<SEC-DOCUMENT>0001663577-23-000360.txt : 20230719
<SEC-HEADER>0001663577-23-000360.hdr.sgml : 20230719
<ACCEPTANCE-DATETIME>20230719164636
ACCESSION NUMBER:		0001663577-23-000360
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		16
CONFORMED PERIOD OF REPORT:	20230601
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20230719
DATE AS OF CHANGE:		20230719

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:		231097191

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>iqst8k071923.htm
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:us-gaap-supplement="http://fasb.org/us-gaap-sup/2022q3" xmlns:srt-supplement="http://fasb.org/srt-sup/2022q3" xmlns:us-roles="http://fasb.org/us-roles/2022" xmlns:country="http://xbrl.sec.gov/country/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:IQST="http://iqstel.com/20230601">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02B_US%2DGAAP%2D2022 -->
<!-- Field: Set; Name: xdx; ID: xdx_032_IQST_iqstel.com_20230601 -->
<!-- Field: Set; Name: xdx; ID: xdx_04F_20230601_20230601 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DEntityCentralIndexKey_0001527702 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityCentralIndexKey">0001527702</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:AmendmentFlag">false</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iqst-20230601.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="AsOf2023-06-01">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-06-01</xbrli:startDate>
        <xbrli:endDate>2023-06-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<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_90A_edei--DocumentType_c20230601__20230601_zdo9hVVQGfSh"><ix:nonNumeric contextRef="AsOf2023-06-01" 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_907_edei--DocumentPeriodEndDate_c20230601__20230601_zeoxzvCjEUof"><ix:nonNumeric contextRef="AsOf2023-06-01" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">June 1,
2023</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><br />
<span style="font-size: 16pt"><span style="text-decoration: underline"><span id="xdx_90B_edei--EntityRegistrantName_c20230601__20230601_zwGbondqOBMe"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityRegistrantName">iQSTEL Inc.</ix:nonNumeric></span></span></span><br />
(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>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 33%; text-align: center"><span style="text-decoration: underline"><span id="xdx_900_edei--EntityIncorporationStateCountryCode_c20230601__20230601_zRmlwlbUzOvf"><ix:nonNumeric contextRef="AsOf2023-06-01" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span></span></td>
    <td style="width: 34%; text-align: center"><span style="text-decoration: underline"><span id="xdx_908_edei--EntityFileNumber_c20230601__20230601_z6Os7YjdotGb"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityFileNumber">000-55984</ix:nonNumeric></span></span></td>
    <td style="width: 33%; text-align: center"><span style="text-decoration: underline"><span id="xdx_904_edei--EntityTaxIdentificationNumber_c20230601__20230601_zztDuy8TjRmi"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityTaxIdentificationNumber">45-2808620</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center">(State or other jurisdiction of incorporation)</td>
    <td style="text-align: center">(Commission File Number)</td>
    <td style="text-align: center">(I.R.S. Employer Identification No.)</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="width: 67%">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_90C_edei--EntityAddressAddressLine1_c20230601__20230601_zEGXcKq8VIM5"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityAddressAddressLine1">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_90D_edei--EntityAddressAddressLine2_c20230601__20230601_zgOrtpPHg9qi"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityAddressAddressLine2">Suite 375</ix:nonNumeric></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-decoration: underline"><span id="xdx_907_edei--EntityAddressCityOrTown_c20230601__20230601_zvJhOGHq0re2"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityAddressCityOrTown">Coral Gables</ix:nonNumeric></span>, <span id="xdx_907_edei--EntityAddressStateOrProvince_c20230601__20230601_zSaqJaYygP2a"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_907_edei--EntityAddressPostalZipCode_c20230601__20230601_zpwNiXUWXt7k"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></p></td>
    <td style="width: 33%">
    <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"><span style="text-decoration: underline"><span id="xdx_90B_edei--EntityAddressPostalZipCode_c20230601__20230601_zXngd95zOP4f"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></p></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(Address of principal executive offices)</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(Zip Code)</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">Registrant&#8217;s telephone number, including area code: <span style="text-decoration: underline"><span id="xdx_90E_edei--CityAreaCode_c20230601__20230601_ztDvAaKMZpHj"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:CityAreaCode">(954)</ix:nonNumeric></span> <span id="xdx_90E_edei--LocalPhoneNumber_c20230601__20230601_z4V46bSNXtP3"><ix:nonNumeric contextRef="AsOf2023-06-01" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span></span></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">
  <tr style="vertical-align: top">
    <td style="width: 100%">
    <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">________________________________________________</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
    report)</p></td></tr>
  </table>
<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">
  <tr style="vertical-align: top">
    <td style="width: 4%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_904_edei--WrittenCommunications_c20230601__20230601_zwtIiOeWuxc9"><ix:nonNumeric contextRef="AsOf2023-06-01" format="ixt:booleanfalse" name="dei:WrittenCommunications">[ ]</ix:nonNumeric></span></span></td>
    <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>
  <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>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_907_edei--SolicitingMaterial_c20230601__20230601_zaT92Hd97TO7"><ix:nonNumeric contextRef="AsOf2023-06-01" format="ixt:booleanfalse" name="dei:SolicitingMaterial">[ ]</ix:nonNumeric></span></span></td>
    <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>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_edei--PreCommencementTenderOffer_c20230601__20230601_zLcR8NycMdw4"><ix:nonNumeric contextRef="AsOf2023-06-01" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">[ ]</ix:nonNumeric></span></span></td>
    <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>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_904_edei--PreCommencementIssuerTenderOffer_c20230601__20230601_zhAx87nbqtVa"><ix:nonNumeric contextRef="AsOf2023-06-01" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">[ ]</ix:nonNumeric></span></span></td>
    <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>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities registered pursuant to Section 12(b) of the Act: None.</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">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_90E_edei--EntityEmergingGrowthCompany_c20230601__20230601_z3wvtBVyzWK6"><ix:nonNumeric contextRef="AsOf2023-06-01" 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>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 2 &#8211; <span style="text-transform: uppercase">Financial
Information</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></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"><b>Item 2.02</b></td><td><b>Results of Operations and Financial Condition.</b></td></tr></table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We have issued shareholder letters concerning our revenue results, our
anticipated revenue results for 2023, our plans to list on Nasdaq, potential acquisitions and other matters.</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 shareholder letters are furnished with this Current Report on Form
8-K as Exhibits 99.1-99.3. The information furnished under this Item 2.02 and Item 9.01 of this Current Report on Form 8-K, including
Exhibits 99.1-99.3, shall not be deemed to be &#8220;filed&#8221; for the purposes of Section 18 of the Securities Exchange Act of 1934,
as amended, or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any registration
statement or other filing under the Securities Act of 1933, as amended, regardless of any general incorporation by reference language
in such filing, except as shall be expressly set forth by specific reference in any such filing.</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>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>

<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"><b>Item 9.01</b></td><td><b>Financial Statements and Exhibits. </b></td></tr></table>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Courier New, Courier, Monospace; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Exhibit No.</b></span></td>
    <td style="width: 85%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">99.1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_1.htm"><span style="font-family: Times New Roman, Times, Serif">Shareholder letter, dated June 1, 2023</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">99.2</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_2.htm"><span style="font-family: Times New Roman, Times, Serif">Shareholder letter, dated June 7, 2023</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">99.3</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_3.htm"><span style="font-family: Times New Roman, Times, Serif">Shareholder letter, dated July 12, 2023</span></a></td></tr>
  </table>

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

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

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

<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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>&#160;</b></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 July 19, 2023</p>

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

<!-- Field: Page; Sequence: 4 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJxFjU0KwkAMhU/QO4RZF+0PXdidFi1iFSkibgebymA7KZlp1SN5S8cWMYSE8N6XJ4QvctqoBhkuq7KAE7ZdIy1CiTUy6is6R7bdpeB2iTdlLEttx/MHZuQYdEwyC2PphNE6KINVCkEyD+N5FEGwSN1c7oX31TPStapQWyUbkLqCI1PHCq3k1/ThJJ+kqX2NUWdko0inEM6CSX5DFIQRHGiQD+K7gaLIhOeP5Ymcqe++Mb2x1MK6wdZlmQn9t/cBD/RJOw== -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 13pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 13pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>IQST - iQSTEL Increases
Annual Revenue Forecast To $120M After Record Monthly Sales</B></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">NEW YORK,&nbsp;June 1, 2023&nbsp;/PRNewswire/
-- iQSTEL Inc. (OTCQX:&nbsp;IQST<B>)</B>&nbsp;today announced increasing its annual revenue forecast from&nbsp;$105 million&nbsp;to&nbsp;$120
million&nbsp;after reaching a record high level of sales for one month in April and then breaking that record in May. The company surpassed&nbsp;$11
million&nbsp;in sales each month based on preliminary accounting.&nbsp; The company's year-to-date (YTD) revenue through May is&nbsp;$47
million, approximately 39% higher than the same period in 2022.&nbsp; iQSTEL achieved&nbsp;$93 million&nbsp;in revenue in FY-2022 and
is on track to meet or surpass its new FY-2023 Revenue Forecast of&nbsp;$120 million&nbsp;which would represent a 29% increase over FY-2022.</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">CEO&nbsp;Leandro Iglesias&nbsp;said,
&quot;Our core enhanced telecommunications technology business is growing organically better than we expected and our initiative to expand
on our core business with products and services that increase our margins is proceeding as anticipated and as demonstrated in our&nbsp;Q1-2023
financial report:</P>

<TABLE CELLPADDING="0" STYLE="width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR>
    <TD COLSPAN="2" STYLE="padding: 0.75pt">
    <P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; color: #444444"><B>&nbsp;</B></P>
    <P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; color: #444444"><B>10Q, Q1 FINANCIAL SUMMARY</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444"><B>Concept</B></FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444"><B>Amount</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">Revenue (US$)</FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">24,666,529</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">Gross Margin (US$)</FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">1,216,736</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">Operating Loss (US$)</FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">-317,530</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">Net Loss (US$)</FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">-158,822</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444"><B>Cash from Operations (US$)</B></FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444"><B>197,163</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">Cash in Bank (US$)</FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">1,777,226</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">Stockholders&Acirc;&acute;&nbsp;Equity (US$)</FONT></TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; line-height: 18pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444">6,329,660</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">Mr. Iglesias commented further:
&quot;iQSTEL is transitioning at this time from an early-stage company establishing the foundation for sustained high growth into a more
mature operation that consistently produces the type of predictable results we are now seeing regularly.&nbsp; As we continue to deliver
on predictable results, we build confidence for even longer-term performance predictions.&nbsp; Long-term performance confidence is the
catalyst for share price appreciation.&nbsp; I am optimistic, even in the face of the prevailing market conditions, that our share price
will soon better reflect our performance.</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B></B></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B></B></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>About IQSTEL updated:</B></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">iQSTEL Inc. (OTC-QX:&nbsp;IQST)
(www.iQSTEL.com) is a US-based, multinational public company preparing for a Nasdaq up-listing with an FY2023&nbsp;$105 million&nbsp;revenue
forecast. iQSTEL's mission is to serve basic human needs in today's modern world by making the necessary tools accessible regardless of
race, ethnicity, religion, socioeconomic status, or identity.&nbsp; iQSTEL recognizes that in today's modern world, the pursuit of the
human hierarchy of needs (physiological, safety, relationship, esteem and self actualization) is marginalized without access to ubiquitous
communications, the freedom of virtual banking, clean affordable mobility and information and content. iQSTEL has 4 Business Divisions
delivering accessibly to the necessary tools in today's pursuit of basic human needs: Telecommunications, Fintech, Electric Vehicles and
Metaverse.</P>

<UL STYLE="list-style-type: disc">

<LI STYLE="color: #444444; font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white">The Telecommunications
Division (Communications) includes VoIP, SMS, International Fiber-Optic, Proprietary Internet of Things (IoT), and a Proprietary Mobile
Portability Blockchain Platform.</LI>

<LI STYLE="color: #444444; font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white">The Fintech Division
(Financial Freedom) includes remittances services, top up services, Master Card Debit Card, a US Bank Account (No SSN required), and a
Mobile App.</LI>

<LI STYLE="color: #444444; font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white">The Electric Vehicles
Division (Mobility) offers Electric Motorcycles and plans to launch a Mid Speed Car.</LI>

<LI STYLE="color: #444444; font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 12pt; background-color: white">The Metaverse Division
(information and content) includes an enriched and immersive white label proprietary Metaverse platform to access products, services,
content, entertainment, information, customer support, and more in a virtual 3D interface.</LI>

</UL>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">The company continues to grow
and expand its suite of products and services both organically and through mergers and acquisitions.&nbsp; iQSTEL has completed 10 acquisitions
since&nbsp;June 2018&nbsp;and continues to develop an active pipeline of potential future acquisitions.</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">Safe Harbor Statement: 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 information 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 partly on assumptions made by management.</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">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. This press release does not constitute a public offer of any securities for sale. Any securities
offered privately will not be or have not been registered under the Act and may not be offered or sold in&nbsp;the United States&nbsp;absent
registration or an applicable exemption from registration requirements.</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>iQSTEL Inc.</B><BR>
IR US Phone: 646-740-0907<BR>
IR Email:&nbsp;investors@iqstel.com</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>Contact Details</B><BR>
iQSTEL Inc.<BR>
+1 646-740-0907<BR>
investors@iqstel.com</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444"><B>Company Website</B></P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white">www.iqstel.com</P>

<P STYLE="font: 12pt/18pt Arial, Helvetica, Sans-Serif; margin: 0; background-color: white; color: #444444">View original content: <U>https://www.prnewswire.com/news-releases/iqst--iqstel-increases-annual-revenue-forecast-to-120m-after-record-monthly-sales-301840483.html</U></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0pt">&nbsp;</P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>ex99_2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 21.5pt/107% Times New Roman, Times, Serif; margin: 0pt; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 21.5pt/107% Times New Roman, Times, Serif; margin: 0 0 12pt; background-color: white; color: #444444"><B>IQST - iQSTEL
Consolidates Telecom Operations To Further Improve Earnings On $120M Annual Revenue Forecast</B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">NEW YORK,&nbsp;June 7, 2023&nbsp;/PRNewswire/
-- iQSTEL Inc. (OTCQX:&nbsp;IQST<B>)</B>&nbsp;today announced the company has initiated the consolidation of the telecommunication subsidiaries
that make up the company's Telecom Division.&nbsp; The first consolidation step, the operational combination of Etelix and SwissLink,
is alone anticipated&nbsp;<U>to improve the bottom line by&nbsp;</U>$500,000.&nbsp; The earnings improvements are expected to begin taking
effect in Q3 this year.&nbsp; iQSTEL recently increased its FY 2023 revenue forecast from&nbsp;$105 million&nbsp;to&nbsp;$120 million.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&quot;iQSTEL is becoming
an ever more sustainable, high growth business with predictably improving financial performance,&quot; said CEO&nbsp;Leandro Iglesias.
&quot;The consolidation process of our enhanced telecommunication services will further boost earnings adding to our initiative to grow
profits through the introduction of new high margin products and services.&quot;&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">The iQSTEL consolidation
initiative is named SwissLink 2.0.&nbsp; The Etelix and SwissLink teams will be combined into one business organization.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">Etelix&acute;s voice services
have already been moved to our SwissLink proprietary VAMP platform providing iQSTEL customers with an overall quality improvement form
our Enhanced Voice Services.&nbsp;&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">The consolidation process
has been designed to seamlessly improve the quality of services to the iQSTEL clients without any service interruptions or service agreement
changes. Etelix customers will continue to receive service with no changes to their service agreements and they will now have access to
a wider range of products.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">The brand name for the consolidated
operation will be SwissLink, and the SwissLink slogan will be &quot;Specialized in Europa and Transatlantic International Telecom Services.&quot;&nbsp;
SwissLink will be under the management of Juan Carlos Lopez CEO, Ralf Kohler COO, Helmut Stricker Sales Director.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">iQSTEL plans to be recognized
as&nbsp;<I><U>a top 10 international wholesale telecom service provider</U></I>.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>&nbsp;</B></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B></B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>About IQSTEL updated:</B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">iQSTEL Inc. (OTC-QX:&nbsp;IQST)
(www.iQSTEL.com) is a US-based, multinational public company preparing for a Nasdaq up-listing with an FY2023&nbsp;$105 million&nbsp;revenue
forecast. iQSTEL's mission is to serve basic human needs in today's modern world by making the necessary tools accessible regardless
of race, ethnicity, religion, socioeconomic status, or identity.&nbsp; iQSTEL recognizes that in today's modern world, the pursuit of
the human hierarchy of needs (physiological, safety, relationship, esteem and self actualization) is marginalized without access to ubiquitous
communications, the freedom of virtual banking, clean affordable mobility and information and content. iQSTEL has 4 Business Divisions
delivering accessibly to the necessary tools in today's pursuit of basic human needs: Telecommunications, Fintech, Electric Vehicles
and Metaverse.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 7%">&nbsp;</TD>
  <TD STYLE="width: 3%">&nbsp;&bull;</TD>
  <TD STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; background-color: white; color: #444444; width: 90%">The Telecommunications Division (Communications) includes VoIP, SMS, International Fiber-Optic, Proprietary Internet of Things (IoT),
and a Proprietary Mobile Portability Blockchain Platform.</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&bull;</TD>
  <TD STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; background-color: white; color: #444444">The Fintech Division (Financial Freedom) includes remittances services, top up services, Master Card Debit Card, a US Bank Account (No
SSN required), and a Mobile App.</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&bull;</TD>
  <TD STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; background-color: white; color: #444444">The Electric Vehicles Division (Mobility) offers Electric Motorcycles and plans to launch a Mid Speed Car.</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&bull;</TD>
  <TD STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; background-color: white; color: #444444">The Metaverse Division (information and content) includes an enriched and immersive white label proprietary Metaverse platform to access
products, services, content, entertainment, information, customer support, and more in a virtual 3D interface.</TD></TR>
</TABLE>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">The company continues to
grow and expand its suite of products and services both organically and through mergers and acquisitions.&nbsp; iQSTEL has completed
10 acquisitions since&nbsp;June 2018&nbsp;and continues to develop an active pipeline of potential future acquisitions.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">Safe Harbor Statement: 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 information 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 partly 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. This press release does not constitute a public offer of any securities for sale. Any securities
offered privately will not be or have not been registered under the Act and may not be offered or sold in&nbsp;the United States&nbsp;absent
registration or an applicable exemption from registration requirements.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>iQSTEL Inc.</B><BR>
IR US Phone: 646-740-0907<BR>
IR Email:&nbsp;investors@iqstel.com</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>Contact Details</B><BR>
iQSTEL Inc.<BR>
+1 646-740-0907<BR>
investors@iqstel.com</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="color: #444444"><B>Company Website</B><BR>
</FONT>www.iqstel.com</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">View original content: https://www.prnewswire.com/news-releases/iqst--iqstel-consolidates-telecom-operations-to-further-improve-earnings-on-120m-annual-revenue-forecast-301845241.html</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0pt">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>ex99_3.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 21.5pt/107% Times New Roman, Times, Serif; margin: 0pt; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 21.5pt/107% Times New Roman, Times, Serif; margin: 0 0 12pt; background-color: white; color: #444444"><B>IQST-iQSTEL Q2
Revenue Exceeds Expectations Increasing 32% Over Q1 To $32.5 Million</B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">NEW YORK,&nbsp;July 12, 2023&nbsp;/PRNewswire/
--&nbsp;iQSTEL Inc.&nbsp;&nbsp;(OTCQX: IQST), today announced revenue for Q2-2023 exceeded expectations.&nbsp; Based on preliminary accounting,
iQSTEL achieved&nbsp;$32.5 million&nbsp;in revenue in Q2 compared to&nbsp;$24.6 million&nbsp;in revenue for Q1, an increase of 32% quarter
to quarter.</P>

<P STYLE="font: 11pt/18pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; color: #444444"><IMG SRC="image_006.jpg" ALT="iQSTEL Logo" STYLE="height: 232px; width: 400px"></FONT></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&quot;We are on pace to
exceed our&nbsp;$120 million&nbsp;annual revenue forecast,&quot; said CEO&nbsp;Leandro Iglesias.&quot; The company historically has
higher revenue in the second half of the fiscal year than the first. iQSTEL launched in 2018 and achieved&nbsp;$13.78
million&nbsp;in revenue in that first year.&nbsp; We could exceed ten times that number this year.&nbsp; The company's organic
growth is exceeding management's expectations, and we continue to develop substantial merger and acquisition opportunities. It is
safe to say, 2023 will be iQSTEL's best year yet since our launch in 2018.&nbsp; On behalf of all management, we believe this will
be a transformational year for the company.&quot;</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>About IQSTEL updated:</B></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">iQSTEL Inc. (OTC-QX:&nbsp;IQST)
(www.iQSTEL.com) is a US-based, multinational public company preparing for a Nasdaq up-listing with an FY2023&nbsp;$105 million&nbsp;revenue
forecast. iQSTEL's mission is to serve basic human needs in today's modern world by making the necessary tools accessible regardless of
race, ethnicity, religion, socioeconomic status, or identity.&nbsp; iQSTEL recognizes that in today's modern world, the pursuit of the
human hierarchy of needs (physiological, safety, relationship, esteem and self actualization) is marginalized without access to ubiquitous
communications, the freedom of virtual banking, clean affordable mobility and information and content. iQSTEL has 4 Business Divisions
delivering accessibly to the necessary tools in today's pursuit of basic human needs: Telecommunications, Fintech, Electric Vehicles and
Metaverse.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">&nbsp;</P>

<UL STYLE="list-style-type: disc">

<LI STYLE="color: #444444; font: 12pt/18pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; background-color: white">The Telecommunications
Division (Communications) includes&nbsp;VoIP, SMS, International Fiber-Optic, Proprietary Internet of Things (IoT), and a Proprietary
Mobile Portability Blockchain Platform.</LI>

<LI STYLE="color: #444444; font: 12pt/18pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; background-color: white">The&nbsp;Fintech
Division (Financial Freedom) includes remittances services, top up services, Master Card Debit Card, a US Bank Account (No SSN required),
and a Mobile App.</LI>

<LI STYLE="color: #444444; font: 12pt/18pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; background-color: white">The Electric Vehicles
Division (Mobility) offers Electric Motorcycles and plans to launch a Mid Speed Car.</LI>

<LI STYLE="color: #444444; font: 12pt/18pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; background-color: white">The&nbsp;Metaverse
AI Division (information and content) includes an enriched and immersive white label proprietary Metaverse platform to access products,
services, content, entertainment, information, customer support, and more in a virtual 3D interface.</LI>

</UL>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">The company continues to
grow and expand its suite of products and services both organically and through mergers and acquisitions. iQSTEL has completed 10 acquisitions
since&nbsp;June 2018&nbsp;and continues to develop an active pipeline of potential future acquisitions.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">Safe Harbor Statement: 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 information 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 partly 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. This press release does not constitute a public offer of any securities for sale. Any securities
offered privately will not be or have not been registered under the Act and may not be offered or sold in&nbsp;the United States&nbsp;absent
registration or an applicable exemption from registration requirements.</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>iQSTEL Inc.</B><BR>
IR US Phone: 646-740-0907<BR>
IR Email:&nbsp;investors@iqstel.com</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>Contact Details</B><BR>
iQSTEL Inc.<BR>
+1 646-740-0907<BR>
investors@iqstel.com</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444"><B>Company Website</B><BR>
<U>www.iqstel.com</U></P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">View original content:https://www.prnewswire.com/news-releases/iqst-iqstel-q2-revenue-exceeds-expectations-increasing-32-over-q1-to-32-5-million-301875639.html</P>

<P STYLE="font: 12pt/18pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #444444">SOURCE iQSTEL Inc.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0pt"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_006.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_006.jpg
M_]C_X  02D9)1@ ! 0$!+ $L  #_[0$(4&AO=&]S:&]P(#,N,  X0DE-! 0
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M%A86%A86%A86%A86%A86%A86%O_  !$( .@!D ,!(@ "$0$#$0'_Q  =  $
M 04! 0$             !@0%!P@) P(!_\0 71   0,# @,#! @0"@<&!P$
M 0(#!  %!@<1"!(A$S%!"2)18105&#)3<8&2%C<X0E)55G61E)6AL;+1TA<C
M,V)R<X*BM-,9-D-$1F.S)#14=';#)2F#A*/!PO#_Q  < 0$  @,! 0$
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MH*2?E'2E@>M*4H!2E* 4H35$]=[4TX4.W*(A2>A2J0@$?GH"MI5O-]LH[[O
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MT'\91^VET.*J>R_@5]*H/;NS?;:#^,H_;7VQ=K6^\EIFY0W'%G9*$2$$J/J
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MSQ2_37U2%*4KIGS44I2@%*4H!6K_ )6[ZEJ-_P"I8?ZCU;05K!Y6Q*E<+#!
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M*4H!2E* 4I2@%*4H!2E* 4I2@%*4H!2E* 4I2@%*4H!2E* 4I2@%*4H!2E*
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MEKDRDI"E,LK<"2=@2$D[?FJH*BE8JX.-6+AK/HRUFMRL\:U/N3Y$4QHSRG4
M-D 'F4 =SO4UU6O=YQO3B]7['L>>R"Z6^$X_#M;"^5<MP#H@'8G\ ).VPZ[5
M9Q:ELO>"04J+:*9%?\LTLLN191C+^-W>X1NTEVI\DKC*YB-CN 1N % $ @*
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MQ+A*MT@G<<@Z>NIEJUGV-::Z?3LRRV<(EM@(!5RCF<>6>B6VT_7+4>@'RG8
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MS@(Z;KK,6M&9Y9P_<.<9A_)W\YS*\75-LLLRYQT,]J^^HE':(0=N1M(/CUZ
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M0ZN([N#SME0)0KS1U&QZ"E*BX*R\6ZWW:V/6ZZ08TV'(3R/1Y+27&W4^A25
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##__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>iqst-20230601.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.19b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +axZo7xRiXhun8uCbnVcSaKLmbOdzZF6OekxvGRwHdnKLyksuGKGCyLblD52cdwM -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:us-gaap="http://fasb.org/srt-sup/2022q3" xmlns:srt="http://fasb.org/srt/2022" xmlns:srt-types="http://fasb.org/srt-types/2022" xmlns:IQST="http://iqstel.com/20230601" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20230601">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://iqstel.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20230601_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20230601_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2022" schemaLocation="https://xbrl.sec.gov/dei/2022/dei-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap-sup/2022q3" schemaLocation="https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd" />
    <import namespace="http://fasb.org/srt-sup/2022q3" schemaLocation="https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd" />
    <import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2022" schemaLocation="https://xbrl.sec.gov/country/2022/country-2022.xsd" />
    <import namespace="http://fasb.org/srt/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd" />
    <import namespace="http://fasb.org/srt-types/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
<FILENAME>iqst-20230601_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.19b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>iqst-20230601_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.19b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20230601.xsd#Cover" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <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" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.2</span><table class="report" border="0" cellspacing="2" id="idm140609638266832">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Jun. 01, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="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="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun.  01,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="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="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="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="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="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="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="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="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="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="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="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="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="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="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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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>
<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_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="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 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>iqst8k071923_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/2022"
  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-20230601.xsd" xlink:type="simple"/>
    <context id="AsOf2023-06-01">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2023-06-01</startDate>
            <endDate>2023-06-01</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="AsOf2023-06-01">0001527702</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="AsOf2023-06-01">false</dei:AmendmentFlag>
    <dei:DocumentType contextRef="AsOf2023-06-01">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="AsOf2023-06-01">2023-06-01</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="AsOf2023-06-01">iQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="AsOf2023-06-01">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="AsOf2023-06-01">000-55984</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="AsOf2023-06-01">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="AsOf2023-06-01">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="AsOf2023-06-01">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="AsOf2023-06-01">Coral Gables</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="AsOf2023-06-01">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="AsOf2023-06-01">33134</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressPostalZipCode contextRef="AsOf2023-06-01">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="AsOf2023-06-01">(954)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="AsOf2023-06-01">951-8191</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="AsOf2023-06-01">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="AsOf2023-06-01">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="AsOf2023-06-01">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="AsOf2023-06-01">false</dei:PreCommencementIssuerTenderOffer>
    <dei:EntityEmergingGrowthCompany contextRef="AsOf2023-06-01">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>11
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
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M&]CF<NUN@.LKI>S;P.V\JHWS^%]02P,$%     @ T87S5I^@&_"Q @  X@P
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MB^$_7G\!4$L! A0#%     @ T87S5@=!36*!    L0   !
M ( !     &1O8U!R;W!S+V%P<"YX;6Q02P$"% ,4    " #1A?-6'+("=^\
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M<W1Y;&5S+GAM;%!+ 0(4 Q0    ( -&%\U:7BKL<P    !,"   +
M      "  1$/  !?<F5L<R\N<F5L<U!+ 0(4 Q0    ( -&%\U:JQ"(6,P$
M "("   /              "  ?H/  !X;"]W;W)K8F]O:RYX;6Q02P$"% ,4
M    " #1A?-6)!Z;HJT   #X 0  &@              @ %:$0  >&PO7W)E
M;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"% ,4    " #1A?-699!YDAD!  #/
M P  $P              @ $_$@  6T-O;G1E;G1?5'EP97-=+GAM;%!+!08
1    "0 ) #X"  ")$P     !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>20</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report instance="iqst8k071923.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="8-K" original="iqst8k071923.htm">iqst8k071923.htm</File>
    <File>ex99_1.htm</File>
    <File>ex99_2.htm</File>
    <File>ex99_3.htm</File>
    <File>iqst-20230601.xsd</File>
    <File>iqst-20230601_lab.xml</File>
    <File>iqst-20230601_pre.xml</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="21">http://xbrl.sec.gov/dei/2022</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>16
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "iqst8k071923.htm": {
   "axisCustom": 0,
   "axisStandard": 0,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2022": 21
   },
   "contextCount": 1,
   "dts": {
    "inline": {
     "local": [
      "iqst8k071923.htm"
     ]
    },
    "labelLink": {
     "local": [
      "iqst-20230601_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iqst-20230601_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "iqst-20230601.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-roles-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd",
      "https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd",
      "https://xbrl.sec.gov/country/2022/country-2022.xsd",
      "https://xbrl.sec.gov/dei/2022/dei-2022.xsd"
     ]
    }
   },
   "elementCount": 59,
   "entityCount": 1,
   "hidden": {
    "http://xbrl.sec.gov/dei/2022": 2,
    "total": 2
   },
   "keyCustom": 0,
   "keyStandard": 20,
   "memberCustom": 0,
   "memberStandard": 0,
   "nsprefix": "IQST",
   "nsuri": "http://iqstel.com/20230601",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "iqst8k071923.htm",
      "contextRef": "AsOf2023-06-01",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "menuCat": "Cover",
     "order": "1",
     "role": "http://iqstel.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "iqst8k071923.htm",
      "contextRef": "AsOf2023-06-01",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 0,
   "tag": {
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r15"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r6"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r19"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r16"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r17"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "trueItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r7"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r9"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r10"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r18"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    }
   },
   "unitCount": 3
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r1": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r10": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r11": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r12": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r13": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r14": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r15": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r16": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r17": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r18": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r19": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r2": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r3": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r4": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r5": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r6": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r7": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r8": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r9": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  }
 },
 "version": "2.2"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>17
<FILENAME>0001663577-23-000360-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001663577-23-000360-xbrl.zip
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MP)JD<T"4"O-%='I?#YV:F-_^Y-/#7]C'LXM_!QZ$?Y6Y8-V ]3J]OA]9.[^
MV)F9U&*MW0J;!%]E+\Y&^^_^L^5G$D/ EY=$1#]B5<SGC.<Y (E$S*1GDLRG
M3%I#+XA1NF+4I&;41*O,;_!#M_.*93)-I<KK+>LWO4Z[M?2*.[;B@"BA$SA^
M.@XG<IJP%(>D3$V8(3[364P!U8RX#[C8H- R!40QLXG(V1C;7-$N-N&VW@C3
M3OA\E8T2 3IF!<_GS)2ZX,:(N :K>PLJ+/)'$ES5>6,(:HSS6:%%*C.9<PTR
M11'(9''HJE_9/.='P^:"Z]"J,.96L!<?1P<O%Y2S"5@-) $=DZ:"9'US 4G
M>%%H]5EF6 M9[[]YYJ@"<@&_G% &D)E@!01).40A +T:CHKC1%<<6&/ZIL]N
M(UK#@Y]''T/:@BC:;DE#R%H-H616L4P(R\" BG9.%G*H-K^F?_?FJLD-TY</
MA52#JC-5IC%.!SF-R"U8WP.&E;0)IJZ!: 70ZI_K>N\?GOG#AP*<T(H=3R&+
MDE="8KB,@W;K^:=2V>VS4F.]%DSD$ JZKQ 62'Z6E3F L2"ZP5"4Y#AD.F?C
M$C=9$/\, S SNBY*3SE-3B%E8V%M+6$S[/JY$)'%KG3)%,Z2N;02VUX+$@J\
M=K("05$U((L39A*W!A(<EY'3&S$S0E_+"-?*7= ;5F.IIY,#"TLB(6*G#F@=
MB"H+7@.!H5C@1AI(IG7JB=9[RKSK.EELMR:XG7DDG9XJE+9;"S:.!GO#0[9_
M.!R>#PX.CD]__FFELU*S=B9CFY#Q[CS;9A6?NV#Q/D_E6,L'F+SB/(2=T47E
M*>R,#MC^V?#R?'#ZTTIOL7G!8\()HK"Z^:JP*_7L!P7KB^[#DF3]#DO_%8_J
M=MX%[%V7'1V?#D[WCP=#=OG^Y&1P\;$^'2[3 ?WOXAY"+1,'JK*H";3-ZD$-
MK6?O#J=BTAA-(71A(OQ40FJ;5>Q\U7D&.(_.3D=-],,)AU*:;_T6[FZND;\*
M3Z][*;"O</,*Z_&E@SS*3PS+04:F[C:2WYRO7Q/+VHB]>'_YP\MOS<JOB5AO
M/=C8V A>]=X\6=[]K!6,SHE354^/@=V@U]T(-OL;3Y9_9_!C.7G2;$B,?'(<
M#/O=S>!5O_-D&7B* .&)LJ[[ZG7PNM=[LJPC'X:;Q 7QK+J(%#A4G/SV;LU7
M1K;[9C/H;O2?M"_C& I3N,?SJZ=W);O!YN9FT.L]77MX:55TE:@T%MH\'T12
M1]O/>51:L>UCN\-/I;3SI\?9C:#?>P-O]0%#N>8B^-T_2R[H1*\NTC^45\Q$
M3EF/2:EM(O16G0:JLGW24,(N-Y+4MTN@6&83&@4/O';G.1-<I_/06#Z]28D*
M/(Y3:1*?/Z7$+H!S9L#E74V)"1"#*C-+J2.7@[6*<98I+=JMC-M2"Z9J\^&S
M/!'LB#068*?S*AOD$D""V7DA*+E;:!'+B(X73 M3IM90ZHECKUS-F!&"8-)B
M6J8$>)W@'+A9V!X^8^FR4;%(Y;70+AUUSZ8!S1^7,HUIU43& E&[0XZB/I:J
M?"IT:(7.**6*\8P2:O5.9 _KHX>*KM/MB8U-I<.PW8JXY>F<LN-$PH10*K3$
M!$KMBD@Z.M6['C.>@7I@%>@EH\"#)7VF=\(C1RSZC:777*9$%8C4E7!$CAW/
M@:2C.J74&N>U6S.9ILPH4*;*\&DQ247D9S:P>)14Z^^K3'U= ):._EL8LB,I
MTGB+G>.6;$-Y?2J)LP"#A6&M8P^./]0P^E.]CMT@M58-C)6U*JO&QDI#FR_&
M]E+*K5."T:A4Q@#C_NPD/5^>#_9O92NKW8!+R@L#T.I?BYS032*SUK@=I[M'
M%_4>N"Y$P33DJ9R":(!_FUGQV=8#9 AHQ<*:5%OW^\]NU"(IZ+LSUI\M;Q61
MZM+8K$'=FJ[;; 1ML 76\K&,MMDISX2G_:DB@G>;B];J5?3FH=/[MTYWAFX9
M9+(IM3W960,S[^&KJRF%8T%UKBV81Q*&W\%K8'F^+!H0R,(V+<G2B4WL"&LO
M9'_R6_AMCQZ,56G9L3>D94$5NWCKL>"Y7:\-EPJV+]NM%[/9;-7/6H4-?TDF
MA[/WEZ$K4P8L@\63N;,O/&5%"=L>+8P]#$C!-=D/LDL<M\W$_!.0#E,R/1AW
MM1M.%<&;HO+=NFY5.FRWZBKP:E5V_-%@HC'D!) I5*[R(ZB$"BB2$I:&Y4+$
MQEDWJC?3 @5MEK.9TC#0XSG(=E7[(KF SV"HWFJ52@U57?$LO6V?<AVG5&]2
MDW9+PTS"<-HDEQ&\XX!1K7;JJJE&15()6$J5 0AX,[:$M03^9+,M)M^JG%+]
M>)I#;2[*5?>"&GB37&H#=[RRT.V6QS&1<(5TE,QIW"/\HDCFH$NJIJ1V 16?
MB I.'W,GL@C(&Q,BJVIFZ00(VQ)Z[%<WQ?':"Q6-P24C;I'P>KH0O<NQI/!
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M-G8(!\4.L@P$6O;B$A7U<'B)D^'HM,C7?#W*HY(.JNK+4,0#']=2R47PW&N
M]YA:'LWF"X6B-IN[_22WILXK>%U"K9"CS!E*=X07Z.#+$&43%UHB?"+>M;!-
M8X(2,IU"5"Y"SJB[1'TD=Q4DFHIBJ4VYN*?I54+R/BBZ+KMK"_5:AA%N169
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M)9:G-,4ZQ7Z<5YFK?T"GU4%V":84SG5[1A7L.M]7 C4O4]/+/U!+ P04
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M$#.=!J%WN*N<'X>U<1GEZ17+G,C?BTA>R!><X\H;V%Y([OJERB[3^MN4-FU
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MZ-CQH2R;"^"!;/<%H-<0PNJ]B]N.:6IT3'6^L1_"B+Z3C-_;MOBC/;WVE5Z
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M="S;04, 6^HXH([9=,XS"K2&+L1PT)$!YJK"R8%4J)UU" @\ 7 ?=E-W>YD
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MGSZY(OD/4$L! A0#%     @ T87S5E?I>0'O#0  $#L   H
M ( !     &5X.3E?,2YH=&U02P$"% ,4    " #1A?-6G'TA^_4,  "S+
M"@              @ $7#@  97@Y.5\R+FAT;5!+ 0(4 Q0    ( -&%\U9Z
M>.UB?@L  #TD   *              "  30;  !E>#DY7S,N:'1M4$L! A0#
M%     @ T87S5G"0O-=, P  ZPP  !$              ( !VB8  &EQ<W0M
M,C R,S V,#$N>'-D4$L! A0#%     @ T87S5CAFAS#]"@  @(8  !4
M         ( !52H  &EQ<W0M,C R,S V,#%?;&%B+GAM;%!+ 0(4 Q0    (
M -&%\U8!X+W-5 <  -%7   5              "  84U  !I<7-T+3(P,C,P
M-C Q7W!R92YX;6Q02P$"% ,4    " #1A?-6M7";!U\1   T70  $
M        @ $,/0  :7%S=#AK,#<Q.3(S+FAT;5!+!08     !P ' *L!  "9
%3@     !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
