Abstract: A virtual phone application providing telephone service, for example a virtual phone using a Voice over Internet Protocol (VoIP) network. An internet enabled device (10), configured to implement the virtual phone application, wherein the virtual phone application is assigned with a telephone number, such as a E.164 number, with which the virtual phone application can initiate or receive a telephone call and SMS via VOIP. The Virtual phone of internet enabled device (10) is able to provide a communication system for establishing regular telephony services using a VoIP network to any phone line such as telephone call and short message service (SMS). Further, the virtual phone application is able to provide a ring back tone to the caller, making an emergency number dialling via VOIP, doing an identification of user location (GPS).