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 6 Months Ended 12 Months Ended
Jun. 30, 2018
Jun. 30, 2017
Jun. 30, 2018
Jun. 30, 2017
Dec. 31, 2017
Research and development expense $ 1,467,736 $ 824,094 $ 1,938,712 $ 1,368,396  
Research and development tax rebate receivable     $ 267,734    
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     $ 616,000    
Research and development tax rebate receivable     $ 626,000   $ 268,000