diff --git a/addons/mail/models/mail_notification.py b/addons/mail/models/mail_notification.py
index e7f79f65640..70523b5d418 100644
--- a/addons/mail/models/mail_notification.py
+++ b/addons/mail/models/mail_notification.py
@@ -27,7 +27,9 @@ class MailNotification(models.Model):
         ], string='Notification Type', default='inbox', index=True, required=True)
     notification_status = fields.Selection([
         ('ready', 'Ready to Send'),
-        ('sent', 'Sent'),
+        ('process', 'Processing'),  # being checked by intermediary like IAP for sms
+        ('pending', 'Sent'),  # used with SMS; mail does not differentiate sent from delivered
+        ('sent', 'Delivered'),
         ('bounce', 'Bounced'),
         ('exception', 'Exception'),
         ('canceled', 'Canceled')
diff --git a/addons/mail/static/src/core/common/notification_model.js b/addons/mail/static/src/core/common/notification_model.js
index 265c42df285..687a5064f0e 100644
--- a/addons/mail/static/src/core/common/notification_model.js
+++ b/addons/mail/static/src/core/common/notification_model.js
@@ -68,6 +68,10 @@ export class Notification extends Record {
 
     get statusIcon() {
         switch (this.notification_status) {
+            case "process":
+                return "fa fa-hourglass-half";
+            case "pending":
+                return "fa fa-paper-plane-o";
             case "sent":
                 return "fa fa-check";
             case "bounce":
@@ -84,8 +88,12 @@ export class Notification extends Record {
 
     get statusTitle() {
         switch (this.notification_status) {
-            case "sent":
+            case "process":
+                return _t("Processing");
+            case "pending":
                 return _t("Sent");
+            case "sent":
+                return _t("Delivered");
             case "bounce":
                 return _t("Bounced");
             case "exception":
diff --git a/addons/mail/views/mail_notification_views.xml b/addons/mail/views/mail_notification_views.xml
index 21e5290154c..31499fa7395 100644
--- a/addons/mail/views/mail_notification_views.xml
+++ b/addons/mail/views/mail_notification_views.xml
@@ -20,7 +20,7 @@
         <field name="arch" type="xml">
             <form string="Notification" duplicate="0">
                 <header>
-                    <field name="notification_status" widget="statusbar"/>
+                    <field name="notification_status" widget="statusbar" statusbar_visible="ready,sent"/>
                 </header>
                 <sheet>
                     <group>
diff --git a/addons/mass_mailing/models/mail_mail.py b/addons/mass_mailing/models/mail_mail.py
index 7c650884337..738cf1c64e8 100644
--- a/addons/mass_mailing/models/mail_mail.py
+++ b/addons/mass_mailing/models/mail_mail.py
@@ -103,11 +103,8 @@ class MailMail(models.Model):
         return email_list
 
     def _postprocess_sent_message(self, success_pids, failure_reason=False, failure_type=None):
-        mail_sent = not failure_type  # we consider that a recipient error is a failure with mass mailling and show them as failed
-        for mail in self:
-            if mail.mailing_id:
-                if mail_sent is True and mail.mailing_trace_ids:
-                    mail.mailing_trace_ids.set_sent()
-                elif mail_sent is False and mail.mailing_trace_ids:
-                    mail.mailing_trace_ids.set_failed(failure_type=failure_type)
+        if failure_type:  # we consider that a recipient error is a failure with mass mailing and show them as failed
+            self.filtered('mailing_id').mailing_trace_ids.set_failed(failure_type=failure_type)
+        else:
+            self.filtered('mailing_id').mailing_trace_ids.set_sent()
         return super()._postprocess_sent_message(success_pids, failure_reason=failure_reason, failure_type=failure_type)
diff --git a/addons/mass_mailing/models/mailing.py b/addons/mass_mailing/models/mailing.py
index dbe302f8bd7..50e73aff0a9 100644
--- a/addons/mass_mailing/models/mailing.py
+++ b/addons/mass_mailing/models/mailing.py
@@ -212,6 +212,8 @@ class MassMailing(models.Model):
     expected = fields.Integer(compute="_compute_statistics")
     canceled = fields.Integer(compute="_compute_statistics")
     sent = fields.Integer(compute="_compute_statistics")
+    process = fields.Integer(compute="_compute_statistics")
+    pending = fields.Integer(compute="_compute_statistics")  # used with SMS when not yet 'delivered'
     delivered = fields.Integer(compute="_compute_statistics")
     opened = fields.Integer(compute="_compute_statistics")
     clicked = fields.Integer(compute="_compute_statistics")
@@ -297,8 +299,8 @@ class MassMailing(models.Model):
     def _compute_statistics(self):
         """ Compute statistics of the mass mailing """
         for key in (
-            'scheduled', 'expected', 'canceled', 'sent', 'delivered', 'opened',
-            'clicked', 'replied', 'bounced', 'failed', 'received_ratio',
+            'scheduled', 'expected', 'canceled', 'sent', 'pending', 'delivered', 'opened',
+            'process', 'clicked', 'replied', 'bounced', 'failed', 'received_ratio',
             'opened_ratio', 'replied_ratio', 'bounced_ratio',
         ):
             self[key] = False
@@ -314,6 +316,8 @@ class MassMailing(models.Model):
                 COUNT(s.sent_datetime) AS sent,
                 COUNT(s.trace_status) FILTER (WHERE s.trace_status = 'outgoing') AS scheduled,
                 COUNT(s.trace_status) FILTER (WHERE s.trace_status = 'cancel') AS canceled,
+                COUNT(s.trace_status) FILTER (WHERE s.trace_status = 'process') AS process,
+                COUNT(s.trace_status) FILTER (WHERE s.trace_status = 'pending') AS pending,
                 COUNT(s.trace_status) FILTER (WHERE s.trace_status in ('sent', 'open', 'reply')) AS delivered,
                 COUNT(s.trace_status) FILTER (WHERE s.trace_status in ('open', 'reply')) AS opened,
                 COUNT(s.links_click_datetime) AS clicked,
@@ -671,6 +675,9 @@ class MassMailing(models.Model):
     def action_view_traces_failed(self):
         return self._action_view_traces_filtered('failed')
 
+    def action_view_traces_process(self):
+        return self._action_view_traces_filtered('process')
+
     def action_view_traces_sent(self):
         return self._action_view_traces_filtered('sent')
 
diff --git a/addons/mass_mailing/models/mailing_trace.py b/addons/mass_mailing/models/mailing_trace.py
index e1a59010969..7025f6c7457 100644
--- a/addons/mass_mailing/models/mailing_trace.py
+++ b/addons/mass_mailing/models/mailing_trace.py
@@ -13,8 +13,8 @@ class MailingTrace(models.Model):
     Note:: State management / Error codes / Failure types summary
 
       * trace_status
-        'outgoing', 'sent', 'opened', 'replied',
-        'error', 'bouce', 'cancel'
+        'outgoing', 'process', 'pending', 'sent', 'opened', 'replied',
+        'error', 'bounce', 'cancel'
       * failure_type
         # generic
         'unknown',
@@ -24,8 +24,8 @@ class MailingTrace(models.Model):
         # mass mailing mass mode specific codes
         "mail_bl", "mail_optout", "mail_dup"
         # mass_mailing_sms
-        'sms_number_missing', 'sms_number_format', 'sms_credit',
-        'sms_server', 'sms_acc'
+        'sms_number_missing', 'sms_number_format', 'sms_credit', 'sms_server',
+        'sms_acc', 'sms_country_not_supported', 'sms_registration_needed',
         # mass_mailing_sms mass mode specific codes
         'sms_blacklist', 'sms_duplicate', 'sms_optout',
       * cancel:
@@ -39,8 +39,12 @@ class MailingTrace(models.Model):
         * invalid mail / invalid sms number -> error (RECIPIENT, sms_number_format)
       * exception: set in  _postprocess_sent_message (_postprocess_iap_sent_sms)
         if mail (sms) not sent with failure type, reset if sent;
-      * sent: set in _postprocess_sent_message (_postprocess_iap_sent_sms) if
-        mail (sms) sent
+      * process: (used in sms): set in SmsTracker._update_sms_traces when held back
+        (at IAP) before actual sending to the sms_service.
+      * pending: (used in sms): default value for sent sms.
+      * sent: set in
+        * _postprocess_sent_message if mail
+        * SmsTracker._update_sms_traces if sms, when delivery report is received.
       * clicked: triggered by add_click
       * opened: triggered by add_click + blank gif (mail) + gateway reply (mail)
       * replied: triggered by gateway reply (mail)
@@ -81,7 +85,9 @@ class MailingTrace(models.Model):
     reply_datetime = fields.Datetime('Replied On')
     trace_status = fields.Selection(selection=[
         ('outgoing', 'Outgoing'),
-        ('sent', 'Sent'),
+        ('process', 'Processing'),
+        ('pending', 'Sent'),
+        ('sent', 'Delivered'),
         ('open', 'Opened'),
         ('reply', 'Replied'),
         ('bounce', 'Bounced'),
diff --git a/addons/mass_mailing/report/mailing_trace_report.py b/addons/mass_mailing/report/mailing_trace_report.py
index da9b7cf4999..64e2d7dab92 100644
--- a/addons/mass_mailing/report/mailing_trace_report.py
+++ b/addons/mass_mailing/report/mailing_trace_report.py
@@ -20,6 +20,8 @@ class MailingTraceReport(models.Model):
     email_from = fields.Char('From', readonly=True)
     # traces
     scheduled = fields.Integer(readonly=True)
+    processing = fields.Integer(readonly=True)
+    pending = fields.Integer(readonly=True)  # Used with SMS before a delivery report is received
     sent = fields.Integer(readonly=True)
     delivered = fields.Integer(readonly=True)
     error = fields.Integer(readonly=True)
@@ -59,8 +61,10 @@ class MailingTraceReport(models.Model):
             'mailing.state',
             'mailing.email_from',
             "COUNT(trace.id) as scheduled",
-            'COUNT(trace.sent_datetime) as sent',
-            "(COUNT(trace.id) - COUNT(trace.trace_status) FILTER (WHERE trace.trace_status IN ('error', 'bounce', 'cancel'))) as delivered",
+            "COUNT(trace.sent_datetime) as sent",
+            "(COUNT(trace.id) - COUNT(trace.trace_status) FILTER (WHERE trace.trace_status IN ('outgoing', 'pending', 'process', 'error', 'bounce', 'cancel'))) as delivered",
+            "COUNT(trace.trace_status) FILTER (WHERE trace.trace_status = 'process') as processing",
+            "COUNT(trace.trace_status) FILTER (WHERE trace.trace_status = 'pending') as pending",
             "COUNT(trace.trace_status) FILTER (WHERE trace.trace_status = 'error') as error",
             "COUNT(trace.trace_status) FILTER (WHERE trace.trace_status = 'bounce') as bounced",
             "COUNT(trace.trace_status) FILTER (WHERE trace.trace_status = 'cancel') as canceled",
diff --git a/addons/mass_mailing/report/mailing_trace_report_views.xml b/addons/mass_mailing/report/mailing_trace_report_views.xml
index ecb16d3056d..e9ba3951492 100644
--- a/addons/mass_mailing/report/mailing_trace_report_views.xml
+++ b/addons/mass_mailing/report/mailing_trace_report_views.xml
@@ -12,6 +12,8 @@
                     <field name="state"/>
                     <field name="scheduled"/>
                     <field name="sent"/>
+                    <field name="processing" optional="hide"/>
+                    <field name="pending" optional="hide"/>
                     <field name="delivered"/>
                     <field name="opened"/>
                     <field name="replied"/>
diff --git a/addons/mass_mailing/views/mailing_mailing_views.xml b/addons/mass_mailing/views/mailing_mailing_views.xml
index a6e954b0dbd..42201a103d4 100644
--- a/addons/mass_mailing/views/mailing_mailing_views.xml
+++ b/addons/mass_mailing/views/mailing_mailing_views.xml
@@ -72,7 +72,7 @@
                         <button name="action_cancel" type="object" invisible="state != 'in_queue'" class="btn-secondary" string="Cancel" data-hotkey="x"/>
                         <button name="action_retry_failed" type="object" invisible="state != 'done' or failed == 0" class="oe_highlight" string="Retry" data-hotkey="y"/>
 
-                        <field name="state" readonly="1" widget="statusbar"/>
+                        <field name="state" readonly="1" widget="statusbar" statusbar_visible="draft,in_queue,sending,done"/>
                     </header>
                     <div class="alert alert-info" role="alert"
                             invisible="state not in ['in_queue', 'done'] and sent == 0 and canceled == 0 and scheduled == 0 and failed == 0 and not warning_message">
@@ -96,6 +96,16 @@
                                 </strong>
                             </button>
                         </div>
+                        <div class="o_mails_process" invisible="process == 0">
+                            <button class="btn btn-link py-0"
+                                    name="action_view_traces_process"
+                                    type="object">
+                                <strong>
+                                    <field name="process" class="oe_inline me-2"/>
+                                    <span name="process_text">emails are being processed.</span>
+                                </strong>
+                            </button>
+                        </div>
                         <div class="o_mails_sent" invisible="sent == 0 and state in ('draft', 'test', 'in_queue')">
                             <button class="btn btn-link py-0"
                                     name="action_view_traces_sent"
diff --git a/addons/mass_mailing/views/mailing_trace_views.xml b/addons/mass_mailing/views/mailing_trace_views.xml
index ab2b8f34712..f8766714382 100644
--- a/addons/mass_mailing/views/mailing_trace_views.xml
+++ b/addons/mass_mailing/views/mailing_trace_views.xml
@@ -12,9 +12,10 @@
                 <field name="mass_mailing_id"/>
                 <filter string="Scheduled" name="filter_scheduled" domain="[('trace_status', '=', 'outgoing')]"/>
                 <filter string="Canceled" name="filter_canceled" domain="[('trace_status', '=', 'cancel')]"/>
+                <filter string="Processing" name="filter_process" domain="[('trace_status', '=', 'process')]"/>
                 <filter string="Sent" name="filter_sent" domain="[('sent_datetime', '!=', False)]"/>
                 <filter string="Clicked" name="filter_clicked" domain="[('links_click_datetime', '!=', False)]"/>
-                <filter string="Delivered" name="filter_delivered" domain="[('sent_datetime', '!=', False), ('trace_status', 'not in', ['error', 'cancel'])]"/>
+                <filter string="Delivered" name="filter_delivered" domain="[('sent_datetime', '!=', False), ('trace_status', 'not in', ['error', 'cancel', 'process', 'pending'])]"/>
                 <filter string="Opened" name="filter_opened" domain="[('trace_status', 'in', ['open', 'reply'])]"/>
                 <filter string="Replied" name="filter_replied" domain="[('trace_status', '=', 'reply')]"/>
                 <filter string="Bounced" name="filter_bounced" domain="[('trace_status', '=', 'bounce')]"/>
@@ -76,6 +77,9 @@
         <field name="model">mailing.trace</field>
         <field name="arch" type="xml">
             <form string="Mail Statistics" create="0" edit="0">
+                <header>
+                    <field name="trace_status" widget="statusbar" statusbar_visible="outgoing,sent,error"/>
+                </header>
                 <sheet>
                     <div class="oe_button_box" name="button_box">
                         <button name="action_view_contact"
@@ -87,7 +91,6 @@
                     </div>
                     <group>
                         <group string="Status">
-                            <field name="trace_status"/>
                             <field name="failure_type" invisible="not failure_type"/>
                             <field name="sent_datetime" invisible="not sent_datetime"/>
                             <field name="links_click_datetime" invisible="not links_click_datetime"/>
diff --git a/addons/mass_mailing_sms/demo/mailing_trace.xml b/addons/mass_mailing_sms/demo/mailing_trace.xml
index 1ad2a83ae1f..b0f01718534 100644
--- a/addons/mass_mailing_sms/demo/mailing_trace.xml
+++ b/addons/mass_mailing_sms/demo/mailing_trace.xml
@@ -37,7 +37,7 @@
         <field name="sms_number">+32465000003</field>
         <field name="model">res.partner</field>
         <field name="res_id" ref="base.res_partner_address_24"/>
-        <field name="trace_status">sent</field>
+        <field name="trace_status">pending</field>
         <field name="sent_datetime" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
         <field name="write_date" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
     </record>
@@ -48,7 +48,7 @@
         <field name="model">res.partner</field>
         <field name="res_id" ref="base.res_partner_address_33"/>
         <field name="trace_status">error</field>
-        <field name="failure_type">sms_server</field>
+        <field name="failure_type">sms_not_allowed</field>
         <field name="sent_datetime" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
         <field name="write_date" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
     </record>
@@ -58,7 +58,8 @@
         <field name="sms_number">123123</field>
         <field name="model">res.partner</field>
         <field name="res_id" ref="base.res_partner_address_33"/>
-        <field name="trace_status">bounce</field>
+        <field name="trace_status">error</field>
+        <field name="failure_type">sms_not_delivered</field>
         <field name="sent_datetime" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
         <field name="write_date" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
     </record>
@@ -68,8 +69,8 @@
         <field name="sms_number"></field>
         <field name="model">res.partner</field>
         <field name="res_id" ref="base.res_partner_address_34"/>
-        <field name="trace_status">error</field>
-        <field name="failure_type">sms_number_missing</field>
+        <field name="trace_status">bounce</field>
+        <field name="failure_type">sms_invalid_destination</field>
         <field name="sent_datetime" eval="False"/>
     </record>
 
@@ -123,7 +124,7 @@
         <field name="sms_number">+32456001111</field>
         <field name="model">mailing.contact</field>
         <field name="res_id" ref="mass_mailing_sms.mailing_contact_0_1"/>
-        <field name="trace_status">sent</field>
+        <field name="trace_status">pending</field>
         <field name="sent_datetime" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
     </record>
     <record id="mailing_sms_1_trace_2" model="mailing.trace">
@@ -132,7 +133,7 @@
         <field name="sms_number">+32456001122</field>
         <field name="model">mailing.contact</field>
         <field name="res_id" ref="mass_mailing_sms.mailing_contact_0_2"/>
-        <field name="trace_status">sent</field>
+        <field name="trace_status">pending</field>
         <field name="sent_datetime" eval="(DateTime.today() - relativedelta(days=5)).strftime('%Y-%m-%d %H:%M:%S')"/>
     </record>
     <record id="mailing_sms_1_trace_3" model="mailing.trace">
diff --git a/addons/mass_mailing_sms/models/__init__.py b/addons/mass_mailing_sms/models/__init__.py
index 1f0a7eb2c86..f45c85e3188 100644
--- a/addons/mass_mailing_sms/models/__init__.py
+++ b/addons/mass_mailing_sms/models/__init__.py
@@ -7,4 +7,5 @@ from . import mailing_mailing
 from . import mailing_trace
 from . import res_users
 from . import sms_sms
+from . import sms_tracker
 from . import utm
diff --git a/addons/mass_mailing_sms/models/mailing_mailing.py b/addons/mass_mailing_sms/models/mailing_mailing.py
index 66f93e4d271..49b48ea7dd0 100644
--- a/addons/mass_mailing_sms/models/mailing_mailing.py
+++ b/addons/mass_mailing_sms/models/mailing_mailing.py
@@ -247,12 +247,6 @@ class Mailing(models.Model):
             if res_ids:
                 composer = self.env['sms.composer'].with_context(active_id=False).create(mailing._send_sms_get_composer_values(res_ids))
                 composer._action_send_sms()
-
-            mailing.write({
-                'state': 'done',
-                'sent_date': fields.Datetime.now(),
-                'kpi_mail_required': not mailing.sent_date,
-                })
         return True
 
     # ------------------------------------------------------
diff --git a/addons/mass_mailing_sms/models/mailing_trace.py b/addons/mass_mailing_sms/models/mailing_trace.py
index 634da8d421f..b884c71b402 100644
--- a/addons/mass_mailing_sms/models/mailing_trace.py
+++ b/addons/mass_mailing_sms/models/mailing_trace.py
@@ -5,7 +5,6 @@ import random
 import string
 
 from odoo import api, fields, models
-from odoo.osv import expression
 
 
 class MailingTrace(models.Model):
@@ -22,20 +21,29 @@ class MailingTrace(models.Model):
         string='SMS ID (tech)',
         index='btree_not_null'
         # Integer because the related sms.sms can be deleted separately from its statistics.
-        # However the ID is needed for several action and controllers.
+        # However, the ID is needed for several action and controllers.
     )
+    sms_tracker_ids = fields.One2many('sms.tracker', 'mailing_trace_id', string='SMS Trackers')
     sms_number = fields.Char('Number')
     sms_code = fields.Char('Code')
     failure_type = fields.Selection(selection_add=[
         ('sms_number_missing', 'Missing Number'),
         ('sms_number_format', 'Wrong Number Format'),
         ('sms_credit', 'Insufficient Credit'),
+        ('sms_country_not_supported', 'Country Not Supported'),
+        ('sms_registration_needed', 'Country-specific Registration Required'),
         ('sms_server', 'Server Error'),
         ('sms_acc', 'Unregistered Account'),
         # mass mode specific codes
         ('sms_blacklist', 'Blacklisted'),
         ('sms_duplicate', 'Duplicate'),
         ('sms_optout', 'Opted Out'),
+        # delivery report errors
+        ('sms_expired', 'Expired'),
+        ('sms_invalid_destination', 'Invalid Destination'),
+        ('sms_not_allowed', 'Not Allowed'),
+        ('sms_not_delivered', 'Not Delivered'),
+        ('sms_rejected', 'Rejected'),
     ])
 
     @api.model_create_multi
diff --git a/addons/mass_mailing_sms/models/sms_sms.py b/addons/mass_mailing_sms/models/sms_sms.py
index 31802af24ba..768554a3961 100644
--- a/addons/mass_mailing_sms/models/sms_sms.py
+++ b/addons/mass_mailing_sms/models/sms_sms.py
@@ -27,20 +27,3 @@ class SmsSms(models.Model):
                     body = re.sub(re.escape(url) + r'(?![\w@:%.+&~#=/-])', url + f'/s/{sms.id}', body)
             res[sms.id] = body
         return res
-
-    def _postprocess_iap_sent_sms(self, iap_results, failure_reason=None, unlink_failed=False, unlink_sent=True):
-        all_sms_ids = [item['res_id'] for item in iap_results]
-        if any(sms.mailing_id for sms in self.env['sms.sms'].sudo().browse(all_sms_ids)):
-            for state in self.IAP_TO_SMS_STATE.keys():
-                sms_ids = [item['res_id'] for item in iap_results if item['state'] == state]
-                traces = self.env['mailing.trace'].sudo().search([
-                    ('sms_sms_id_int', 'in', sms_ids)
-                ])
-                if traces and state == 'success':
-                    traces.set_sent()
-                elif traces:
-                    traces.set_failed(failure_type=self.IAP_TO_SMS_STATE[state])
-        return super(SmsSms, self)._postprocess_iap_sent_sms(
-            iap_results, failure_reason=failure_reason,
-            unlink_failed=unlink_failed, unlink_sent=unlink_sent
-        )
diff --git a/addons/mass_mailing_sms/models/sms_tracker.py b/addons/mass_mailing_sms/models/sms_tracker.py
new file mode 100644
index 00000000000..e41ecb3c7d7
--- /dev/null
+++ b/addons/mass_mailing_sms/models/sms_tracker.py
@@ -0,0 +1,76 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import fields, models
+
+
+class SmsTracker(models.Model):
+    _inherit = "sms.tracker"
+
+    SMS_STATE_TO_TRACE_STATUS = {
+        'error': 'error',
+        'process': 'process',
+        'outgoing': 'outgoing',
+        'canceled': 'cancel',
+        'pending': 'pending',
+        'sent': 'sent',
+    }
+
+    mailing_trace_id = fields.Many2one('mailing.trace', ondelete='cascade')
+
+    def _action_update_from_provider_error(self, provider_error):
+        error_status, failure_type, failure_reason = super()._action_update_from_provider_error(provider_error)
+        self._update_sms_traces(error_status or 'error', failure_type=failure_type, failure_reason=failure_reason)
+        return error_status, failure_type, failure_reason
+
+    def _action_update_from_sms_state(self, sms_state, failure_type=False, failure_reason=False):
+        super()._action_update_from_sms_state(sms_state, failure_type=failure_type, failure_reason=failure_reason)
+        trace_status = self.SMS_STATE_TO_TRACE_STATUS[sms_state]
+        traces = self._update_sms_traces(trace_status, failure_type=failure_type, failure_reason=failure_reason)
+        self._update_sms_mailings(trace_status, traces)
+
+    def _update_sms_traces(self, trace_status, failure_type=False, failure_reason=False):
+        if not self.mailing_trace_id:  # avoid a search below
+            return self.env['mailing.trace']
+        # See _update_sms_notifications
+        statuses_to_ignore = {
+            'cancel': ['cancel', 'process', 'pending', 'sent'],
+            'outgoing': ['outgoing', 'process', 'pending', 'sent'],
+            'process': ['process', 'pending', 'sent'],
+            'pending': ['pending', 'sent'],
+            'bounce': ['bounce'],
+            'sent': ['sent'],
+            'error': ['error'],
+        }[trace_status]
+        traces = self.mailing_trace_id.filtered(lambda t: t.trace_status not in statuses_to_ignore)
+        if traces:
+            traces_values = {
+                'trace_status': trace_status,
+                'failure_type': failure_type,
+                'failure_reason': failure_reason,
+                **{'sent_datetime': fields.Datetime.now() if trace_status == 'pending' else {}},
+            }
+            traces.write(traces_values)
+        return traces
+
+    def _update_sms_mailings(self, trace_status, traces):
+        traces.flush_recordset(['trace_status'])
+
+        if trace_status == 'process':
+            traces.mass_mailing_id.write({'state': 'sending'})
+            return
+
+        mailings_to_mark_done = self.env['mailing.mailing'].search([
+            ('id', 'in', traces.mass_mailing_id.ids),
+            '!', ('mailing_trace_ids.trace_status', '=', 'process'),  # = not any trace with 'process' status
+            ('state', '!=', 'done'),
+        ])
+
+        if mailings_to_mark_done:
+            if self.env.user.is_public:  # From webhook event
+                mailings_to_mark_done._track_set_author(self.env.ref('base.partner_root'))
+            for mailing in mailings_to_mark_done:
+                mailing.write({
+                    'state': 'done',
+                    'sent_date': fields.Datetime.now(),
+                    'kpi_mail_required': not mailing.sent_date
+                })
diff --git a/addons/mass_mailing_sms/tests/common.py b/addons/mass_mailing_sms/tests/common.py
index c5766f2274c..292d2b22295 100644
--- a/addons/mass_mailing_sms/tests/common.py
+++ b/addons/mass_mailing_sms/tests/common.py
@@ -34,7 +34,8 @@ class MassSMSCase(SMSCase, MockLinkTracker):
           # TRACE
           'partner': res.partner record (may be empty),
           'number': number used for notification (may be empty, computed based on partner),
-          'trace_status': outgoing / sent / cancel / bounce / error / opened (sent by default),
+          'trace_status': outgoing / process / pending / sent / cancel / bounce / error / opened
+            (sent by default),
           'record: linked record,
           # SMS.SMS
           'content': optional: if set, check content of sent SMS;
@@ -61,6 +62,8 @@ class MassSMSCase(SMSCase, MockLinkTracker):
             'error': 'error',
             'cancel': 'canceled',
             'bounce': 'error',
+            'process': 'process',
+            'pending': 'pending',
         }
         traces = self.env['mailing.trace'].search([
             ('mass_mailing_id', 'in', mailing.ids),
@@ -90,11 +93,11 @@ class MassSMSCase(SMSCase, MockLinkTracker):
             self.assertTrue(bool(trace.sms_sms_id_int))
 
             if check_sms:
-                if status == 'sent':
+                if status in {'process', 'pending', 'sent'}:
                     if sent_unlink:
                         self.assertSMSIapSent([number], content=content)
                     else:
-                        self.assertSMS(partner, number, 'sent', content=content)
+                        self.assertSMS(partner, number, status, content=content)
                 elif status in state_mapping:
                     sms_state = state_mapping[status]
                     failure_type = recipient_info['failure_type'] if status in ('error', 'cancel', 'bounce') else None
@@ -123,6 +126,7 @@ class MassSMSCase(SMSCase, MockLinkTracker):
                         (url, is_shortened),
                         link_params=link_params,
                     )
+        return traces
 
     # ------------------------------------------------------------
     # GATEWAY TOOLS
@@ -137,6 +141,13 @@ class MassSMSCase(SMSCase, MockLinkTracker):
         self.assertTrue(bool(sms_sent))
         return self.gateway_sms_sent_click(sms_sent)
 
+    def gateway_sms_delivered(self, mailing, record):
+        """ Simulate a delivery report received for a sent SMS."""
+        trace = mailing.mailing_trace_ids.filtered(lambda t: t.model == record._name and t.res_id == record.id)
+        sms_sent = self._find_sms_sent(self.env['res.partner'], trace.sms_number)
+        self.assertTrue(bool(sms_sent))
+        trace.trace_status = 'sent'
+
     def gateway_sms_sent_click(self, sms_sent):
         """ When clicking on a link in a SMS we actually don't have any
         easy information in body, only body. We currently click on all found
diff --git a/addons/mass_mailing_sms/views/mailing_mailing_views.xml b/addons/mass_mailing_sms/views/mailing_mailing_views.xml
index 8fe0060e14c..f4c5b2b0b21 100644
--- a/addons/mass_mailing_sms/views/mailing_mailing_views.xml
+++ b/addons/mass_mailing_sms/views/mailing_mailing_views.xml
@@ -20,18 +20,18 @@
         <field name="arch" type="xml">
             <!-- Buttons / Actions -->
             <xpath expr="//button[@name='action_launch']" position="attributes">
-                <attribute name="invisible">mailing_type != 'mail' or state in ('in_queue', 'sending', 'done')</attribute>
+                <attribute name="invisible">mailing_type != 'mail' or state in ('in_queue', 'sending', 'processing', 'done')</attribute>
             </xpath>
             <xpath expr="//button[@name='action_schedule']" position="before">
                 <field name="sms_force_send" invisible="1"/>
                 <field name="schedule_type" invisible="1" readonly="state not in ['draft', 'in_queue']"/>
                 <button name="action_put_in_queue" type="object"
                     string="Send" class="oe_highlight" data-hotkey="v"
-                    invisible="mailing_type == 'mail' or state in ('in_queue', 'sending', 'done') or sms_force_send"
+                    invisible="mailing_type == 'mail' or state in ('in_queue', 'sending', 'processing', 'done') or sms_force_send"
                     confirm="This will send SMS to all recipients. Do you still want to proceed?"/>
                 <button name="action_send_mail" type="object"
                     string="Send Now" class="oe_highlight" data-hotkey="g"
-                    invisible="mailing_type == 'mail' or state in ('in_queue', 'done') or schedule_type == 'scheduled' or not sms_force_send"
+                    invisible="mailing_type == 'mail' or state in ('in_queue', 'processing', 'done') or schedule_type == 'scheduled' or not sms_force_send"
                     confirm="This will send SMS to all recipients now. Do you still want to proceed?"/>
             </xpath>
             <!-- Headers / Warnings -->
@@ -67,19 +67,25 @@
                 <attribute name="invisible">mailing_type != 'mail'</attribute>
             </xpath>
             <xpath expr="//span[@name='scheduled_text']" position="after">
-                <span name="scheduled_text_sms" invisible="mailing_type != 'sms'">SMS Text Message are in queue and will be sent soon.</span>
+                <span name="scheduled_text_sms" invisible="mailing_type != 'sms'">SMS Text Messages are in queue and will be sent soon.</span>
+            </xpath>
+            <xpath expr="//span[@name='process_text']" position="attributes">
+                <attribute name="invisible">mailing_type != 'mail'</attribute>
+            </xpath>
+            <xpath expr="//span[@name='process_text']" position="after">
+                <span name="process_text_sms" invisible="mailing_type != 'sms'">SMS Text Messages are being processed.</span>
             </xpath>
             <xpath expr="//span[@name='sent']" position="attributes">
                 <attribute name="invisible">mailing_type != 'mail'</attribute>
             </xpath>
             <xpath expr="//span[@name='sent']" position="after">
-                <span name="sent_sms" invisible="mailing_type != 'sms'">SMS Text Message have been sent.</span>
+                <span name="sent_sms" invisible="mailing_type != 'sms'">SMS Text Messages have been sent.</span>
             </xpath>
             <xpath expr="//span[@name='failed_text']" position="attributes">
                 <attribute name="invisible">mailing_type != 'mail'</attribute>
             </xpath>
             <xpath expr="//span[@name='failed_text']" position="after">
-                <span name="failed_text_sms" invisible="mailing_type != 'sms'">SMS Text Message could not be sent.</span>
+                <span name="failed_text_sms" invisible="mailing_type != 'sms'">SMS Text Messages could not be delivered.</span>
             </xpath>
             <xpath expr="//span[@name='next_departure_text']" position="attributes">
                 <attribute name="invisible">mailing_type != 'mail'</attribute>
diff --git a/addons/mass_mailing_sms/views/mailing_trace_views.xml b/addons/mass_mailing_sms/views/mailing_trace_views.xml
index ffbcd41120e..44cdb1188e9 100644
--- a/addons/mass_mailing_sms/views/mailing_trace_views.xml
+++ b/addons/mass_mailing_sms/views/mailing_trace_views.xml
@@ -52,6 +52,9 @@
         <field name="model">mailing.trace</field>
         <field name="inherit_id" ref="mass_mailing.mailing_trace_view_form"/>
         <field name="arch" type="xml">
+            <xpath expr="//field[@name='trace_status']" position="attributes">
+                <attribute name="statusbar_visible">outgoing,pending,sent,error</attribute>
+            </xpath>
             <xpath expr="//field[@name='email']" position="attributes">
                 <attribute name="invisible">trace_type != 'mail'</attribute>
             </xpath>
@@ -87,9 +90,18 @@
                             <span widget="statinfo">Open Recipient</span>
                         </button>
                     </div>
-                    <div class="alert alert-info text-center" invisible="trace_status != 'error'" role="alert">
+                    <div class="alert alert-info text-center"
+                        invisible="trace_status != 'error' or
+                                   failure_type in ('sms_not_delivered', 'sms_not_allowed', 'sms_invalid_destination', 'sms_rejected', 'sms_rejected')"
+                        role="alert">
                         <strong>This SMS could not be sent.</strong>
                     </div>
+                    <div class="alert alert-info text-center"
+                        invisible="trace_status != 'error' or
+                                   failure_type not in ('sms_not_delivered', 'sms_not_allowed', 'sms_invalid_destination', 'sms_rejected', 'sms_rejected')"
+                        role="alert">
+                        <strong>This SMS could not be delivered.</strong>
+                    </div>
                     <div class="alert alert-info text-center" invisible="trace_status != 'bounce'" role="alert">
                         <strong>This number appears to be invalid.</strong>
                     </div>
@@ -113,7 +125,7 @@
                             <field name="campaign_id" groups="mass_mailing.group_mass_mailing_campaign"/>
                             <field name="medium_id"/>
                             <field name="source_id"/>
-                            <field name="sms_sms_id_int" groups="base.group_no_one"/>
+                            <field name="sms_sms_id" groups="base.group_no_one"/>
                         </group>
                     </group>
                 </sheet>
diff --git a/addons/mass_mailing_sms/wizard/mailing_sms_test.py b/addons/mass_mailing_sms/wizard/mailing_sms_test.py
index be10bd8d7a6..4346116b270 100644
--- a/addons/mass_mailing_sms/wizard/mailing_sms_test.py
+++ b/addons/mass_mailing_sms/wizard/mailing_sms_test.py
@@ -2,8 +2,8 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 from markupsafe import Markup
+
 from odoo import fields, models, _
-from odoo.addons.phone_validation.tools import phone_validation
 
 
 class MassSMSTest(models.TransientModel):
@@ -30,13 +30,12 @@ class MassSMSTest(models.TransientModel):
             # Returns a proper error if there is a syntax error with qweb
             body = self.env['mail.render.mixin']._render_template(body, self.mailing_id.mailing_model_real, record.ids)[record.id]
 
-        # res_id is used to map the result to the number to log notifications as IAP does not return numbers...
-        # TODO: clean IAP to make it return a clean dict with numbers / use custom keys / rename res_id to external_id
+        new_sms_messages_sudo = self.env['sms.sms'].sudo().create([
+            {'body': body, 'number': number} for number in sanitized_numbers])
         sent_sms_list = self.env['sms.api']._send_sms_batch([{
-            'res_id': number,
-            'number': number,
             'content': body,
-        } for number in sanitized_numbers])
+            'numbers': [{'number': sms_id.number, 'uuid': sms_id.uuid} for sms_id in new_sms_messages_sudo],
+        }], dlr=True)
 
         error_messages = {}
         if any(sent_sms.get('state') != 'success' for sent_sms in sent_sms_list):
diff --git a/addons/mass_mailing_sms/wizard/sms_composer.py b/addons/mass_mailing_sms/wizard/sms_composer.py
index 5f2820d1ccb..27fec36773f 100644
--- a/addons/mass_mailing_sms/wizard/sms_composer.py
+++ b/addons/mass_mailing_sms/wizard/sms_composer.py
@@ -3,7 +3,7 @@
 
 import werkzeug.urls
 
-from odoo import fields, models, _
+from odoo import _, Command, fields, models
 
 
 class SMSComposer(models.TransientModel):
@@ -27,12 +27,13 @@ class SMSComposer(models.TransientModel):
     def _prepare_mass_sms_trace_values(self, record, sms_values):
         trace_code = self.env['mailing.trace']._get_random_code()
         trace_values = {
+            'mass_mailing_id': self.mailing_id.id,
             'model': self.res_model,
             'res_id': record.id,
-            'trace_type': 'sms',
-            'mass_mailing_id': self.mailing_id.id,
-            'sms_number': sms_values['number'],
             'sms_code': trace_code,
+            'sms_number': sms_values['number'],
+            'sms_tracker_ids': [Command.create({'sms_uuid': sms_values['uuid']})],
+            'trace_type': 'sms',
         }
         if sms_values['state'] == 'error':
             trace_values['failure_type'] = sms_values['failure_type']
diff --git a/addons/sms/__init__.py b/addons/sms/__init__.py
index 2ae6446f9dc..88710707227 100644
--- a/addons/sms/__init__.py
+++ b/addons/sms/__init__.py
@@ -1,5 +1,6 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
+from . import controllers
 from . import models
 from . import wizard
diff --git a/addons/sms/__manifest__.py b/addons/sms/__manifest__.py
index 5af160a7d2b..f4c566e3e87 100644
--- a/addons/sms/__manifest__.py
+++ b/addons/sms/__manifest__.py
@@ -3,7 +3,7 @@
 
 {
     'name': 'SMS gateway',
-    'version': '2.4',
+    'version': '3.0',
     'category': 'Hidden/Tools',
     'summary': 'SMS Text Messaging',
     'description': """
diff --git a/addons/sms/controllers/__init__.py b/addons/sms/controllers/__init__.py
new file mode 100644
index 00000000000..80ee4da1c5e
--- /dev/null
+++ b/addons/sms/controllers/__init__.py
@@ -0,0 +1,3 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from . import main
diff --git a/addons/sms/controllers/main.py b/addons/sms/controllers/main.py
new file mode 100644
index 00000000000..dfa96bd4e24
--- /dev/null
+++ b/addons/sms/controllers/main.py
@@ -0,0 +1,48 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+import logging
+import re
+
+from odoo.exceptions import UserError
+from odoo.http import Controller, request, route
+
+_logger = logging.getLogger(__name__)
+
+
+class SmsController(Controller):
+
+    @route('/sms/status', type='json', auth='public')
+    def update_sms_status(self, message_statuses):
+        """Receive a batch of delivery reports from IAP
+
+        :param message_statuses:
+            [
+                {
+                    'sms_status': status0,
+                    'uuids': [uuid00, uuid01, ...],
+                }, {
+                    'sms_status': status1,
+                    'uuids': [uuid10, uuid11, ...],
+                },
+                ...
+            ]
+        """
+        all_uuids = []
+        for uuids, iap_status in ((status['uuids'], status['sms_status']) for status in message_statuses):
+            self._check_status_values(uuids, iap_status, message_statuses)
+            if sms_trackers_sudo := request.env['sms.tracker'].sudo().search([('sms_uuid', 'in', uuids)]):
+                if state := request.env['sms.sms'].IAP_TO_SMS_STATE_SUCCESS.get(iap_status):
+                    sms_trackers_sudo._action_update_from_sms_state(state)
+                else:
+                    sms_trackers_sudo._action_update_from_provider_error(iap_status)
+            all_uuids += uuids
+        http.request.env['sms.sms'].sudo().search([('uuid', 'in', all_uuids)]).unlink()
+        return 'OK'
+
+    @staticmethod
+    def _check_status_values(uuids, iap_status, message_statuses):
+        """Basic checks to avoid unnecessary queries and allow debugging."""
+        if (not uuids or not iap_status or not re.match(r'^\w+$', iap_status)
+                or any(not re.match(r'^[0-9a-f]{32}$', uuid) for uuid in uuids)):
+            _logger.warning('Received ill-formatted SMS delivery report event: \n%s', message_statuses)
+            raise UserError("Bad parameters")
diff --git a/addons/sms/models/__init__.py b/addons/sms/models/__init__.py
index d0d09a915fd..6c3cc6d4add 100644
--- a/addons/sms/models/__init__.py
+++ b/addons/sms/models/__init__.py
@@ -11,3 +11,4 @@ from . import res_partner
 from . import sms_api
 from . import sms_sms
 from . import sms_template
+from . import sms_tracker
diff --git a/addons/sms/models/mail_notification.py b/addons/sms/models/mail_notification.py
index b203abec10d..fe9d5567051 100644
--- a/addons/sms/models/mail_notification.py
+++ b/addons/sms/models/mail_notification.py
@@ -11,11 +11,20 @@ class MailNotification(models.Model):
         ('sms', 'SMS')
     ], ondelete={'sms': 'cascade'})
     sms_id = fields.Many2one('sms.sms', string='SMS', index='btree_not_null', ondelete='set null')
+    sms_tracker_ids = fields.One2many('sms.tracker', 'mail_notification_id', string="SMS Trackers")
     sms_number = fields.Char('SMS Number')
     failure_type = fields.Selection(selection_add=[
         ('sms_number_missing', 'Missing Number'),
         ('sms_number_format', 'Wrong Number Format'),
         ('sms_credit', 'Insufficient Credit'),
+        ('sms_country_not_supported', 'Country Not Supported'),
+        ('sms_registration_needed', 'Country-specific Registration Required'),
         ('sms_server', 'Server Error'),
-        ('sms_acc', 'Unregistered Account')
+        ('sms_acc', 'Unregistered Account'),
+        # delivery report errors
+        ('sms_expired', 'Expired'),
+        ('sms_invalid_destination', 'Invalid Destination'),
+        ('sms_not_allowed', 'Not Allowed'),
+        ('sms_not_delivered', 'Not Delivered'),
+        ('sms_rejected', 'Rejected'),
     ])
diff --git a/addons/sms/models/mail_thread.py b/addons/sms/models/mail_thread.py
index 22c010d4936..cd7a2c2f191 100644
--- a/addons/sms/models/mail_thread.py
+++ b/addons/sms/models/mail_thread.py
@@ -3,8 +3,7 @@
 
 import logging
 
-from odoo import api, models, fields
-from odoo.addons.phone_validation.tools import phone_validation
+from odoo import api, Command, models, fields
 from odoo.tools import html2plaintext, plaintext2html
 
 _logger = logging.getLogger(__name__)
@@ -307,6 +306,7 @@ class MailThread(models.AbstractModel):
                 'sms_number': sms.number,
                 'notification_type': 'sms',
                 'sms_id': sms.id,
+                'sms_tracker_ids': [Command.create({'sms_uuid': sms.uuid})] if sms.state == 'outgoing' else False,
                 'is_read': True,  # discard Inbox notification
                 'notification_status': 'ready' if sms.state == 'outgoing' else 'exception',
                 'failure_type': '' if sms.state == 'outgoing' else sms.failure_type,
@@ -324,6 +324,7 @@ class MailThread(models.AbstractModel):
                             'notification_type': 'sms',
                             'notification_status': 'ready',
                             'sms_id': sms.id,
+                            'sms_tracker_ids': [Command.create({'sms_uuid': sms.uuid})],
                             'sms_number': sms.number,
                         })
 
diff --git a/addons/sms/models/sms_api.py b/addons/sms/models/sms_api.py
index 269f653aa38..1d41132af26 100644
--- a/addons/sms/models/sms_api.py
+++ b/addons/sms/models/sms_api.py
@@ -4,7 +4,7 @@
 from odoo import _, api, models
 from odoo.addons.iap.tools import iap_tools
 
-DEFAULT_ENDPOINT = 'https://iap-sms.odoo.com'
+DEFAULT_ENDPOINT = 'https://sms.api.odoo.com'
 
 
 class SmsApi(models.AbstractModel):
@@ -20,57 +20,60 @@ class SmsApi(models.AbstractModel):
         return iap_tools.iap_jsonrpc(endpoint + local_endpoint, params=params)
 
     @api.model
-    def _send_sms(self, numbers, message):
-        """ Send a single message to several numbers
-
-        :param numbers: list of E164 formatted phone numbers
-        :param message: content to send
-
-        :raises ? TDE FIXME
-        """
-        params = {
-            'numbers': numbers,
-            'message': message,
-        }
-        return self._contact_iap('/iap/message_send', params)
-
-    @api.model
-    def _send_sms_batch(self, messages):
+    def _send_sms_batch(self, messages, dlr=False):
         """ Send SMS using IAP in batch mode
 
-        :param messages: list of SMS to send, structured as dict [{
-            'res_id':  integer: ID of sms.sms,
-            'number':  string: E164 formatted phone number,
-            'content': string: content to send
-        }]
-
-        :return: return of /iap/sms/1/send controller which is a list of dict [{
-            'res_id': integer: ID of sms.sms,
-            'state':  string: 'insufficient_credit' or 'wrong_number_format' or 'success',
-            'credit': integer: number of credits spent to send this SMS,
-        }]
-
-        :raises: normally none
+        :param list messages: list of SMS (grouped by content) to send:
+          formatted as ```[
+              {
+                  'content' : str,
+                  'numbers' : [
+                      { 'uuid' : str, 'number' : str },
+                      { 'uuid' : str, 'number' : str },
+                      ...
+                  ]
+              }, ...
+          ]```
+        :param bool dlr: whether to receive delivery reports or not
+        :return: response from the endpoint called, which is a list of results
+          formatted as ```[
+              {
+                  uuid: UUID of the request,
+                  state: ONE of: {
+                      'success', 'processing', 'server_error', 'unregistered', 'insufficient_credit',
+                      'wrong_number_format', 'duplicate_message', 'country_not_supported', 'registration_needed',
+                  },
+                  credit: Optional: Credits spent to send SMS (provided if the actual price is known)
+              }, ...
+          ]```
         """
         params = {
-            'messages': messages
+            'messages': messages,
+            'webhook_url': dlr and (self.get_base_url() + '/sms/status')
         }
-        return self._contact_iap('/iap/sms/2/send', params)
+        return self._contact_iap('/iap/sms/3/send', params)
 
     @api.model
     def _get_sms_api_error_messages(self):
-        """ Returns a dict containing the error message to display for every known error 'state'
-        resulting from the '_send_sms_batch' method.
-        We prefer a dict instead of a message-per-error-state based method so we only call
-        the 'get_credits_url' once, to avoid extra RPC calls. """
+        """Return a mapping of `_send_sms_batch` errors to an error message.
 
-        buy_credits_url = self.sudo().env['iap.account'].get_credits_url(service_name='sms')
-        buy_credits = '<a href="%s" target="_blank">%s</a>' % (
-            buy_credits_url,
-            _('Buy credits.')
+        We prefer a dict instead of a message-per-error-state based method so that we only call
+        config parameters getters once and avoid extra RPC calls."""
+        buy_credits_url = self.env['iap.account'].sudo().get_credits_url(service_name='sms')
+        buy_credits = f'<a href="{buy_credits_url}" target="_blank">%s</a>' % _('Buy credits.')
+
+        sms_endpoint = self.env['ir.config_parameter'].sudo().get_param('sms.endpoint', DEFAULT_ENDPOINT)
+        sms_account_token = self.env['iap.account'].sudo().get('sms').account_token
+        register_now = f'<a href="{sms_endpoint}/1/account?account_token={sms_account_token}" target="_blank">%s</a>' % (
+            _('Register now.')
         )
+
         return {
             'unregistered': _("You don't have an eligible IAP account."),
-            'insufficient_credit': ' '.join([_('You don\'t have enough credits on your IAP account.'), buy_credits]),
+            'insufficient_credit': ' '.join([_("You don't have enough credits on your IAP account."), buy_credits]),
             'wrong_number_format': _("The number you're trying to reach is not correctly formatted."),
+            'duplicate_message': _("This SMS has been removed as the number was already used."),
+            'country_not_supported': _("The destination country is not supported."),
+            'incompatible_content': _("The content of the message violates rules applied by our providers."),
+            'registration_needed': ' '.join([_("Country-specific registration required."), register_now]),
         }
diff --git a/addons/sms/models/sms_sms.py b/addons/sms/models/sms_sms.py
index 32d249f62fd..7dbeb16da00 100644
--- a/addons/sms/models/sms_sms.py
+++ b/addons/sms/models/sms_sms.py
@@ -3,6 +3,7 @@
 
 import logging
 import threading
+from uuid import uuid4
 
 from odoo import api, fields, models, tools, _
 
@@ -15,75 +16,74 @@ class SmsSms(models.Model):
     _rec_name = 'number'
     _order = 'id DESC'
 
-    IAP_TO_SMS_STATE = {
-        'success': 'sent',
+    IAP_TO_SMS_STATE_SUCCESS = {
+        'processing': 'process',
+        'success': 'pending',
+        # These below are not returned in responses from IAP API in _send but are received via webhook events.
+        'sent': 'pending',
+        'delivered': 'sent',
+    }
+    IAP_TO_SMS_FAILURE_TYPE = {
         'insufficient_credit': 'sms_credit',
         'wrong_number_format': 'sms_number_format',
+        'country_not_supported': 'sms_country_not_supported',
         'server_error': 'sms_server',
         'unregistered': 'sms_acc'
     }
 
+    BOUNCE_DELIVERY_ERRORS = {'sms_invalid_destination', 'sms_not_allowed', 'sms_rejected'}
+    DELIVERY_ERRORS = {'sms_expired', 'sms_not_delivered', *BOUNCE_DELIVERY_ERRORS}
+
+    uuid = fields.Char('UUID', copy=False, readonly=True, default=lambda self: uuid4().hex,
+                       help='Alternate way to identify a SMS record, used for delivery reports')
     number = fields.Char('Number')
     body = fields.Text()
     partner_id = fields.Many2one('res.partner', 'Customer')
     mail_message_id = fields.Many2one('mail.message', index=True)
     state = fields.Selection([
         ('outgoing', 'In Queue'),
-        ('sent', 'Sent'),
+        ('process', 'Processing'),
+        ('pending', 'Sent'),
+        ('sent', 'Delivered'),  # As for notifications and traces
         ('error', 'Error'),
         ('canceled', 'Canceled')
     ], 'SMS Status', readonly=True, copy=False, default='outgoing', required=True)
     failure_type = fields.Selection([
+        ("unknown", "Unknown error"),
         ('sms_number_missing', 'Missing Number'),
         ('sms_number_format', 'Wrong Number Format'),
+        ('sms_country_not_supported', 'Country Not Supported'),
+        ('sms_registration_needed', 'Country-specific Registration Required'),
         ('sms_credit', 'Insufficient Credit'),
         ('sms_server', 'Server Error'),
         ('sms_acc', 'Unregistered Account'),
-        # mass mode specific codes
+        # mass mode specific codes, generated internally, not returned by IAP.
         ('sms_blacklist', 'Blacklisted'),
         ('sms_duplicate', 'Duplicate'),
         ('sms_optout', 'Opted Out'),
     ], copy=False)
+    sms_tracker_id = fields.Many2one('sms.tracker', string='SMS trackers', compute='_compute_sms_tracker_id')
+
+    _sql_constraints = [
+        ('uuid_unique', 'unique(uuid)', 'UUID must be unique'),
+    ]
+
+    @api.depends('uuid')
+    def _compute_sms_tracker_id(self):
+        self.sms_tracker_id = False
+        existing_trackers = self.env['sms.tracker'].search([('sms_uuid', 'in', self.filtered('uuid').mapped('uuid'))])
+        tracker_ids_by_sms_uuid = {tracker.sms_uuid: tracker.id for tracker in existing_trackers}
+        for sms in self.filtered(lambda s: s.uuid in tracker_ids_by_sms_uuid):
+            sms.sms_tracker_id = tracker_ids_by_sms_uuid[sms.uuid]
 
     def action_set_canceled(self):
-        self.state = 'canceled'
-        notifications = self.env['mail.notification'].sudo().search([
-            ('sms_id', 'in', self.ids),
-            # sent is sent -> cannot reset
-            ('notification_status', 'not in', ['canceled', 'sent']),
-        ])
-        if notifications:
-            notifications.write({'notification_status': 'canceled'})
-            if not self._context.get('sms_skip_msg_notification', False):
-                notifications.mail_message_id._notify_message_notification_update()
+        self._update_sms_state_and_trackers('canceled')
 
     def action_set_error(self, failure_type):
-        self.state = 'error'
-        self.failure_type = failure_type
-        notifications = self.env['mail.notification'].sudo().search([
-            ('sms_id', 'in', self.ids),
-            # sent can be set to error due to IAP feedback
-            ('notification_status', '!=', 'exception'),
-        ])
-        if notifications:
-            notifications.write({'notification_status': 'exception', 'failure_type': failure_type})
-            if not self._context.get('sms_skip_msg_notification', False):
-                notifications.mail_message_id._notify_message_notification_update()
+        self._update_sms_state_and_trackers('error', failure_type=failure_type)
 
     def action_set_outgoing(self):
-        self.write({
-            'state': 'outgoing',
-            'failure_type': False
-        })
-        notifications = self.env['mail.notification'].sudo().search([
-            ('sms_id', 'in', self.ids),
-            # sent is sent -> cannot reset
-            ('notification_status', 'not in', ['ready', 'sent']),
-        ])
-        if notifications:
-            notifications.write({'notification_status': 'ready', 'failure_type': False})
-            if not self._context.get('sms_skip_msg_notification', False):
-                notifications.mail_message_id._notify_message_notification_update()
+        self._update_sms_state_and_trackers('outgoing', failure_type=False)
 
     def send(self, unlink_failed=False, unlink_sent=True, auto_commit=False, raise_exception=False):
         """ Main API method to send SMS.
@@ -159,59 +159,48 @@ class SmsSms(models.Model):
             yield sms_batch
 
     def _send(self, unlink_failed=False, unlink_sent=True, raise_exception=False):
-        """ This method tries to send SMS after checking the number (presence and
-        formatting). """
-        iap_data = [{
-            'res_id': record.id,
-            'number': record.number,
-            'content': record.body,
-        } for record in self]
+        """Send SMS after checking the number (presence and formatting)."""
+        messages = [{
+            'content': body,
+            'numbers': [{'number': sms.number, 'uuid': sms.uuid} for sms in body_sms_records],
+        } for body, body_sms_records in self.grouped('body').items()]
 
         try:
-            iap_results = self.env['sms.api']._send_sms_batch(iap_data)
+            results = self.env['sms.api']._send_sms_batch(messages, dlr=True)
         except Exception as e:
             _logger.info('Sent batch %s SMS: %s: failed with exception %s', len(self.ids), self.ids, e)
             if raise_exception:
                 raise
-            self._postprocess_iap_sent_sms(
-                [{'res_id': sms.id, 'state': 'server_error'} for sms in self],
-                unlink_failed=unlink_failed, unlink_sent=unlink_sent)
+            results = [{'uuid': sms.uuid, 'state': 'server_error'} for sms in self]
         else:
-            _logger.info('Send batch %s SMS: %s: gave %s', len(self.ids), self.ids, iap_results)
-            self._postprocess_iap_sent_sms(iap_results, unlink_failed=unlink_failed, unlink_sent=unlink_sent)
+            _logger.info('Send batch %s SMS: %s: gave %s', len(self.ids), self.ids, results)
 
-    def _postprocess_iap_sent_sms(self, iap_results, failure_reason=None, unlink_failed=False, unlink_sent=True):
-        todelete_sms_ids = []
-        if unlink_failed:
-            todelete_sms_ids += [item['res_id'] for item in iap_results if item['state'] != 'success']
-        if unlink_sent:
-            todelete_sms_ids += [item['res_id'] for item in iap_results if item['state'] == 'success']
+        results_uuids = [result['uuid'] for result in results]
+        all_sms_sudo = self.env['sms.sms'].sudo().search([('uuid', 'in', results_uuids)]).with_context(sms_skip_msg_notification=True)
+        mail_message_ids_sudo = all_sms_sudo.mail_message_id
 
-        for state in self.IAP_TO_SMS_STATE.keys():
-            sms_ids = [item['res_id'] for item in iap_results if item['state'] == state]
-            if sms_ids:
-                if state != 'success' and not unlink_failed:
-                    self.env['sms.sms'].sudo().browse(sms_ids).write({
-                        'state': 'error',
-                        'failure_type': self.IAP_TO_SMS_STATE[state],
-                    })
-                if state == 'success' and not unlink_sent:
-                    self.env['sms.sms'].sudo().browse(sms_ids).write({
-                        'state': 'sent',
-                        'failure_type': False,
-                    })
-                notifications = self.env['mail.notification'].sudo().search([
-                    ('notification_type', '=', 'sms'),
-                    ('sms_id', 'in', sms_ids),
-                    ('notification_status', 'not in', ('sent', 'canceled')),
-                ])
-                if notifications:
-                    notifications.write({
-                        'notification_status': 'sent' if state == 'success' else 'exception',
-                        'failure_type': self.IAP_TO_SMS_STATE[state] if state != 'success' else False,
-                        'failure_reason': failure_reason if failure_reason else False,
-                    })
-        self.mail_message_id._notify_message_notification_update()
+        for iap_state, results_group in tools.groupby(results, key=lambda result: result['state']):
+            sms_sudo = all_sms_sudo.filtered(lambda s: s.uuid in {result['uuid'] for result in results_group})
+            if success_state := self.IAP_TO_SMS_STATE_SUCCESS.get(iap_state):
+                sms_sudo.sms_tracker_id._action_update_from_sms_state(success_state)
+                if unlink_sent:
+                    sms_sudo.unlink()
+                else:
+                    sms_sudo.write({'state': success_state, 'failure_type': False})
+            else:
+                failure_type = self.IAP_TO_SMS_FAILURE_TYPE.get(iap_state, 'unknown')
+                if failure_type != 'unknown':
+                    sms_sudo.sms_tracker_id._action_update_from_sms_state('error', failure_type=failure_type)
+                else:
+                    sms_sudo.sms_tracker_id._action_update_from_provider_error(iap_state)
+                if unlink_failed:
+                    sms_sudo.unlink()
+                else:
+                    sms_sudo.write({'state': 'error', 'failure_type': failure_type})
 
-        if todelete_sms_ids:
-            self.browse(todelete_sms_ids).sudo().unlink()
+        mail_message_ids_sudo._notify_message_notification_update()
+
+    def _update_sms_state_and_trackers(self, new_state, failure_type=None):
+        """Update sms state update and related tracking records (notifications, traces)."""
+        self.write({'state': new_state, 'failure_type': failure_type})
+        self.sms_tracker_id._action_update_from_sms_state(new_state, failure_type=failure_type)
diff --git a/addons/sms/models/sms_tracker.py b/addons/sms/models/sms_tracker.py
new file mode 100644
index 00000000000..0ad5b069807
--- /dev/null
+++ b/addons/sms/models/sms_tracker.py
@@ -0,0 +1,82 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import fields, models
+
+
+class SmsTracker(models.Model):
+    """Relationship between a sent SMS and tracking records such as notifications and traces.
+
+    This model acts as an extension of a `mail.notification` or a `mailing.trace` and allows to
+    update those based on the SMS provider responses both at sending and when later receiving
+    sent/delivery reports (see `SmsController`).
+    SMS trackers are supposed to be created manually when necessary, and tied to their related
+    SMS through the SMS UUID field. (They are not tied to the SMS records directly as those can
+    be deleted when sent).
+
+    Note: Only admins/system user should need to access (a fortiori modify) these technical
+      records so no "sudo" is used nor should be required here.
+    """
+    _name = 'sms.tracker'
+    _description = "Link SMS to mailing/sms tracking models"
+
+    SMS_STATE_TO_NOTIFICATION_STATUS = {
+        'canceled': 'canceled',
+        'process': 'process',
+        'error': 'exception',
+        'outgoing': 'ready',
+        'sent': 'sent',
+        'pending': 'pending',
+    }
+
+    sms_uuid = fields.Char('SMS uuid', required=True)
+    mail_notification_id = fields.Many2one('mail.notification', ondelete='cascade')
+
+    _sql_constraints = [
+        ('sms_uuid_unique', 'unique(sms_uuid)', 'A record for this UUID already exists'),
+    ]
+
+    def _action_update_from_provider_error(self, provider_error):
+        """
+        :param str provider_error: value returned by SMS service provider (IAP) or any string.
+            If provided, notification values will be derived from it.
+            (see ``_get_tracker_values_from_provider_error``)
+        """
+        failure_reason = False
+        failure_type = f'sms_{provider_error}'
+        error_status = None
+        if failure_type not in self.env['sms.sms'].DELIVERY_ERRORS:
+            failure_type = 'unknown'
+            failure_reason = provider_error
+        elif failure_type in self.env['sms.sms'].BOUNCE_DELIVERY_ERRORS:
+            error_status = "bounce"
+
+        self._update_sms_notifications(error_status or 'exception', failure_type=failure_type, failure_reason=failure_reason)
+        return error_status, failure_type, failure_reason
+
+    def _action_update_from_sms_state(self, sms_state, failure_type=False, failure_reason=False):
+        notification_status = self.SMS_STATE_TO_NOTIFICATION_STATUS[sms_state]
+        self._update_sms_notifications(notification_status, failure_type=failure_type, failure_reason=failure_reason)
+
+    def _update_sms_notifications(self, notification_status, failure_type=False, failure_reason=False):
+        # canceled is a state which means that the SMS sending order should not be sent to the SMS service.
+        # `process`, `pending` are sent to IAP which is not revertible (as `sent` which means "delivered").
+        notifications_statuses_to_ignore = {
+            'canceled': ['canceled', 'process', 'pending', 'sent'],
+            'ready': ['ready', 'process', 'pending', 'sent'],
+            'process': ['process', 'pending', 'sent'],
+            'pending': ['pending', 'sent'],
+            'bounce': ['bounce', 'sent'],
+            'sent': ['sent'],
+            'exception': ['exception'],
+        }[notification_status]
+        notifications = self.mail_notification_id.filtered(
+            lambda n: n.notification_status not in notifications_statuses_to_ignore
+        )
+        if notifications:
+            notifications.write({
+                'notification_status': notification_status,
+                'failure_type': failure_type,
+                'failure_reason': failure_reason,
+            })
+            if not self.env.context.get('sms_skip_msg_notification'):
+                notifications.mail_message_id._notify_message_notification_update()
diff --git a/addons/sms/security/ir.model.access.csv b/addons/sms/security/ir.model.access.csv
index c93fdfa7fa0..77ec7e1018a 100644
--- a/addons/sms/security/ir.model.access.csv
+++ b/addons/sms/security/ir.model.access.csv
@@ -4,6 +4,8 @@ access_sms_sms_system,access.sms.sms.system,model_sms_sms,base.group_system,1,1,
 access_sms_template_all,access.sms.template.all,model_sms_template,,0,0,0,0
 access_sms_template_user,access.sms.template.user,model_sms_template,base.group_user,1,0,0,0
 access_sms_template_system,access.sms.template.system,model_sms_template,base.group_system,1,1,1,1
+access_sms_tracker_all,access.sms.tracker.all,model_sms_tracker,,0,0,0,0
+access_sms_tracker_system,access.sms.tracker.system,model_sms_tracker,base.group_system,1,1,1,1
 access_sms_composer,access.sms.composer,model_sms_composer,base.group_user,1,1,1,0
 access_sms_resend_recipient,access.sms.resend.recipient,model_sms_resend_recipient,base.group_user,1,1,1,0
 access_sms_resend,access.sms.resend,model_sms_resend,base.group_user,1,1,1,0
diff --git a/addons/sms/static/tests/thread/message_patch_test.js b/addons/sms/static/tests/thread/message_patch_test.js
index fc19da8104f..b475ede07eb 100644
--- a/addons/sms/static/tests/thread/message_patch_test.js
+++ b/addons/sms/static/tests/thread/message_patch_test.js
@@ -9,37 +9,49 @@ import { click, contains } from "@web/../tests/utils";
 
 QUnit.module("message (patch)");
 
-QUnit.test("Notification Sent", async (assert) => {
-    const pyEnv = await startServer();
-    const partnerId = pyEnv["res.partner"].create({ name: "Someone", partner_share: true });
-    const messageId = pyEnv["mail.message"].create({
-        body: "not empty",
-        message_type: "sms",
-        model: "res.partner",
-        res_id: partnerId,
-    });
-    pyEnv["mail.notification"].create({
-        mail_message_id: messageId,
-        notification_status: "sent",
-        notification_type: "sms",
-        res_partner_id: partnerId,
-    });
+QUnit.test("Notification Processing", async (assert) => {
+    const { partnerId } = await _prepareSmsNotification("process");
     const { openFormView } = await start();
-    openFormView("res.partner", partnerId);
-    await contains(".o-mail-Message");
-    await contains(".o-mail-Message-notification");
-    await contains(".o-mail-Message-notification i");
-    assert.hasClass($(".o-mail-Message-notification i"), "fa-mobile");
+    await openFormView("res.partner", partnerId);
+    await _assertContainsSmsNotification(assert);
+    await _assertContainsPopoverWithIcon(assert, "fa-hourglass-half");
+});
 
-    await click(".o-mail-Message-notification");
-    await contains(".o-mail-MessageNotificationPopover");
-    await contains(".o-mail-MessageNotificationPopover i");
-    assert.hasClass($(".o-mail-MessageNotificationPopover i"), "fa-check");
-    await contains(".o-mail-MessageNotificationPopover", { text: "Someone" });
+QUnit.test("Notification Pending", async (assert) => {
+    const { partnerId } = await _prepareSmsNotification("pending");
+    const { openFormView } = await start();
+    await openFormView("res.partner", partnerId);
+    await _assertContainsSmsNotification(assert);
+    await _assertContainsPopoverWithIcon(assert, "fa-paper-plane-o");
+});
+
+QUnit.test("Notification Sent", async (assert) => {
+    const { partnerId } = await _prepareSmsNotification("sent");
+    const { openFormView } = await start();
+    await openFormView("res.partner", partnerId);
+    await _assertContainsPopoverWithIcon(assert, "fa-check");
 });
 
 QUnit.test("Notification Error", async (assert) => {
     const openResendActionDef = makeDeferred();
+    const { partnerId, messageId } = await _prepareSmsNotification("exception");
+    const { env, openFormView } = await start();
+    await openFormView("res.partner", partnerId);
+    patchWithCleanup(env.services.action, {
+        doAction(action, options) {
+            assert.strictEqual(action, "sms.sms_resend_action");
+            assert.strictEqual(options.additionalContext.default_mail_message_id, messageId);
+            assert.step("do_action");
+            openResendActionDef.resolve();
+        },
+    });
+    await _assertContainsSmsNotification(assert);
+    await click(".o-mail-Message-notification");
+    await openResendActionDef;
+    assert.verifySteps(["do_action"]);
+});
+
+const _prepareSmsNotification = async (notification_status) => {
     const pyEnv = await startServer();
     const partnerId = pyEnv["res.partner"].create({ name: "Someone", partner_share: true });
     const messageId = pyEnv["mail.message"].create({
@@ -50,26 +62,24 @@ QUnit.test("Notification Error", async (assert) => {
     });
     pyEnv["mail.notification"].create({
         mail_message_id: messageId,
-        notification_status: "exception",
+        notification_status: notification_status,
         notification_type: "sms",
         res_partner_id: partnerId,
     });
-    const { env, openFormView } = await start();
-    openFormView("res.partner", partnerId);
-    patchWithCleanup(env.services.action, {
-        doAction(action, options) {
-            assert.step("do_action");
-            assert.strictEqual(action, "sms.sms_resend_action");
-            assert.strictEqual(options.additionalContext.default_mail_message_id, messageId);
-            openResendActionDef.resolve();
-        },
-    });
+    return { partnerId, messageId };
+};
 
+const _assertContainsSmsNotification = async (assert) => {
     await contains(".o-mail-Message");
     await contains(".o-mail-Message-notification");
     await contains(".o-mail-Message-notification i");
     assert.hasClass($(".o-mail-Message-notification i"), "fa-mobile");
+};
+
+const _assertContainsPopoverWithIcon = async (assert, iconClassName) => {
     await click(".o-mail-Message-notification");
-    await openResendActionDef;
-    assert.verifySteps(["do_action"]);
-});
+    await contains(".o-mail-MessageNotificationPopover");
+    await contains(".o-mail-MessageNotificationPopover i");
+    assert.hasClass($(".o-mail-MessageNotificationPopover i"), iconClassName);
+    await contains(".o-mail-MessageNotificationPopover", { text: "Someone" });
+};
diff --git a/addons/sms/tests/common.py b/addons/sms/tests/common.py
index ed4716629aa..11c28f16a4a 100644
--- a/addons/sms/tests/common.py
+++ b/addons/sms/tests/common.py
@@ -18,7 +18,7 @@ class MockSMS(common.BaseCase):
         self._clear_sms_sent()
 
     @contextmanager
-    def mockSMSGateway(self, sms_allow_unlink=False, sim_error=None, nbr_t_error=None):
+    def mockSMSGateway(self, sms_allow_unlink=False, sim_error=None, nbr_t_error=None, moderated=False):
         self._clear_sms_sent()
         sms_create_origin = SmsSms.create
         sms_send_origin = SmsSms._send
@@ -39,12 +39,8 @@ class MockSMS(common.BaseCase):
                     error = sim_error or (nbr_t_error and nbr_t_error.get(to_send['number']))
                     if error and error == 'credit':
                         res.update(credit=0, state='insufficient_credit')
-                    elif error and error == 'wrong_number_format':
-                        res.update(state='wrong_number_format')
-                    elif error and error == 'unregistered':
-                        res.update(state='unregistered')
-                    elif error and error == 'server_error':
-                        res.update(state='server_error')
+                    elif error and error in {'wrong_number_format', 'unregistered', 'server_error'}:
+                        res.update(state=error)
                     elif error and error == 'jsonrpc_exception':
                         raise exceptions.AccessError(
                             'The url that this service requested returned an error. Please contact the author of the app. The url it tried to contact was ' + local_endpoint
@@ -56,6 +52,35 @@ class MockSMS(common.BaseCase):
                             'body': to_send['content'],
                         })
                 return result
+            elif local_endpoint == '/iap/sms/3/send':
+                result = []
+                for message in params['messages']:
+                    for number in message["numbers"]:
+                        error = sim_error or (nbr_t_error and nbr_t_error.get(number['number']))
+                        if error == 'jsonrpc_exception':
+                            raise exceptions.AccessError(
+                                'The url that this service requested returned an error. '
+                                'Please contact the author of the app. '
+                                'The url it tried to contact was ' + local_endpoint
+                            )
+                        elif error == 'credit':
+                            error = 'insufficient_credit'
+                        res = {
+                            'uuid': number['uuid'],
+                            'state': error if error else 'success' if not moderated else 'processing',
+                            'credit': 1,
+                        }
+                        if error:
+                            # credit is only given if the amount is known
+                            res.update(credit=0)
+                        else:
+                            self._sms.append({
+                                'number': number['number'],
+                                'body': message['content'],
+                                'uuid': number['uuid'],
+                            })
+                        result.append(res)
+                return result
 
         def _sms_sms_create(model, *args, **kwargs):
             res = sms_create_origin(model, *args, **kwargs)
@@ -65,9 +90,7 @@ class MockSMS(common.BaseCase):
         def _sms_sms_send(records, unlink_failed=False, unlink_sent=True, raise_exception=False):
             if sms_allow_unlink:
                 return sms_send_origin(records, unlink_failed=unlink_failed, unlink_sent=unlink_sent, raise_exception=raise_exception)
-            else:
-                return sms_send_origin(records, unlink_failed=False, unlink_sent=False, raise_exception=raise_exception)
-            return True
+            return sms_send_origin(records, unlink_failed=False, unlink_sent=False, raise_exception=raise_exception)
 
         try:
             with patch.object(SmsApi, '_contact_iap', side_effect=_contact_iap), \
@@ -81,7 +104,7 @@ class MockSMS(common.BaseCase):
         self._sms = []
         self._new_sms = self.env['sms.sms'].sudo()
 
-    def _clear_outoing_sms(self):
+    def _clear_outgoing_sms(self):
         """ As SMS gateway mock keeps SMS, we may need to remove them manually
         if there are several tests in the same tx. """
         self.env['sms.sms'].sudo().search([('state', '=', 'outgoing')]).unlink()
@@ -116,8 +139,8 @@ class SMSCase(MockSMS):
         return sms
 
     def assertNoSMS(self):
-        """ Check no sms went through gateway during mock. """
-        self.assertTrue(len(self._new_sms) == 0)
+        """ Check no sms persisted during mock. """
+        self.assertEqual(len(self._new_sms.exists()), 0)
 
     def assertSMSIapSent(self, numbers, content=None):
         """ Check sent SMS. Order is not checked. Each number should have received
@@ -132,10 +155,6 @@ class SMSCase(MockSMS):
             if content is not None:
                 self.assertIn(content, sent_sms['body'])
 
-    def assertSMSSent(self, numbers, content=None):
-        """ Deprecated. Remove in 14.4 """
-        return self.assertSMSIapSent(numbers, content=content)
-
     def assertSMS(self, partner, number, status, failure_type=None,
                   content=None, fields_values=None):
         """ Find a ``sms.sms`` record, based on given partner, number and status.
@@ -158,7 +177,7 @@ class SMSCase(MockSMS):
             self.assertEqual(
                 sms_sms[fname], fvalue,
                 'SMS: expected %s for %s, got %s' % (fvalue, fname, sms_sms[fname]))
-        if status == 'sent':
+        if status == 'pending':
             self.assertSMSIapSent([sms_sms.number], content=content)
 
     def assertSMSCanceled(self, partner, number, failure_type, content=None, fields_values=None):
@@ -189,7 +208,7 @@ class SMSCase(MockSMS):
           :param recipients_info: list[{
             'partner': res.partner record (may be empty),
             'number': number used for notification (may be empty, computed based on partner),
-            'state': ready / sent / exception / canceled (sent by default),
+            'state': ready / pending / sent / exception / canceled (pending by default),
             'failure_type': optional: sms_number_missing / sms_number_format / sms_credit / sms_server
             }, { ... }]
         """
@@ -212,7 +231,7 @@ class SMSCase(MockSMS):
         for recipient_info in recipients_info:
             partner = recipient_info.get('partner', self.env['res.partner'])
             number = recipient_info.get('number')
-            state = recipient_info.get('state', 'sent')
+            state = recipient_info.get('state', 'pending')
             if number is None and partner:
                 number = partner._phone_format()
 
@@ -220,14 +239,14 @@ class SMSCase(MockSMS):
             self.assertTrue(notif, 'SMS: not found notification for %s (number: %s, state: %s)' % (partner, number, state))
             self.assertEqual(notif.author_id, notif.mail_message_id.author_id, 'SMS: Message and notification should have the same author')
 
-            if state not in ('sent', 'ready', 'canceled'):
+            if state not in {'process', 'sent', 'ready', 'canceled', 'pending'}:
                 self.assertEqual(notif.failure_type, recipient_info['failure_type'])
             if check_sms:
-                if state == 'sent':
+                if state in {'process', 'pending', 'sent'}:
                     if sent_unlink:
                         self.assertSMSIapSent([number], content=content)
                     else:
-                        self.assertSMS(partner, number, 'sent', content=content)
+                        self.assertSMS(partner, number, state, content=content)
                 elif state == 'ready':
                     self.assertSMS(partner, number, 'outgoing', content=content)
                 elif state == 'exception':
@@ -277,3 +296,6 @@ class SMSCommon(MailCommon, SMSCase):
             'model_id': cls.env['ir.model']._get(model).id,
             'body': body if body else 'Dear {{ object.display_name }} this is an SMS.'
         })
+
+    def _make_webhook_jsonrpc_request(self, statuses):
+        return self.make_jsonrpc_request('/sms/status', {'message_statuses': statuses})
diff --git a/addons/sms/views/sms_sms_views.xml b/addons/sms/views/sms_sms_views.xml
index f485381cb06..59b5c84447b 100644
--- a/addons/sms/views/sms_sms_views.xml
+++ b/addons/sms/views/sms_sms_views.xml
@@ -9,7 +9,7 @@
                     <button name="send" string="Send Now" type="object" invisible="state != 'outgoing'" class="oe_highlight"/>
                     <button name="action_set_outgoing" string="Retry" type="object" invisible="state not in ('error', 'canceled')"/>
                     <button name="action_set_canceled" string="Cancel" type="object" invisible="state not in ('error', 'outgoing')"/>
-                    <field name="state" widget="statusbar"/>
+                    <field name="state" widget="statusbar" statusbar_visible="outgoing,sent,error,canceled"/>
                 </header>
                 <sheet>
                     <group>
@@ -23,7 +23,8 @@
                         </group>
                     </group>
                     <group>
-                        <field name="body" widget="sms_widget" string="Message" required="1"/>
+                        <field name="body" widget="sms_widget" string="Message" required="1"
+                            readonly="state in ('process', 'sent')"/>
                     </group>
                 </sheet>
             </form>
diff --git a/addons/sms/wizard/sms_composer.py b/addons/sms/wizard/sms_composer.py
index f91faffd550..ab5704ac46e 100644
--- a/addons/sms/wizard/sms_composer.py
+++ b/addons/sms/wizard/sms_composer.py
@@ -2,9 +2,9 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 from ast import literal_eval
+from uuid import uuid4
 
 from odoo import api, fields, models, _
-from odoo.addons.phone_validation.tools import phone_validation
 from odoo.exceptions import UserError
 from odoo.tools import html2plaintext, plaintext2html
 
@@ -204,11 +204,8 @@ class SendSMS(models.TransientModel):
             return self._action_send_sms_mass(records)
 
     def _action_send_sms_numbers(self):
-        self.env['sms.api']._send_sms_batch([{
-            'res_id': 0,
-            'number': number,
-            'content': self.body,
-        } for number in self.sanitized_numbers.split(',')])
+        sms_values = [{'body': self.body, 'number': number} for number in self.sanitized_numbers.split(',')]
+        self.env['sms.sms'].sudo().create(sms_values).send()
         return True
 
     def _action_send_sms_comment_single(self, records=None):
@@ -243,7 +240,6 @@ class SendSMS(models.TransientModel):
 
         sms_record_values = self._prepare_mass_sms_values(records)
         sms_all = self._prepare_mass_sms(records, sms_record_values)
-
         if sms_all and self.mass_keep_log and records and issubclass(type(records), self.pool['mail.thread']):
             log_values = self._prepare_mass_log_values(records, sms_record_values)
             records._message_log_batch(**log_values)
@@ -322,10 +318,11 @@ class SendSMS(models.TransientModel):
 
             result[record.id] = {
                 'body': all_bodies[record.id],
-                'partner_id': recipients['partner'].id,
-                'number': sanitized if sanitized else recipients['number'],
-                'state': state,
                 'failure_type': failure_type,
+                'number': sanitized if sanitized else recipients['number'],
+                'partner_id': recipients['partner'].id,
+                'state': state,
+                'uuid': uuid4().hex,
             }
         return result
 
diff --git a/addons/test_mail_sms/tests/__init__.py b/addons/test_mail_sms/tests/__init__.py
index a7a67dc3ef4..24c1c7f9da5 100644
--- a/addons/test_mail_sms/tests/__init__.py
+++ b/addons/test_mail_sms/tests/__init__.py
@@ -4,6 +4,7 @@
 from . import test_mail_thread_phone
 from . import test_phone_blacklist
 from . import test_sms_composer
+from . import test_sms_controller
 from . import test_sms_management
 from . import test_sms_performance
 from . import test_sms_post
diff --git a/addons/test_mail_sms/tests/test_sms_composer.py b/addons/test_mail_sms/tests/test_sms_composer.py
index 1b353a32472..48613089ac6 100644
--- a/addons/test_mail_sms/tests/test_sms_composer.py
+++ b/addons/test_mail_sms/tests/test_sms_composer.py
@@ -43,10 +43,10 @@ class TestSMSComposerComment(SMSCommon, TestSMSRecipients):
                 'numbers': ','.join(self.random_numbers),
             })
 
-            with self.mockSMSGateway():
+            with self.mockSMSGateway(sms_allow_unlink=True):
                 composer._action_send_sms()
 
-        # use sms.api directly, does not create sms.sms
+        # sms.sms was deleted as successfully sent
         self.assertNoSMS()
         self.assertSMSIapSent(self.random_numbers_san, self._test_body)
 
@@ -259,10 +259,10 @@ class TestSMSComposerComment(SMSCommon, TestSMSRecipients):
                 'numbers': ','.join(self.random_numbers),
             })
 
-            with self.mockSMSGateway():
+            with self.mockSMSGateway(sms_allow_unlink=True):
                 composer._action_send_sms()
 
-        # use sms.api directly, does not create sms.sms
+        # sms.sms was deleted as successfully sent
         self.assertNoSMS()
         self.assertSMSIapSent(self.random_numbers_san, self._test_body)
 
diff --git a/addons/test_mail_sms/tests/test_sms_controller.py b/addons/test_mail_sms/tests/test_sms_controller.py
new file mode 100644
index 00000000000..409f05767d5
--- /dev/null
+++ b/addons/test_mail_sms/tests/test_sms_controller.py
@@ -0,0 +1,98 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import Command
+from odoo.addons.test_mail_sms.tests.test_sms_management import TestSMSActionsCommon
+from odoo.tests.common import HttpCase, JsonRpcException
+from odoo.tools import mute_logger
+
+
+class TestSmsController(HttpCase, TestSMSActionsCommon):
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.sms_processing, cls.sms_sent = cls.env['sms.sms'].create([
+            {
+                'body': 'A test about pending state',
+                'number': '10',
+                'mail_message_id': cls.msg.id,
+                'uuid': '8db55b6a9ec6443ca1d69af3ab500e27',
+                'state': 'process',
+            }, {
+                'mail_message_id': cls.msg.id,
+                'body': 'A test about sent state',
+                'number': '20',
+                'uuid': '8505e6f439d4472690c7955de9b210a4',
+                'state': 'sent',
+            },
+        ])
+        cls.notification_processing, cls.notification_pending = cls.env['mail.notification'].create([
+            {
+                'mail_message_id': cls.msg.id,
+                'notification_type': 'sms',
+                'notification_status': 'process',
+                'sms_id_int': cls.sms_processing.id,
+                'sms_tracker_ids': [Command.create({'sms_uuid': cls.sms_processing.uuid})],
+            }, {
+                'mail_message_id': cls.msg.id,
+                'notification_type': 'sms',
+                'notification_status': 'pending',
+                'sms_id_int': cls.sms_sent.id,
+                'sms_tracker_ids': [Command.create({'sms_uuid': cls.sms_sent.uuid})],
+            },
+        ])
+        cls.sms_sent.unlink()  # as it would normally be.
+
+    @mute_logger("odoo.addons.base.models.ir_http")
+    def test_webhook_update_notification_from_processing_to_pending(self):
+        self.assertTrue(self.sms_processing)
+        statuses = [{'sms_status': 'sent', 'uuids': [self.sms_processing.uuid]}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertTrue(self.sms_processing.to_delete)
+        self.assertEqual(self.notification_processing.notification_status, 'pending')
+
+    @mute_logger('odoo.addons.base.models.ir_http')
+    def test_webhook_update_notification_from_pending_to_bounced(self):
+        statuses = [{'sms_status': 'invalid_destination', 'uuids': [self.notification_pending.sms_tracker_ids.sms_uuid]}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(self.notification_pending.notification_status, 'bounce')
+
+    @mute_logger('odoo.addons.base.models.ir_http')
+    def test_webhook_update_notification_from_pending_to_delivered(self):
+        statuses = [{'sms_status': 'delivered', 'uuids': [self.notification_pending.sms_tracker_ids.sms_uuid]}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(self.notification_pending.notification_status, 'sent')
+
+    @mute_logger('odoo.addons.base.models.ir_http')
+    def test_webhook_update_notification_from_pending_to_failed(self):
+        statuses = [{'sms_status': 'not_delivered', 'uuids': [self.notification_pending.sms_tracker_ids.sms_uuid]}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(self.notification_pending.notification_status, 'exception')
+        self.assertEqual(self.notification_pending.failure_type, 'sms_not_delivered')
+
+    @mute_logger('odoo.addons.base.models.ir_http')
+    def test_webhook_update_notification_multiple_statuses(self):
+        statuses = [
+            {'sms_status': 'sent', 'uuids': [self.notification_processing.sms_tracker_ids.sms_uuid]},
+            {'sms_status': 'delivered', 'uuids': [self.notification_pending.sms_tracker_ids.sms_uuid]}
+        ]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertTrue(self.sms_processing.to_delete)
+        self.assertEqual(self.notification_processing.notification_status, 'pending')
+        self.assertEqual(self.notification_pending.notification_status, 'sent')
+
+    @mute_logger('odoo.addons.base.models.ir_http', 'odoo.addons.sms.controllers.main', 'odoo.http')
+    def test_webhook_update_raises_with_wrong_event_data(self):
+        statuses = [{'sms_status': 'delivered', 'uuids': ['not a uuid']}]
+        with self.assertRaises(JsonRpcException):
+            self._make_webhook_jsonrpc_request(statuses)
+
+    @mute_logger('odoo.addons.base.models.ir_http')
+    def test_webhook_update_succeeds_with_non_existent_uuids(self):
+        statuses = [{'sms_status': 'delivered', 'uuids': ['00000000000000000000000000000000']}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+
+    @mute_logger('odoo.addons.base.models.ir_http')
+    def test_webhook_update_succeeds_with_unknown_status(self):
+        statuses = [{'sms_status': 'something_new', 'uuids': [self.notification_pending.sms_tracker_ids.sms_uuid]}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(self.notification_pending.notification_status, 'exception')
diff --git a/addons/test_mail_sms/tests/test_sms_management.py b/addons/test_mail_sms/tests/test_sms_management.py
index 4f8b1f03347..7b7a472a9e0 100644
--- a/addons/test_mail_sms/tests/test_sms_management.py
+++ b/addons/test_mail_sms/tests/test_sms_management.py
@@ -1,6 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
+from odoo import Command
 from odoo.addons.sms.tests.common import SMSCommon
 from odoo.addons.test_mail_sms.tests.common import TestSMSRecipients
 from odoo.tests import tagged
@@ -22,6 +23,7 @@ class TestSMSActionsCommon(SMSCommon, TestSMSRecipients):
             'body': 'TEST BODY',
             'failure_type': 'sms_number_format',
             'mail_message_id': cls.msg.id,
+            'uuid': 'e91d874e-d55f-4cf6-9d08-38ff912c6efd',
             'number': cls.partner_1.mobile,
             'partner_id': cls.partner_1.id,
             'state': 'error',
@@ -32,6 +34,7 @@ class TestSMSActionsCommon(SMSCommon, TestSMSRecipients):
             'res_partner_id': cls.partner_1.id,
             'sms_id': cls.sms_p1.id,
             'sms_number': cls.partner_1.mobile,
+            'sms_tracker_ids': [Command.create({'sms_uuid': cls.sms_p1.uuid})],
             'notification_type': 'sms',
             'notification_status': 'exception',
             'failure_type': 'sms_number_format',
@@ -43,6 +46,7 @@ class TestSMSActionsCommon(SMSCommon, TestSMSRecipients):
             'number': cls.partner_2.mobile,
             'partner_id': cls.partner_2.id,
             'state': 'error',
+            'uuid': 'bab41209-7b14-48c1-ae21-c45ceed7e728',
         })
         cls.notif_p2 = cls.env['mail.notification'].create({
             'author_id': cls.msg.author_id.id,
@@ -50,6 +54,7 @@ class TestSMSActionsCommon(SMSCommon, TestSMSRecipients):
             'res_partner_id': cls.partner_2.id,
             'sms_id': cls.sms_p2.id,
             'sms_number': cls.partner_2.mobile,
+            'sms_tracker_ids': [Command.create({'sms_uuid': cls.sms_p2.uuid})],
             'notification_type': 'sms',
             'notification_status': 'exception',
             'failure_type': 'sms_credit',
@@ -89,7 +94,6 @@ class TestSMSActions(TestSMSActionsCommon):
             {'partner': self.partner_2, 'number': self.notif_p2.sms_number, 'state': 'canceled', 'failure_type': 'sms_credit'}
         ], 'TEST BODY', self.msg, check_sms=False)    # do not check new sms as they already exist
 
-
     def test_sms_set_error(self):
         self._reset_bus()
         (self.sms_p1 + self.sms_p2).with_context(sms_skip_msg_notification=True).action_set_canceled()
@@ -134,8 +138,8 @@ class TestSMSWizards(TestSMSActionsCommon):
                 wizard.action_resend()
 
         self.assertSMSNotification([
-            {'partner': self.partner_1, 'state': 'sent'},
-            {'partner': self.partner_2, 'state': 'sent'}
+            {'partner': self.partner_1, 'state': 'pending'},
+            {'partner': self.partner_2, 'state': 'pending'}
         ], 'TEST BODY', self.msg, check_sms=True)
         self.assertMessageBusNotifications(self.msg)
 
@@ -150,8 +154,8 @@ class TestSMSWizards(TestSMSActionsCommon):
                 wizard.action_resend()
 
         self.assertSMSNotification([
-            {'partner': self.partner_1, 'state': 'sent', 'number': self.random_numbers_san[0]},
-            {'partner': self.partner_2, 'state': 'sent', 'number': self.random_numbers_san[1]}
+            {'partner': self.partner_1, 'state': 'pending', 'number': self.random_numbers_san[0]},
+            {'partner': self.partner_2, 'state': 'pending', 'number': self.random_numbers_san[1]}
         ], 'TEST BODY', self.msg, check_sms=True)
         self.assertMessageBusNotifications(self.msg)
 
@@ -195,6 +199,6 @@ class TestSMSWizards(TestSMSActionsCommon):
             with self.mockSMSGateway():
                 wizard.action_resend()
 
-        self.assertSMSNotification([{'partner': self.partner_1, 'state': 'sent'}], 'TEST BODY', self.msg, check_sms=True)
+        self.assertSMSNotification([{'partner': self.partner_1, 'state': 'pending'}], 'TEST BODY', self.msg, check_sms=True)
         self.assertSMSNotification([{'partner': self.partner_2, 'state': 'canceled', 'number': self.notif_p2.sms_number, 'failure_type': 'sms_credit'}], 'TEST BODY', self.msg, check_sms=False)
         self.assertMessageBusNotifications(self.msg)
diff --git a/addons/test_mail_sms/tests/test_sms_performance.py b/addons/test_mail_sms/tests/test_sms_performance.py
index 0e92c7827d6..3c6872cb058 100644
--- a/addons/test_mail_sms/tests/test_sms_performance.py
+++ b/addons/test_mail_sms/tests/test_sms_performance.py
@@ -35,7 +35,7 @@ class TestSMSPerformance(BaseMailPerformance, sms_common.SMSCase):
     def test_message_sms_record_1_partner(self):
         record = self.test_record.with_user(self.env.user)
         pids = self.customer.ids
-        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=26):
+        with self.subTest("QueryCount"), self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=23):
             messages = record._message_sms(
                 body='Performance Test',
                 partner_ids=pids,
@@ -50,7 +50,7 @@ class TestSMSPerformance(BaseMailPerformance, sms_common.SMSCase):
     def test_message_sms_record_10_partners(self):
         record = self.test_record.with_user(self.env.user)
         pids = self.partners.ids
-        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=26):
+        with self.subTest("QueryCount"), self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=23):
             messages = record._message_sms(
                 body='Performance Test',
                 partner_ids=pids,
@@ -64,7 +64,7 @@ class TestSMSPerformance(BaseMailPerformance, sms_common.SMSCase):
     @warmup
     def test_message_sms_record_default(self):
         record = self.test_record.with_user(self.env.user)
-        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=28):
+        with self.subTest("QueryCount"), self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=25):
             messages = record._message_sms(
                 body='Performance Test',
             )
@@ -117,7 +117,7 @@ class TestSMSMassPerformance(BaseMailPerformance, sms_common.MockSMS):
             'mass_keep_log': False,
         })
 
-        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=54):
+        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=55):
             composer.action_send_sms()
 
     @mute_logger('odoo.addons.sms.models.sms_sms')
@@ -133,5 +133,5 @@ class TestSMSMassPerformance(BaseMailPerformance, sms_common.MockSMS):
             'mass_keep_log': True,
         })
 
-        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=57):
+        with self.mockSMSGateway(sms_allow_unlink=True), self.assertQueryCount(employee=58):
             composer.action_send_sms()
diff --git a/addons/test_mail_sms/tests/test_sms_post.py b/addons/test_mail_sms/tests/test_sms_post.py
index 483294bb2f8..32c7987dfc9 100644
--- a/addons/test_mail_sms/tests/test_sms_post.py
+++ b/addons/test_mail_sms/tests/test_sms_post.py
@@ -334,9 +334,9 @@ class TestSMSPostException(SMSCommon, TestSMSRecipients):
             messages = test_record._message_sms(self._test_body, partner_ids=(self.partner_1 | self.partner_2 | self.partner_3).ids)
 
         self.assertSMSNotification([
-            {'partner': self.partner_1, 'state': 'sent'},
+            {'partner': self.partner_1, 'state': 'pending'},
             {'partner': self.partner_2, 'state': 'exception', 'failure_type': 'sms_credit'},
-            {'partner': self.partner_3, 'state': 'sent'},
+            {'partner': self.partner_3, 'state': 'pending'},
         ], self._test_body, messages)
 
     def test_message_sms_crash_server_crash(self):
@@ -366,9 +366,9 @@ class TestSMSPostException(SMSCommon, TestSMSRecipients):
             messages = test_record._message_sms(self._test_body, partner_ids=(self.partner_1 | self.partner_2 | self.partner_3).ids)
 
         self.assertSMSNotification([
-            {'partner': self.partner_1, 'state': 'sent'},
+            {'partner': self.partner_1, 'state': 'pending'},
             {'partner': self.partner_2, 'state': 'exception', 'failure_type': 'sms_acc'},
-            {'partner': self.partner_3, 'state': 'sent'},
+            {'partner': self.partner_3, 'state': 'pending'},
         ], self._test_body, messages)
 
     def test_message_sms_crash_wrong_number(self):
@@ -387,9 +387,9 @@ class TestSMSPostException(SMSCommon, TestSMSRecipients):
             messages = test_record._message_sms(self._test_body, partner_ids=(self.partner_1 | self.partner_2 | self.partner_3).ids)
 
         self.assertSMSNotification([
-            {'partner': self.partner_1, 'state': 'sent'},
+            {'partner': self.partner_1, 'state': 'pending'},
             {'partner': self.partner_2, 'state': 'exception', 'failure_type': 'sms_number_format'},
-            {'partner': self.partner_3, 'state': 'sent'},
+            {'partner': self.partner_3, 'state': 'pending'},
         ], self._test_body, messages)
 
 
diff --git a/addons/test_mail_sms/tests/test_sms_sms.py b/addons/test_mail_sms/tests/test_sms_sms.py
index 71ea6574623..06103570f4d 100644
--- a/addons/test_mail_sms/tests/test_sms_sms.py
+++ b/addons/test_mail_sms/tests/test_sms_sms.py
@@ -16,7 +16,7 @@ class TestSMSPost(SMSCommon, MockLinkTracker):
 
     @classmethod
     def setUpClass(cls):
-        super(TestSMSPost, cls).setUpClass()
+        super().setUpClass()
         cls._test_body = 'VOID CONTENT'
 
         cls.sms_all = cls.env['sms.sms']
@@ -55,51 +55,61 @@ class TestSMSPost(SMSCommon, MockLinkTracker):
                 '+32456000022': 'credit',
                 '+32456000033': 'server_error',
                 '+32456000044': 'unregistered',
-            }):
+        }):
             self.env['sms.sms'].browse(self.sms_all.ids).send(raise_exception=False)
         remaining = self.sms_all.exists()
         self.assertEqual(len(remaining), 4)
-        self.assertTrue(all(sms.state == 'error') for sms in remaining)
+        self.assertEqual(set(remaining.mapped('state')), {'error'})
 
     def test_sms_send_delete_failed(self):
         with self.mockSMSGateway(sms_allow_unlink=True, nbr_t_error={
                 '+32456000011': 'wrong_number_format',
                 '+32456000022': 'wrong_number_format',
-            }):
+        }):
             self.env['sms.sms'].browse(self.sms_all.ids).send(unlink_failed=True, unlink_sent=False, raise_exception=False)
         remaining = self.sms_all.exists()
         self.assertEqual(len(remaining), 8)
-        self.assertTrue(all(sms.state == 'sent') for sms in remaining)
+        self.assertEqual(set(remaining.mapped('state')), {'pending'})
 
     def test_sms_send_delete_none(self):
         with self.mockSMSGateway(sms_allow_unlink=True, nbr_t_error={
                 '+32456000011': 'wrong_number_format',
                 '+32456000022': 'wrong_number_format',
-            }):
+        }):
             self.env['sms.sms'].browse(self.sms_all.ids).send(unlink_failed=False, unlink_sent=False, raise_exception=False)
         self.assertEqual(len(self.sms_all.exists()), 10)
         success_sms = self.sms_all[:1] + self.sms_all[3:]
         error_sms = self.sms_all[1:3]
-        self.assertTrue(all(sms.state == 'sent') for sms in success_sms)
-        self.assertTrue(all(sms.state == 'error') for sms in error_sms)
+        self.assertEqual(set(success_sms.mapped('state')), {'pending'})
+        self.assertEqual(set(error_sms.mapped('state')), {'error'})
 
     def test_sms_send_delete_sent(self):
         with self.mockSMSGateway(sms_allow_unlink=True, nbr_t_error={
                 '+32456000011': 'wrong_number_format',
                 '+32456000022': 'wrong_number_format',
-            }):
+        }):
             self.env['sms.sms'].browse(self.sms_all.ids).send(unlink_failed=False, unlink_sent=True, raise_exception=False)
         remaining = self.sms_all.exists()
         self.assertEqual(len(remaining), 2)
-        self.assertTrue(all(sms.state == 'error') for sms in remaining)
+        self.assertEqual(set(remaining.mapped('state')), {'error'})
 
     def test_sms_send_raise(self):
         with self.assertRaises(exceptions.AccessError):
             with self.mockSMSGateway(sim_error='jsonrpc_exception'):
                 self.env['sms.sms'].browse(self.sms_all.ids).send(raise_exception=True)
-        self.assertEqual(set(self.sms_all.mapped('state')), set(['outgoing']))
+        self.assertEqual(set(self.sms_all.mapped('state')), {'outgoing'})
 
     def test_sms_send_raise_catch(self):
         with self.mockSMSGateway(sim_error='jsonrpc_exception'):
             self.env['sms.sms'].browse(self.sms_all.ids).send(raise_exception=False)
-        self.assertEqual(set(self.sms_all.mapped('state')), set(['error']))
+        self.assertEqual(set(self.sms_all.mapped('state')), {'error'})
+
+    def test_sms_send_to_process(self):
+        with self.mockSMSGateway(moderated=True):
+            self.env['sms.sms'].browse(self.sms_all.ids).send(raise_exception=False)
+        self.assertEqual(set(self.sms_all.mapped('state')), {'process'})
+
+    def test_sms_send_to_unknown_error(self):
+        with self.mockSMSGateway(sim_error='something_new'):
+            self.env['sms.sms'].browse(self.sms_all.ids).send()
+        self.assertEqual(set(self.sms_all.mapped('state')), {'error'})
diff --git a/addons/test_mass_mailing/tests/__init__.py b/addons/test_mass_mailing/tests/__init__.py
index 063e8b11ed1..131b4bfa4d4 100644
--- a/addons/test_mass_mailing/tests/__init__.py
+++ b/addons/test_mass_mailing/tests/__init__.py
@@ -13,3 +13,4 @@ from . import test_mailing_statistics
 from . import test_mailing_statistics_sms
 from . import test_mailing_test
 from . import test_performance
+from . import test_sms_controller
diff --git a/addons/test_mass_mailing/tests/test_mailing_sms.py b/addons/test_mass_mailing/tests/test_mailing_sms.py
index 3c578ea7094..79c7d335561 100644
--- a/addons/test_mass_mailing/tests/test_mailing_sms.py
+++ b/addons/test_mass_mailing/tests/test_mailing_sms.py
@@ -151,7 +151,7 @@ class TestMassSMSInternals(TestMassSMSCommon):
     @users('user_marketing')
     def test_mass_sms_internals_done_ids(self):
         mailing = self.env['mailing.mailing'].browse(self.mailing_sms.ids)
-        mailing.write({'sms_force_send': False})  # check with outgoing traces, not already sent
+        mailing.write({'sms_force_send': False})  # check with outgoing traces, not already pending
 
         with self.with_user('user_marketing'):
             with self.mockSMSGateway():
@@ -189,6 +189,71 @@ class TestMassSMSInternals(TestMassSMSCommon):
             mailing, self.records[5:],
         )
 
+    @users('user_marketing')
+    def test_mass_sms_processing_with_force_send(self):
+        """Test that a `processing` status returned by IAP is immediately applied to traces and mailing stays sending.
+
+        The status update case where the sms are sent via the cron is done in TestSmsController.
+        """
+        with self.with_user('user_marketing'):
+            mailing = self.env['mailing.mailing'].create({
+                'name': 'Xmas Spam',
+                'subject': 'Xmas Spam',
+                'mailing_model_id': self.env['ir.model']._get('mail.test.sms').id,
+                'mailing_type': 'sms',
+                'mailing_domain': '%s' % repr([('name', 'ilike', 'MassSMSTest')]),
+                'sms_template_id': self.sms_template.id,
+                'sms_allow_unsubscribe': False,
+            })
+
+            remaining_res_ids = mailing._get_remaining_recipients()
+            self.assertEqual(set(remaining_res_ids), set(self.records.ids))
+
+            mailing.sms_force_send = True
+            with self.mockSMSGateway(moderated=True):
+                mailing.action_send_sms()
+
+        self.assertEqual(mailing.state, 'sending')
+        self.assertSMSTraces(
+            [{'partner': record.customer_id,
+              'number': self.records_numbers[i],
+              'content': 'Dear %s this is a mass SMS.' % record.display_name,
+              'trace_status': 'process',
+              } for i, record in enumerate(self.records)],
+            mailing, self.records,
+        )
+
+    @users('user_marketing')
+    def test_mass_sms_error_with_force_send(self):
+        """Test that a failed status returned by IAP is immediately applied to traces."""
+        with self.with_user('user_marketing'):
+            mailing = self.env['mailing.mailing'].create({
+                'name': 'Xmas Spam',
+                'subject': 'Xmas Spam',
+                'mailing_model_id': self.env['ir.model']._get('mail.test.sms').id,
+                'mailing_type': 'sms',
+                'mailing_domain': '%s' % repr([('name', 'ilike', 'MassSMSTest')]),
+                'sms_template_id': self.sms_template.id,
+                'sms_allow_unsubscribe': False,
+            })
+
+            remaining_res_ids = mailing._get_remaining_recipients()
+            self.assertEqual(set(remaining_res_ids), set(self.records.ids))
+
+            mailing.sms_force_send = True
+            with self.mockSMSGateway(sim_error='server_error'):
+                mailing.action_send_sms()
+
+        self.assertSMSTraces(
+            [{'partner': record.customer_id,
+              'number': self.records_numbers[i],
+              'content': 'Dear %s this is a mass SMS.' % record.display_name,
+              'trace_status': 'error',
+              'failure_type': 'sms_server'
+              } for i, record in enumerate(self.records)],
+            mailing, self.records,
+        )
+
     @mute_logger('odoo.addons.mail.models.mail_render_mixin')
     def test_mass_sms_test_button(self):
         mailing = self.env['mailing.mailing'].create({
@@ -238,7 +303,7 @@ class TestMassSMS(TestMassSMSCommon):
         self.assertSMSTraces(
             [{'partner': record.customer_id,
               'number': self.records_numbers[i],
-              'trace_status': 'sent',
+              'trace_status': 'pending',
               'content': 'Dear %s this is a mass SMS with two links' % record.display_name
              } for i, record in enumerate(self.records)],
             mailing, self.records,
@@ -273,7 +338,7 @@ class TestMassSMS(TestMassSMSCommon):
         self.assertSMSTraces(
             [{'partner': record.customer_id,
               'number': record.customer_id.phone_sanitized,
-              'trace_status': 'sent',
+              'trace_status': 'pending',
               'content': 'Dear %s this is a mass SMS with two links' % record.display_name
              } for record in records],
             mailing, records,
@@ -298,7 +363,7 @@ class TestMassSMS(TestMassSMSCommon):
         self.assertSMSTraces(
             [{'partner': new_record.customer_id,
               'number': new_record.customer_id.phone_sanitized,
-              'trace_status': 'sent',
+              'trace_status': 'pending',
               'content': 'Dear %s this is a mass SMS with two links' % new_record.display_name
              }],
             mailing, new_record,
@@ -353,8 +418,8 @@ class TestMassSMS(TestMassSMSCommon):
         self.assertSMSTraces(
             [{'number': '+32456000000', 'trace_status': 'cancel', 'failure_type': 'sms_optout'},
              {'number': '+32456000101', 'trace_status': 'cancel', 'failure_type': 'sms_optout'},
-             {'number': '+32456000202', 'trace_status': 'sent'},
-             {'number': '+32456000303', 'trace_status': 'sent'},
+             {'number': '+32456000202', 'trace_status': 'pending'},
+             {'number': '+32456000303', 'trace_status': 'pending'},
              {'number': '+32456000404', 'trace_status': 'cancel', 'failure_type': 'sms_blacklist'}],
             mailing, recipients
         )
diff --git a/addons/test_mass_mailing/tests/test_mailing_statistics_sms.py b/addons/test_mass_mailing/tests/test_mailing_statistics_sms.py
index 6425922fcaa..f4f3412f961 100644
--- a/addons/test_mass_mailing/tests/test_mailing_statistics_sms.py
+++ b/addons/test_mass_mailing/tests/test_mailing_statistics_sms.py
@@ -35,14 +35,18 @@ class TestMailingStatistics(TestMassSMSCommon):
         with self.mockSMSGateway():
             mailing.action_send_sms()
 
+        # simulate some delivery reports
+        for record_idx in range(4):
+            self.gateway_sms_delivered(mailing, target_records[record_idx])
+
         # simulate some replies and clicks
-        self.gateway_sms_click(mailing, target_records[0])
-        self.gateway_sms_click(mailing, target_records[2])
-        self.gateway_sms_click(mailing, target_records[3])
+        for record_idx in (0, 2, 3):
+            self.gateway_sms_click(mailing, target_records[record_idx])
 
         # check mailing statistics
         self.assertEqual(mailing.clicked, 3)
-        self.assertEqual(mailing.delivered, 10)
+        self.assertEqual(mailing.delivered, 4)
+        self.assertEqual(mailing.received_ratio, 40)
         self.assertEqual(mailing.opened, 3)
         self.assertEqual(mailing.opened_ratio, 30)
         self.assertEqual(mailing.sent, 10)
@@ -63,7 +67,7 @@ class TestMailingStatistics(TestMassSMSCommon):
         kpi_values = body_html.xpath('//table[@data-field="sms"]//*[hasclass("kpi_value")]/text()')
         self.assertEqual(
             [t.strip().strip('%') for t in kpi_values],
-            ['100.0', str(float(mailing.opened_ratio)), str(float(mailing.replied_ratio))]
+            ['40.0', str(float(mailing.opened_ratio)), str(float(mailing.replied_ratio))]
         )
         # test body content: clicks (a bit hackish but hey we are in stable)
         kpi_click_values = body_html.xpath('//table//tr[contains(@style,"color: #888888")]/td[contains(@style,"width: 30%")]/text()')
diff --git a/addons/test_mass_mailing/tests/test_sms_controller.py b/addons/test_mass_mailing/tests/test_sms_controller.py
new file mode 100644
index 00000000000..1f21dc06e30
--- /dev/null
+++ b/addons/test_mass_mailing/tests/test_sms_controller.py
@@ -0,0 +1,63 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo.addons.test_mass_mailing.tests.common import TestMassSMSCommon
+from odoo.tests.common import HttpCase
+from odoo.tools import mute_logger
+
+
+class TestSmsController(HttpCase, TestMassSMSCommon):
+
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.recipients = cls._create_mailing_sms_test_records(model='mail.test.sms', count=5)
+        cls.mailing_sms.mailing_domain = [('id', 'in', cls.recipients.ids)]
+
+    def _send_sms_immediately_and_assert_traces(self, moderated=False):
+        self.mailing_sms.sms_force_send = True
+        with self.mockSMSGateway(moderated=moderated):
+            self.mailing_sms.action_send_sms()
+
+        all_traces = self.assertSMSTraces(
+            [{'partner': record.customer_id,
+              'number': '+32' + record.phone_nbr[1:],
+              'trace_status': 'process' if moderated else 'pending',
+              } for i, record in enumerate(self.recipients)],
+            self.mailing_sms, self.recipients,
+        )
+        return all_traces
+
+    @mute_logger("odoo.addons.base.models.ir_http")
+    def test_webhook_update_traces_pending_to_sent(self):
+        all_traces = self._send_sms_immediately_and_assert_traces()
+        first_two_traces = all_traces[:2]
+        other_traces = all_traces[2:]
+        statuses = [{'sms_status': 'delivered', 'uuids': first_two_traces.sms_tracker_ids.mapped('sms_uuid')}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(set(first_two_traces.mapped('trace_status')), {'sent'})
+        self.assertEqual(set(other_traces.mapped('trace_status')), {'pending'})
+
+    @mute_logger("odoo.addons.base.models.ir_http")
+    def test_webhook_update_traces_process_to_pending(self):
+        self.assertEqual(self.mailing_sms.state, 'draft')
+        all_traces = self._send_sms_immediately_and_assert_traces(moderated=True)
+        self.assertEqual(self.mailing_sms.state, 'sending')
+        statuses = [{'sms_status': 'sent', 'uuids': all_traces.sms_tracker_ids.mapped('sms_uuid')}]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(set(all_traces.mapped('trace_status')), {'pending'})
+        self.assertEqual(self.mailing_sms.state, 'done')
+
+    @mute_logger("odoo.addons.base.models.ir_http")
+    def test_webhook_update_traces_sent_to_bounce_and_failed(self):
+        all_traces = self._send_sms_immediately_and_assert_traces()
+        trace_1, trace_2 = all_traces[:2]
+        other_traces = all_traces[2:]
+        statuses = [
+            {'sms_status': 'invalid_destination', 'uuids': [trace_1.sms_tracker_ids.sms_uuid]},
+            {'sms_status': 'sms_not_delivered', 'uuids': [trace_2.sms_tracker_ids.sms_uuid]},
+            {'sms_status': 'delivered', 'uuids': other_traces.sms_tracker_ids.mapped('sms_uuid')}
+        ]
+        self.assertEqual(self._make_webhook_jsonrpc_request(statuses), 'OK')
+        self.assertEqual(trace_1.trace_status, 'bounce')
+        self.assertEqual(trace_2.trace_status, 'error')
+        self.assertTrue(set(other_traces.mapped('trace_status')), {'sent'})