Quarterly report pursuant to Section 13 or 15(d)

RESEARCH AND DEVELOPMENT TAX REBATE RECEIVABLE (Details Narrative)

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RESEARCH AND DEVELOPMENT TAX REBATE RECEIVABLE (Details Narrative) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Dec. 31, 2017
Research and development expense $ 470,976 $ 544,302  
Research and development tax rebate receivable $ 37,595    
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 $ 86,000    
Research and development tax rebate receivable $ 396,000   $ 38,000