Expert Advise in connecting Handheld Phones and Desktop

Hello!
I am planning to create a new application that will receive payments using SIM CARDS IN handheld devices. Is there any way that I can create this with Visual Basic 10? What are the basic requirements that you can suggest so that it will be easier for me to integrate the devices. Do I need extra hardware to accept queries in Sim Cards? How to integrate this. Can anyone explain this to me how can I easily plot my first step and to complete this project? Please help! Any suggestion will help.
