Abstract: A pre-paid virtual card has an identifier number that includes the telephone subscription number of a smartphone, by which the pre-paid virtual card is created at the moment in which an application (APP), developed to create the pre-paid virtual card, is downloaded onto the smartphone, to automatically associate with its identifier the telephone subscription number, and to establish at least a first connection with an Electronic Money Institution (EMI), with which at least the e-mail address of the holder of the subscription, a password for subsequent access, and a PIN security code for future payments instructions must be registered.