How to recive and call from an iPad?

You can’t do normal phone calls from an iPad, it’s not a phone. You can use apps such as FaceTime and Skype, and if you have an IPhone you can use Continuity.

Hi there,

I hate to inform, but the sim facility is purely for internet purposes only. The iPad can not make and receive calls, although it can access the internet via mobile data - assuming you have a valid sim card with a data allowance installed. Alternatively you can use installed apps Facetime and iMessage to video call and send messages to other Apple users. 3rd party apps such as Viber can allow you to make phone calls on our device if you have a Wi-Fi or data connection for a small cost.

Hope this helps.