<SEC-DOCUMENT>0001663577-21-000643.txt : 20211119
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ACCESSION NUMBER:		0001663577-21-000643
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20211118
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20211119
DATE AS OF CHANGE:		20211119

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		211427831

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br />
____________________</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_902_edei--DocumentType_c20211118__20211118_zsu8MoLsSjAg"><ix:nonNumeric contextRef="From2021-11-18to2021-11-18" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br />
<br />
</b>Date of Report (Date of earliest event reported): <span id="xdx_90F_edei--DocumentPeriodEndDate_c20211118__20211118_z2m5heRCMX9k"><ix:nonNumeric contextRef="From2021-11-18to2021-11-18" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">November 18, 2021</ix:nonNumeric></span></p>

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(Exact name of registrant as specified in its charter)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">________________________________________________</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
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    <td style="width: 96%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)</span></td></tr>
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    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company&#160;&#160;&#160;<span id="xdx_902_edei--EntityEmergingGrowthCompany_c20211118__20211118_zjkpeOf3M6b3"><ix:nonNumeric contextRef="From2021-11-18to2021-11-18" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act.&#160;&#160;&#160;&#160;&#160; [ ]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 1 - REGISTRANT'S BUSINESS AND OPERATIONS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 1.01 - ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On November 18, 2021, we entered into a Memorandum of Understanding (&#8220;MOU&#8221;)
with Jose Ramon Olivar and Eduardo Borrero (together, &#8220;Seller&#8221;) concerning the sale by Seller and the purchase by us of 51%
of the membership interests Seller holds in Smartbiz Telecom LLC (the &#8220;Company&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company is a Florida Corporation which provides telecommunication
services, dedicated to VoIP business for wholesale and retail markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The consideration for the acquisition consists of $1,000,000 in our common
stock to Seller. Seller has the option to price the shares at the execution of the MOU, at the average value of the last 5 days of trading
prior to execution, discounted by 10%, or to value the stock at the moment the shares are issued, at the average value of the last 5 days
of trading prior to issuance, discounted by 10%.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">If by the time the stock is sold, Seller does not recover at least One
Million Dollar (US$ 1,000,000.00), Seller may request that we pay the difference in cash until completing the US$1,000,000.00, or may
request that more common stock be issued to cover the difference up to US$1,000,000.00. Notwithstanding anything to the contrary herein,
this true up provision only exists for one year from issuance, such that if Seller sells the shares later than one year from issuance,
the requirement to true up Seller of $1,000,000 shall be of no force and effect.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The parties to the MOU plan to enter into a purchase agreement (the &#8220;Purchase
Agreement&#8221;) to complete the transaction. Prior to the signing of the final Purchase Agreement, we will enter into an agreement with
the management of the Company to guarantee the operational continuity of the Company over the next years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The MOU is valid for a period of 6 months since execution. The foregoing
description of the MOU is not complete and is qualified in its entirety by reference to the text of such document, which is filed as Exhibit
2.1 hereto and which is incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>SECTION 8 &#8211; Other Events</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 1in"><span style="text-transform: uppercase"><b>Item 8.01</b></span></td><td><span style="text-transform: uppercase"><b>Other Events</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On November 18, 2021, we issued a press release concerning the MOU. A copy
of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The information in Item 8.01 of this Current Report
on Form 8-K (including Exhibit 99.1) shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act
of 1934 (the &#8220;Exchange Act&#8221;) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated
by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in
such a filing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-transform: uppercase"><b>Item 9.01 Financial Statements
and Exhibits. </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: top">
    <td style="width: 15%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><b>Exhibit No.</b></span></td>
    <td style="width: 85%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">2.1</span></td>
    <td style="font-family: Courier New, Courier, Monospace"><a href="ex2_1.htm"><span style="font-family: Times New Roman, Times, Serif">Memorandum of Understanding, dated November 18, 2021</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">99.1</span></td>
    <td style="font-family: Courier New, Courier, Monospace"><a href="ex99_1.htm"><span style="font-family: Times New Roman, Times, Serif">Press Release, dated November 18, 2021</span></a></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>iQSTEL Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias<br />
Chief Executive Officer</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Date November 19, 2021</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<DOCUMENT>
<TYPE>EX-2.1
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<FILENAME>ex2_1.htm
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<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 2.15pt 146.9pt 0 147.85pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 2.15pt 146.9pt 0 147.85pt; text-align: center">MEMORANDUM OF UNDERSTANDING</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/128% PMingLiU; margin: 0 5.05pt 0 5.7pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">This MEMORANDUM
OF UNDERSTANDING (&quot;MOU&quot;) is made as of</FONT> the 18<SUP>th</SUP> day of November, 2021, (the &quot;Signing Date&quot;) between
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">iQSTEL Inc. </FONT>an SEC reporting issuer that is quoted on the OTC Markets (OTCQX:
IQST), established under the laws of the State of Nevada, USA, with its registered office at 300 Aragon Avenue, Suite 375, Coral Gables,
Florida 33134 (&quot;Buyer&quot;) and <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; line-height: 128%">Jose
Ramon Olivar, </FONT>US Citizen, Passport Number <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt; line-height: 128%">524857155</FONT>,
current CEO of SMARTBIZ TELECOM LLC, and <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10.5pt; line-height: 128%">Eduardo
Borrero,</FONT> US Citizen, Passport <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 12pt; line-height: 128%">Number
505495245, </FONT>current CFO of SMARTBIZ TELECOM LLC, in representation of the shareholders of SMARTBIZ TELECOM LLC incorporated under
the laws of the State of Florida, with registered office at 14230 SW 57th Lane, Suite 106-B, Miami, FL 33183 (&quot;Seller&quot;) regarding
the sale by Seller and the acquisition by Buyer of 51% of the Membership Interest (Capital Stock) of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 128%">SMARTBIZ
TELECOM LLC</FONT> (<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&quot;</FONT>The Company&quot;).</P>

<P STYLE="font: 12pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt PMingLiU; margin: 0.45pt 0 0"></P>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 5.7pt">RECITALS:</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/126% PMingLiU; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.05pt"></TD><TD STYLE="width: 25.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.05pt">1.</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.05pt">Seller is the registered and beneficial owner of 100% of the Membership Interest
(Capital Stock) of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 126%">SMARTBIZ TELECOM LLC
</FONT>(The Company), a Corporation organized and existing under the laws of Florida an having its principal place of business at 14230
SW 57tn Lane, Suite 106-B, Miami, FL 33183.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/126% PMingLiU; margin-top: 5.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17pt"></TD><TD STYLE="width: 25.75pt"><FONT STYLE="letter-spacing: -0.05pt">2.</FONT></TD><TD STYLE="text-align: left; padding-right: 5.05pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 126%">SMARTBIZ
TELECOM LLC</FONT> (The Company) is a Florida Corporation which provides telecommunication services, dedicated to VoIP business for wholesale
and retail market.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/126% PMingLiU; margin-top: 5.1pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17pt"></TD><TD STYLE="width: 25.75pt"><FONT STYLE="letter-spacing: -0.05pt">3.</FONT></TD><TD STYLE="text-align: left; padding-right: 5.05pt">The Company is fully operational with equipment, platforms and applications (Hardware
and Software).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 5.1pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17pt"></TD><TD STYLE="width: 25.75pt"><FONT STYLE="letter-spacing: -0.05pt">4.</FONT></TD><TD STYLE="text-align: left">The Company has a sales forecast of Fifteen Million Dollars (US$ 15,000,000.00) in 2021.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/126% PMingLiU; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17pt"></TD><TD STYLE="width: 25.75pt"><FONT STYLE="letter-spacing: -0.05pt">5.</FONT></TD><TD STYLE="text-align: left; padding-right: 5.2pt">Buyer desires to purchase, and Seller desires to sell the 51% of the Membership Interest
(Capital Stock) of The Company, pursuant to the terms and provisions of this Agreement.</TD></TR></TABLE>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 9.2pt 8.3pt 0 5.7pt">IN CONSIDERATION of the mutual covenants, agreements, representations,
and warranties contained in this Agreement the parties agree as follows:</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt PMingLiU; margin: 0.6pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 12.6pt"><FONT STYLE="letter-spacing: -0.05pt">1.</FONT></TD><TD STYLE="text-align: justify">DEFINITIONS.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0pt 5.1pt 0pt 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">1.1.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><U>Signing Purchase Agreement (Signing Date): Corresponds to the moment in which the Purchase</U> Agreement is signed, which
will implicitly means all acquisition terms are already accepted by Seller and Buyer. Even though the ownership of the 51% of the Membership
Interest (Capital Stock) of The Company has not been transferred to Buyer, there is a firm commitment to do so within the terms of this
contract. In the same</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0pt 5.1pt 0pt 5.7pt; text-align: justify; text-indent: 0in"></P>


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<P STYLE="font: 11pt/126% PMingLiU; margin: 0pt 5.1pt 0pt 5.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0pt 5.1pt 0pt 5.7pt; text-align: justify">way, from this moment, it will not be possible to
sell, alienate, indebt, distribute dividends of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 126%">SMARTBIZ
TELECOM LLC </FONT>(The Company), shares, assets or bank accounts, without the express authorization of Buyer. Seller is committed to
maintaining The Company in full and complete operability.</P>

<P STYLE="font: 11pt PMingLiU; margin: 5.1pt 0 0 5.7pt; text-align: justify">The Purchase Agreement is irrevocable between the parties,
except by a condition later specified.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 9.3pt 5.25pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">1.2.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></FONT><U>Transfer of the Membership Interest to Buyer (Closing Date): Corresponds to the moment in which the</U> 51% of the Membership
Interest (Capital Stock) of The Company is transferred to the Buyer. This closing date must comply with the conditions at the closing
date.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt PMingLiU; margin: 0.35pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 11.4pt"><FONT STYLE="font-size: 10.5pt; letter-spacing: -0.05pt">2.</FONT></TD><TD STYLE="text-align: justify">PURCHASE AND SALE.</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0 5.25pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">2.1.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>Subject to terms and conditions of this Agreement and upon the basis of the covenants, representations and warranties of
Seller as set forth below, Seller agrees to sell to Buyer and Buyer agrees to purchase from Seller the Fifty One Percent (51%) of the
Membership Interest (Capital Stock) of The Company. The Seller and the Buyer have agreed that:</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.05pt 5.15pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">2.2.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>The total purchase price of the 51% of the Membership Interest (Capital Stock) of The Company is ONE MILLION DOLLARS (US$
1,000,000.00) (<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&quot;</FONT>The Company Purchase Price&quot;) in IQST common stocks.
Seller will determine under his convenience to value the IQST common stock at the moment of the signature of the MOU, at an average value
of the last 5 days of the signature, and with a 10% discount; or to value the IQST common stock at the moment of the issue of the stocks,
at an average value of the last 5 days of its issue, and with a 10% discount.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 36.95pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">2.3.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>The common stocks shall be issued within 30 days after the signature of the MOU, or when Seller indicated it, in favor of
the shareholders of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 126%">SMARTBIZ TELECOM, LLC.</FONT></P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.2pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">2.4.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></FONT>Once the common stock are issued, they will be in the Escrow Account of a lawyer selected by Buyer. These stocks will be
released when the 51% of the Membership Interest (Capital Stock) of the Company is transferred to Buyer, but not before January 1st, 2022.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.15pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">2.5.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></FONT>True-Up Shares. The payment in IQST common stock will be restricted when issued and will have a holding period of 180 days
after the common stock is issued under rule 144. If by the time the common stock is sold Buyer does not recover at least One Million Dollar
(US$ 1,000,000.00), Buyer may request that the Company to pay the difference in cash until completing the One Million Dollar (US$ 1,000,000.00),
or may request that more common stock be issued to cover the difference up to One Million Dollar (US$ <FONT STYLE="letter-spacing: -0.05pt">1,000,000.00).
Notwithstanding</FONT> anything to the contrary herein, this true up provision only exists for one year from issuance, such that if Buyer
sells the shares later than one year from issuance, the requirement to true up Seller to $1,000,000 shall be of no force and effect.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 4.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="letter-spacing: -0.05pt">2.6.</FONT></TD><TD STYLE="text-align: justify">The term &quot;Dollars&quot;, as used in this Agreement, is defined to be lawful United States currency.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


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<P STYLE="font: 4pt PMingLiU; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 3.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 12.35pt"><FONT STYLE="letter-spacing: -0.05pt">3.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.05pt">COVENANTS OF THE PARTIES</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0 5.25pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">3.1.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></FONT>Prior to the signing of the final Purchase Agreement, the Buyer will enter into an Agreement with the Management to guarantee
the operational continuity of the Company over the next years.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.2pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">3.2.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT></FONT>In case the Buyer can't reach an Agreement with the Management to guarantee the operational continuity of the Company, either
of the parties may terminate the Acquisition process, since operational continuity will not be guarantee.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.15pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">3.3.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></FONT>It is of most importance to iQSTEL that the operational continuity to be guaranteed, hence the parties consider that once
the 51% of the Membership Interest (Capital Stock) of the Company is acquired by Buyer, synergies can be obtained, that would make <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 126%">SMARTBIZ
TELECOM LLC </FONT>generate higher net Income after the acquisition.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin-top: 7.8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 11.4pt"><FONT STYLE="font-size: 11pt; letter-spacing: -0.05pt">4.</FONT></TD><TD>SEVERABILITY</TD></TR></TABLE>

<P STYLE="font: 11pt/126% PMingLiU; margin: 9.3pt 5.2pt 0 5.7pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">If any provisions
of this MOU is found to be invalid or unenforceable for any reason, the remaining provisions</FONT> will continue to be valid and enforceable.
If a court finds that any provision of this MOU is invalid or unenforceable, but that limiting such provision it would become valid and
enforceable, then such provision will be deem to be written, construed, and enforced as so limited.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt PMingLiU; margin: 0.35pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 12.35pt"><FONT STYLE="letter-spacing: -0.05pt">5.</FONT></TD><TD>PRIOR MEMORANDUM SUPERSEDED</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0 5.1pt 0 5.7pt; text-align: justify">This Memorandum of Understanding constitutes the entire
Memorandum between the Parties relating to this subject of matter and supersedes all prior and simultaneous representations, discussions,
negotiations and Memorandums, whether written or oral.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt PMingLiU; margin: 0.35pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 12.3pt"><FONT STYLE="letter-spacing: -0.05pt">6.</FONT></TD><TD>UNDERSTANDING</TD></TR></TABLE>

<P STYLE="font: 11pt PMingLiU; margin: 5.85pt 0 0 5.7pt; text-align: justify">It is mutually agreed upon and understood by and among the
Parties that:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.2pt"></TD><TD STYLE="width: 17.9pt"><FONT STYLE="letter-spacing: -0.05pt">a.</FONT></TD><TD STYLE="text-align: left">Each Party will work together in a coordinated fashion for the fulfilment of the projects.</TD></TR></TABLE>

<P STYLE="font: 11pt/126% PMingLiU; margin: 9.25pt 5.2pt 0 24.25pt; text-align: left; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">b.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>In no way does this MOU restrict involved Partners from participating in similar agreements with other public or private
agencies, organizations and individuals.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 5.1pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.2pt"></TD><TD STYLE="width: 17.9pt"><FONT STYLE="letter-spacing: -0.05pt">c.</FONT></TD><TD STYLE="text-align: left">To the extent possible, each Party will participate in the development of the projects.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.2pt"></TD><TD STYLE="width: 17.9pt"><FONT STYLE="letter-spacing: -0.05pt">d.</FONT></TD><TD STYLE="text-align: left">This MOU shall be effective upon the signature of both Parties.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 9.25pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.2pt"></TD><TD STYLE="width: 17.9pt"><FONT STYLE="letter-spacing: -0.05pt">e.</FONT></TD><TD STYLE="text-align: left">Any Party may terminate its participation in this MOU by providing writing notice to the other Party.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.2pt"></TD><TD STYLE="width: 17.9pt"><FONT STYLE="letter-spacing: -0.05pt">f.</FONT></TD><TD STYLE="text-align: left">This Mou will be valid for a period of 6 months since the moment of its subscription.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


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<P STYLE="font: 13.5pt PMingLiU; margin: 0.5pt 0 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin-top: 3.9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 12.95pt"><FONT STYLE="letter-spacing: -0.05pt">7.</FONT></TD><TD STYLE="text-align: justify">CONFIDENTIALITY</TD></TR></TABLE>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.75pt 5.2pt 0 5.7pt; text-align: justify">The Parties undertake to take all necessary measures
to keep secretly and confidentially all information that has been communicated to them as such by the other Party during the execution
of this MOU, or that they have known in the course of its execution The obligation of this clause does not apply to:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 5.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 36.45pt"><FONT STYLE="letter-spacing: -0.05pt">A.</FONT></TD><TD STYLE="text-align: justify">All information that is in the public domain;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 36.45pt"><FONT STYLE="letter-spacing: -0.05pt">B.</FONT></TD><TD STYLE="text-align: justify">All information available to the Parties before it has been provided by the other party;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 9.25pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 36.45pt"><FONT STYLE="letter-spacing: -0.05pt">C.</FONT></TD><TD STYLE="text-align: justify">All information legally acquired by the Parties from sources other than the other Party.</TD></TR></TABLE>

<P STYLE="font: 11pt/126% PMingLiU; margin: 9.3pt 5.25pt 0 5.7pt; text-align: justify">The Parties undertake to use this information only
for the execution of this MOU. Likewise, they undertake not to exploit, on their own or a third party, directly or indirectly, all or
part of this information.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.2pt 0 5.7pt; text-align: justify">This obligation of confidentiality must be respected
throughout the term of this MOU, and once it has been terminated, for a period of two (02) years.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.15pt 0 5.7pt; text-align: justify">Any violation or breach, by one or another Party
of this stipulation, entails the obligation, for that Party that committed said breach, to pay the other Party compensatory compensation,
without prejudice, of the right of the Party considered affected to exercise or initiate all relevant actions in order to impose the sanctions
that legally proceed.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.05pt 5.1pt 0 5.7pt; text-align: justify">Notwithstanding anything to the contrary herein,
iQSTEL is permitted to disclose this MOU and the transactions included herein, to the extent required by the federal and state securities
laws.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt PMingLiU; margin: 0.65pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 12.4pt"><FONT STYLE="letter-spacing: -0.05pt">8.</FONT></TD><TD STYLE="text-align: justify">BREACH OF AGREEMENT</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0.05pt 5.15pt 0 5.7pt; text-align: justify">The Parties commit themselves to strict compliance
with each of the agreements contained therein and any legal regulations that may apply to them.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.25pt 0 5.7pt; text-align: justify">The Parties also undertake to provide the necessary
means to ensure compliance with this MOU, both for themselves and for the rest of the Parties to comply with.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.25pt 0 5.7pt; text-align: justify">In the event of breach of this MOU by any of the
Parties, said non-complying Party (or Parties) will be notified in writing by the Party (or Parties) that if it has complied or is deemed
to be harmed by the breach. The notification must clearly and expressly contain the cause or reason for the alleged breach. As long as
said breach is rectifiable, a period of thirty (30) calendar days will be granted, from the date on which the notification was received
by the defaulting Party, for it to proceed to correct it or to take the necessary actions to correct it.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5pt 5.3pt 0 5.7pt; text-align: justify">After the deadline to put an end to the breach, without
it having been remedied or, in the case of a non- rectifiable breach by the injured or compliant Party or Parties may opt for:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt PMingLiU; margin-top: 5.15pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 36.45pt"><FONT STYLE="letter-spacing: -0.05pt">a)</FONT></TD><TD STYLE="text-align: justify">demand compliance with the breached obligation or agreement; or</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


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<P STYLE="font: 11pt/126% PMingLiU; margin: 1.3pt 5.2pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 1.3pt 5.2pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>demand that the MOU be resolved with respect to itself, freeing itself from any obligation arising from it with immediate
effect; or</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.15pt 5.25pt 0 5.7pt; text-align: justify; text-indent: 0in"><FONT STYLE="letter-spacing: -0.05pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Cumulatively demand the fulfilment of the breached obligation or agreement and the satisfaction of the payment of the damages
caused.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.35pt 0 5.7pt; text-align: justify">If, as a result of the Audit, or the Due Diligence
a legal breach is determined, <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11.5pt; line-height: 126%">IQSTEL INC
</FONT>reserves the right to cancel the acquisition process.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.2pt 0 5.7pt; text-align: justify">In case of non-compliance attributable to two or
more Parties, the responsibility shall be attributed to them jointly.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 5.1pt 5.2pt 0 5.7pt; text-align: justify">For the fulfilment of the obligations of a Party
that is not a natural person and of the consequences of its non- compliance, the non-fulfilling Party itself will respond jointly and,
where appropriate, those other Parties that individually or collectively hold control of the non-fulfilling party.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt PMingLiU; margin: 0.35pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.7pt"></TD><TD STYLE="width: 12.15pt"><FONT STYLE="letter-spacing: -0.05pt">9.</FONT></TD><TD>PERSONAL NATURE</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0 5.2pt 0 5.7pt; text-align: justify">This MOU is considered strictly held &quot;intuitu personae&quot;
and in response to this none of the Parties may transfer it or assign it, totally or partially, under penalty of resolution thereof, without
having previously obtained and in each case, express authorization by the other part given in writing. In case of violation of this clause,
the <FONT STYLE="letter-spacing: -0.05pt">affected party may exercise the pertinent legal actions in order to demand and obtain</FONT>
the effective repair of the damages suffered.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 10.5pt PMingLiU; margin: 0.3pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 18.7pt"><FONT STYLE="letter-spacing: -0.05pt">10.</FONT></TD><TD>APPLICABLE LAW</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0 5.15pt 0 5.7pt; text-align: justify">This MOU shall be governed and interpreted exclusively
in accordance with the laws of the city of Miami, State of Florida of the United States of America. The differences, interpretations,
litigation and any controversy between the Parties that exceed one hundred thousand US dollars (US $ 100,000.00), will be settled in accordance
with what is established by the North American legislation in the matter of INTERNATIONAL ARBITRATION.</P>

<P STYLE="font: 11pt PMingLiU; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt PMingLiU; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.65pt"></TD><TD STYLE="width: 19.05pt"><FONT STYLE="letter-spacing: -0.05pt">11.</FONT></TD><TD>NOTIFICATIONS</TD></TR></TABLE>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt PMingLiU; margin: 0 0 0 5.7pt">Any notification regarding this contract must be made to the following addresses:</P>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 9.5pt 0 0 5.7pt">IQSTEL, INC</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/160% PMingLiU; margin: 0.05pt 368.55pt 0 5.7pt">300 Aragon Ave, Suite 375 Coral Gables, Florida 33134 Attention:
Leandro Iglesias E-Mail: <FONT STYLE="color: #0563C1">ceo@iqstel.com</FONT></P>


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<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 2.55pt 0 0 5.7pt">&nbsp;</P>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 2.55pt 0 0 5.7pt">SMARTBIZ TELECOM LLC</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/160% PMingLiU; margin: 0.05pt 343.55pt 0 5.7pt">14230 SW 57th Lane, Suite 106-B Miami, FL 33183</P>

<P STYLE="font: 11pt/160% PMingLiU; margin: 0.1pt 354.45pt 0 5.7pt">Attention: Jose Ramon Olivar <FONT STYLE="letter-spacing: -0.05pt">E-mail:
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">ceo@smartbiztel.com</FONT></FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0.05pt 0 0 5.7pt">IN WITNESS WHEREOF the parties have executed this Memorandum of Understanding
as of the day and year first above written.</P>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0.05pt 0 0 5.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt PMingLiU; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 35%">IQSTEL INC</TD>
  <TD STYLE="width: 15%">&nbsp;</TD>
  <TD STYLE="width: 35%">SMARBITZ TELECOM</TD>
  <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;<U>/s/ Leandro Jose Iglesias Conde</U></TD>
  <TD><U>&nbsp;</U></TD>
  <TD><U>&nbsp;/s/ Jose Ramon Olivar</U></TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;Leandro Jose Iglesias Conde</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;Jose Ramon Olivar</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>CEO&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;CEO</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt/126% PMingLiU; margin: 0.05pt 0 0 5.7pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt PMingLiU; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 35%"></TD>
  <TD STYLE="width: 15%">&nbsp;</TD>
  <TD STYLE="width: 35%">&nbsp;</TD>
  <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;<U></U></TD>
  <TD><U>&nbsp;</U></TD>
  <TD><U>&nbsp;/s/ Eduardo Borrero</U></TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;Eduardo Borrero</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;CFO</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11.5pt Arial, Helvetica, Sans-Serif; margin: 8.05pt 0 0 5.7pt">&#9;<FONT STYLE="letter-spacing: -0.05pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 11pt/117% PMingLiU; margin: 0 368.55pt 0 5.7pt; text-indent: 1in"><FONT STYLE="letter-spacing: -0.05pt"></FONT></P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222"><FONT STYLE="background-color: white"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222"><FONT STYLE="background-color: white"><B>IQST &ndash;
iQSTEL Announces MOU To Acquire Telecom Company Supporting $75.5 Million Initial 2022 Annual Revenue Forecast for Telecom Business Line</B></FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">New York, NY &ndash; November 18, 2021 - iQSTEL, Inc.
(OTCQX: IQST) today announced entering to a memorandum of understanding (MOU) to acquire a telecommunications company in the VoIP and
SMS space. The target acquisition, Smartbiz Telecom LLC, has an estimated $15 million in annual revenue, with positive Net Income. Subject
to completing this acquisition, iQSTEL is setting an initial forecast of $75.5 million annual revenue in Telecom Business Line for FY
2022. This initial Telecom forecast does not include an estimate of the additional sales anticipated from cross selling iQSTEL&rsquo;s
existing services into the Smartbiz Telecom, LLC customer base.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">The terms of the MOU outline iQSTEL acquiring a 51%
controlling interest in Smartbiz Telecom LLC for a sales price of $1 million paid in iQSTEL restricted stock over a period of six months.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">Preliminary due diligence has already been conducted.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">The acquisition is anticipated to close in early January,
2022.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">The iQSTEL Board of Directors has already approved
the acquisition.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; color: #222222">Mr. Iglesias commented: &ldquo;We are very excited
about to join Smartbiz Telecom LLC as a IQSTelecom B2B Division subsidiary, this acquisition will set a minimum Telecom forecast of $75.5
Million for FY-2022, and will add Positive Net Income. We are working on the forecast for the Internet of Things, Blockchain Platforms,
EV Motorcycles, EV Batteries, and Fintech Ecosystem, and we plan to announce this consolidated Forecast before the end of FY-2021, once
we get the Independent Board of Directors approval&rdquo;.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="color: #1D2228; background-color: white">iQSTEL Inc. (OTCQX:
IQST) (</FONT><FONT STYLE="color: #188FFF; background-color: white">www.iQSTEL.com</FONT><FONT STYLE="color: #1D2228; background-color: white">)
is a US-based publicly-listed company holding an Independent Board of Directors and Independent Audit Committee offering leading-edge
services through its two business divisions and each of them with independent brands. The B2B division, Brand IQSTelecom offering Telecommunications,
Internet of Things, Technology and Blockchain platforms services, the target market for the B2B division is Global Markets. The B2C division,
Brand EVOSS offering EV Electric Motorcycles, Fintech Ecosystem, the target market for this business division is Latin America, and the
Spanish speakers in the USA. The company has presence in 15 countries, and</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="color: #1D2228; background-color: white">&nbsp;</FONT></P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="color: #1D2228; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="color: #1D2228; background-color: white">its products and services are used in several industries as
Telecommunications, Electric Vehicle (EV), Financial Services, Chemical and Liquid Fuel Distribution Industries. IQSTEL announced on February
17th 2021 that it became a Debt Free Company and is now completely debt free with no Convertible Notes, Warrants, Promissory Notes or
Settlement Agreements from its Balance Sheet. </FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #222222">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Safe Harbor Statement:&nbsp;Statements in this
news release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited to, statements that
express our intentions, beliefs, expectations, strategies, predictions or any other statements relating to our future activities or other
future events or conditions. These statements are based on current expectations, estimates and projections about our business based, in
part, on assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties and
assumptions that are difficult to predict. Therefore, actual outcomes and results may, and are likely to, differ materially from what
is expressed or forecasted in forward-looking statements due to numerous factors. Any forward-looking statements speak only as of the
date of this news release and iQSTEL Inc. undertakes no obligation to update any forward-looking statement to reflect events or circumstances
after the date of this news release.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0"><B>iQSTEL Inc.</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">IR US Phone: 646-740-0907, IR Email: investors@iqstel.com</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">Source: iQSTEL Inc. and its subsidiaries: www.iqstel.com&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
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      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>7
<FILENAME>iqst8k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2021"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="iqst-20211118.xsd" xlink:type="simple"/>
    <context id="From2021-11-18to2021-11-18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2021-11-18</startDate>
            <endDate>2021-11-18</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2021-11-18to2021-11-18">0001527702</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2021-11-18to2021-11-18">false</dei:AmendmentFlag>
    <dei:DocumentType contextRef="From2021-11-18to2021-11-18">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2021-11-18to2021-11-18">2021-11-18</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="From2021-11-18to2021-11-18">iQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-11-18to2021-11-18">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="From2021-11-18to2021-11-18">000-55984</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="From2021-11-18to2021-11-18">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2021-11-18to2021-11-18">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2021-11-18to2021-11-18">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2021-11-18to2021-11-18">Coral Gables</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2021-11-18to2021-11-18">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2021-11-18to2021-11-18">33134</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressPostalZipCode contextRef="From2021-11-18to2021-11-18">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2021-11-18to2021-11-18">(954)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2021-11-18to2021-11-18">951-8191</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="From2021-11-18to2021-11-18">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="From2021-11-18to2021-11-18">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="From2021-11-18to2021-11-18">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="From2021-11-18to2021-11-18">false</dei:PreCommencementIssuerTenderOffer>
    <dei:EntityEmergingGrowthCompany contextRef="From2021-11-18to2021-11-18">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140248578119240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Nov. 18, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Nov. 18,  2021<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
