Annual report pursuant to Section 13 and 15(d)

RESEARCH AND DEVELOPMENT TAX REBATE RECEIVABLE (Details Narrative)

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RESEARCH AND DEVELOPMENT TAX REBATE RECEIVABLE (Details Narrative) - USD ($)
7 Months Ended 12 Months Ended
Dec. 31, 2017
Dec. 31, 2017
Dec. 31, 2016
Research and development expense   $ 2,328,087 $ 770,427
Research and development tax rebate receivable   $ 358,277  
Atossa Genetics AUS Pty Ltd [Member]      
Description of research and development cash rebate offer  

Australia offers an R&D cash rebate of $0.435 per dollar spent on qualified R&D activities incurred in the country.

 
Research and development expense $ 824,000    
Research and development tax rebate receivable   $ 358,277