A method and a system for the management of telecommunication services provided by an operator to users (4) and (6) of telecommunication services, the method comprising: assigning a subscriber network identifier (IS) to each subscribed user (6); monitoring inbound communications toward the subscriber network identifiers (IS) assigned to subscribed users; creating, by virtue of means (8) for creating and managing virtual accounts, a virtual account (CV) registered to each network identifier originating communications (IC); informing, by virtue of information means (14), at least the user (4) or (6) of telecommunication services who originates the communication toward the subscriber network identifier (IS) and/or the registrant of the network identifier originating communications (IC) of the existence and/or balance of the virtual account (CV). The telecommunication service management system comprises means for implementing the method.