respectively, and stock-based compensation bonuses of $107,600 and $1,037,568 , respectively. As of December 31, 2022 and 2021, the Company recorded and accrued management salaries of $79,628 and $92,229 , respectively.

NOTE 14 _ COMMITMENTS AND CONTI

NOTE 14 – COMMITMENTS AND CONTINGENCIES	3 Months Ended	12 Months Ended
NOTE 14 – COMMITMENTS AND CONTINGENCIES	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
NOTE 14 – COMMITMENTS AND CONTINGENCIES	NOTE 11 – 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 $900 $20,150	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 . For the years ended December 31, 2022 and 2021, the Company incurred rent expense of $73,865 and $37,823 , respectively. 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 per month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid $12,600 and the service was terminated. 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 shares of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain 400,000 shares of the Company’s common stock in connection with the services.

NOTE 15 - SEGMENT

NOTE 15 - SEGMENT	3 Months Ended	12 Months Ended
NOTE 15 - SEGMENT	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
NOTE 15 - SEGMENT	NOTE 12 - SEGMENTS 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 three months ended March 31, 2023 and 2022: Three months ended March 31, 2023 NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment USA Switzerland Elimination Total Revenues $ 24,847,671 1,347,435 $ (1,528,577 ) $ 24,666,529 Cost of revenue 23,825,886 1,152,484 (1,528,577 ) 23,449,793 Gross profit 1,021,785 194,951 — 1,216,736 Operating expenses General and administration 1,350,956 183,310 — 1,534,266 Operating (loss) income (329,171 ) 11,641 — (317,530 ) Other income (expense) 174,955 (16,247 ) — 158,708 Net loss $ (154,216 ) $ (4,606 ) $ — $ (158,822 ) Three months ended March 31, 2022 USA Switzerland Elimination Total Revenues $ 18,475,113 1,026,080 $ (81,882 ) $ 19,419,311 Cost of revenue 18,193,952 823,181 (81,882 ) 18,935,251 Gross profit 281,161 202,899 — 484,060 Operating expenses General and administration 781,300 208,198 — 989,498 Operating (loss) (500,139 ) (5,299 ) — (505,438 ) Other (expense) income (29,841 ) 10,548 — (19,293 ) Net (loss) income $ (529,980 ) $ 5,249 $ — $ (524,731 ) Asset Information The following table shows asset information by geographic segment as of March 31, 2023 and December 31, 2022: March 31, 2023 USA Switzerland Elimination Total Assets Current assets $ 6,419,124 $ 1,235,556 $ (917,713 ) $ 6,736,967 Non-current assets $ 11,631,453 $ 703,066 $ (6,184,562 ) $ 6,149,957 Liabilities Current liabilities $ 5,378,018 $ 1,840,726 $ (917,713 ) $ 6,301,031 Non-current liabilities $ — $ 256,233 $ — $ 256,233 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	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.	3 Months Ended	12 Months Ended
NOTE 16 – SUBSEQUENT EVENTS.	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
NOTE 16 – SUBSEQUENT EVENTS.	NOTE 13 – SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these consolidated financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure.	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)	3 Months Ended	12 Months Ended
NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [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.
Organization and Operations	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.	Organization and Operations iQSTEL Inc. (“iQSTEL”, “we”, “us”, or the “Company”) was incorporated under the laws of the State of Nevada on June 24, 2011 under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018. 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)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of March 31, 2023 and the results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2023 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC on April 14, 2023.	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.	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 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.	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.
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.	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 cash equivalents at March 31, 2023 and December 31, 2022.	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 cash equivalents at December 31, 2022 and 2021.
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. Under the expected credit loss model, 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 three months ended March 31, 2023 and 2022, the Company recorded no bad debt expense.	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 and $0 , respectively.
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 ”	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 three months ended March 31, 2023, 12 customers represented 86% 86% 62% 64%	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.	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.	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.
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.	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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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. In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments Credit Losses —Measurement of Credit Losses on Financial Instruments 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.	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.
Business Combinations		Business Combinations In accordance with ASC 805-10, “ Business Combinations
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 for computers and laptops; 5 years for telecommunications equipment and switches; and 5 years for software using the straight-line method. Major additions and improvements are capitalized as additions to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability of the carrying amounts.
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.
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,”
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.

NOTE 4 _ PREPAID AND OTHER CU_2

NOTE 4 – PREPAID AND OTHER CURRENT ASSETS (Tables)	3 Months Ended	12 Months Ended
NOTE 4 – PREPAID AND OTHER CURRENT ASSETS (Tables)	Mar. 31, 2023	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets	March 31, December 31, 2023 2022 Other receivable $ 129,967 $ 120,139 Prepaid expenses 20,450 26,600 Advance payment 21,000 21,000 Tax receivable 394 389 Deposit for acquisition of asset 362,000 357,500 Security deposit 20,000 20,000 Process costing 9,410 — Total prepaid and other current assets $ 563,221 $ 545,628	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 5 _ PROPERTY AND EQUIPME_2

NOTE 5 – PROPERTY AND EQUIPMENT (Tables)	3 Months Ended	12 Months Ended
NOTE 5 – PROPERTY AND EQUIPMENT (Tables)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment	March 31, December 31, 2023 2022 Telecommunication equipment $ 332,944 $ 317,958 Telecommunication software 693,006 640,566 Other equipment 99,192 99,126 Total property and equipment 1,125,142 1,057,650 Accumulated depreciation and amortization (692,023 ) (656,629 ) Total property and equipment $ 433,119 $ 401,021	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 6 _LOANS PAYABLE (Tables)

NOTE 6 –LOANS PAYABLE (Tables)	3 Months Ended	12 Months Ended
NOTE 6 –LOANS PAYABLE (Tables)	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable	March 31, December 31, Interest 2023 2022 Term rate Martus $ 95,407 $ 94,342 Note was issued on October 23, 2018 and due on January 2, 2024 5.0% Darlene Covid19 100,255 108,150 Note was issued on April 1, 2020 and due on March 31, 2025 0.0% Total 195,662 202,492 Less: Unamortized debt discount — — Total loans payable 195,662 202,492 Less: Current portion of loans payable ( 95,407 ) ( 94,342 ) Long-term loans payable $ 100,255 $ 108,150
NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties	March 31, December 31, Interest 2023 2022 Term rate 49% of Shareholder of SwissLink $ 19,870 $ 19,649 Note is due on demand 0% 49% of Shareholder of SwissLink 218,740 216,300 Note is due on demand 5% Total 238,610 235,949 Less: Current portion of loans payable 238,610 235,949 Long-term loans payable $ — $ —	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 7 _ WARRANTS (Tables)

NOTE 7 – WARRANTS (Tables)	3 Months Ended	12 Months Ended
NOTE 7 – WARRANTS (Tables)	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
NOTE 7 - WARRANTS - Schedule of Warrant Summary	Warrants Outstanding Weighted Average Weighted Average Remaining Warrants Exercise Price Contractual life (in years) Outstanding, December 31, 2022 23,112,575 $ 0.17 0.75 Granted — — — Increase in number of warrants by VWAP 5,262,465 0.14 — Exercised ( 2,941,177 ) 0.14 0.70 Forfeited/canceled — — — Outstanding, March 31, 2023 25,433,863 $ 0.14 0.50	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 8 _ DERIVATIVE LIABILITI_2

NOTE 8 – DERIVATIVE LIABILITIES (Tables)	3 Months Ended	12 Months Ended
NOTE 8 – DERIVATIVE LIABILITIES (Tables)	Mar. 31, 2023	Dec. 31, 2022
Note 8 Derivative Liabilities
NOTE - 8 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities	Three months ended March 31, 2023 Year ended December 31, 2022 Expected term 0.50 - 0.70 years 0.75 - 1.49 years Expected average volatility 77% - 81% 83% - 152% Expected dividend yield — — Risk-free interest rate 4.67% - 4.94% 0.06% - 4.73%	Years ended December 31, 2022 2021 Expected term 0.75 – 1.49 years 0.16 - 1.18 years Expected average volatility 83% - 152% 145% - 241% Expected dividend yield — — Risk-free interest rate 0.06% - 4.73% 0.07% - 0.09%
NOTE 8 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs	Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - December 31, 2022 $ 1,357,787 Settled on issuance of common stock ( 240,258 ) Change in fair value of the warrant ( 196,307 ) Balance - March 31, 2023 $ 921,222	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 8- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement	Three months ended March 31, 2023 2022 Addition of new derivatives recognized as loss on derivatives $ — $ — Revaluation of derivative liabilities ( 196,307 ) — Change in fair value of derivative liabilities $ ( 196,307 ) $ —	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 - SEGMENTS (Tables)

NOTE 12 - SEGMENTS (Tables)	3 Months Ended	12 Months Ended
NOTE 12 - SEGMENTS (Tables)	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment	Three months ended March 31, 2023 NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment USA Switzerland Elimination Total Revenues $ 24,847,671 1,347,435 $ (1,528,577 ) $ 24,666,529 Cost of revenue 23,825,886 1,152,484 (1,528,577 ) 23,449,793 Gross profit 1,021,785 194,951 — 1,216,736 Operating expenses General and administration 1,350,956 183,310 — 1,534,266 Operating (loss) income (329,171 ) 11,641 — (317,530 ) Other income (expense) 174,955 (16,247 ) — 158,708 Net loss $ (154,216 ) $ (4,606 ) $ — $ (158,822 ) Three months ended March 31, 2022 USA Switzerland Elimination Total Revenues $ 18,475,113 1,026,080 $ (81,882 ) $ 19,419,311 Cost of revenue 18,193,952 823,181 (81,882 ) 18,935,251 Gross profit 281,161 202,899 — 484,060 Operating expenses General and administration 781,300 208,198 — 989,498 Operating (loss) (500,139 ) (5,299 ) — (505,438 ) Other (expense) income (29,841 ) 10,548 — (19,293 ) Net (loss) income $ (529,980 ) $ 5,249 $ — $ (524,731 ) Asset Information The following table shows asset information by geographic segment as of March 31, 2023 and December 31, 2022: March 31, 2023 USA Switzerland Elimination Total Assets Current assets $ 6,419,124 $ 1,235,556 $ (917,713 ) $ 6,736,967 Non-current assets $ 11,631,453 $ 703,066 $ (6,184,562 ) $ 6,149,957 Liabilities Current liabilities $ 5,378,018 $ 1,840,726 $ (917,713 ) $ 6,301,031 Non-current liabilities $ — $ 256,233 $ — $ 256,233 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	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 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	12 Months Ended
NOTE 4 - ACQUISITIONS (Tables)	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 shares of common stock 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 shares of common stock 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)	3 Months Ended	12 Months Ended
NOTE 5 – PREPAID AND OTHER CURRENT ASSETS (Tables)	Mar. 31, 2023	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	March 31, December 31, 2023 2022 Other receivable $ 129,967 $ 120,139 Prepaid expenses 20,450 26,600 Advance payment 21,000 21,000 Tax receivable 394 389 Deposit for acquisition of asset 362,000 357,500 Security deposit 20,000 20,000 Process costing 9,410 — Total prepaid and other current assets $ 563,221 $ 545,628	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)	3 Months Ended	12 Months Ended
NOTE 6 – PROPERTY AND EQUIPMENT (Tables)	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment	March 31, December 31, 2023 2022 Telecommunication equipment $ 332,944 $ 317,958 Telecommunication software 693,006 640,566 Other equipment 99,192 99,126 Total property and equipment 1,125,142 1,057,650 Accumulated depreciation and amortization (692,023 ) (656,629 ) Total property and equipment $ 433,119 $ 401,021	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)	3 Months Ended	12 Months Ended
NOTE 7 –LOANS PAYABLE (Tables)	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties	March 31, December 31, Interest 2023 2022 Term rate 49% of Shareholder of SwissLink $ 19,870 $ 19,649 Note is due on demand 0% 49% of Shareholder of SwissLink 218,740 216,300 Note is due on demand 5% Total 238,610 235,949 Less: Current portion of loans payable 238,610 235,949 Long-term loans payable $ — $ —	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)	3 Months Ended	12 Months Ended
NOTE 9 – WARRANTS (Tables)	Mar. 31, 2023	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, 2022 23,112,575 $ 0.17 0.75 Granted — — — Increase in number of warrants by VWAP 5,262,465 0.14 — Exercised ( 2,941,177 ) 0.14 0.70 Forfeited/canceled — — — Outstanding, March 31, 2023 25,433,863 $ 0.14 0.50	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)	3 Months Ended	12 Months Ended
NOTE 10 – DERIVATIVE LIABILITIES (Tables)	Mar. 31, 2023	Dec. 31, 2022
Note 10 Derivative Liabilities
NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities	Three months ended March 31, 2023 Year ended December 31, 2022 Expected term 0.50 - 0.70 years 0.75 - 1.49 years Expected average volatility 77% - 81% 83% - 152% Expected dividend yield — — Risk-free interest rate 4.67% - 4.94% 0.06% - 4.73%	Years ended December 31, 2022 2021 Expected term 0.75 – 1.49 years 0.16 - 1.18 years 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, 2022 $ 1,357,787 Settled on issuance of common stock ( 240,258 ) Change in fair value of the warrant ( 196,307 ) Balance - March 31, 2023 $ 921,222	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	Three months ended March 31, 2023 2022 Addition of new derivatives recognized as loss on derivatives $ — $ — Revaluation of derivative liabilities ( 196,307 ) — Change in fair value of derivative liabilities $ ( 196,307 ) $ —	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
NOTE 12 – PROVISION FOR INCOME TAXES (Tables)	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)	3 Months Ended	12 Months Ended
NOTE 15 - SEGMENT (Tables)	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment	Three months ended March 31, 2023 NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment USA Switzerland Elimination Total Revenues $ 24,847,671 1,347,435 $ (1,528,577 ) $ 24,666,529 Cost of revenue 23,825,886 1,152,484 (1,528,577 ) 23,449,793 Gross profit 1,021,785 194,951 — 1,216,736 Operating expenses General and administration 1,350,956 183,310 — 1,534,266 Operating (loss) income (329,171 ) 11,641 — (317,530 ) Other income (expense) 174,955 (16,247 ) — 158,708 Net loss $ (154,216 ) $ (4,606 ) $ — $ (158,822 ) Three months ended March 31, 2022 USA Switzerland Elimination Total Revenues $ 18,475,113 1,026,080 $ (81,882 ) $ 19,419,311 Cost of revenue 18,193,952 823,181 (81,882 ) 18,935,251 Gross profit 281,161 202,899 — 484,060 Operating expenses General and administration 781,300 208,198 — 989,498 Operating (loss) (500,139 ) (5,299 ) — (505,438 ) Other (expense) income (29,841 ) 10,548 — (19,293 ) Net (loss) income $ (529,980 ) $ 5,249 $ — $ (524,731 ) Asset Information The following table shows asset information by geographic segment as of March 31, 2023 and December 31, 2022: March 31, 2023 USA Switzerland Elimination Total Assets Current assets $ 6,419,124 $ 1,235,556 $ (917,713 ) $ 6,736,967 Non-current assets $ 11,631,453 $ 703,066 $ (6,184,562 ) $ 6,149,957 Liabilities Current liabilities $ 5,378,018 $ 1,840,726 $ (917,713 ) $ 6,301,031 Non-current liabilities $ — $ 256,233 $ — $ 256,233 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	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	3 Months Ended	12 Months Ended
	May 13, 2022	May 13, 2022	Jun. 01, 2022	Mar. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Entity Incorporation, State or Country Code				NV	NV
Entity Incorporation, Date of Incorporation				Jun. 24, 2011	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 ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Equivalents, at Carrying Value				$ 0
Allowance for Loan and Lease Loss, Recovery of Bad Debts			$ 34,376	$ 0	$ 0
Computer Equipment [Member]
Finite-Lived Intangible Asset, Useful Life			3 years
Telecommunications [Member]
Finite-Lived Intangible Asset, Useful Life			5 years
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life			5 years
Twelve Customers [Member]
Concentration Risk, Percentage	86%		88%
Four Customers [Member]
Concentration Risk, Percentage		86%
No Bad Debt Risk Customers [Member]
Concentration Risk, Percentage	62%	64%	57%	68%
Seven Customers [Member]
Concentration Risk, Percentage			88%

NOTE 4 - PREPAID AND OTHER CURR

NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Other receivable	$ 129,967	$ 120,139	$ 143,187
Prepaid expenses	20,450	26,600	23,320
Advance payment	21,000	21,000
Tax receivable	394	389	603
Deposit for acquisition of asset	362,000	357,500
Security deposit	20,000	20,000
Process costing	9,410
Total prepaid and other current assets	$ 563,221	$ 545,628	$ 267,110

NOTE 5 - PROPERTY AND EQUIPMENT

NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,125,142	$ 1,057,650
Accumulated depreciation and amortization	(692,023)	(656,629)	$ (576,419)
Total property and equipment	433,119	401,021	409,382
Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	332,944	317,958	258,871
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	693,006	640,566	618,125
Other Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 99,192	$ 99,126	$ 108,805

NOTE 5 _ PROPERTY AND EQUIPME_3

NOTE 5 – PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization, Nonproduction	$ 34,060	$ 33,547	$ 120,117	$ 91,474

NOTE 6 - LOANS PAYABLE - Schedu

NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 195,662	$ 202,492	$ 442,151
Debt Instrument, Unamortized Discount		0	7,406
Long-Term Debt	195,662	202,492	434,745
Long-Term Debt, Current Maturities	95,407	94,342	315,450
Long-Term Debt, Excluding Current Maturities	100,255	108,150	119,295
Martus
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 95,407	$ 94,342	100,634
Debt Instrument, Payment Terms	Note was issued on October 23, 2018 and due on January 2, 2024	Note was issued on October 23, 2018 and due on January 3, 2023
Debt Instrument, Interest Rate, Stated Percentage	5%	500%
Darlene Covi19
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 100,255	$ 108,150	$ 109,690
Debt Instrument, Payment Terms	Note was issued on April 1, 2020 and due on March 31, 2025	Note was issued on April 1, 2020 and due on March 31, 2025
Debt Instrument, Interest Rate, Stated Percentage	0%	0%
Loans Payable One [Member]
Short-Term Debt [Line Items]
Debt Instrument, Unamortized Discount

NOTE 6 - LOANS PAYABLE - Sche_2

NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Loans Payable	$ 238,610	$ 235,949	$ 239,308
Other Loans Payable, Current	238,610	235,949
Loans Payable, Noncurrent
49% of Shareholder of SwissLink 1
Short-Term Debt [Line Items]
Loans Payable	$ 19,870	19,649	19,929
Debt Instrument, Interest Rate, Stated Percentage	0%
49% of Shareholder of SwissLink 2
Short-Term Debt [Line Items]
Loans Payable	$ 218,740	$ 216,300	$ 219,379
Debt Instrument, Interest Rate, Stated Percentage	5%

NOTE 6 _LOANS PAYABLE (Details

NOTE 6 –LOANS PAYABLE (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
NOTE 6 –LOANS PAYABLE (Details Narrative) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Amortization of Debt Discount (Premium)			$ 0	$ 372,290
Loans Payable [Member]
Short-Term Debt [Line Items]
Interest Expense	$ 3,645	$ 7,481	22,234	191,281
Amortization of Debt Discount (Premium)	$ 0	$ 7,407	$ 7,407	$ 78,481

NOTE 7 - WARRANTS - Schedule of

NOTE 7 - WARRANTS - Schedule of Warrant Summary (Details) - $ / shares		3 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number		25,433,863	23,112,575
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 0.14	$ 0.17
Warrants and Rights Outstanding, Term		6 months	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)		5,262,465	32,467,713
[custom:IncreaseInNumberOfWarrantsWeightedAverageExercisePrice]	0.17	$ 0.14
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsIncreasedByVWAPOutstandingWeightedAverageRemainingLife]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised		2,941,177	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	$ 0.14
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		8 months 12 days	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 7 _ WARRANTS (Details Narr

NOTE 7 – WARRANTS (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
NOTE 7 – WARRANTS (Details Narrative) - USD ($)	Apr. 05, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 14, 2022	Nov. 14, 2022
Short-Term Debt [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted			4,800,000
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]
Short-Term Debt [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.	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.
Apollo Option [Member]
Short-Term Debt [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted	4,800,000
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
Warrants and Rights Outstanding, Maturity Date					Nov. 14, 2022
Apollo Option Additional [Member]
Short-Term Debt [Line Items]
Option Contract Indexed to Equity, Settlement, Cash, Amount				400,000
Apollo Option Each Additional [Member]
Short-Term Debt [Line Items]
Option Contract Indexed to Equity, Settlement, Cash, Amount				$ 200,000

NOTE - 8 DERIVATIVE LIABILITY -

NOTE - 8 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Dividends
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	4.67%	0.06%	0.07%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	4.94%	4.73%	0.09%
Minimum [Member]
Average Term of Credit Risk Derivatives	6 months	9 months	1 month 28 days
Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate	77%	83%	145%
Maximum [Member]
Average Term of Credit Risk Derivatives	8 months 12 days	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	81%	152%	241%

NOTE 8 - DERIVATIVE LIABILITY -

NOTE 8 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Note 8 Derivative Liabilities
Derivative, Fair Value, Net	$ 921,222		$ 1,357,787		$ 1,025,691
[custom:ResolutionOfDerivativeLiabilitiesValue]	240,258		1,792,582	708,611	$ 708,611
Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)	$ 196,307		$ 1,706,536	$ 317,080

NOTE 8- DERIVATIVE LIABILITY -

NOTE 8- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Note 8 Derivative Liabilities
Unrealized Gain (Loss) on Derivatives			$ 943,833
[custom:RevaluationOfDerivativeLiabilities]	196,307		1,706,536	317,080
Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)	$ 196,307		$ 2,650,369	$ 317,080

NOTE 9 _ STOCKHOLDERS_ EQUITY (

NOTE 9 – STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)						3 Months Ended			12 Months Ended		24 Months Ended
NOTE 9 – STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jan. 07, 2022	Jan. 07, 2021	Jan. 07, 2021	Nov. 11, 2020	Nov. 03, 2020	Apr. 14, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized							300,000,000		300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share							$ 0.001		$ 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
Stock Issued During Period, Shares, New Issues									14,118,153	51,638,526
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture							60,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture							$ 11,230	$ 41,139	$ 107,600	$ 1,037,568
Stock Issued During Period, Shares, Conversion of Units						400,000
Stock Issued During Period, Value, Conversion of Units						$ 2,941,177	$ 400,000		$ 400,000
Common Stock, Shares, Outstanding							164,596,688		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
Preferred Stock, Shares Outstanding									10,000	10,000
Preferred Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized					10,000		10,000		10,000
Preferred Stock, Par or Stated Value Per Share					$ 0.001		$ 0.001		$ 0.001
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
Preferred Stock, Par or Stated Value Per Share										$ 0.001
Preferred Stock, Shares Outstanding									21,000
Preferred Class B [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		$ 0.001
Preferred Stock, Shares Outstanding							21,000		21,000
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
Preferred Stock, Shares Outstanding									0
Preferred Class C [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized		200,000	200,000				200,000		200,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001				$ 0.001		$ 0.001
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.						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.
Stock Issued During Period, Shares, New Issues
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture
Stock Issued During Period, Shares, Conversion of Units
Stock Issued During Period, Value, Conversion of Units
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.					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.
Stock Issued During Period, Shares, New Issues
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture
Stock Issued During Period, Shares, Conversion of Units
Stock Issued During Period, Value, Conversion of Units
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.	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.	$0.001
Total Issued In Period [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues							3,001,177
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues								2,000,000	2,000,000	41,562,500
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture							60,000	60,000	240,000	1,320,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture							$ 60	$ 60	$ 240	$ 1,320
Stock Issued During Period, Shares, Conversion of Units							2,941,177		6,100,119
Stock Issued During Period, Value, Conversion of Units									$ 6,100

NOTE 10 - RELATED PARTY TRANS_2

NOTE 10 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Loans and Leases Receivable, Related Parties	$ 400,893			$ 326,324
Convertible Notes Payable, Current	26,613			26,613
Management Fee Expense		$ 144,000	$ 558,000	576,000
Increase (Decrease) in Employee Related Liabilities	11,230	$ 41,139
Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities	$ 104,628			$ 79,628	$ 92,229

NOTE 11 _ COMMITMENTS AND CON_2

NOTE 11 – COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Lessee, Operating Lease, Term of Contract	12 months		12 months
Operating Lease, Expense	$ 900	$ 20,150	$ 73,865	$ 37,823

NOTE 12 - SEGMENT - Schedule of

NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 24,666,529	$ 19,419,311	$ 93,203,532	$ 64,702,018	$ 64,702,018
Cost of revenue	23,449,793	18,935,251	91,412,016	63,168,303	63,168,303
Gross profit	1,216,736	484,060	1,791,516	1,533,715	1,533,715
Operating expenses
General and administration	1,534,266	989,498	4,983,176	4,517,631	4,517,631
Operating (loss)	(317,530)	(505,438)	(3,191,660)	(2,983,916)	(2,983,916)
Other (expense) income	158,708	(19,293)	(2,674,101)	(880,085)	(880,085)
Net (loss) income	(158,822)	(524,731)	(5,865,761)	(3,864,001)	$ (3,864,001)
Assets
Current assets	6,736,967		6,436,590	6,566,524
Non-current assets	6,149,957		6,112,894	2,493,118
Liabilities
Current liabilities	6,301,031		6,451,679	2,363,015
Non-current liabilities	256,233		262,388	275,729
U S A [Member]
Segment Reporting Information [Line Items]
Revenues	24,847,671	18,475,113	94,188,685	60,112,852
Cost of revenue	23,825,886	18,193,952	93,162,695	59,274,781
Gross profit	1,021,785	281,161	1,025,990	838,071
Operating expenses
General and administration	1,350,956	781,300	4,216,107	3,733,579
Operating (loss)	(329,171)	(500,139)	(3,190,117)	(2,895,508)
Other (expense) income	174,955	(29,841)	(2,679,759)	(897,507)
Net (loss) income	(154,216)	(529,980)	(5,869,876)	(3,793,015)
Assets
Current assets	6,419,124		6,496,354	5,783,859
Non-current assets	11,631,453		11,646,662	4,468,491
Liabilities
Current liabilities	5,378,018		5,967,729	1,070,972
Non-current liabilities
Switzerland [Member]
Segment Reporting Information [Line Items]
Revenues	1,347,435	1,026,080	4,913,216	4,681,978
Cost of revenue	1,152,484	823,181	4,147,690	3,986,334
Gross profit	194,951	202,899	765,526	695,644
Operating expenses
General and administration	183,310	208,198	767,069	784,052
Operating (loss)	11,641	(5,299)	(1,543)	(88,408)
Other (expense) income	(16,247)	10,548	5,658	17,422
Net (loss) income	(4,606)	5,249	4,115	(70,986)
Assets
Current assets	1,235,556		1,172,889	997,216
Non-current assets	703,066		650,794	609,189
Liabilities
Current liabilities	1,840,726		1,716,603	1,506,594
Non-current liabilities	256,233		262,388	275,729
Elimination [Member]
Segment Reporting Information [Line Items]
Revenues	(1,528,577)	(81,882)	(5,898,369)	(92,812)
Cost of revenue	(1,528,577)	(81,882)	(5,898,369)	(92,812)
Gross profit
Operating expenses
General and administration
Operating (loss)
Other (expense) income
Net (loss) income
Assets
Current assets	(917,713)		(1,232,653)	(214,551)
Non-current assets	(6,184,562)		(6,184,562)	(2,584,562)
Liabilities
Current liabilities	(917,713)		(1,232,653)	(214,551)
Non-current liabilities

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 ($)	Mar. 31, 2023	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	$ 362,000	$ 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 ($)	Mar. 31, 2023	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	$ 362,000	$ 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 ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Revenues	$ 24,666,529	$ 19,419,311		$ 93,203,532	$ 64,702,018	$ 64,702,018
Cost of revenues	23,449,793	18,935,251		91,412,016	63,168,303	63,168,303
Gross profit	1,216,736	484,060		1,791,516	1,533,715	1,533,715
Operating expenses	1,534,266	989,498		4,983,176		4,517,631
Operating loss	(317,530)	(505,438)		(3,191,660)	(2,983,916)	(2,983,916)
Other expense	158,708	(19,293)		(2,674,101)	(880,085)	(880,085)
Net loss attributable to stockholders of iQSTEL Inc.	$ (363,185)	$ (554,970)		(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 attributable to stockholders of iQSTEL Inc.			$ (3,736,172)	$ (6,799,804)

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
NOTE 4 - ACQUISITIONS (Details Narrative) - USD ($)	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 ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Subscription receivable			$ 100,000
Other receivable	$ 129,967	120,139	143,187
Prepaid expenses	20,450	26,600	23,320
Advance payment	21,000	21,000
Tax receivable	394	389	603
Deposit for acquisition of asset	362,000	357,500
Security deposit	20,000	20,000
Total prepaid and other current assets	$ 563,221	$ 545,628	$ 267,110

NOTE 4 - PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,125,142	$ 1,057,650
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	692,023	656,629	$ 576,419
Property, Plant and Equipment, Net	433,119	401,021	409,382
Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	332,944	317,958	258,871
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	693,006	640,566	618,125
Other Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 99,192	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 ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization, Nonproduction	$ 34,060	$ 33,547	$ 120,117	$ 91,474

NOTE 7 - LOANS PAYABLE - Schedu

NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Loans Payable	$ 238,610	$ 235,949	$ 239,308
Loans Payable, Current	95,407	94,342
Loans Payable, Noncurrent
49% of Shareholder of SwissLink 1
Short-Term Debt [Line Items]
Loans Payable	$ 19,870	$ 19,649	19,929
Debt Instrument, Interest Rate, Stated Percentage	0%
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	$ 218,740	$ 216,300	219,379
Debt Instrument, Interest Rate, Stated Percentage	5%
Forty Nine Percent S H Swiss Link Two [Member]
Short-Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		500%
Swiss Link Notes [Member]
Short-Term Debt [Line Items]
Loans Payable, Current		$ 235,949	$ 239,308

NOTE 7 _LOANS PAYABLE (Details

NOTE 7 –LOANS PAYABLE (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
NOTE 7 –LOANS PAYABLE (Details Narrative) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Long-Term Debt, Gross	$ 195,662		$ 202,492	$ 442,151
Debt Instrument, Unamortized Discount			0	7,406
Long-Term Debt	195,662		202,492	434,745
Long-Term Debt, Current Maturities	95,407		94,342	315,450
Long-Term Debt, Excluding Current Maturities	100,255		108,150	119,295
Amortization of Debt Discount (Premium)			0	372,290
Adjustments to Additional Paid in Capital, Other				1,647,150
Loans Payable	238,610		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	$ 95,407		$ 94,342	100,634
Debt Instrument, Payment Terms	Note was issued on October 23, 2018 and due on January 2, 2024		Note was issued on October 23, 2018 and due on January 3, 2023
Debt Instrument, Interest Rate, Stated Percentage	5%		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	$ 100,255		$ 108,150	109,690
Debt Instrument, Payment Terms	Note was issued on April 1, 2020 and due on March 31, 2025		Note was issued on April 1, 2020 and due on March 31, 2025
Debt Instrument, Interest Rate, Stated Percentage	0%		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	$ 3,645	$ 7,481	22,234	191,281
Amortization of Debt Discount (Premium)	$ 0	$ 7,407	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 ($)	3 Months Ended		12 Months Ended
NOTE 8 - CONVERTIBLE LOANS (Details Narrative) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	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]	$ 240,258		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		3 Months Ended	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number		25,433,863	23,112,575
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 0.14	$ 0.17
Warrants and Rights Outstanding, Term		6 months	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)		5,262,465	32,467,713
[custom:IncreaseInNumberOfWarrantsWeightedAverageExercisePrice]	0.17	$ 0.14
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsIncreasedByVWAPOutstandingWeightedAverageRemainingLife]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised		2,941,177	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	$ 0.14
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		8 months 12 days	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 ($)		3 Months Ended	12 Months Ended
NOTE 9 – WARRANTS (Details Narrative) - USD ($)	Dec. 31, 2021	Mar. 31, 2023	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.	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 ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Dividends
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	4.67%	0.06%	0.07%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	4.94%	4.73%	0.09%
Minimum [Member]
Average Term of Credit Risk Derivatives	6 months	9 months	1 month 28 days
Available-for-Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate	77%	83%	145%
Maximum [Member]
Average Term of Credit Risk Derivatives	8 months 12 days	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	81%	152%	241%

NOTE 10 - DERIVATIVE LIABILITY

NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Note 10 Derivative Liabilities
Derivative, Fair Value, Net	$ 921,222		$ 1,357,787		$ 1,025,691
[custom:ResolutionOfDerivativeLiabilitiesValue]	240,258		1,792,582	708,611	$ 708,611
Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)	$ 196,307		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 ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Note 10 Derivative Liabilities
Unrealized Gain (Loss) on Derivatives			$ 943,833
[custom:RevaluationOfDerivativeLiabilities]	196,307		1,706,536	317,080
Fair Value, Net Derivative Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)	$ 196,307		$ 2,650,369	$ 317,080

NOTE 11 _ STOCKHOLDERS_ EQUITY

NOTE 11 – STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)						3 Months Ended			12 Months Ended			24 Months Ended
	Jan. 07, 2022	Jan. 07, 2021	Jan. 07, 2021	Nov. 11, 2020	Nov. 03, 2020	Apr. 14, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2023	Jan. 03, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized							300,000,000		300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share							$ 0.001		$ 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, Shares, Share-Based Payment Arrangement, after Forfeiture							60,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture							$ 11,230	$ 41,139	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		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, Outstanding							164,596,688		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
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
Preferred Stock, Par or Stated Value Per Share										$ 0.001
Preferred Stock, Shares Outstanding									21,000
Preferred Class B [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		$ 0.001
Preferred Stock, Shares Outstanding							21,000		21,000
Preferred Stock, Shares Issued							21,000		21,000
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
Preferred Stock, Shares Outstanding									0
Preferred Stock, Shares Issued									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.							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.					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.
[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.	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.	$0.001
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	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							60,000	60,000	240,000	1,320,000
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture							$ 60	$ 60	$ 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							2,941,177		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	Mar. 31, 2023
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	$ 445,100

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 ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	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	$ 300			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
Management Fee Expense		$ 144,000	$ 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	$ 104,628			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 ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 11, 2021
Lessee, Operating Lease, Term of Contract	12 months		12 months
Operating Lease, Expense	$ 900	$ 20,150	$ 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 ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 24,666,529	$ 19,419,311	$ 93,203,532	$ 64,702,018	$ 64,702,018
Cost of revenue	23,449,793	18,935,251	91,412,016	63,168,303	63,168,303
Gross profit	1,216,736	484,060	1,791,516	1,533,715	1,533,715
Operating expenses
General and administration	1,534,266	989,498	4,983,176	4,517,631	4,517,631
Operating income (loss)	(317,530)	(505,438)	(3,191,660)	(2,983,916)	(2,983,916)
Other income (expense)	158,708	(19,293)	(2,674,101)	(880,085)	(880,085)
Net income (loss)	(158,822)	(524,731)	(5,865,761)	(3,864,001)	$ (3,864,001)
Assets
Current assets	6,736,967		6,436,590	6,566,524
Non-current assets	6,149,957		6,112,894	2,493,118
Liabilities
Current liabilities	6,301,031		6,451,679	2,363,015
Non-current liabilities	256,233		262,388	275,729
U S A [Member]
Segment Reporting Information [Line Items]
Revenues	24,847,671	18,475,113	94,188,685	60,112,852
Cost of revenue	23,825,886	18,193,952	93,162,695	59,274,781
Gross profit	1,021,785	281,161	1,025,990	838,071
Operating expenses
General and administration	1,350,956	781,300	4,216,107	3,733,579
Operating income (loss)	(329,171)	(500,139)	(3,190,117)	(2,895,508)
Other income (expense)	174,955	(29,841)	(2,679,759)	(897,507)
Net income (loss)	(154,216)	(529,980)	(5,869,876)	(3,793,015)
Assets
Current assets	6,419,124		6,496,354	5,783,859
Non-current assets	11,631,453		11,646,662	4,468,491
Liabilities
Current liabilities	5,378,018		5,967,729	1,070,972
Non-current liabilities
Switzerland [Member]
Segment Reporting Information [Line Items]
Revenues	1,347,435	1,026,080	4,913,216	4,681,978
Cost of revenue	1,152,484	823,181	4,147,690	3,986,334
Gross profit	194,951	202,899	765,526	695,644
Operating expenses
General and administration	183,310	208,198	767,069	784,052
Operating income (loss)	11,641	(5,299)	(1,543)	(88,408)
Other income (expense)	(16,247)	10,548	5,658	17,422
Net income (loss)	(4,606)	5,249	4,115	(70,986)
Assets
Current assets	1,235,556		1,172,889	997,216
Non-current assets	703,066		650,794	609,189
Liabilities
Current liabilities	1,840,726		1,716,603	1,506,594
Non-current liabilities	256,233		262,388	275,729
Elimination [Member]
Segment Reporting Information [Line Items]
Revenues	(1,528,577)	(81,882)	(5,898,369)	(92,812)
Cost of revenue	(1,528,577)	(81,882)	(5,898,369)	(92,812)
Gross profit
Operating expenses
General and administration
Operating income (loss)
Other income (expense)
Net income (loss)
Assets
Current assets	(917,713)		(1,232,653)	(214,551)
Non-current assets	(6,184,562)		(6,184,562)	(2,584,562)
Liabilities
Current liabilities	(917,713)		(1,232,653)	(214,551)
Non-current liabilities

NOTE 16 _ SUBSEQUENT EVENTS. (D

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