The mobile payment system consists of the database of the registered customers data (2) connected via the central control system feedback (6) to the database (3) of prepaid accounts and the database (4) of registered products and services; the database (8) of voice messages is connected to the central control system (6) and the intelligent PBX (5) linked to the central control system (6) which is connected to the database (7) of SMS messages interconnected with the SMS centre (9) for both landline and mobile networks used by the customer's phone (1) connected via feedback to the intelligent PBX (5). The central control system (6) is connected via feedback to the module (11) of payment records linked via feedback to the module (12) for receiving the payments in cash and the module (13) for payments by credit cards, which is connected via feedback to the mobile terminal (14) for receiving and registering payments linked to the module (10) for issuing the tax receipt linked up with the user's phone (1).
