ExtoPay is a disruptive digital payment solution and Tier 2 Central Bank Digital Currency (CBDC) payment system that empowers people to unlock their full financial potential wherever they live and work. It combines modern financial rails, secure hardware, mobile wallets, disruptive point of sale solutions and secure online and offline payment flows to enable unprecedented efficiency and inclusivity, ExtoPay provides universal access to smartphone or non-smartphone users, secure offline transactions, recovery of lost funds, fraud prevention, and user controlled cryptographically secured digital ID. Device-less users can access their accounts securely via their ExtoIDs and merchant or agent Exto Wallets.