Indirect customer: the employee, the beneficiary
He uses the mobile device for mobile communications and mobile NFC services. The customer subscribes to an MNO and uses mobile NFC services. The cost of the NFC-enabled handset is allocated to the customer. The handset is to be equipped with a compliant UICC smart card, which is provided by the mobile network operator.
Issuer: the issuer is responsible for the creation of the voucher, the agreements with the partners and the allocation of voucher value