PARETEUM (TEUM) 10-K/A 3 Apr 15 2014 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2014	Feb. 28, 2015	Jun. 30, 2014
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Entity Registrant Name	ELEPHANT TALK COMMUNICATIONS CORP
Entity Central Index Key	1084384
Current Fiscal Year End Date	-19
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		155,112,785
Entity Public Float			$118
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014		Dec. 31, 2013
CURRENT ASSETS
Cash and cash equivalents	$1,904,160		$1,252,315
Financing receivable	2,000,000
Restricted cash	312,935		191,600
Accounts receivable, net of an allowance for doubtful accounts of $0 and $7,693 at December 31, 2014 and December 31, 2013 respectively	8,877,213	[1]	5,094,847	[1]
Prepaid expenses and other current assets	2,478,681		2,254,213
Total current assets	15,572,989		8,792,975
NON-CURRENT ASSETS
OTHER ASSETS	1,600,335		1,412,408
PROPERTY AND EQUIPMENT, NET	19,319,202		19,786,122
INTANGIBLE ASSETS, NET	5,076,208		8,670,677
GOODWILL	3,352,264		3,773,226
TOTAL ASSETS	44,920,998	[1]	42,435,408	[1]
CURRENT LIABILITIES
Overdraft	433,366		391,436
Accounts payable and customer deposits	1,856,014		2,586,662
Obligations under capital leases (current portion)	1,831,050		1,302,838
Deferred Revenue	8,813,385		271,767
Accrued expenses and other payables	4,061,652		4,961,303
Loans payable	962,269		962,654
2014 10% + libor 3rd Party Loan (net of OID of $798,894 at December, 2014)	11,201,106
10% Related Party Loan (net of Debt Discount of $1,719,585 at December 31, 2013)			1,033,719
Total current liabilities	29,158,842		11,510,379
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount of $726,695 at December, 2013)			4,779,913
Warrant liabilities	2,087,992		1,973,534
Non-current portion of obligation under capital leases	272,460		845,529
Other long term loan	354,880
Non-current portion of deferred revenue	2,434,257		2,364,389
Loan from joint venture partner			602,047
Total long term liabilities	5,149,589		10,565,412
Total liabilities	34,308,431		22,075,791
Commitments and Contingencies (See Notes)
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding
Common Stock $0.00001 par value, 250,000,000 shares authorized, 154,671,258 issued and outstanding as of December 31, 2014 and 140,466,801 shares issued and outstanding as of December 31, 2013	264,359,674		248,712,321
Accumulated other comprehensive income (loss)	-3,127,132		269,869
Accumulated deficit	-250,629,296		-228,767,379
Elephant Talk Communications, Corp. stockholders' equity	10,603,246		20,214,811
NON-CONTROLLING INTEREST	9,321		144,806
Total stockholders' equity	10,612,567	[1]	20,359,617	[1]
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$44,920,998		$42,435,408
[1]	items restated

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Aug. 28, 2013
Accounts receivable, allowance for doubtful accounts	$0	$0	$0	$29,547	$11,307	$7,693	$559,120	$486,591	$558,438
Preferred stock, par or stated value per share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000
Preferred stock, shares issued	0	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0	0	0	0	0	0
Common stock, par value per share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0	$0	$0.00
Common stock, shares authorized	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000
Common stock, shares issued	154,671,258	154,671,258	151,312,189	146,525,302	146,364,577	140,466,801	134,440,221	133,139,900	113,369,656
Common stock, shares outstanding	154,671,258	154,671,258	151,312,189	146,525,302	146,364,577	140,466,801	134,440,221	133,139,900	113,369,656	111,918,386
Convertible Note One [Member]
Discount on debt					937,814	1,719,585	2,385,206
Convertible Note Two [Member]
Discount on debt	0	0	410,853	518,463	623,726	726,695	827,421				864,394
Term Loan 2014 [Member]
Loan payable, interest rate spread	10.00%	10.00%
Description of variable rate basis	LIBOR	libor
Discount on debt	798,894	798,894
Convertible Note Three [Member]
Discount on debt				$17,786

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended																6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]
REVENUES	$5,454,503	[1]	$4,445,239	[1]	$5,072,440	[1]	$5,384,265	[1]	$5,523,647	[1]	$4,123,794	[1]	$3,564,249	[1]	$6,240,114	[1]	$10,456,705	$9,804,363	$14,901,944	$13,928,157	$20,356,447	$19,451,804	$29,202,188
COST AND OPERATING EXPENSES
Cost of service	1,638,961	[2]	1,565,054	[2]	1,848,687	[2]	1,635,972	[2]	1,735,019	[2]	1,548,576	[2]	2,144,899	[2]	3,960,803	[2]	3,484,659	6,105,702	5,049,713	7,654,278	6,688,674	9,389,297	23,002,961
Product development	1,529,212	[2]	1,707,102	[2]	2,280,532	[2]	1,711,817	[2]	1,568,276	[2]	1,354,105	[2]	1,819,480	[2]	1,349,623	[2]	3,992,349	3,169,103	5,699,451	4,523,208	7,228,663	6,091,484	6,803,509
Sales and marketing	609,515	[2]	555,519	[2]	664,807	[2]	563,835	[2]	910,002	[2]	623,644	[2]	882,418	[2]	722,952	[2]	1,228,642	1,605,370	1,784,161	2,229,013	2,393,676	3,139,015	3,706,975
General and administrative	2,839,072	[2]	3,248,243	[2]	3,467,339	[2]	3,047,947	[2]	4,551,557	[2]	2,996,718	[2]	4,091,492	[2]	3,422,873	[2]	6,515,286	7,514,365	9,763,529	10,511,083	12,602,601	15,062,640	11,492,160
Depreciation and amortization of intangibles assets	2,383,362		1,900,251		1,928,392		2,008,214		1,901,340		1,543,687		1,836,231		1,319,988		3,936,606	3,156,219	5,836,857	4,699,906	8,220,219	6,601,246	5,710,396
Total cost and operating expenses	9,000,122		8,976,169		10,189,757		8,967,785		10,666,194		8,066,730		10,774,520		10,776,239		19,157,542	21,550,759	28,133,711	29,617,488	37,133,833	40,283,682	50,716,001
LOSS FROM OPERATIONS	-3,545,619	[1]	-4,530,930	[1]	-5,117,317	[1]	-3,583,520	[1]	-5,142,547	[1]	-3,942,936	[1]	-7,210,271	[1]	-4,536,125	[1]	-8,700,837	-11,746,396	-13,231,767	-15,689,331	-16,777,386	-20,831,878	-21,513,813
OTHER INCOME (EXPENSE)
Interest income			36,684		29,545		27,611				33,773		21,527		33,721		57,156	55,247	93,840	89,020	127,793	103,627	248,017
Interest expense			-260,295		-333,214		-301,944				-181,074		-208,144		-223,752		-635,158	-431,896	-895,453	-612,970	-1,240,590	-1,064,999	-780,852
Interest expense related to debt discount and conversion feature			-1,287,717		-1,025,292		-884,740				-259,795		-502,972		-558,028		-1,910,032	-1,061,000	-3,197,749	-1,320,795	-3,935,839	-2,069,649	-1,089,126
Change in fair value of conversion feature													372,059		-139,792			232,267		232,267		232,267	2,387,326
Impairment of related party loans																							-1,060,784
Net loss from joint venture																							-501,776
Changes in fair value of warrant liabilities			-103,311		38,948		-210,272				173,333		346,016				-171,324	346,016	-274,635	519,349	-114,458	479,322
Gain / (Loss) on Extinguishment of Debt			626,534				-426				-44,506		-1,938,597				-426	-1,938,597	626,108	-1,983,103	626,108	-2,005,100
Other income & (expense), net			301,199		68,008		3,390										71,398		372,597		176,981	-302,112
Amortization of deferred financing costs			-73,789		-113,090		-136,367				-44,076		-2,075		-70,332		-249,457	-72,406	-323,246	-116,482	-507,595	-248,851	-531,792
Total other income (expense)	-1,269,062		-760,695		-1,335,095		-1,502,748		-1,682,781		-322,345		-1,912,186		-958,183		-2,837,843	-2,870,369	-3,598,538	-3,192,714	-4,867,600	-4,875,495	-1,328,987
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES			-5,291,625		-6,452,412		-5,086,268				-4,265,281		-9,122,457		-5,494,308		-11,538,680	-14,616,765	-16,830,305	-18,882,045	-21,644,986	-25,707,373	-22,842,800
(Benefit) / provision for income taxes			-44,938		-2,209		135,437				41,500						133,228		88,290	41,500	216,931	-200,301	289,136
NET LOSS	-4,943,322	[1]	-5,246,687	[1]	-6,450,203	[1]	-5,221,705	[1]	-6,583,527	[1]	-4,306,781	[1]	-9,122,457	[1]	-5,494,308	[1]	-11,671,908	-14,616,765	-16,918,595	-18,923,545	-21,861,917	-25,507,072	-23,131,936
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)			-2,273,740		-148,233		-2,219				489,443		-534,887		-761,762		-150,452	-1,296,649	-2,424,192	-807,208	-3,397,001	1,001,959	411,205
Total Other Comprehensive Income (Loss), Net of Tax											489,443		-534,887		-761,762			-1,296,649		-807,208
COMPREHENSIVE LOSS			($7,520,427)		($6,598,436)		($5,223,924)				($3,817,338)		($9,657,344)		($6,256,070)		($11,822,360)	($15,913,414)	($19,342,787)	($19,730,753)	($25,258,918)	($24,505,113)	($22,720,731)
Net loss per common share and equivalents - basic and diluted			($0.04)		($0.04)		($0.04)				($0.03)		($0.08)		($0.05)		($0.08)	($0.13)	($0.12)	($0.16)	($0.15)	($0.20)	($0.21)
Weighted average shares outstanding during the period - basic and diluted			149,468,618		146,482,547		141,752,128				134,440,221		118,686,598		112,748,951		144,130,543	115,734,177	145,929,455	122,038,045	147,700,233	126,259,634	111,322,029
[1]	items restated
[2]	items reclassified

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	BM Note [Member]	Saffelberg Note [Member]	Party One [Member]	Party Two [Member]	Common Shares [Member]	Common Shares [Member]	Common Shares [Member]	Common Amount [Member]	Common Amount [Member]	Common Amount [Member]	Common Amount [Member]	Common Amount [Member]	Other comprehensive income (loss) [Member]	Other comprehensive income (loss) [Member]	Other comprehensive income (loss) [Member]	Other comprehensive income (loss) [Member]	Other comprehensive income (loss) [Member]	Accummulated Deficit [Member]	Accummulated Deficit [Member]	Accummulated Deficit [Member]	Accummulated Deficit [Member]	Accummulated Deficit [Member]
	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)		Party One [Member]	Party Two [Member]	USD ($)	BM Note [Member]	Saffelberg Note [Member]	Party One [Member]	Party Two [Member]	USD ($)	BM Note [Member]	Saffelberg Note [Member]	Party One [Member]	Party Two [Member]	USD ($)	BM Note [Member]	Saffelberg Note [Member]	Party One [Member]	Party Two [Member]
										USD ($)	USD ($)	USD ($)	USD ($)		USD ($)	USD ($)	USD ($)	USD ($)		USD ($)	USD ($)	USD ($)	USD ($)
Beginning balance at Dec. 31, 2011	$34,917,233								$216,188,899					($1,143,295)					($180,128,371)
Beginning balance, shares at Dec. 31, 2011						110,525,231
Shares issued for warrant exercises	650,000								650,000
Shares issued for warrant exercises, shares						595,000
Shares issued for employee stock option exercises	519,425								519,425
Shares issued for employee stock option exercises, shares						464,972
Shares issued for board & management compensation	1,144,498								1,144,498
Shares issued for board & management compensation, shares						499,121
Shares issued for acquisitions	300,272								300,272
Shares issued for acquisitions, shares						134,046
Shares returned by former CFO
Shares returned by former CFO, shares						-300,000
Shares to be issued	50,100								50,100
Warrant solicitation fee	-28,438								-28,438
Amortization of Stock Options expense	5,220,793								5,220,793
Expenses attributable to share issuances	-79,642								-79,642
Other comprehensive loss due to foreign exchange rate translation net of tax	411,205													411,205
Net Loss	-23,131,936																		-23,131,936
Ending balance at Dec. 31, 2012	19,973,510								223,965,907					-732,090					-203,260,307
Ending balance, shares at Dec. 31, 2012	111,918,386					111,918,370
Shares issued for note conversions	1,306,848								1,306,848
Shares issued for note conversions, shares						1,840,631
Shares issued for warrant exercises	3,200,590								3,200,590
Shares issued for warrant exercises, shares						5,596,459
Shares issued for employee stock option exercises	529,648								529,648
Shares issued for employee stock option exercises, shares						809,737
Shares issued for board & management compensation	758,964								758,964
Shares issued for board & management compensation, shares						775,985
Shares issued for acquisitions	1,455,000								1,455,000
Shares issued for acquisitions, shares						1,250,000
Shares issued to consultants	152,000								152,000
Shares issued to consultants, shares						200,000
Shares issued for rental termination settlement	468,000								468,000
Shares issued for rental termination settlement, shares						400,000
Shares issued for financing				12,000,000	225,000							12,000,000	225,000
Shares issued for financing, shares							17,425,621	250,000
Shares to be issued	-323,987								-323,987
Amortization of Stock Options expense	7,764,830								7,764,830
Expenses attributable to share issuances	-790,498								-790,498
FMV Warrants issued in relation to SPA closings and issued as Warrant liability	-5,636,315								-5,636,315
FMV of Warrants issued classified as Debt Discount	1,398,121								1,398,121
FMV of Conversion Rights classified as Debt Discount	1,105,809								1,105,809
FMV of Beneficial Conversion Feature classified as Debt Discount	1,132,404								1,132,404
Other comprehensive loss due to foreign exchange rate translation net of tax	1,001,959													1,001,959
Net Loss	-25,507,072																		-25,507,072
Ending balance at Dec. 31, 2013	20,214,811								248,712,321					269,869					-228,767,379
Ending balance, shares at Dec. 31, 2013	140,466,801					140,466,801
Shares issued for note conversions		3,791,541	2,312,334							3,791,541	2,312,334
Shares issued for note conversions, shares		4,238,501	2,817,993
Shares issued for warrant exercises	3,993,677								3,993,677
Shares issued for warrant exercises, shares						5,782,700
Shares issued for employee stock option exercises	469,208								469,208
Shares issued for employee stock option exercises, shares						621,638
Shares issued for board & management compensation	533,573								533,573
Shares issued for board & management compensation, shares						443,625
Shares issued for acquisitions
Shares issued for acquisitions, shares
Shares issued to consultants	271,350								271,350
Shares issued to consultants, shares						300,000
Shares to be issued	-18,075								-18,075
Amortization of Stock Options expense	3,228,939								3,228,939
Expenses attributable to share issuances	-206,340								-206,340
FMV of Warrants issued classified as Debt Discount	1,271,146								1,271,146
Other comprehensive loss due to foreign exchange rate translation net of tax	-3,397,001													-3,397,001
Net Loss	-21,861,917																		-21,861,917
Ending balance at Dec. 31, 2014	$10,603,246								$264,359,674					($3,127,132)					($250,629,296)
Ending balance, shares at Dec. 31, 2014	154,671,258					154,671,258

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($21,861,917)	($25,507,072)	($23,131,936)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization of intangibles assets	8,220,219	6,601,246	5,710,396
Provision for doubtful accounts	17,410	22,005	117,394
Share-based compensation	3,888,275	8,515,391	6,302,141
Change in fair value of conversion feature		-232,267	-2,387,326
Change in fair value of warrant liability	114,458	-479,322
Amortization of deferred financing costs	507,595	248,851	531,792
Interest expense relating to debt discount and conversion feature	3,935,839	2,069,649	1,089,126
Unrealized foreign currency translation gain (loss)	-176,981	302,112
(Profit) / Loss on Extinguishment of Debt	-626,108	2,005,100
Net loss from joint venture			501,776
Loans to related party impairment charge			1,060,784
Changes in operating assets and liabilities:
Decrease (increase) in restricted cash		1,052,257	-1,040,074
Decrease (increase) in accounts receivable	-4,464,754	799,269	1,292,883
Decrease (increase) in prepaid expenses, deposits and other assets	-94,528	-465,026	-247,443
Increase (decrease) in accounts payable and customer deposits	-565,040	-3,415,032	272,500
Increase (decrease) in deferred revenue	8,623,960	2,374,639	114,673
Increase (decrease) in accrued expenses and other payables	378,637	140,514	1,014,042
Net cash (used) in operating activities	-2,102,935	-5,967,686	-8,799,272
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	-7,851,460	-5,898,169	-2,224,923
Cash received from acquisition of subsidiary			36,188
Loans to related party			-1,060,784
Loans to joint venture partners			-146,496
Cash paid for 100% acquisition of subsidiary	-36,465		-146,496
Loan to third party	-100,000	-163,542	-111,023
Net cash used in investing activities	-7,987,925	-6,061,711	-3,653,534
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from November 2014 10% + libor 3rd Party Loan, net of OID	11,620,000
Proceeds from 12% Unsecured Loan from Related Party		1,290,790
Proceeds from Share Purchase Agreement - Unregistered securities		225,000
Proceeds from Share Purchase Agreement - Registered direct		7,500,000
Proceeds from Share Purchase Agreement Related Party		4,500,000
Proceeds from 10% Affiliate Loan		2,652,600
(Repayments)/Proceeds from 10% 3rd Party Loan	-2,492,400	5,305,200
Proceeds from 8% Convertible Note, net of OID			8,000,000
Financing receivable	-2,000,000		-2,273,720
Financing related fees	-815,437		-543,437
(Payments on) proceeds from convertible note installment payments and interest		-8,642,149	1,531,293
Exercise of warrants & options	4,462,885	581,142	1,081,925
Cash from Escrow account for principal and interest payments on 8% Convertible Notes		742,427
Trade note payable		-512,732	-315,000
Payment of placement & solicitation fees		-1,362,124
Net cash provided by financing activities	10,775,048	12,280,154	7,481,061
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	-32,343	-231,710	195,437
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	651,845	19,047	-4,776,308
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD	1,252,315	1,233,268	6,009,576
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	1,904,160	1,252,315	1,233,268
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest	954,123	745,096	504,718
Increase in Share Capital due to Telnicity Acquisition		1,180,000	578,357
Increase in Share Capital for third party settlement	271,350	468,000	342,006
Cash paid during the period for income taxes	56,881	45,930	15,858
Purchase of property and equipment under capital lease agreements		$2,620,182

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (Term Loan 2014 [Member])	1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014
Term Loan 2014 [Member]
Loan payable, interest rate spread	10.00%	10.00%
Description of variable rate basis	LIBOR	libor

Reclassifications

Reclassifications	12 Months Ended
	Dec. 31, 2014
Reclassifications [Abstract]
Reclassifications	Note 1. Reclassifications
	The Company underwent a transition process starting 2012 moving from the Landline business to the Mobile and Security services business. In 2014, the Company re-evaluated the composition of the Cost of revenues and Selling, General and Administrative function, reviewed all staff costs to determine which costs were directly attributable to the generation of revenue, and concluded that certain costs related to product development should be reclassified.
	As a consequence, the Company has reclassified certain staff costs included in SG&A to Cost of Service, and also it disaggregated the function SG&A into Selling and Marketing, General and Administrative and Product Development. The reclassification of operating costs are material to the annual periods ended December 31, 2012, 2013, the interim periods therein, or to the interim periods within fiscal year 2014 and are included in the restatement in Note 35. These expenses have been reclassified in the Consolidated Statements of Operations for fiscal years 2013 and 2012 to conform to the current period presentation (See Note 35 for the restatement).

Business_and_Summary_of_Signif

Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Business and Summary of Significant Accounting Policies [Abstract]
Business and Summary of Significant Accounting Policies	Note 2. Business and Summary of Significant Accounting Policies
	Description of Business
	As a mobile Software Defined Network Architecture (Software DNA®) vendor, Elephant Talk Communications Corp. and its subsidiaries (also referred to as “Elephant Talk”, “ET” and the “Company”) provide a one stop solution for a full suite of mobile, fixed and convergent telecommunications software services. The Company also provides layered security services for mission critical applications in the cloud, through its wholly owned subsidiary, ValidSoft UK Limited (“ValidSoft”).
	Over the last decade, Elephant Talk has developed a comprehensive Mobile Enabling Platform, capable of hosting an integrated IT/BackOffice and Core Network for Mobile Network Operators (MNOs) and Mobile Virtual Network Operators (MVNOs), Enablers (MVNEs) and Aggregators (MVNAs) on a fully outsourced basis. The Company's mobile enabling platform is either made available as an on premise solution or as a fully hosted service in ‘the cloud', depending on the individual needs of its MNO and MVNO/MVNE/MVNA partners. The Company's mobile security services supply telecommunications-based multi-factor mutual authentication, identity and transaction verification solutions for all electronic transaction channels. This integrated suite of security services provides mission critical applications in the cloud to customers in industries such as financial services, government benefits, and insurance, as well as electronic medical record providers and MNOs. The Company's services provide customers with tools to combat a variety of electronic fraud while at the same time protecting consumer privacy.
	Financial Condition
	As reflected in the accompanying consolidated financial statements the Company incurred net losses of $21,861,917 and cash flow deficits from operations of $2,102,935 for the year ended December 31, 2014, and had an accumulated deficit of $250,629,296 as of December 31, 2014.
	With cash and cash equivalents at December 31, 2014 of $1,904,160, proceeds from the financing receivable of $2,000,000 received in January 2015 and the improvement of net cash used in operating activities, the Company believes that it can carry out our operational plans for the coming 12 months. For the longer term growth of the Company it will need to continue to attract financing in order to finance or lease our capital expenditures.
	In 2014 the Company improved its cash generating activities compared with the year before. However, due to the very strong buildup of accounts receivable in the fourth quarter with one of its customers the Company ultimately showed a net cash used in operating activities of $2.1 million instead of what would have been a positive cash flow for the year 2014.
	As a result of the events described in the subsequent events footnote, including the associated buildup of accounts receivable the Company is in discussions with Atalaya Administrative LLC to discuss the AT&T/Iusacell settlement compensation, including payment of the receivables. The Company anticipates resolution in the near future. The Company has also initiated a reorganization plan in order to ensure that sufficient funds will be available for the Company to continue to carry out is business plans. However, there can be no assurance that the outcome will be successful as the Company expected. In case the outcome falls short of the Company's expectations, the Company will need to conduct financing and/or further scale back its operations. Even though the Company has been successful in the past to arrange for sufficient liquidity for the Company, the above conditions raise substantial doubt as to Company's ability to continue as a going concern.The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Elephant Talk Communications Corp. and its subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). All intercompany transactions and account balances have been eliminated in consolidation. The Company's subsidiaries are:
		•	its wholly-owned subsidiary Elephant Talk Europe Holding B.V. and its wholly owned subsidiaries Elephant Talk Communications Luxembourg SA, Elephant Talk Communications Italy S.R.L., ET-Stream GmbH, Elephant Talk Business Services W.L.L., Guangzhou Elephant Talk Information Technology Limited, Elephant Talk Deutschland GmbH, Morodo Group Ltd., Elephant Talk Belgium BVBA, and the majority owned (51%) subsidiaries Elephant Talk Communications PRS U.K. Limited and (51%) ET-UTS NV;
		•	Elephant Talk Europe Holding B.V.'s wholly-owned subsidiary Elephant Talk Communication Holding AG and its wholly-owned subsidiaries Elephant Talk Communications S.L.U., Elephant Talk Mobile Services B.V., Elephant Talk Telekom GmbH, Elephant Talk Communication Carrier Services GmbH, Elephant Talk Communication Schweiz GmbH, Elephant Talk Communication (Europe) GmbH and the subsidiary Elephant Talk Communications Premium Rate Services Netherlands B.V.;
		•	Elephant Talk Telecomunicação do Brasil LTDA, is owned 90% by Elephant Talk Europe Holding B.V. and 10% by Elephant Talk Communication Holding AG;
		•	Elephant Talk Europe Holding B.V.'s majority (100%) owned subsidiary Elephant Talk Middle East & Africa (Holding) W.L.L., its wholly owned (100%) subsidiaries Elephant Talk Middle East & Africa (Holding) Jordan L.L.C., and its majority owned (99%) Elephant Talk Bahrain W.L.L.;
		•	its wholly-owned subsidiary Elephant Talk Limited (“ETL”) and its majority owned (50.54%) subsidiary Elephant Talk Middle East & Africa FZ-LLC and 100% owned Elephant Talk Communications France S.A.S.;
		•	its wholly-owned subsidiary Elephant Talk North America, Corp;
		•	its wholly-owned subsidiary ValidSoft Limited (Ireland) and its wholly-owned subsidiary ValidSoft UK Limited;
		•	its wholly-owned subsidiary Elephant Talk Group International B.V., based in The Netherlands, and
		•	Elephant Talk Europe Holding B.V.'s majority owned subsidiary (99,998%) ET de Mexico S.A.P.I. de C.V. and its majority owned subsidiary (99%) Asesores Profesionales ETAK S. de RL. de C.V.
	Business combinations:
	On April 1, 2013, the Company, through its subsidiary Elephant Talk North America Corp, entered into an asset purchase agreement to acquire most of the assets of Telnicity LLC, a company established in the US (see Note 9). The assets and operations are consolidated into the financials of the Company as of April 1, 2013. All intercompany balances and transactions are eliminated in consolidation.
	Foreign Currency Translation
	The functional currency is Euros for the Company's wholly-owned subsidiary Elephant Talk Europe Holding B.V. and its subsidiaries, Euros for its wholly-owned subsidiary Elephant Talk Global Holding B.V., the Hong Kong Dollar for its wholly-owned subsidiary ETL and the British Pound Sterling for its wholly-owned subsidiary ValidSoft. The financial statements of the Company were translated to USD using period-end exchange rates as to assets and liabilities and average exchange rates as to revenues and expenses, and capital accounts were translated at their historical exchange rates when the capital transaction occurred. In accordance with ASC 830, Foreign Currency Matters, net gains and losses resulting from translation of foreign currency financial statements are included in the statement of stockholder's equity as other comprehensive income (loss). Foreign currency transaction gains and losses are included in consolidated income/(loss), under the line item ‘Other income/(expense)'.
	Use of Estimates
	The preparation of the accompanying financial statements conforms with accounting principles generally accepted in the U.S. and requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Significant areas of estimates include bad debt allowance, valuation of financial instruments, useful lives and share-based compensation. Actual results may differ from these estimates under different assumptions or conditions.
	Cash and Cash Equivalents
	For purposes of the cash flow statements, the Company would normally consider all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. The Company has full access to the whole balance of cash and cash equivalents on a daily basis without any delay.
	Financing Receivables
	The financing receivables reported as per December 31, 2014 relate to the securitization of assets and transfers of certain contracts of the 2014 10% Term Loan Agreement (see Note 15), were still pending to be finalized as of December 31, 2014. The Company agreed with the lender to withhold $2,000,000 from the total financing until certain post-closing conditions were met by the Company. On January 12th, 2015 the Company fulfilled the post-closing conditions upon which the financing receivable was fully released to the Company.
	Restricted Cash
	Restricted cash as of December 31, 2014 and 2013 was $312,935 and $191,600 respectively, and consists of cash deposited in blocked accounts as bank guarantees for national interconnection, wholesale agreements with telecom operators and a bid offer guarantee.
	Accounts Receivables, Net
	The Company's customer base consists of a geographically dispersed customer base. The Company maintains an allowance for potential credit losses on accounts receivable. The Company makes ongoing assumptions relating to the collectability of our accounts receivable. The accounts receivable amounts presented on our balance sheets include reserves for accounts that might not be collected. In determining the amount of these reserves, the Company considers its historical level of credit losses. The Company also makes judgments about the creditworthiness of significant customers based on ongoing credit evaluations, and the Company assesses current economic trends that might impact the level of credit losses in the future. The Company's reserves have generally been adequate to cover its actual credit losses. However, since the Company cannot reliably predict future changes in the financial stability of its customers, it cannot guarantee that its reserves will continue to be adequate. If actual credit losses are significantly greater than the reserves, the Company would increase its general and administrative expenses and increase its reported net losses. Conversely, if actual credit losses are significantly less than our reserve, this would eventually decrease the Company's general and administrative expenses and decrease its reported net losses. Allowances are recorded primarily on a specific identification basis. See Note 4 of the Financial Statements for more information.
	Leasing Arrangements
	At the inception of a lease covering equipment or real estate, the lease agreement is evaluated under the criteria of ASC 840, Leases. Leases meeting one of the four key criteria are accounted for as capital leases and all others are treated as operating leases. Under a capital lease, the discounted value of future lease payments becomes the basis for recognizing an asset and a borrowing, and lease payments are allocated between debt reduction and interest. For operating leases, payments are recorded as rent expense. Criteria for a capital lease include (i) transfer of ownership during the lease term; (ii) existence of a bargain purchase option under terms that make it likely to be exercised; (iii) a lease term equal to 75 percent or more of the economic life of the leased equipment; and (iv) minimum lease payments that equal or exceed 90 percent of the fair value of the property. Subsequent to initial recognition, the asset is accounted for in accordance with the accounting policy applicable to that type of asset. The assets are amortized as per our accounting policy for property & equipment, and intangibles, as applicable.
	Revenue Recognition and Deferred Revenue
	Revenue represents amounts earned for (non-software) arrangements consisting of hosting subscriptions for mobile and security solutions. We also offer customer support and professional services related to implementing and supporting our suite of applications. Revenues generally are recognized net of any taxes collected from customers and subsequently remitted to governmental authorities.
	Hosting subscriptions provide customers access to our software on a subscription basis, and support services (e.g. Network operating costs and second line helpdesk) related to those arrangements. Hosting subscriptions are recognized ratably over the contract term commencing with the date our service is made available to customers and when all of the following conditions have been met: (i) there is persuasive evidence of an arrangement; (ii) delivery has occurred; (iii) the fee is fixed or determinable; and (iv) collectability of the fee is reasonably assured.  Revenue is recorded as deferred revenue before all of the relevant criteria for revenue recognition are satisfied.
	Beginning in 2013, when our business transitioned form the landline business to the mobile and security solutions business, the Company entered into multiple element arrangements which are accounted in accordance with ASC 605-25 “Revenue Recognition-Multiple Element Arrangements”
	The elements in a multiple element arrangement are identified and are separated into separate units of accounting when both of the following criteria are met: The delivered item or items have value to the customer on a stand-alone basis, meaning the delivered item or items have value on a standalone basis if it sold separately by any vendor or the customer could resell the delivered item or items on a stand-alone basis. And if the arrangement includes a general right of return related to the delivered item, delivery or performance of the undelivered item or items are considered probably and substantially in the control of the Company. Total consideration of a multiple-element arrangement is then allocated using the relative selling price method using the hierarchy prescribed in ASC 605-25. In accordance with that hierarchy if fair value of the vendor specific objective evidence (VSOE) or, third-party evidence (TPE) does not exist for the element, then the best estimated selling price (BESP) is used.
	Since the Company does not have neither VSOE nor TPE the Company determines BESP for all deliverables in their Hosting arrangements. In determining the BESP, the Company considering multiple factors which include, and are not limited to, the following: i) gross margin objectives and internal costs for services; ii) pricing practices, market conditions, iii) competitive landscape and iv) growth strategy .
	In accordance, management's judgment is applied regarding, among other aspects, conformance with acceptance criteria and if delivery of services has occurred and the degree of completion.
	In the paragraphs below we explain the revenue recognition policy for each element.
	For the mobile solutions services the Company recognizes revenues from customers accessing our cloud-based application suite in two different service offerings, namely managed services and bundled services.
	For managed services, revenues are recognized for network administration services provided to end users on behalf of Mobile Network Operators (MNO) and virtual Mobile Network Operators (MVNO's). Managed service revenues are recognized monthly based on an average number of end-users managed and calculated on a pre-determined service fee per user. For bundled services, the Company provides both network administration as well as mobile airtime management services. Revenues for bundled services are recognized monthly based on an average number of end-users managed and mobile air time and calculated based on a pre-determined service fee. Technical services that meet the criteria to be separated as a separate unit of accounting is recognized as the services are performed. Otherwise they are deferred and recognized over the contract term.. Our arrangements with customers do not provide the customer with the right to take possession of the software supporting the cloud-based application service at any time.
	For the security solutions we recognize revenues primarily from SIM (Subscriber Identity Module) lookup services using the VALid-SSD platform. Security solutions revenue is recognized based on the number of SIM lookups performed and calculated based on a pre-determined service fee per lookup. Other revenues recognized in the security business include consulting services which are recognized as the services are performed.
	Telecommunication revenues were recognized when delivery occurred based on a pre-determined rate and number of user minutes and number of calls that the Company has managed in a given month.
	Professional services and other revenue include fees from consultation services to support the business process mapping, configuration, data migration, integration and training. Amounts that have been invoiced are recorded in accounts receivable and in deferred revenue or revenue, depending on whether the revenue recognition criteria have been met. Revenue for professional and consulting services in connection with an implementation or implantation of a new customer that are deemed not to have stand-alone value is recognized over the contractual period commencing when the subscription service is made available to the customer. Revenue from other professional services that provide added value such as new features or enhancements to the platform, are deferred and begin revenue recognition when the feature is activated over the longer of the estimated customer life or contract term
	Our consideration of whether our hosted solutions and the associated professional services/consulting or other services are to be accounted separately or as one combined element of the arrangement includes the following:
		•	professional services/consulting for implementation and integration, are not deemed to have standalone value, or
		•	professional services related to optional services engagements that are not essential to the functionality of our core platform and optional services arrangements, and are considered to have standalone value.
	Cost of Revenues and Operating Expenses
	Cost of Service
	Cost of service includes origination, termination, network and billing charges from telecommunications operators, costs of telecommunications service providers, network costs, data center costs, facility cost of hosting network and equipment and cost in providing resale arrangements with long distance service providers, cost of leasing transmission facilities, international gateway switches for voice, data transmission services, and the Cost of professional services of staff directly related to the generation of revenues, consisting primarily of employee-related costs associated with these services, including share-based expenses and the cost of subcontractors. Cost of service excludes depreciation and amortization.
	Research and Development Expense
	Research and development expenditures are expensed in the period incurred, and these expenses are included within the operating expenses function Product Development.
	Costs incurred during the application development stage of internal-use software projects, such as those used in the Company's operations, are capitalized in accordance with the accounting guidance for costs of computer software developed for internal use in ASC 350-40. There are three main stages of computer software development. These stages are defined as (1) the preliminary project stage, (2) the application development stage, and (3) the post-implementation / operation stage. Only costs included in the application development stage are eligible for capitalization. Capitalization of costs begins once management authorizes and commits funding and the preliminary project stage is completed. Capitalized costs are amortized on a straight-line basis. When assigning useful lives to internal-use software, the Company considers the effects of obsolescence, competition, technology, and other economic factors.
	Product Development costs for the period ended December 31, 2014, 2013 and 2012 were $7,228,663, $6,091,484 and $6,803,509, respectively. During the period ended December 31, 2014 and 2013, the Company capitalized $4,674,199, $3,505,742 and $1,731,341, respectively.
	Reporting Segments
	ASC 280, Segment Reporting (“ASC 280”), defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performances. The business operates as one single segment and discrete financial information is based on the whole, not segregated; and is used by the chief decision maker accordingly.
	Financial Instruments
	The carrying values of cash and cash equivalents, restricted cash, accounts receivable, accounts payable and customer deposits approximate their fair values based on their short-term nature. The recorded values of long-term debt approximate their fair values, as interest approximates market rates. The Company's conversion feature, a derivative instrument, is recognized in the balance sheet at its fair values with changes in fair market value reported in earnings.
	Fair Value Measurements
In accordance with ASC 820, Fair Value Measurement (“ASC 820”), the Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability (i.e., the exit price) in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.
Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company's assumptions about the inputs that market participants would use in pricing the asset or liability developed based on the best information available in the circumstances.
The fair value hierarchy is categorized into three levels based on the inputs as follows:
Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date.
Level 2 – Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these financial instruments include cash instruments for which quoted prices are available but are traded less frequently, derivative instruments whose fair values have been derived using a model where inputs to the model are directly observable in the market and instruments that are fair valued using other financial instruments, the parameters of which can be directly observed.
Level 3 – Instruments that have little to no pricing observability as of the reported date. These financial instruments are measured using management's best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation.
The degree of judgment exercised by the Company in determining fair value is greatest for securities categorized in Level 3. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined by the lowest level input that is significant to the fair value measurement.
The Company has three asset groups that are valued at fair value categorized within Level 3: Warrant liabilities (recurring measurement), goodwill and intangibles (non-recurring measurements) for the impairment test. Below are discussions of the main assumptions used for the recurring measurements.
Recurring Measurement - Warrant Liabilities (see also Note 19)
Number of Outstanding Warrants
The number of outstanding warrants is adjusted every re-measurement date after deducting the exercise or exchange of any outstanding warrants during the previous reporting period.
Stock Price at Valuation Date
The closing stock price at re-measurement date being the last available closing price of the reporting period taken from www.nasdaq.com.
Exercise Price
The exercise price is fixed and determined under the terms - of the financing facility it was issued.
Remaining Term
The remaining term is calculated by using the contractual expiration date of the 8% Senior Secured Convertible Note at the moment of re-measurement.
Expected Volatility
Management estimates expected cumulative volatility giving consideration to the expected life of the note and calculated the annual volatility by using the continuously compounded return calculated by using the share closing prices of an equal number of days prior to the maturity date of the note (reference period). The annual volatility is used to determine the (cumulative) volatility of the Company´s common stock (=nnual volatility * square root (expected life)).
Risk-Free Interest Rate
Management estimates the risk-free interest rate using the “Daily Treasury Yield Curve Rates” from the US Treasury Department with a term equal to the reported rate, or derived by using both spread in intermediate term and rates, up to the maturity date of the 8% Senior Secured Convertible Note.
Expected Dividend Yield
Management estimates the expected dividend yield by giving consideration to the Company´s current dividend policies as well as those anticipated in the future considering the Company´s current plans and projections.
Exchange Condition
The warrant holder has the option to do a cashless exchange of warrants at certain exchange conditions described in the warrants. The valuation for the exchange is based on a Black-Scholes calculation with pre-determined variables such as volatility (135%), remaining term (5 years), risk-free rate (variable), dividend yield (0%), exercise price ($0.887) and market price (closing bid price one day prior to the exchange date).
Mandatory Exercise Condition
Management's estimate for the likelihood of being able to force a mandatory exercise of the warrants prior to the maturity of the warrant agreement.
Share-based Compensation
The Company follows the provisions of ASC 718, Compensation-Stock Compensation, (“ASC 718”). Under ASC 718, share-based awards are recorded at fair value as of the grant date and recognized as expense with an adjustment for forfeiture over the employee's requisite service period (the vesting period, generally up to three years). The share-based compensation cost based on the grant date fair value is amortized over the period in which the related services are received.
To determine the value of our stock options at grant date under our employee stock option plan, the Company uses the Black-Scholes option-pricing model. The use of this model requires the Company to make a number of subjective assumptions. The following addresses each of these assumptions and describes our methodology for determining each assumption:
Expected Life
The expected life represents the period that the stock option awards are expected to be outstanding. The Company uses the simplified method for estimating the expected life of the option, by taking the average between time to vesting and the contract life of the award.
Expected Volatility
The Company estimates expected cumulative volatility giving consideration to the expected life of the option of the respective award, and the calculated annual volatility by using the continuously compounded return calculated by using the share closing prices of an equal number of days prior to the grant-date (reference period). The annual volatility is used to determine the (cumulative) volatility of its Common Stock (=nnual volatility x square root (expected life)).
Forfeiture rate
The Company is using the aggregate forfeiture rate. The aggregate forfeiture rate is the ratio of pre-vesting forfeitures over the awards granted (pre-vesting forfeitures/grants). The forfeiture discount (additional loss) is released into the profit and loss in the same period as the option vesting-date. The forfeiture rate is actualized every reporting period.
Risk-Free Interest Rate
The Company estimates the risk-free interest rate using the “Daily Treasury Yield Curve Rates” from the U.S. Treasury Department with a term equal to the reported rate, or derived by using both spread in intermediate term and rates, to the expected life of the award.
Expected Dividend Yield
The Company estimates the expected dividend yield by giving consideration to our current dividend policies as well as those anticipated in the future considering our current plans and projections. The Company does not currently calculate a discount for any post-vesting restrictions to which our awards may be subject.
Income Taxes
Current tax is based on the income or loss from ordinary activities adjusted for items that are non-assessable or disallowable for income tax purpose and is calculated using tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognized for the expected future tax benefit to be derived from tax losses and tax credit carry-forwards. Establishment of a valuation allowance is provided when it is more likely than deferred taxes will not be realized.
In the ordinary course of a global business, there are many transactions and calculations where the ultimate tax outcome is uncertain. Some of these uncertainties arise as a consequence of revenue sharing and reimbursement arrangements among related entities, the process of identifying items of revenue and expenses that qualify for preferential tax treatment and segregation of foreign and domestic income and expense to avoid double taxation.
The Company files federal income tax returns in the US, various US state jurisdictions and various foreign jurisdictions. The Company's income tax returns are open to examination by federal, state and foreign tax authorities, generally for the years ended December 31, 2008 and later, with certain state jurisdictions open for audit for earlier years. The Company's policy is to record estimated interest and penalties on unrecognized tax benefits as part of its income tax provision.
Comprehensive Income/ (Loss)
Comprehensive income/ (loss) include all changes in equity during a period from non-owner sources. For the years ended December 31, 2014 and 2013, the Company's comprehensive income/ (loss) consisted of its net loss and foreign currency translation adjustments.
Business Combinations
The acquisition method of accounting for business combinations as per ASC 805, Business Combinations (“ASC 805”), requires us to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the Company may adjust the provisional amounts recognized for a business combination).
Under the acquisition method of accounting, the identifiable assets acquired, the liabilities assumed, and any non-controlling interests acquired in the acquisition are recognized as of the closing date for purposes of determining fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, over the net of the acquisition date fair value of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not considered part of consideration and the Company charges them to general and administrative expense as they are incurred.
During the measurement period, the Company adjusts the provisional amounts recognized at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized as of that date. Measurement period adjustments are reflected retrospectively in all periods being presented in the financial statements.
Goodwill
The Company records goodwill when the fair value of consideration transferred in a business combination exceeds the fair value of the identifiable assets acquired and liabilities assumed. Goodwill and other intangible assets that have indefinite useful lives are not amortized, but the Company tests them for impairment annually during its fourth fiscal quarter and whenever an event or change in circumstances indicates that the carrying value of the asset is impaired.
The authoritative guidance for the goodwill impairment model includes a two-step process. First, it requires a comparison of the carrying value of the reporting unit to its fair value. If the fair value is determined to be less than the carrying value, a second step is performed. In the second step, the Company compares the implied fair value of goodwill to its carrying value in the reporting unit. The shortfall of the fair value below carrying value, if any, would represent the amount of goodwill impairment charge. We are using the criteria in ASU no. 2011-08 Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment, which permits the Company to make a qualitative assessment of whether it is more likely than not than not that a reporting unit's fair value is less than the carrying amount before applying the two-step goodwill impairment test. If the Company concludes that it is not more likely than not that the fair value of a reporting unit is less that its carrying amount, it would not need to perform the two-step impairment test for that reporting unit.
The Company tests goodwill for impairment in the fourth quarter of each fiscal year, or sooner should there be an indicator of impairment as per ASC 350, Intangibles – Goodwill and Other. The Company periodically analyzes whether any such indicators of impairment exist. Such indicators include a sustained, significant decline in the Company's stock price and market capitalization, a decline in the Company's expected future cash flows, a significant adverse change in legal factors or in the business climate, unanticipated competition, and/or slower growth rate, among others. In the Company's case, the indicator is the continuing losses.
Long-lived Assets and Intangible Assets
In accordance with ASC 350, Intangibles – Goodwill and Other (“ASC 350”), intangible assets are carried at cost less accumulated amortization and impairment charges. Intangible assets are amortized on a straight-line basis over the expected useful lives of the assets, between three and ten years. Other indefinite life intangible assets are reviewed for impairment in accordance with ASC 350, on an annual basis, or whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Measurement of any impairment loss for long-lived assets and amortizing intangible assets that management expects to hold and use is tested for impairment when amounts may not be recoverable. Impairment is measured based on the amount of the carrying value that exceeds the fair value of the asset.
Property and Equipment, Internal Use Software and Third Party Software
Property and equipment are initially recorded at cost. Additions and improvements are capitalized, while expenditures that do not enhance the assets or extend the useful life are charged to operating expenses as incurred. Included in property and equipment are certain costs related to the development of the Company's internally developed software technology platform.
The Company has adopted the provisions of ASC 350-40, Accounting for the Costs of Computer Software developed or obtained for internal use (former AICPA SOP 98-1, “ASC 350-40”), and therefore the costs incurred in the preliminary stages of development are expensed as incurred. The Company capitalizes all costs related to software developed or obtained for internal use when management commits to funding the project; the preliminary project stage is completed and when technological feasibility is established. Software developed for internal use has generally been used to deliver hosted services to the Company's customers. Technological feasibility is considered to have occurred upon completion of a detailed program design that has been confirmed by documenting the product specifications, or to the extent that a detailed program design is not pursued, upon completion of a working model that has been confirmed by testing to be consistent with the product design. Once a new functionality or improvement is released for operational use, the asset is moved from the property and equipment category “construction in progress” (“CIP”) to a property and equipment asset subject to depreciation in accordance with the principle described in the previous sentence. In this account management also records equipment acquired from third parties, until it is ready for use. Capitalization of costs ceases when the project is substantially complete and ready for its intended use. Depreciation is applied using the straight-line method over the estimated useful lives of the assets once the assets are placed in service. Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. There were no impairments to internal use software during the twelve month periods ended December 31, 2014, 2013 and 2012, respectively.
Recent Accounting Pronouncements
In August 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in US auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). For all entities, the new requirements are effective for annual periods ending after December 15, 2016. Early application is permitted. Management does not expect that the adoption of this standard will have a material effect on the Company´s financial statements.
In May 2014, as part of its ongoing efforts to assist in the convergence of US GAAP and International Financial Reporting Standards, the FASB issued a new standard related to revenue recognition. Under the new standard, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The new standard will be effective for the Company beginning January 1, 2017 and early adoption is not permitted. The adoption of this standard did not have had a material effect on the Company´s financial statements.
In April 2014, the FASB issued ASU-2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”, which amends the definition of a discontinued operation in Accounting Standards Codification Topic 205-20 (Presentation of Financial Statements – Discontinued Operations) and requires entities to disclose additional information about disposal transactions that do not meet the discontinued operations criteria. The ASU redefines a discontinued operation as a component or group of components of an entity that (1) has been disposed of by sale or other than by sale or classified as held for sale and (2) represents a strategic shift that has (or will have) a major effect on an entity's operations and results includes the disposal of a major geographic area, a major line of business, a major equity investment, or other major parts of an entity. The ASU is effective prospectively for disposals of components classified as held for sale in periods on or after December 15, 2014. The adoption of this standard did not have had a material effect on the Company´s financial statements.

Allowance_for_Doubtful_Account

Allowance for Doubtful Accounts	12 Months Ended
	Dec. 31, 2014
Allowance for Doubtful Accounts [Abstract]
Allowance for Doubtful Accounts	Note 3. Allowance for Doubtful Accounts
	Accounts receivable are presented on the balance sheet net of estimated uncollectible amounts. The Company records an allowance for estimated uncollectible accounts in an amount approximating anticipated losses. Individual uncollectible accounts are written off against the allowance when collection of the individual accounts appears doubtful.  The Company recorded an allowance for doubtful accounts of $0 and $7,693 as of December 31, 2014 and 2013, respectively.
	Changes in the allowance for doubtful accounts are as follows:
	Allowance for	Balance		Currency			Total Allowance		Additions-		Release for			Balance at
	doubtful	at the		revaluation			for doubtful		allowance for		doubtful			the end of
	accounts	beginning		B			accounts		doubtful		accounts			the period
		of the					A+B		accounts
		period
		A
	Year ended December 31, 2014	$	7,693	$	(2,105	)	$	5,588	$	31,540	$	(37,128	)	$	-
	Year ended December 31, 2013	$	559,120	$	8,313		$	567,433	$	22,005		(581,745	)	$	7,693
	Year ended December 31, 2012	$	436,546		5,180		$	441,726	$	117,394	$	-		$	559,120

Prepaid_Expenses_and_Other_Cur

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2014
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid Expenses and Other Current Assets	Note 4. Prepaid Expenses and Other Current Assets
	Prepaid expenses and other current assets were recorded at $2,478,681 as of December 31, 2014, compared with $2,254,213 as of December 31, 2013. As of December 31, 2014, $742,782 of the prepaid expenses was related to prepaid Value Added Tax (“VAT”). On December 31, 2013, prepaid VAT represented $732,838.

Other_Assets

Other Assets	12 Months Ended
	Dec. 31, 2014
Other Assets [Abstract]
Other Assets	Note 5. Other Assets
	Other assets at December 31, 2014 and December 31, 2013 are long-term in nature, and consist of long-term deposits, deferred financing costs and loans to related parties amounting to $1,600,334 and $1,412,408, respectively, broken down as follows:
	Long-term Deposit
	As of December 31, 2014, there was $653,002 in long-term deposits made to various telecom carriers during the course of operations and a deposit to the French Tax Authorities, compared with $771,193 as of December 31, 2013. The deposits are refundable at the termination of the business relationship with the carriers.
	Deferred Financing Costs
	During 2014, the Company accounted for financing costs of $710,094 for legal, securitization and various other consultancy expenses, related to the issuance of the 2014 10% Credit Facility (refer to Note 14 and 15). These costs will be amortized and expensed using the effective interest method over the term of the facility. The net deferred financing cost balances was $682,878 as of December 31, 2014, compared with $477,673 as of December 31, 2013.
	Loans to Third Parties
	In 2013, the Company agreed to provide a loan to a third party at an interest rate of 5% per annum, with an option to acquire an equity interest. The loan was provided to fund the development and exploitation of applications using electronic medical health records. The loan will be repaid at the completion of the proof of concept, which is a prototype that is designed to determine feasibility of the application development, which will not occur before the end of 2015. The loan has been provided in a number of tranches, the last one was on April 7, 2014 for additional $50,000. The carrying value of the loan was $264,454 and $160,518 as of December 31, 2014 and December 31, 2013, respectively.

Property_and_Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2014
Property and Equipment [Abstract]
Property and Equipment	Note 6.  Property and Equipment
	Property and equipment at December 31, 2014 and December 31, 2013 consisted of:
			Average
			Estimated
			Useful		December 31,			December 31,
			Lives		2014			2013
	Furniture and fixtures			5	$	281,214		$	314,686
	Computer, communication and network equipment			3 – 10		23,904,494			24,287,111
	Software			5		4,556,364			8,473,042
	Automobiles			5		80,860			91,580
	Construction in progress for internal use software					4,044,932			2,603,731
	Total property and equipment					32,867,864			35,770,150
	Less: accumulated depreciation and amortization					(13,548,662	)		(15,984,028	)
	Total property and equipment				$	19,319,202		$	19,786,122
	Computers, communications and network equipment includes the capitalization of our systems engineering and software programming activities. Typically, these investments pertain to the Company's:
		•	Intelligent Network (IN) platform;
		•	CRM provisioning Software;
		•	Mediation, Rating & Pricing engine;
		•	ValidSoft security software applications;
		•	Operations and business support software;
		•	Network management tools.
	Construction in progress (“CIP”) for internal use software consists of software projects in developments that have not been completed, and equipment acquired from third parties but not yet ready for service.
	The total amount of product development costs (internal use software costs) that are capitalized in Property & Equipment during the years ended December 31, 2014 and 2013 was $4,674,199 and $3,505,742, respectively.
	Upon completion of development, the assets are reclassified from CIP to the appropriate Property and Equipment category, at which point the assets begin to depreciate or amortize. During the twelve month period ended December 31, 2014, the Company transferred $4,239,491 from CIP into Property and Equipment as follows: $3,465,620 in computer equipment, $773,871 in software and $138,869 of other transfers and projects cancelled. There is also an exchange rate translation effects amounting to approximately $226,635, because costs are incurred mostly in the functional currency Euro and translated to the reporting currency, US dollar. In 2013, we capitalized $3,338,808, of which $2,029,069 was included in software and $1,309,739 is classified as computer equipment.
	The decrease in the balance of accumulated depreciation amounting to $2,435,366 is mainly due to the removal of fully depreciated computer and software assets in 2014,but it is also affected by the current year depreciation.

Intangible_Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2014
Intangible Assets [Abstract]
Intangible Assets	Note 7. Intangible Assets
	Intangible assets include customer contracts, telecommunication licenses and integrated, multi-country, centrally managed switch-based interconnects as well as ValidSoft Intellectual Property, including but not limited to software source codes, applications, customer list & pipeline, registration & licenses, patents and trademark/brands.
	Intangible assets as of December 31, 2014 and 2013 consisted of the following:
		Estimated		December 31,				December 31,
		Useful Lives		2014				2013
	Customer Contracts, Licenses , Interconnect & Technology	10-May		$	1,870,523			$	13,005,460
	ValidSoft IP & Technology	10-Jan			14,344,604				16,246,291
	Total intangible assets				16,215,127				29,251,751
	Less: Accumulated Amortization				(1,165,856	)			(11,484,600	)
	Less: Accumulated Amortization ValidSoft IP & Technology				(9,973,063	)			(9,096,474	)
	Total intangible assets, Net			$	5,076,208			$	8,670,677
	During the twelve months ended December 31, 2014, intangible assets and related accumulated amortization decreased by $13,036,625 and $9,442,156, respectively. The decrease is due to the removal from the fixed assets ledger of fully depreciated intangibles. In fiscal 2014 and 2013, the Company did not record any impairment.
	Estimated future amortization expense related to our intangible assets is:
			2015				2016				2017		2018		2019		2020 and
																	thereafter
	Interconnect licenses and contracts		$	315,517			$	240,094			$	84,222	$	64,834	$	-	$	-
	ValidSoft IP & Technology			1,837,594				1,793,777				521,378		97,241		97,241		24,310
			$	2,153,111			$	2,033,871			$	605,600	$	162,075	$	97,241	$	24,310

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2014
Goodwill [Abstract]
Goodwill	Note 8. Goodwill
	The carrying value of the Company's goodwill as of December 31, 2014 and as of December 31, 2013 was as follows:
	Goodwill	December 31,		December 31,
		2014		2013
	Goodwill ValidSoft Ltd	$	2,964,423	$	3,359,210
	Goodwill Morodo Ltd.		197,440		223,615
	Goodwill Telnicity		190,401		190,401
	Total	$	3,352,264	$	3,733,226
	The decrease in the carrying value of goodwill related to ValidSoft and Morodo in 2014, compared to 2013, is because the goodwill is recorded in Euro entities, while our reporting currency is the US dollar. There has been a significant decline in the foreign exchange rate between the US dollar and the Euro during fiscal 2014.
	During the fourth quarter of 2014, the Company commenced its annual goodwill impairment test for 2014 and after considering qualitative factors including our market capitalization and the Company's 2015 outlook, management concluded that a two-step goodwill impairment test was not required.
	Goodwill represents the excess of cost over the fair value of assets. Goodwill is not amortized, but instead is evaluated for impairment using a discounted cash flow model and other measurements of fair value such as market comparable transactions. The authoritative guidance for the goodwill impairment model includes a two-step process. First, it requires a comparison of the book value of net assets to the fair value of the reporting unit that have goodwill assigned to them. If the fair value is determined to be less than the book value, a second step is performed to compute the amount of impairment. In the second step, a fair value for goodwill is estimated, based in part of the fair value of the reporting unit used in the first step, and is compared to its carrying value. The shortfall of the fair value below carrying value, if any, would represent the amount of goodwill impairment.
	The Company assesses goodwill for impairment during the fourth quarter of each year, or sooner should there be an indicator of impairment. The Company periodically analyzes whether any such indicators of impairment exists. Such indicators include a sustained, significant decline in the Company's stock price and market capitalization, a decline in the Company's expected future cash flows, a significant adverse change in legal factors or in the business climate, unanticipated competition, and/or slower growth rate, among others. After considering qualitative factors including the Company's market capitalization and the Company's previously announced outlook for 2014, it concluded that, for the third quarter of 2014, a goodwill impairment test was required. In performing the first step of the two-step goodwill impairment test, the Company determined that the fair value of the Company as a single reporting unit, measured by the Company's market capitalization, exceeded the carrying value by a significant amount indicating no impairment was necessary.

The_acquisition_of_assets_of_T

The acquisition of assets of Telnicity	12 Months Ended
	Dec. 31, 2014
The acquisition of assets of Telnicity [Abstract]
The acquisition of assets of Telnicity	Note 9. The acquisition of assets of Telnicity
	On April 1, 2013, the Company, through its subsidiary Elephant Talk North America Corp, entered into an asset purchase agreement to acquire most of the assets of Telnicity LLC, a company established in the U.S. The transaction was accounted for as a business combination. The assets provide access to the U.S. mobile telecommunications market through Telnicity's relationships with several major U.S.-based mobile telecommunication companies as well as its complementary technological mobile capabilities.
	On March 31, 2014, the Company completed the purchase price allocation of the acquisition. The net assets and operations were consolidated into the financial statements of the Company commencing April 1, 2013. The total purchase price for Telnicity was $1,180,000, which consisted of 1,000,000 shares of the Company's common stock. The Company recorded originally $989,599 of identifiable intangible assets, based on the estimated fair values of the assets, and $190,401 of residual goodwill. In order to complete the allocation, the Company reviewed and adjusted accordingly the forecasts used for the valuation, and adjusted also the discount rate, which resulted in an reclassification of the values assigned to the intangible assets, with no consequence for the amount recorded as goodwill.
	Consideration paid	Total
		Consideration
	Number of shares of Common Stock		1,000,000
	Fair value of the share price at April 1, 2013	$	1.18
	Total Consideration Paid	$	1,180,000
	Following the valuation of Telnicity, the Company allocated the above purchase price to the identifiable assets and liabilities. A summary of the assets acquired assumed for Telnicity are:
	Estimated fair values:
	Assets acquired	$	989,599
	Liabilities assumed		-
	Net assets acquired		989,599
	Consideration paid		1,180,000
	Goodwill	$	190,401

Accounts_payable_and_Customer_

Accounts payable and Customer Deposits	12 Months Ended
	Dec. 31, 2014
Accrued Expenses [Abstract]
Accounts payable and Customer Deposits	Note 10. Accounts payable and Customer Deposits
	As of December 31, 2014 and December 31, 2013, the accounts payable and customer deposits are accrued expenses were comprised of the following:
		December 31,		December 31,
		2014		2013
	Accounts payable	$	1,795,240	$	2,538,479
	Customer deposits		60,774		48,183
	Total Accounts payable and Customer Deposits	$	1,856,014	$	2,586,662
	The customer deposits relate to Dutch MVNOs, who must provide a deposit as a guarantee. The deposit is returnable upon termination of the relationship.

Loans_Payable

Loans Payable	12 Months Ended
	Dec. 31, 2014
Loans Payable [Abstract]
Loans Payable	Note 11. Loans Payable
	Loans payable at December 31, 2014 and 2013 are summarized as follows:
			December		December
				31, 2014		31, 2013
	Installment loan payable due December 24, 2006, secured by personal guarantees of two stockholders, a former director, and a third party		$	320,231	$	320,358
	Installment loan payable, monthly principal and interest payments of $2,798 including interest at bank's prime rate plus 1.5% per annum, 8.25% at November 30, 2008, due December 24, 2011, secured by personal guarantees of three stockholders and a former director			254,594		254,696
	Installment loan payable, monthly principal and interest payments of $1,729 including interest at bank's prime rate plus 1.5% per annum, 8.25% at November 24, 2008, due June 28, 2009, secured by personal guarantees of three stockholders and a former director			103,855		103,897
	Term loan payable, monthly payments of interest at bank's prime rate, 7.0% at December 31, 2007			283,589		283,703
	Total		$	962,269	$	962,654
	As of December 31, 2014 and 2013, the overdraft balance related to this loan amounted to $433,366 and $391,436, respectively.
	In 2004, Elephant Talk Ltd, a subsidiary of the Company, executed a credit facility with a bank in Hong Kong pursuant to which Elephant Talk Ltd. borrowed funds. The interest rate and default payment interest rate were charged at 2% and 6% per annum respectively, above the lender's Hong Kong Dollar Prime Rate quoted by the lender from time to time. The Company has not guaranteed the credit facility nor is it otherwise obligated to pay funds drawn upon it on behalf of Elephant Talk Ltd.
	In December 2009 Chong Hing Bank Limited, formerly known as Liu Chong Hing Bank Limited, a foreign banking services company based in Hong Kong (Bank), commenced a lawsuit in the California Orange County Superior Court called Chong Hing Bank Limited v. Elephant Talk Communications, Inc., Case No. 30-2009-00328467.
	The Bank alleged that it entered into various installment and term loan agreements and an overdraft account with ETL, a wholly-owned Hong Kong subsidiary of the Company. Various former officers and directors of ETL personally guaranteed the loans and overdraft account.
	The Bank alleged that ETL was in default on the loans and overdraft account, and that approximately $1,395,635 including interest and default interest was due. The Bank alleged that the Company was directly liable to repay the loans and overdraft account as a successor in interest to ETL or because the Company expressly or impliedly assumed direct liability for the loans and overdraft account. The Company denied the Bank's allegations and asserted several affirmative defenses. The Company contended that it had no direct liability to the Bank, and that the Bank must pursue its recourse against ETL and its personal guarantors.
	The Bank and the Company tried the case to the court without a jury between October, 5 and 12, 2011. The court found, among other things, that
		•	The Company was not liable as a successor in interest or otherwise on the Bank loans and overdraft account to ETL;
		•	The Company was not liable on the Bank's claims because the Bank filed its action after the applicable California 4-year statute of limitations had expired; and
		•	The Company was not liable to the Bank under the alternative theories of negligent or intentional misrepresentation.
	The court entered judgment in favor of Elephant Talk Communications Corp. and against the Bank on December 14, 2011, and awarded the Company $5,925 in costs. The judgment became final on February 16, 2012. The Company continues to accrue for the overdraft, the loans and related interest since its subsidiary ETL in Hong Kong, alleged by the Bank as the contractual party, may be still held liable for these loans.

Deferred_Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2014
Deferred Revenue [Abstract]
Deferred Revenue	Note 12. Deferred Revenue
	As a result of the Company's restatement described in Note 35 to the Financial Statements and in accordance with GAAP, revenue that had originally been recognized in 2013 is now being recognized ratably over an extended timeframe. The balance sheet reflects a significant increase in deferred revenue, which will be recognized in revenue over the service period of the contract, which management has estimated to be the greater of the expected life of the customer or the contract which for Iusacell 60 months (i.e. 5 years contract).
	Because the Company recognizes revenue upon performance of services, deferred revenue represents amounts received from the customers for which either delivery has not occurred or against future sales of services. As of December 31, 2014, the balance of short term deferred revenue was $8,813,385 and long term portion was $2,434,257, totaling $11,247,642. For the corresponding period in 2013, the short term deferred revenue balance was $271,767 and the long term portion was $2,364,389, totaling $2,636,156.

Accrued_expenses

Accrued expenses	12 Months Ended
	Dec. 31, 2014
Accrued Expenses [Abstract]
Accrued Expenses	Note 13. Accrued Expenses
	As of December 31, 2014 and December 31, 2013, the accrued expenses were comprised of the following:
		December 31,		December 31,
		2014		2013
	Accrued Selling, General & Administrative expenses	$	1,863,020	$	2,271,086
	Accrued cost of service		291,553		547,111
	Accrued taxes (including VAT)		570,616		255,577
	Accrued interest payable		1,184,418		1,300,101
	Other accrued expenses		152,045		587,428
	Total accrued expenses	$	4,061,652	$	4,961,303
	Within accrued taxes is income taxes payable as of December 31, 2014 amounting to $8,029. See Note 28 of the Financial Statements for more information.
	Accrued Selling, General and Administrative expenses include social security premiums, personnel related costs such as payroll taxes, provision for holiday allowance, accruals for marketing& sales expenses, and office related expenses.

Conversion_into_Equity_of_the_

Conversion into Equity of the 2013 10% Related Party Convertible Note (Convertible Note One [Member])	12 Months Ended
	Dec. 31, 2014
Convertible Note One [Member]
Debt Instrument [Line Items]
10% Convertible Note	Note 14. Conversion into Equity of the 2013 10% Related Party Convertible Note
	The following table shows the composition of the 2013 10% Related Party Convertible Note as shown in the Consolidated Balance Sheets:
			December 31,
			2013
	10% Convertible Note (principal amount)		€	2,000,000
	Exchange rate December 31, 2013: EURO 0.7264=$1
	10% Convertible Note		$	2,753,304
	Less:
	Debt Discount (Beneficial Conversion Feature)			(728,332	)
	Debt Discount (Extended Warrants)			(849,453	)
	Debt Discount (Warrants)			(141,800	)
	10% Related Party Convertible Note (Net of Debt Discount of $1,719,585 as per December 31, 2013)		$	1,033,719
	On July 15, 2014, the Company entered into a certain note conversion letter agreement (the “Conversion Agreement”) and a certain warrant amendment letter agreement (the “Warrant Amendment”) with Mr. Moncarey (a related party and Director of QAT Investments S.A. and QAT II Investments S.A., affiliates of the Company) to, among other things,
		•	immediately convert the convertible note issued on August 17, 2013, due July 2, 2014 (the “Maturity Date”), pursuant to which the Company borrowed a principal amount of €2,000,000 ($2,723,000 as of July 15, 2014) at an interest rate of 10% per annum (“the 2013 10% Related Party Convertible Note”) into a number of shares of Common Stock. The 2013 10% Related Party Convertible Note permits conversion, in whole or in part, at the option of Mr. Moncarey, into a number of shares of Common Stock, par value $0.00001 of the Company (the “Common Stock”) equal to the quotient of the Outstanding Balance (as defined in the 2013 10% Related Party Convertible Note) divided by a Conversion Price of $0.70, modified from the original conversion price of $0.887 per share or 4,238,501 shares of the Company's Common Stock, which amounted to $2,966,951 of principal including interest, plus $824,590 as value assigned to the reduced Conversion Price, totaling $3,791,541 of equity increase.
		•	amend the warrant issued in conjunction with the issuance of the 2013 10% Related Party Convertible Note (“the 2013 Related Party Warrant”) to reduce the exercise price of the 2013 10% Related Party Warrant to $0.70 per share for the remainder of the term; and
		•	issue a warrant to Mr. Moncarey to purchase 500,000 shares of restricted Common Stock (the “July Warrant” and together with the Conversion Agreement and the Warrant Amendment, collectively, the “Transaction”).
	The July Warrant is exercisable any time after January 15, 2015 at an exercise price of $0.9228 per share (the closing price of the Company's Common Stock immediately preceding the date the July Warrant was issued).  The term of the July Warrant expires on July 15, 2019.
	The Audit and Finance Committee of the Company's Board of Directors authorized the Transaction in order to immediately satisfy the Company's obligations under the 2013 10% Related Party Convertible Note. The Transaction was subsequently ratified by the Company's Board of Directors.
	The securities underlying the Warrant Amendment, July Warrant and the shares of Common Stock issuable upon conversion of the 2013 10% Related Party Convertible Note pursuant to the Conversion Agreement have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or any state securities laws, and were offered and sold only in Europe to an “accredited investor” (as defined in Rule 501(a) of the Securities Act) pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act and Regulation D promulgated pursuant thereto.
	In connection with the reduction of the conversion price of note and warrants from $0.887 to $0.70 and the additional 500,000 warrants issued, the Company recorded an expense amounting to $1,162,322 which is included in interest expense related to debt discount and conversion feature in the consolidated statement of comprehensive loss.

The_2014_10_Term_Loan_Agreemen

The 2014 10% Term Loan Agreement (2014 10% Term Loan Agreement [Member])	12 Months Ended
	Dec. 31, 2014
2014 10% Term Loan Agreement [Member]
Debt Instrument [Line Items]
2014 10% Term Loan Agreement	Note 15. The 2014 10% Term Loan Agreement
	The following table shows the composition of the 2014 10% 3rd Term Loan Agreement as shown in the Consolidated Statement of Financial Position:
		December 31,
		2014
	2014 10% Term Loan (principal amount)	$	12,000,000
	Less:
	Debt Discount – Original Issue Discount	$	(365,231	)
	Less:
	Debt Discount – Warrants		(433,663	)
	2014 10% Term Loan (Net of Debt Discount)	$	11,201,106
	On November 17, 2014, the Company and certain of its subsidiaries entered into a term loan credit agreement with Atalaya Administrative LLC, as the administrative agent and collateral agent, and the lenders party thereto (the “2014 10% Term Loan Agreement”). The 2014 10% Term Loan Agreement provides for a twelve million dollar term loan facility, with advances to be made on the Closing Date. Borrowings under the Term Loan Facility shall bear interest at the LIBOR rate plus an applicable margin per annum equal to ten percent (10.00%), such margin recently decreased by two percent (2%) from 12% upon the satisfaction of certain post-closing conditions. The Term Loan Facility will mature on December 31, 2017.
	The Original Issue Discount (‘OID”) in the contract amounted to $380,000, and will be amortized over the life of the agreement. The balance of the OID as of December 31, 2014 is $365,231.
	The 1,157,895 warrants (the Corbin warrants) were accounted for as equity and valued at $451,146, this value has been accounted for as debt discount and will be amortized during the life of the Credit Facility. The balance of the unamortized debt discount as of December 31, 2014 is $433,663.
	A portion of the proceeds of the Credit Agreement has been used to repay 50% of the 2013 10% 3rd Party Convertible Note principal amount as well as all accrued interest, totaling $3,114,066 (€2,498,849) as per November 17, 2014. The remaining 50% of the principal amount of the Convertible Note has been converted into 2,817,993 shares of the Company's common stock at the Closing Date, totaling approximately $2,499,951 (€2,000,000). The Company also issued a three year warrant to purchase 1,000,000 shares of the Company's common stock, at an exercise price of $0.93 per share to the holder of the 2013 10% 3rd Party Convertible Note to facilitate the early repayment of the note.
	The securities underlying the Corbin Warrant have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or any state securities laws, and were offered and sold to an “accredited investor” (as defined in Rule 501(a) of the Securities Act) pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act and Regulation D promulgated pursuant thereto.

10_3rd_Party_Loan_and_Converti

10% 3rd Party Loan and Convertible Note (Convertible Note Two [Member])	12 Months Ended
	Dec. 31, 2014
Convertible Note Two [Member]
Debt Instrument [Line Items]
10% Convertible Note	Note 16. 10% 3rd Party Loan and Convertible Note
	The following table shows the composition of the 10% 3rd Party Loan and Convertible Note as shown in the Consolidated Statement of Financial Position:
			December 31,
			2013
	10% Convertible Note (principal amount)		€	4,000,000
	Exchange rate December 31, 2013: EURO 0.7264=$1
	10% Convertible Note		$	5,506,608
	Less:
	Debt Discount (Warrants)			-726,695
	10% 3rd Party Loan and Convertible Note (Net of Debt Discount)		$	4,779,913
	On November 17, 2014, in connection with the 2014 10% Term Loan Facility (see Note 15), the Company entered into a Note Conversion Letter Agreement (the “Conversion Agreement”) with Saffelberg Investments NV a third party investor of the Company with whom the Company had a Convertible Note agreement since August 28, 2013.
	The Conversion agreement consisted of:
		•	repay 50% of the Convertible Note principal amount and accrued interest, totaling €2,498,849.32 ($3,114,066);
		•	convert the remaining 50% of the Convertible Note into 2,817,993 shares of Common Stock; and
		•	issue a three year warrant to Saffelberg Investment NV to purchase 1,000,000 shares of Common Stock (the “2014 Saffelberg Warrant”).
	The 2014 Saffelberg Warrant is exercisable any time after May 17, 2015 at an exercise price of $0.93 per share. The term of the 2014 Saffelberg Warrant expires on November 17, 2017. The 2013 Saffelberg Warrant remains outstanding, the terms of which remain unchanged.
	The securities underlying the 2014 Saffelberg Warrant and the shares of Common Stock issued upon conversion of the Convertible Note pursuant to the Conversion Agreement have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or any state securities laws, and were offered and sold to an “accredited investor” (as defined in Rule 501(a) of the Securities Act) pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act and Regulation D promulgated pursuant thereto.
	The August 28, 2013 Convertible Note to Saffelberg Investments NV (“Saffelberg”) (a third party investor), was due August 28, 2015 (the “Maturity Date”), pursuant to which the Company borrowed a principal amount of €4,000,000 at an interest rate of 10% per annum (the “Convertible Note”). The Convertible Note permitted conversion, in whole or in part, at the option of Saffelberg, into a number of shares of Common Stock, equal to the quotient of the Outstanding Balance (as defined in the Convertible Note) under the Convertible Note by $0.887. In conjunction with the issuance of the Convertible Note, on August 28, 2013, the Company issued a warrant to Saffelberg to purchase 2,000,000 shares of restricted Common Stock (the “2013 Saffelberg Warrant”). The 2013 Saffelberg Warrant became exercisable at any time on or after February 28, 2014 at a price of $0.887 per share. The term of the 2013 Saffelberg Warrant expires on August 28, 2018.
	The securities underlying the Warrant and the shares of Common Stock issuable upon conversion of the Convertible Note have not been registered under the Securities Act, as amended, or any state security laws.
	The Company concluded that the Warrant, which is an embedded conversion feature, is not required to be separated, does not require liability classification and is considered an equity instrument. The Warrants is recognized at a relative fair value on the issue date of the Note as a debt discount which was amortized using the effective interest method from issuance to the maturity date of the Note. The Warrant was valued using the binomial model at $864,394 on date of issuance of the Note. The debt discount balance at December 31, 2014 was $0 as the relating note was fully extinguished after the conversion 50% of the principal in equity and the remaining 50% cash repayment including accumulated interest of the 10% convertible note.

Conversion_and_Termination_of_

Conversion and Termination of the May 24, 2013 Loan Agreement	12 Months Ended
	Dec. 31, 2014
Conversion and Termination of the May 24, 2013 Loan Agreement [Abstract]
Conversion and Termination of the May 24, 2013 Loan Agreement	Note 17. Conversion and Termination of the May 24, 2013 Loan Agreement
	On May 24, 2013, the Company entered into a certain loan agreement with a member of its board of directors pursuant to which the Company borrowed a principal amount of €1,000,000 at an interest rate of 12% per annum (the “May 24, 2013 Loan Agreement”) and issued a warrant (the “May 24, 2013 Warrant”) to the director to purchase 1,253,194 restricted shares of the Company's Common Stock, exercisable at $1.03 per share for a term of 5 years, with a mandatory cash exercise after 12 months in the event the average closing bid price is $1.55 or higher for 10 consecutive trading days. The Company used the proceeds from the May 24, 2013 Loan Agreement primarily for working capital. The securities were offered and sold only in Europe to “accredited investors” (as defined in Rule 501(a) of the Securities Act) pursuant to an exemption from registration under Section 4(2) and Regulation S of the Securities Act.
	Following ASC 470-20 Debt – Debt with Conversion and Other Options guidance, the Company allocated the fair market value, using the binomial valuation method, of the detachable warrants between equity and debt and accounted for the debt component separately, with the debt discount offset against paid-in capital. The debt discount was amortized using the effective interest method during the life of the loan.
	On July 14, 2013, the Company entered into an amendment (the “Amendment”) to terminate the May 24, 2013 Loan Agreement and cancel the Warrant. In exchange for termination of the May 24, 2013 Loan Agreement and the cancellation of the May 24, 2013 Warrant, the Company entered into a Stock Purchase Agreement, dated July 15, 2013 (the “Purchase Agreement”) with the director pursuant to which the Company agreed to convert the principal amount of the loan into 1,840,631 restricted shares of the Company's Common Stock, and resulting in gross proceeds amounting to $1,306,848 which were recorded in equity as of December 31, 2013. The conversion rate was calculated using the Euros (€) to USD ($) exchange rate as of July 12, 2013 which was $0.71 per share (the “Conversion”). The closing of the Conversion will occur upon satisfaction or waiver of the customary closing conditions set forth in the Purchase Agreement.
	Upon conversion and termination of the loan agreement the Company accelerated the debt discount amortization, which resulted in a loss on extinguishment of debt of $44,506 in July 2013.

8_Senior_Secured_Convertible_N

8% Senior Secured Convertible Note	12 Months Ended
	Dec. 31, 2014
8% Senior Secured Convertible Note [Abstract]
8% Senior Secured Convertible Note	Note 18. 8% Senior Secured Convertible Note
	On June 11, 2013, Elephant Talk Communications Corp. entered into a purchase agreement (together, the “2013 Purchase Agreements”) with each holder of the Company's Senior Secured Convertible Notes issued on March 29, 2012 pursuant to which the Company purchased the Convertible Notes at the purchase price equal to 110% of the aggregate of the outstanding principal amount of the Convertible Notes and interest due. The aggregate purchase price paid to the holders of the Convertible Notes was $6,701,824 which was paid from the proceeds of the 2013 Share Purchase Agreements described in Note 20 of the Financial Statements.
	The Purchase Agreement with the note holders resulted in the regular and accelerated amortization expenses during the second quarter of $349,639 for the original issue discount (OID), $1,179,732 for the conversion feature (CF) and $311,048 for the remaining financing costs of the note. The release of the balance of the fair market value of the conversion feature resulted in a gain of $451,779. Furthermore the 10% prepayment fee of $607,539 on the purchase price compared to the net outstanding principal was recorded as a loss in the Consolidated Statement of Comprehensive Loss as part of the Loss of Extinguishment of Debt. The total Loss on Extinguishment of Debt related to this transaction was calculated at an amount of $1,960,594.

Registered_Direct_Offering_and

Registered Direct Offering and Warrant Liabilities	12 Months Ended
	Dec. 31, 2014
Registered Direct Offering and Warrant Liabilities [Abstract]
Registered Direct Offering and Warrant Liabilities	Note 19. Registered Direct Offering and Warrant Liabilities
	In June 11, 2013, the “Company” entered into an Amendment No. 1 (the “Amendment to SPA”) to certain Securities Purchase Agreement (the “SPA”) dated June 3, 2013 with certain institutional and other investors (“DJ Investors”) placed by Dawson James Securities Inc. (the “Placement Agent”) and Mr. Steven van der Velden, the Chief Executive Officer and Chairman of the Board (“Affiliated Investors”), relating to a registered direct public offering by the Company (the “Offering”). The gross proceeds of this SPA were $12,000,000 and resulted in net proceeds of $11,292,500 after the deduction of $707,500 for fundraising related expenses to various parties involved. The majority of the net proceeds were used to pay off the outstanding Senior 8% Secured Convertible Notes issued in 2012.
	The number of shares issued relating to this SPA amounted to 17,425,621, the number of warrants amounted to 7,841,537 and was covered by the registration statement filed in 2012 for an amount of $75,000,000 (S-3/A Amendment No. 2, File No. 333-181738 dated June 6, 2012). The Company determined the fair value of the remaining outstanding warrants, totaling 2,892,857 using a Monte-Carlo Simulation model, which as of December 31, 2014 amounted to $2,087,992.
	The SPA included the issuance of 7,841,537 investor warrants (“investor warrants”) and 183,284 warrants issued to the fund raise agent (“agent warrants” and together with the investor warrants, the “RD warrants”). The RD warrants have a five year term from the date of issuance, are exercisable at the price of $0.887 per share for the investor warrants and $0.853 per share for the agent warrants immediately from the date of issuance and include provisions governing the adjustments to the number of Warrant Shares issuable upon exercise of the RD warrants upon stock dividends, stock splits, and other events. The RD warrants may be transferred by a holder thereof in accordance with applicable securities laws.
	In the event that among other things, the registration statement relating to the shares of Common Stock is not effective, a holder of RD Warrants will also have the right, in its sole discretion, to exercise its RD Warrants for a net number of RD Warrant Shares pursuant to the cashless exercise procedures specified in the RD Warrants. The RD Warrants may be exercised in whole or in part, and any portion of a RD Warrant not exercised prior to the termination date shall be and become void and of no value. The absence of an effective registration statement or applicable exemption from registration does not alleviate the Company's obligation to deliver Common Stock issuable upon exercise of a RD Warrant.
	Each RD Warrant also allows the holder the ability, at any time after 90 days from the issuance of the RD Warrant through its expiration, to exchange the RD Warrant with the Company for shares of Common Stock equal to the value of the RD Warrant at the time of the exchange based on a negotiated Black-Scholes formula. Under certain circumstances, the holder may receive cash in lieu of such shares of Common Stock.
	Under certain circumstances after 90 days from the issuance of the RD Warrant, in the event that the Common Stock trades at a price that is 20% or more above the exercise price of the RD Warrants for a period of twenty consecutive trading days (with an average daily volume equal to or greater than $350,000), the Company may require the holder of the RD Warrants to exercise the RD Warrants for cash. After the 90 days waiting period some RD Warrant holders indeed did decide to use their right to exchange their RD Warrants, and subsequently, the Company did use its right to issue shares instead of paying cash. The number of RD Warrants exchanged amounted to 5,131,965 which resulted in the issuance of 4,102,792 shares of Common Stock. The exchange of the RD Warrants did not result in any cash inflow or cash outflow.
	If, at any time a RD Warrant is outstanding, the Company consummates any fundamental transaction, as described in the RD Warrants and generally including any consolidation or merger into another corporation, or the sale of all or substantially all of our assets, or other transaction in which the Common Stock is converted into or exchanged for other securities or other consideration, the holder of any RD Warrants will thereafter receive the securities or other consideration to which a holder of the number of shares of Common Stock then deliverable upon the exercise or exchange of such RD Warrants would have been entitled upon such consolidation or merger or other transaction.
	The exercisability or exchangeability of the RD Warrants may be limited in certain circumstances if, after giving effect to such exercise or exchange, the holder or any of its affiliates would beneficially own (as determined pursuant to Section 13(d) of the Securities Act, as amended, and the rules and regulations promulgated thereunder) more than 9.9% of the Common Stock issued and outstanding.
	According to ASC 480-10 Distinguishing Liabilities from Equity, the accounting for an equity instrument with detachable warrants classified as a liability reflects the notion that the consideration received upon issuance must be allocated between the instruments issued. Proceeds from the issuance of an equity instrument with stock purchase warrants are allocated to the two elements based on the following: (i) the liability element has initially been recorded at fair market value; and (ii) the remaining portion of the consideration has been allocated to the equity element.
	The liability instrument will be re-evaluated at each reporting period with changes in the fair value recognized through the applicable period Consolidated Statement of Comprehensive Loss.

Obligations_under_Capital_Leas

Obligations under Capital Leases	12 Months Ended
	Dec. 31, 2014
Obligations under Capital Leases [Abstract]
Obligations under Capital Leases	Note 20. Obligations under Capital Leases
	The Company has a number of financing arrangements with its vendors to acquire equipment and licenses. These trade arrangements contain maturity periods ranging from two to three years, and interest rates between 8.65% and Euribor (3M) +1.5% at different foreign exchange rates. The following is an analysis of the property & equipment acquired under capital leases, recorded in the Property & Equipment line item by major classes:
		December			December
		31, 2014			31, 2013
	Network equipment	$	1,449,343		$	1,642,759
	Software licenses		1,611,507			874,174
	Other		134,326			103,249
	Total		3,195,176			2,620,182
	Less: accumulated depreciation and amortization		(527,841	)		(101,209	)
	Total	$	2,667,335		$	2,518,973
	The current portion of the Capital Leases of $1,831,050 as of December 31, 2014 is included in Current Liabilities “Obligations under capital leases (current part)” in the accompanying balance sheet and the long term portion of $272,460 is reported as “Non-current portion of obligations under capital lease” as of December 31, 2014. Accrued interest is included in ‘Accrued expenses' in the balance sheet. Depreciation of assets recorded under the capital leases is included in depreciation expense.

Other_long_term_payable

Other long term payable	12 Months Ended
	Dec. 31, 2014
Other long term payable [Abstract]
Other long term payable	Note 21. Other long term payable
	Other long term payable is summarized as follows:
		December
		31, 2014
	Arrangement with creditor (principal amount)	€	366,313
	Exchange rate December 31, 2014: EURO 0.8227=$1
	Arrangement with creditor	$	445,257
	Less:
	Short-term portion (recorded in Accrued expenses)		(90,377	)
	Total	$	354,880
	This amount was recorded as an accrued expense until September 30, 2014. During the fourth quarter of 2014, the Company reached an agreement with regulatory authorities regarding a debt for telecom license fees from 2013. A total amount of € 366,313 ($445,257 as of December 31, 2014), which includes fines for late payment and interest, will be paid in 72 monthly installments, starting on February 28, 2015.

Loan_from_Joint_Venture_Partne

Loan from Joint Venture Partner	12 Months Ended
	Dec. 31, 2014
Loan from Joint Venture Partner [Abstract]
Loan from Joint Venture Partner	Note 22. Loan from Joint Venture Partner
	The Company, through its subsidiary ET-UTS N.V, entered into a 51% owned joint venture agreement (the “Joint Venture Agreement”) on December 17, 2008 and received an unsecured loan with a principal amount of ANG (Netherlands Antillian Guilder) 724,264 ($402,424) at an interest rate of 8% per annum, from the 49% shareholder in the joint venture, United Telecommunication Services N.V. (“UTS NV”) that is the government owned incumbent telecom operator of Curaçao. The loan had no maturity date, and the agreed conditions were that repayment of the loan and accrued interest would only take place when the joint venture was in a cash flow positive situation.
	Management decided to discontinue and liquidate the joint venture with UTS NV and the loan and accrued interest have been forgiven. Therefore the Company recognized a gain in extinguishment of debt in the amount of $626,534. The balance outstanding as of December 31, 2014 is $0.

Fair_Value_Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2014
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 23. Fair Value Measurements
	The following tables summarize fair value measurements by level at December 31, 2014 for financial assets and liabilities measured at fair value on a recurring basis:
		31-Dec-14
		Level 1		Level 2		Level 3		Total
	Derivative Liabilities
	Conversion feature	$	-	$	-	$	-	$	-
	Warrant Liabilities		-		-		2,087,992		2,087,992
	Total Derivatives Liabilities	$	-	$	-	$	2,087,992	$	2,087,992
	The Company uses the Monte Carlo valuation model to determine the value of the remaining outstanding warrants from the Registered Direct Offering of June 2013, discussed in Note 19 under the title “Registered Direct Offering and Warrant Liabilities”. Since this model requires special software and expertise to model the assumptions to be used, the Company hired a third party valuation expert.
	The following table summarizes fair value measurements by level at December 31, 2013 for financial assets and liabilities measured at fair value on a recurring basis:
		31-Dec-13
		Level 1		Level 2		Level 3		Total
	Derivative Liabilities
	Conversion feature	$	-	$	-	$	-	$	-
	Warrant Liabilities		-		-		1,973,534		1,973,534
	Total Derivatives Liabilities	$	-	$	-	$	1,973,534	$	1,973,534
	The Company has classified the outstanding warrants into level 3 due to the fact that some inputs are not published and not easily comparable to industry peers.
	The Company determines the “Fair Market Value” using a Monte Carlo model by using the following assumptions:
	Number of outstanding warrants
	The number of outstanding exercise rights is adjusted every re-measurement date after deducting the number of exercised rights during the previous reporting period.
	Stock price at valuation date
	The closing stock price at re-measurement date being the last available closing price of the reporting period taken from www.nasdaq.com.
	Exercise Price
	The exercise price is fixed and determined in the warrant agreement.
	Remaining Term
	The remaining term is calculated by using the contractual expiration date of the warrant agreement at the moment of re-measurement. The remaining term for a warrant exercise using the exchange condition is fixed in the warrant agreement at five years.
	Expected Volatility
	We estimate expected cumulative volatility giving consideration to the expected life of the note and calculated the annual volatility by using the continuously compounded return calculated by using the share closing prices of an equal number of days prior to the maturity date of the note (reference period). The annual volatility is used to determine the (cumulative) volatility of our common stock (=nnual volatility x SQRT (expected life)). The volatility for a warrant exercise using the exchange condition is fixed at 135% and determined in the warrant agreement.
	Risk-Free Interest Rate
	We estimate the risk-free interest rate using the “Daily Treasury Yield Curve Rates” from the U.S. Treasury Department with a term equal to the reported rate, or derived by using both spread in intermediate term and rates, up to the maturity date of the note.
	Expected Dividend Yield
	We estimate the expected dividend yield by giving consideration to our current dividend policies as well as those anticipated in the future considering our current plans and projections.

Stockholders_Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity [Abstract]
Stockholders' Equity	Note 24. Stockholders' Equity
	(A) Common Stock
	The Company is presently authorized to issue 250,000,000 shares Common Stock. The Company had 154,671,258 shares of common stock issued and outstanding as of December 31, 2014, an increase of 14,204,457 shares from December 31, 2013, largely due to the shares issued in connection with the exercise of various outstanding warrants which resulted in the issuance of a total of 5,782,700 shares; 4,238,501 shares were issued as a result of the note conversion with an affiliate investor; 2,817,993 shares were issued as a result of the partial note conversion of another note with an affiliate investor; 621,638 shares were issued to employees as a result of exercised employee stock options; 443,625 shares were issued as executive officers and directors compensation; 300,000 shares were issued as consideration for consultancy services.
	Reconciliation with Stock Transfer Agent Records:
	The shares issued and outstanding as of December 31, 2014 according to the stock transfer agent's records are 154,917,158. The difference in number of issued shares recognized by the Company of 154,671,258 amounts to 245,900 and it is the result of the exclusion of the 233,900 unreturned shares from ‘cancelled' acquisitions (pre-2006) and 12,000 treasury shares issued under the former employee benefits plan.
	(B) Preferred Stock
	The Company's Certificate of Incorporation (“Articles”) authorizes the issuance of 50,000,000 shares of 0.00001 par value Preferred Stock. No shares of Preferred Stock are currently issued and outstanding. Under the Company's Articles, the board of directors has the power, without further action by the holders of the Common Stock, subject to the rules of the NYSE MKT LLC, to designate the relative rights and preferences of the Preferred Stock, and issue the Preferred Stock in such one or more series as designated by the Board of Directors. The designation of rights and preferences could include preferences as to liquidation, redemption and conversion rights, voting rights, dividends or other preferences, any of which may be dilutive of the interest of the holders of the Common Stock or the Preferred Stock of any other series. The issuance of Preferred Stock may have the effect of delaying or preventing a change in control of the Company without further stockholder action and may adversely affect the rights and powers, including voting rights, of the holders of Common Stock. In certain circumstances, the issuance of Preferred Stock could depress the market price of the Common Stock.
	During 2014 and 2013, the Company did not issue any shares of Preferred Stock, and 0 shares of Preferred Stock are outstanding.
	(C) Warrants
	Throughout the years, the Company has issued warrants with varying terms and conditions related to multiple funding rounds, acquisitions and other transactions. The warrants outstanding at December 31, 2014 have been recorded and classified as equity, except for 2,892,857 warrants as of December 31, 2014 which the Company has valued and recorded for an amount of $2,087,992 in the balance sheet for the warrant liabilities issued in connection with the Registered Direct Offering described in Note 19. The Weighted Average Exercise Price for the currently outstanding warrants in the table below is $1.20.
	On November 17, 2014, pursuant to the terms of the Credit Agreement, the Company issued a warrant to Corbin Mezzanine Fund I, L.P., a Lender (the “Corbin Warrant”), to purchase 1,157,895 shares of the Company's common stock, par value $0.00001 (the “Common Stock”), exercisable upon issuance, at a price of $0.95 per share. The term of the Corbin Warrant expires on November 17, 2016.
	The below table summarizes the warrants outstanding as per the below reporting
	Outstanding	Exercise/		Expiring		`	2014	2013	2012
	Warrants	Conversion
		price(s)
		(range)
	Warrants – Acquisitions		$0.63- $2.25		2013		-	-	3,437,953
	Warrants - Fundraising		$0.70- $2.00		2013-2018		29,610,206	37,229,230	46,322,101
	Warrants - Other		$2.21		2016		18,659	18,659	18,659
							29,628,865	37,247,889	49,778,713

Noncontrolling_Interest

Non-controlling Interest	12 Months Ended
	Dec. 31, 2014
Non-controlling Interest [Abstract]
Non-controlling Interest	Note 25.  Non-controlling Interest
	The Company had non-controlling interests in several of its subsidiaries. The balance of the non-controlling interests as of December 31, 2014 and December 31, 2013 were as follows:
					Non-controlling interest
					Balance at
	Subsidiary	Non-controlling			December		December
		Interest %			31, 2014		31, 2013
	ETC PRS UK		49	%	$	9,321	$	9,894
	ETC PRS Netherlands		49	%		-		134,912
	Total				$	9,321	$	144,806
	Net losses attributable to non-controlling interests were insignificant for all the years presented.

Basic_and_diluted_net_loss_per

Basic and diluted net loss per share	12 Months Ended
	Dec. 31, 2014
Basic and diluted net loss per share [Abstract]
Basic and diluted net loss per share	Note 26. Basic and diluted net loss per share
	Net loss per share is calculated in accordance with ASC 260, Earnings per Share (“ASC 260”). Basic net loss per share is based upon the weighted average number of common shares outstanding. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase Common Stock at the average market price during the period. The Company uses the ‘if converted' method for its senior secured convertible notes. Weighted average number of shares used to compute basic and diluted loss per share is the same since the effect of dilutive securities is anti-dilutive.
	The diluted share base for fiscal 2014, 2013 and 2012 excludes incremental shares related to convertible debt, warrants to purchase Common Stock and employee stock options as follows:
	Dilutive Securities	2014		2013		2012
	Convertible Notes		-		9,635,838		2,957,855
	Warrants		29,628,865		37,247,889		49,778,713
	Employee Stock Options		40,056,080		34,479,773		12,181,130
			69,684,945		81,363,500		64,917,698
	These shares were excluded due to their anti-dilutive effect on the loss per share recorded in each of the years presented. No additional securities were outstanding that could potentially dilute basic earnings per share.

2006_NonQualified_Stock_and_Op

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan	12 Months Ended
	Dec. 31, 2014
2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan [Abstract]
2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan	Note 27. 2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan
	2006 Non-Qualified Stock and Option Compensation Plan
	The Company has a 2006 Non-Qualified Stock and Option Compensation Plan (the “2006 Plan”). Under the 2006 Plan, there are no stock options outstanding as of December 31, 2014; all remaining outstanding options expired in December 2013. There are 89,490 options that remain available for granting under the 2006 Plan. During 2014 a number of 13,960 shares were issued under the 2006 Plan as non-cash compensation to board members for services during the fourth quarter 2014.
	These non-cash compensation shares are accounted for and valued using the share price and number of shares issued at issuance date, and they vest immediately when issued.
	2008 Long-Term Incentive Compensation Plan
	In 2008, the Company adopted the 2008 Plan. The 2008 Plan initially authorized total awards of up to 5,000,000 shares of Common Stock, in the form of incentive and non-qualified stock options, stock appreciation rights, performance units, restricted stock awards and performance bonuses. The amount of Common Stock underlying the awards to be granted remained the same after the 25 to one reverse stock-split that was effectuated on June 11, 2008.
	In 2011, the stockholders approved an increase in the shares available under the 2008 Plan from 5,000,000 to 23,000,000 shares of Common Stock. As of December 31, 2013, 34,479,773 options and/or shares were issued and outstanding under the 2008 Plan, and there were 8,247,057 remaining shares available for issuance under the 2008 Plan.
	In 2013, the Company's stockholders approved the amendment and restatement of the 2008 Plan, which increased the number of authorized shares by 23,000,000 shares of Common Stock.
	In 2014, the Company's stockholders approved another amendment and restatement of the 2008 Plan, which increased the number of authorized shares by 10,000,000 shares.
	During 2014, 429,665 shares were issued under the 2008 Plan as non-cash compensation granted to management and board members for services during the first, second and third quarter of 2014.
	Reconciliation of registered and available shares and/or options as of December 31, 2014:
		Full Year 2014			Total
	Registered 2008		-			5,000,000
	Registered 2011		-			18,000,000
	Approved increase 2013		-			23,000,000
	Approved increase 2014		-			10,000,000
	Total Registered under this plan					56,000,000
	Shares (issued to):
	Consultants		-			325,000
	Directors and Officers		429,665			1,626,031
	Options exercised		621,638			2,373,442
	Options (movements):
	Issued and Outstanding					40,056,080
	Available for grant at December 31, 2014:					11,619,447
	Shares issued to Directors and officers amount to 443,625, which is integrated by 429,665 shares available under the 2008 Plan plus 13,960 shares issued under the 2006 Plan.
	Common Stock purchase options consisted of the following as of the years ended December 31, 2014, 2013 and 2012:
	Options:	Number of			Weighted			Initial Fair
		Options			Average			Market
					Exercise			Value
					Price			(Outstanding
								Options)
	Outstanding as of December 31, 2011		7,727,099		$	2.03		$	10,803,654
	Granted in 2012		6,205,354		$	2.24		$	6,803,965
	Exercised (with delivery of shares)		(431,972	)	$	1		$	(403,382	)
	Forfeitures (Pre-vesting)		(990,821	)	$	2.29		$	(1,327,277	)
	Expirations (Post-vesting)		(296,251	)	$	2.23		$	(417,475	)
	Exchanged for Cashless exercise		(32,279	)	$	1.66		$	(40,814	)
	Outstanding as of December 31, 2012		12,181,130		$	2.15		$	15,418,671
	Granted in 2013		24,496,741		$	1.12		$	14,107,008
	Exercised (with delivery of shares)		(809,737	)	$	0.66		$	(270,682	)
	Forfeitures (Pre-vesting)		(805,266	)	$	1		$	(807,662	)
	Expirations (Post-vesting)		(556,524	)	$	1.92		$	(648,529	)
	Exchanged for Cashless exercise		(26,571	)	$	0.6		$	(13,834	)
	Outstanding as of December 31, 2013		34,479,773		$	1.47		$	27,784,972
	Granted in 2014		8,251,685		$	1.21		$	5,187,826
	Exercised (with delivery of shares)		(621,638	)	$	0.75		$	(195,803	)
	Forfeitures (Pre-vesting)		(975,649	)	$	1.54		$	(872,761	)
	Expirations (Post-vesting)		(1,078,091	)	$	1.94		$	(1,166,981	)
	Exchanged for Cashless exercise		-		$	NA		$	-
	Outstanding as of December 31, 2014		40,056,080		$	1.39		$	30,728,253
	In 2014, options awarded had a weighted average exercise price of $1.21. The grant date fair market value of the options, in the aggregate, was $5,178,826.
	The weighted average assumptions used for the options granted in 2014 using the Black-Scholes options model are: expected cumulative volatility of 150% based on calculated annual volatility of 86%, contractual life of 4.3 years, expected option life of 3.3 years (using the simplified method) and a Risk Free Interest Rate of 1.5%. The expected dividend yield is zero.
	Following is a summary of the status and assumptions used of options outstanding as of the years ended December 31, 2014, 2013 and 2012:
		2014			2013			2012
	Grants
	During the year		8,251,685			24,496,741			6,205,354
	Weighted Average Annual Volatility		86	%		89	%		81	%
	Weighted Average Cumulative Volatility		150	%		192	%		134	%
	Weighted Average Contractual Life of grants (Years)		4.33			5.11			3.84
	Weighted Average Expected Life of grants (Years)		3.28			4.73			2.69
	Weighted Average Risk Free Interest Rate		0.9332	%		1.5017	%		0.4553	%
	Dividend yield		0	%		0	%		0	%
	Weighted Average Fair Value at grant-date	$	0.66		$	0.58		$	1.1
	Options Outstanding
Total Options Outstanding		40,056,080			34,479,773			12,181,130
Weighted Average Remaining Contractual Life (Years)		3.71			4.68			5.34
Weighted Average Remaining Expected Life (Years)		3.01			4.91			5.02
Weighted Average Exercise Price	$	1.39		$	1.47		$	1.73
Aggregate Intrinsic Value (all options)	$	(23,046,653	)	$	(8,189,063	)	$	(13,972,731	)
Aggregate Intrinsic Value (only in-the-money options)	$	1,342,659		$	6,312,036		$	100,611
Options Exercisable
Total Options Exercisable		22,856,509			18,180,371			4,358,510
Weighted Average Exercise Price	$	1.58		$	1.62		$	1.96
Weighted Average Remaining Contractual Life (Years)		2.74			3.79			5.97
Aggregate Intrinsic Value (all options)	$	(17,120,707	)	$	(7,126,025	)	$	(4,178,337	)
Aggregate Intrinsic Value (only in-the-money options)	$	581,485		$	3,091,811		$	100,465
Unvested Options
Total Unvested Options		17,199,571			16,299,402			7,847,207
Weighted Average Exercise Price	$	1.18		$	1.21		$	2.25
Forfeiture rate used for this period ending		11.764	%		11.074	%		10.673	%
Options expected to vest
Number of options expected to vest corrected by forfeiture		16,446,707			15,553,067			7,009,645
Unrecognized share-based compensation expense	$	9,655,125		$	8,787,636		$	3,014,397
Weighted Average remaining contract life (Years)		5.12			5.68			4.99
Exercises
Total shares delivered/issued		621,638			809,737			431,972
Weighted Average Exercise Price	$	0.75		$	0.66		$	1
Intrinsic Value of Options Exercised	$	288,144		$	306,883		$	177,547
At December 31, 2014 the unrecognized expense portion of share-based awards granted to employees under the 2008 Plan was approximately $9,655,125, under the provisions of ASC 718. The future expensing takes place proportionally to the vesting associated with each stock-award, adjusted for cancellations, forfeitures and returns. The forfeiture rate was adjusted from 11.74% as per closing December 2013 to 11.8% as per closing December 2014 and the corresponding profit and loss effect has been accounted for in 2014.
Share-Based Compensation Expense
The Company recorded for the twelve months ended December 31, 2014, $3,888,275 of share-based compensation, of which $3,744,437 relate to the 2008 Plan and $143,838 relates to the issuance of restricted securities as defined in Rule 144 of the Securities Act and not issued under the 2008 Plan . For the comparable period in 2013 the expensing was in total $8,515,391, $8,439,391 for shares issued under the 2008 Plan and $76,000 for restricted shares under the Rule 144 of the Securities Act. In case of grant of options, the Company utilized the Black-Scholes valuation model for estimating the fair value of the stock-options at grant and subsequent expensing until the moment of vesting. The main reason for the twelve month decrease is caused by the grant and immediate vesting and therefore expensing of bonus options granted to employees as well as the options granted to the executive officers during 2013 which did not occur in 2014. During 2014, the number of restricted shares issued to a non-affiliate consultancy firm under the Rule 144 amounted to 300,000 and were valued at issuance for an amount of $271,350 and will be recognized as an expense in the Consolidated Statement of Comprehensive Loss in the line “Selling, general and administrative expenses” during the 36 months when the Company receives the services. As of December 31, 2014, $67,838 has been recognized in the Consolidated Statement of Comprehensive Loss, the remaining $76,000 stock-based compensation expense during 2014 relates to restricted shares issued in 2013 for consultancy services covering both 2013 and 2014. The Company recorded for the twelve months ending December 31, 2012, $6,302,141 in stock-based compensation expense for the 2008 Long-Term Incentive Plan, consisting of shares issued to directors and officers and employee option expensing.
Share-based Compensation Expense
	2014			2013			2012
Consultancy services	$	143,838		$	76,000		$	-
Directors and officers (shares and options)		315,830			4,510,240			1,141,812
Employee (options)		3,428,607			3,929,151			5,160,329
	$	3,888,275		$	8,515,391		$	6,302,141

Income_taxes

Income taxes	12 Months Ended
	Dec. 31, 2014
Income taxes [Abstract]
Income taxes	Note 28.  Income taxes
	For financial statement purposes, loss before the income tax provision is divided amongst the following;
		2014			2013			2012
	Domestic	$	(9,725,694	)	$	(14,549,839	)	$	(6,574,394	)
	Foreign		(11,919,292	)		(11,157,534	)		(16,268,406	)
	Total loss before income tax provision	$	(21,644,986	)	$	(25,707,373	)	$	(22,842,800	)
	The Company files income tax returns in the US federal jurisdiction and various state and foreign jurisdictions. The applicable statutory tax rates vary between none (zero) and 34%. However, because the Company and its subsidiaries have incurred annual corporate income tax losses since their inception, management has determined that it is more likely than not that the Company will not realize the benefits of its US and foreign net deferred tax assets. Therefore, the Company has recorded a full valuation allowance to reduce the net carrying amount of the deferred taxes to zero. The Company's 2014 provision for income taxes relates to current foreign income tax amounting to $216,931 for the twelve month period ended December 31,2014.
	In the ordinary course of business the Company is subject to tax examinations in the jurisdictions in which it files tax returns. The Company's statute of limitations for tax examinations is four years for federal and state purposes and four to six years in the major foreign jurisdictions in which the company files.
	Income tax benefit/(expense) for each year is summarized as follows:
		December			December			December
		31, 2014			31, 2013			31, 2012
	Current:
	Federal	$	-		$	-		$	-
	State		-			-			-
	Foreign		(216,931	)		200,301			(289,136	)
			(216,931	)		200,301			(289,136	)
	Deferred:
	Federal		-			-			-
	State		-			-			-
	Foreign		-			-			-
	Income tax (benefit)/expense	$	(216,931	)	$	200,301		$	289,136
	The following is a reconciliation of the provision for income taxes at the US federal statutory rate (34%) to the foreign income tax rate for the years ended:
		December			December			December
		31, 2014			31, 2013			31, 2012
	Tax expense (credit) at statutory rate-federal		34	%		34	%		34	%
	State tax expense net of federal tax		-			-			-
	Foreign income tax rate difference		(7	)%		(10.1	)%		(8.4	)%
	Change in valuation allowance		(25.5	)%		(24.3	)%		(25.6	)%
	Other		0	%		1.2	%		1.3	%
	Income tax (benefit)/expense	$	1.5	%		0.8	%		1.3	%
	The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at December 31, are as follows:
		2014			2013
	Deferred tax assets:
	Net Operating Losses	$	39,804,723		$	35,701,315
	Total gross deferred tax assets		39,804,723			35,701,315
	Less: valuation allowance		(39,804,723	)		(35,701,315	)
	Net deferred tax assets	$	-		$	-
	As of December 31, 2014 and 2013, the Company had significant net operating losses carryforwards. The deferred tax assets have been offset by a full valuation allowance in 2014 and 2013 due to the uncertainty of realizing any tax benefit for such losses. Releases of the valuation allowances, if any, will be recognized through earnings.
	As of December 31, 2014 and 2013, the Company had net federal and state operating loss carryforwards of approximately $40 million and $36 million, respectively. Federal and state net operating loss carry forwards in the US start to expire in 2018. The net operating loss carryforwards for foreign countries amounts to approximately $141 million. Losses in material foreign jurisdictions will begin to expire in 2014.
	Section 382 of the Internal Revenue Code limits the use of net operating loss and tax credit carry forwards in certain situations where changes occur in the stock ownership of a company. In the event the Company has a change in ownership, utilization of the carry forward could be restricted.
	The Company files income tax returns in the US federal jurisdiction and various state and foreign jurisdictions. Due to the net operating loss, all the tax years are open for tax examination. As of December 31, 2014 and 2013, the Company accrued an ASC 740-10 tax reserve of $0 and $0 respectively, for uncertain tax (benefits)/liability including interest and penalties. This provision was released as of December 31, 2013 because the issue was effectively settled and management determined that a reserve was no longer required.
	The Company does not currently anticipate recording any amount for unrecognized tax benefits within the next 12 months. The following table summarizes the 2012 and 2013 activity related to the unrecognized tax benefits and related tax carry forward:
	Balance at December 31, 2012	$	289,136
	Increases related to prior year tax positions		-
	Decreases related to prior year tax positions		(289,136	)
	Balance at December 31, 2013		-
	Increases related to prior year tax positions		-
	Decreases related to prior year tax positions		-
	Increases related to current year tax positions		-
	Balance at December 31, 2014	$	-

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2014
Contingencies [Abstract]
Contingencies	Note 29.  Contingencies
	Rescission of the Purchase Agreement of March 31, 2004 of New Times Navigation Limited.
	As previously described in the Company´s 2004 Annual Report on Form 10-K filed with the SEC on April 1, 2005, on May 24, 2004, the Company issued 5,100,000 shares of restricted Common Stock to four stockholders of New Times Navigation Limited ("New Times"), valued at $683,400 (the “2004 Purchase Transaction”). On December 10, 2004, New Times and the Company mutually agreed to terminate the 2004 Purchase Transaction. The Company returned the shares that were delivered to New Times to the Company´s shareholders and received back 90,100 of the 204,000 shares of its Common Stock that were issued under the 2004 Purchase Transaction. In addition, the Company had issued 37 unsecured convertible promissory notes for a total amount of $3,600,000 as part of the 2004 Purchase Transaction. At the Company´s request, 21 of the unsecured convertible promissory notes were returned to the Company for a total value of $2,040,000. On April 28, 2006, the Company instituted proceedings to seek relief from the High Court of the Hong Kong Special Administrative Region against the holders of the unreturned shares to return the remaining 113,900 common shares (valued at $381,565) and the remaining 18 unsecured convertible promissory notes, representing a total amount of $1,740,000, and to rescind the purchase agreement underlying the 2004 Purchase Transaction. Since the inception of the proceedings, the parties have undertaken discovery efforts in order to resolve this matter, which have included long periods of inactivity in the process. The outcome of this proceeding and the amount of any potential recovery, if any, cannot be predicted. Considering the significant costs associated with the proceeding and the inherent uncertainty in the outcome of the proceeding and the potential recovery, if any, management concluded that it is in the best interest of the Company not to pursue the matter further to avoid incurring additional fees and expenses.
	Other.
	The Company is involved in various claims and lawsuits incidental to our business.  In the opinion of management, the ultimate resolution of such claims and lawsuits will not have a material effect on our financial position, liquidity, or results of operations.

Geographic_Information

Geographic Information	12 Months Ended
	Dec. 31, 2014
Geographic Information [Abstract]
Geographic Information	Note 30. Geographic Information
	Twelve months ended December 31, 2014
		Europe		Other foreign		Total
				countries
	Revenues from unaffiliated customers	$	13,490,366	$	6,866,081	$	20,356,447
	Identifiable assets	$	36,867,194	$	8,053,801	$	44,920,998
	Twelve months ended December 31, 2013
		Europe		Other foreign		Total
				countries
	Revenues from unaffiliated customers (restated)	$	15,933,666	$	3,518,138	$	19,451,804
	Identifiable assets	$	31,948,966	$	10,486,442	$	42,435,408
	Twelve months ended December 31, 2012
		Europe		Other foreign		Total
				countries
	Revenues from unaffiliated customers	$	29,053,151	$	149,037	$	29,202,188
	Identifiable assets	$	35,682,490	$	1,793,051	$	37,475,541

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2014
Concentrations [Abstract]
Concentrations	Note 31. Concentrations
	Financial instruments that potentially subject us to concentrations of credit risk consist of accounts receivable and unbilled receivables. Those customers that comprised 10% or more of our revenue, accounts receivable and unbilled receivables are summarized as follows:
	For the year ended December 31, 2014, the Company had two customers that accounted for 50% and 25% of total revenue. For the year ended December 31, 2013, the Company had two customers that accounted for 50% and 9% of total revenue.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Note 32. Related Party Transactions
	On March 17, 2014, a warrant holder affiliated with the Company exercised certain of its warrants to purchase an aggregate of 5,332,383 shares of the Company's common stock at an exercise price of $0.70 per share, for gross proceeds to the Company of approximately $3.7 million. The warrants were originally issued in 2009 with an exercise price of $1.00 per share. A Special Committee of the Company's board of directors authorized the reduction of the exercise price in order to induce the holder to immediately exercise the warrant for cash providing additional liquidity to the Company, which reduction was subsequently ratified by the Company's board of directors.
	On May 29, 2014, the Board appointed Yves van Sante to fill the vacancy created by the resignation of Mr. Dejager, effective as of June 1, 2014. Mr. van Sante is expected to stand for election with the other directors at the Company's 2015 annual meeting. Mr. van Sante previously served as a director of the Company from October 2006 to July 2011. From July 2011 to May 2014, Mr. van Sante served as a Board observer of the Company. In 2013, Mr. van Sante was entitled to receive $80,000 for being a Board observer, a portion of which he received in shares of the Company's common stock that was paid to QAT Investments (“QAT I”) and QAT II Investments SA (“QAT II”), with the remainder paid to QAT I and QAT II in cash. Mr. van Sante is Chief Executive Officer and a director of QAT I and QAT II. The Company is a party to consulting agreements with each of QAT I and QAT II.
	On July 15, 2014, the Company entered into a Note Conversion Letter Agreement (the “Conversion Agreement”) and a Warrant Amendment Letter Agreement (the “Warrant Amendment”) with Moncarey to, among other things,
		•	immediately convert the Convertible Note into a number of shares of Common Stock equal to the quotient of the Outstanding Balance by a reduced Conversion Price of $0.70 per share or 4,238,501 shares of the Company's Common Stock;
		•	amend the Moncarey Warrant to reduce the Exercise Price to $0.70 per share for the remainder of the term; and
		•	issue a warrant to Moncarey to purchase 500,000 shares of restricted Common Stock (the “July Warrant” and together with the Conversion Agreement and the Warrant amendment, collectively, the “Transaction”).
	The July Warrant is exercisable any time after January 15, 2015 at an exercise price of $0.9228 per share (the closing price of the Company's Common Stock immediately preceding the date the July Warrant was issued). The term of the July Warrant expires on July 15, 2019.
	The Audit and Finance Committee of the Company's Board of Directors authorized the Transaction in order to immediately satisfy the Company's obligations under the Convertible Note. The Transaction was subsequently ratified by the Company's Board of Directors.
	The securities underlying the Warrant Amendment, July Warrant and the shares of Common Stock issuable upon conversion of the Convertible Note pursuant to the Conversion Agreement have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or any state securities laws, and were offered and sold only in Europe to an “accredited investor” (as defined in Rule 501(a) of the Securities Act) pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act and Regulation D promulgated pursuant thereto.

Selected_Quarterly_Financial_D

Selected Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2014
Selected Quarterly Financial Data (Unaudited) [Abstract]
Selected Quarterly Financial Data (Unaudited)	Note 33: Selected Quarterly Financial Data (Unaudited)
	Selected quarterly financial data (unaudited) is as follows:
		Q1 2014			Q2 2014			Q3 2014			Q4 2014
		(Restated and			(Restated and			(Restated and
		reclassified)			reclassified)			reclassified)
	REVENUES *	$	5,384,265		$	5,072,440		$	4,445,239		$	5,454,503
	COST AND OPERATING EXPENSES
	Cost of service (exclusive of depreciation and amortization shown separately below)**		1,635,972			1,848,687			1,565,054			1,638,961
	Product development**		1,711,817			2,280,532			1,707,102			1,529,212
	Sales and marketing**		563,835			664,807			555,519			609,515
	General and administrative**		3,047,947			3,467,339			3,248,243			2,839,072
	Depreciation and amortization of intangibles assets		2,008,214			1,928,392			1,900,251			2,383,362
	Total cost and operating expenses		8,967,785			10,189,757			8,976,169			9,000,122
	LOSS FROM OPERATIONS *		(3,583,520	)		(5,117,317	)		(4,530,930	)		(3,545,619	)
	OTHER INCOME (EXPENSE)		(1,502,748	)		(1,335,095	)		(760,695	)		(1,269,062	)
	NET LOSS *		(5,221,705	)		(6,450,203	)		(5,246,687	)		(4,943,322	)
	ACCOUNTS RECEIVABLE*		5,033,667			6,924,756			5,847,424			8,877,213
	TOTAL ASSETS*		44,276,339			43,429,393			39,701,730			44,920,998
	DEFERRED REVENUE*		3,446,294			5,175,014			8,384,555			11,247,642
	STOCKHOLDERS EQUITY*		19,807,174			15,168,384			13,060,787			10,612,567
	* items restated
	** items reclassified
		Q1 2013			Q2 2013			Q3 2013			Q4 2013
		(Restated and			(Restated and reclassified)			(Restated and			(Restated and
		reclassified)						reclassified)			reclassified)
	REVENUES *	$	6,240,114		$	3,564,249		$	4,123,794		$	5,523,647
	COST AND OPERATING EXPENSES
	Cost of service (exclusive of depreciation and amortization shown separately below)**		3,960,803			2,144,899			1,548,576			1,735,019
	Product development**		1,349,623			1,819,480			1,354,105			1,568,276
	Sales and marketing**		722,952			882,418			623,644			910,002
	General and administrative**		3,422,873			4,091,492			2,996,718			4,551,557
	Depreciation and amortization of intangibles assets		1,319,988			1,836,231			1,543,687			1,901,340
	Total cost and operating expenses		10,776,239			10,774,520			8,066,730			10,666,194
	LOSS FROM OPERATIONS *		(4,536,125	)		(7,210,271	)		(3,942,936	)		(5,142,547	)
	OTHER INCOME (EXPENSE)		(958,183	)		(1,912,186	)		(322,345	)		(1,682,781	)
	NET LOSS *		(5,494,308	)		(9,122,457	)		(4,306,781	)		(6,583,527	)
	ACCOUNTS RECEIVABLE*		4,502,499			2,865,751			3,194,819			5,094,847
	TOTAL ASSETS*		34,479,340			39,557,150			45,474,367			42,435,408
	DEFERRED REVENUE*		637,922			1,726,136			2,317,364			2,636,156
	STOCKHOLDERS EQUITY*		15,827,867			17,407,605			21,046,942			20,359,617
	* items restated
	** items reclassified

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events	Note 34. Subsequent Events
	On March 5, 2015 the Company filed an 8-K regarding discussions with regard to the five-year agreement between the Company and Grupo lusacell, S.A. (“Iusacell”) dated September 10, 2013 (the “Iusacell Agreement”). On March 18, 2015, the Company received a settlement proposal from Iusacell/AT&T in exchange for a certain amount of cash payment, consisting of outstanding payables and some additional compensation and the termination of the Iusacell Agreement. Management believes the proposal is due to the acquisition of Iusacell by AT&T, which wants to make use of their customary system solutions. Presently management is evaluating the settlement proposal of Iusacell/AT&T.
	On March 26, 2015, the Company received a letter from Atalaya Capital Management LP (the “Agent”), the agent for Corbin Mezzanine Fund I, L. P. (the “Lender”) referencing that certain Credit Agreement by and among the Company, the Lender and the Agent dated November 17, 2014.  The letter indicated that as a result of the termination of the Iusacell Agreement, certain events of default as defined in the Credit Agreement have occurred.  The Agent notified the Company that effective March 18, 2015 and for so long as an event of default shall be continuing, interest shall accrue and be payable by the Company in cash at the default rate as defined in the Credit Agreement.  The Agent and the Lender indicated in the letter that they will continue to monitor the default situation and reserve all their respective rights and remedies under the Credit Agreement.
	As a result of the above the Company is in discussions with Atalaya to discuss the AT&T/Iusacell settlement – including payment of the receivables - together with the re-organization plan the Company has initiated in order ensure that sufficient funds will be available for the Company to continue to carry out is business plans. The company estimates to conclude on this in the near future.

Restatement_of_previously_issu

Restatement of previously issued financial statements and financial information	12 Months Ended
	Dec. 31, 2014
Restatement of previously issued financial statements and financial information [Abstract]
Restatement of previously issued financial statements and financial information	Note 35. Restatement of previously issued financial statements and financial information
	Background on the Restatement
	The Company underwent a transition process starting in 2012 moving from the Landline business to the Mobile and Security services business. The revenue model associated with the Mobile and Security business often involves delivery of multi-element arrangements. At the end of 2014, when the transition was completed, a comprehensive review was started of the revenue recognition policies applicable to the Companies mobile and security business. The Company engaged professional advisors in such comprehensive review.
	On March 31, 2015, the Audit Committee of the Board of Directors concluded that our historical financial statements for the fiscal year ended December 31, 2013, each of three quarters in 2013, and each of the first three quarters in 2014, should no longer be relied upon due to an error in the application of revenue recognition policies to our mobile and security business and should be restated.
	The restatement is a result of the failure to identify all delivery obligations associated with multi-element revenue arrangements and an improper interpretation of standalone value of delivered elements. The revenue recognition errors identified by the Company, do not affect the total revenues ultimately earned or to be earned, or the amount or timing of cash received or to be received from individual customer arrangements.
	As a result of our restatement and in accordance with GAAP, revenue that had originally been recognized in 2013 is now being recognized ratably over an extended timeframe. The amount of revenue earned or to be earned over the entire period of recognition essentially remains unchanged from the amount we historically recognized, however the timing of when and the amount of revenue recognized for those periods discussed above were restated and certain amounts of revenue were restated. There was neither change to the cash characteristics of the transactions being restated nor the Company's liquidity directly relating to these transactions. As a result of the restatement, the balance sheet reflects a significant increase in deferred revenue, which will be recognized in revenue over a number of years.
	Effects of the restatement
	The net impact of the restatement decreased previously reported revenue of $22,827,261 by $3,375,457 or 15%, to $19,451,804, for the twelve month period ended December 31, 2013. In the same period of time, deferred revenue increased from $142,731 by $2,493,425 or 1,747% to $2,636,154 (split into short and long term portions in the face of the balance sheet). Deferred revenue will be amortized during the lifetime of the customer relationship, which has been defined to be five years. Accounts receivable decreased from $5,976,879 by $882,032 or 15%, to $5,094,847 in the same period in 2013. The restatement increased net loss by approximately $3.4 million for the year ended December 31, 2013.
	Also, the Company has reclassified certain staff costs included in SG&A to Cost of Service, and it disaggregated the function SG&A into Selling and Marketing, General and Administrative and Product Development. The reclassification of operating costs are material to the annual periods ended December 31, 2012, 2013, the interim periods therein, and to the interim periods within fiscal year 2014. These expenses have been reclassified in the Consolidated Statements of Operations for fiscal years 2013 and 2012 to conform to the current period presentation.
	The increase in the reported net loss before income taxes primarily consists of the deferred recognition of revenue under the associated Iusacell, Vodafone and Zain contracts.
	The following presents the effects of the restatement adjustments and reclassifications on the Company's previously reported consolidated balance sheet, statements of operations, and statement of cash flows for the quarters ended September 30, 2014, June 30, 2014, March 31, 2014, the fiscal year ended December 31, 2013, and the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013.
		December 31,			December 31,			December 31,
		2013			2013			2013
		As previously			Restatement			Restated
		reported			adjustments
	ASSETS
	CURRENT ASSETS
	Cash and cash equivalents	$	1,252,315		$	-		$	1,252,315
	Restricted cash		191,600			-			191,600
	Accounts receivable, net of an allowance for doubtful accounts of $7,693 at December 31, 2013		5,976,879			(882,032	)		5,094,847
	Prepaid expenses and other current assets		2,254,213			-			2,254,213
	Total current assets		9,675,007			(882,032	)		8,792,975
	NON-CURRENT ASSETS
	OTHER ASSETS		1,412,408			-			1,412,408
	PROPERTY AND EQUIPMENT, NET		19,786,122			-			19,786,122
	INTANGIBLE ASSETS, NET		8,670,677			-			8,670,677
	GOODWILL		3,773,226			-			3,773,226
		$	43,317,440		$	(882,032	)	$	42,435,408
	LIABILITIES AND STOCKHOLDERS' EQUITY
	CURRENT LIABILITIES
	Overdraft	$	391,436		$	-		$	391,436
	Accounts payable and customer deposits		2,586,662			-			2,586,662
	Obligations under capital leases (current portion)		1,302,838			-			1,302,838
	Deferred Revenue		142,731			129,036			271,767
	Accrued expenses and other payables		4,961,303			-			4,961,303
	Loans payable		962,654			-			962,654
	10% Related Party Loan (net of Debt Discount of $1,719,585 at December 31, 2013)		1,033,719			-			1,033,719
	Total current liabilities		11,381,343			129,036			11,510,379
	LONG TERM LIABILITIES
	10% 3rd Party Loan (net of Debt Discount of $726,695 at December, 2013)		4,779,913			-			4,779,913
	Warrant liabilities		1,973,534			-			1,973,534
	Non-current portion of obligation under capital leases		845,529			-			845,529
	Non-current portion of deferred revenue		-			2,364,389			2,364,389
	Loan from joint venture partner		602,047			-			602,047
	Total long term liabilities		8,201,023			2,364,389			10,565,412
	Total liabilities		19,582,366			2,493,425			22,075,791
	STOCKHOLDERS' EQUITY
	Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
	Common Stock $0.00001 par value, 250,000,000 shares authorized, 140,466,801 shares issued and outstanding as of December 31, 2013		248,712,321			-			248,712,321
	Accumulated other comprehensive income (loss)		269,869			-			269,869
	Accumulated deficit		(225,391,922	)		(3,375,457	)		(228,767,379	)
	Elephant Talk Communications, Corp. stockholders' equity		23,590,268			(3,375,457	)		20,214,811
	NON-CONTROLLING INTEREST		144,806			-			144,806
	Total stockholders' equity		23,735,074			(3,375,457	)		20,359,617
	TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	43,317,440		$	(882,032	)	$	42,435,408
		Year end December 31, 2013
		As previously			Restatement			Reclassifications			Restated
		reported			adjustments
	REVENUES	$	22,827,261		$	(3,375,457	)	$	-		$	19,451,804
	COST AND OPERATING EXPENSES
	Cost of service		7,149,153			-			2,240,144			9,389,297
	Product development		-			-			6,091,484			6,091,484
	Sales and marketing		-			-			3,139,015			3,139,015
	General and administrative		26,533,283			-			(11,470,643	)		15,062,640
Depreciation and amortization of intangibles assets		6,601,246			-			-			6,601,246
Total cost and operating expenses		40,283,682						-			40,283,682
LOSS FROM OPERATIONS		(17,456,421	)		(3,375,457	)		-			(20,831,878	)
OTHER INCOME (EXPENSE)
Interest income		103,627			-			-			103,627
Interest expense		(1,064,999	)		-			-			(1,064,999	)
Interest expense related to debt discount and conversion feature		(2,069,649	)		-			-			(2,069,649	)
Change in fair value of conversion feature		232,267			-			-			232,267
Changes in fair value of warrant liabilities		479,322			-			-			479,322
Gain / (Loss) on Extinguishment of Debt		(2,005,100	)		-			-			(2,005,100	)
Other income & (expense), net		(302,112	)		-			-			(302,112	)
Amortization of deferred financing costs		(248,851	)		-			-			(248,851	)
Total other income (expense)		(4,875,495	)		-			-			(4,875,495	)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES		(22,331,916	)		(3,375,457	)		-			(25,707,373	)
(Benefit) / provision for income taxes		(200,301	)		-						(200,301	)
NET LOSS		(22,131,615	)		(3,375,457	)		-			(25,507,072	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		1,001,959			-			-			1,001,959
COMPREHENSIVE LOSS	$	(21,129,656	)	$	(3,375,457	)	$	-		$	(24,505,113	)
Net loss per common share and equivalents - basic and diluted	$	(0.17	)	$	-		$	-		$	(0.20	)
Weighted average shares outstanding during the period - basic and diluted		126,259,634			-			-			126,259,634
	Year ended December 31, 2013
	As previously			Restatement			Restated
	reported			adjustments
				restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(22,131,615	)	$	(3,375,457	)	$	(25,507,072	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		6,601,246			-			6,601,246
Provision for doubtful accounts		22,005			-			22,005
Stock based compensation		8,515,391			-			8,515,391
Change in fair value of conversion feature		(232,267	)		-			(232,267	)
Change in fair value of warrant liability		(479,322	)		-			(479,322	)
Amortization of deferred financing costs		248,851			-			248,851
Interest expense relating to debt discount and conversion feature		2,069,649			-			2,069,649
Unrealized foreign currency translation gain (loss)		302,112			-			302,112
(Profit) / Loss on Extinguishment of Debt		2,005,100			-			2,005,100
Changes in operating assets and liabilities:
Decrease (increase) in restricted cash		1,052,257			-			1,052,257
Decrease (increase) in accounts receivable		(82,763	)		882,032			799,269
Decrease (increase) in prepaid expenses, deposits and other assets		(465,026	)		-			(465,026	)
Increase (decrease) in accounts payable and customer deposits		(3,415,032	)		-			(3,415,032	)
Increase (decrease) in deferred revenue		(118,786	)		2,493,424			2,374,638
Increase (decrease) in accrued expenses and other payables		140,514			-			140,514
Net cash provided by (used in) operating activities		(5,967,686	)		-			(5,967,686	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(5,898,169	)		-			(5,898,169	)
Loan to third party		(163,542	)		-			(163,542	)
Net cash used in investing activities		(6,061,711	)		-			(6,061,711	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party		1,290,790			-			1,290,790
Proceeds from Share Purchase Agreement – Unregistered securities		225,000			-			225,000
Proceeds from  Share Purchase Agreement - Registered direct		7,500,000			-			7,500,000
Proceeds from  Share Purchase Agreement Related Party		4,500,000			-			4,500,000
Proceeds from 10% Affiliate Loan		2,652,600			-			2,652,600
Proceeds from 10% 3rd Party Loan		5,305,200			-			5,305,200
Payments on  8% convertible note installment payments and interest		(8,642,149	)		-			(8,642,149	)
Exercise of warrants & options		581,142			-			581,142
Cash from Escrow account for principal and interest payments on 8% Convertible Notes		742,427			-			742,427
Trade note payable		(512,732	)		-			(512,732	)
Payment of placement & solicitation fees		(1,362,124	)		-			(1,362,124	)
Net cash provided by financing activities		12,280,154			-			12,280,154
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(231,710	)		-			(231,710	)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		19,047			-			19,047
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	1,252,315		$	-		$	1,252,315
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest	$	745,096		$	-		$	745,096
Increase in Share Capital due to Telnicity Acquisition		1,180,000			-			1,180,000
Increase in Share Capital for third party settlement		468,000			-			468,000
Cash paid during the period for income taxes		45,930			-			45,930
Purchase of property and equipment under capital lease agreements		2,620,182			-			2,620,182
Restated quarterly financial statements (Unaudited)
The prior period unaudited quarterly financial statements included below have been restated to correct the manner in which we recognize revenue related to our multiple-element arrangements are described above.
Condensed consolidated balance sheets (unaudited)
	September 30,			Restatement			September 30,
	2014			adjustment			2014
	(UNAUDITED)			Unaudited			Unaudited
							Restated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	1,176,650		$	-		$	1,176,650
Restricted cash		169,536			-			169,536
Accounts receivable, net of an allowance for doubtful accounts of $0 at September 30, 2014		6,754,447			(907,023	)		5,847,424
Prepaid expenses and other current assets		2,319,310			-			2,319,310
Total current assets		10,419,943			(907,023	)		9,512,920
NON-CURRENT ASSETS
OTHER ASSETS		1,093,977			-			1,093,977
PROPERTY AND EQUIPMENT, NET		19,603,707			-			19,603,707
INTANGIBLE ASSETS, NET		6,000,884			-			6,000,884
GOODWILL		3,490,242			-			3,490,242
TOTAL ASSETS	$	40,608,753		$	(907,023	)	$	39,701,730
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	425,144		$	-		$	425,144
Accounts payable and customer deposits		2,063,304			-			2,063,304
Obligations under capital leases (current portion)		1,828,083			-			1,828,083
Deferred Revenue		127,456			468,256			595,712
Accrued expenses and other payables		5,804,999			-			5,804,999
Loans payable		961,550			-			961,550
Total current liabilities		11,210,536			468,256			11,678,792
LONG TERM LIABILITIES
2013 10% 3rd Party Loan (net of Debt Discount of  $410,853 at September 30, 2014		4,663,227			-			4,663,227
Warrant liabilities		2,248,169			-			2,248,169
Non-current portion of obligation under capital leases		261,912			-			261,912
Non-current portion of deferred revenue		-			7,788,843			7,788,843
Total long term liabilities		7,173,308			7,788,843			14,962,151
Total liabilities		18,383,844			8,257,099			26,640,943
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common Stock $0.00001 par value, 250,000,000 shares authorized, 151,312,189  issued and outstanding  as of September 30, 2014		260,616,570			-			260,616,570
Accumulated other comprehensive income (loss)		(2,003,871	)		-			(2,003,871	)
Accumulated deficit		(236,521,852	)		(9,164,122	)		(245,685,974	)
Elephant Talk Communications, Corp. stockholders' equity		22,090,847			(9,164,122	)		12,926,725
NON-CONTROLLING INTEREST		134,062			-			134,062
Total stockholders' equity		22,224,909			(9,164,122	)		13,060,787
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	40,608,753		$	(907,023	)	$	39,701,730
	For the three													For the nine
	month													month
	period ended			Restatement										period ended				Restatement
	30-Sep-14			adjustments			Re- classifications			Restated				30-Sep-14				adjustments				Re- classifications			Restated
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)			(Unaudited)
REVENUES	$	7,298,988		$	(2,853,749	)	$	-		$	4,445,239			$	20,690,609			$	(5,788,665	)		$	-		$	14,901,944
COST AND OPERATING EXPENSES
Cost of service (exclusive of depreciation and amortization shown separately below)		848,771			-			716,283			1,565,054				2,660,816				-				2,388,897			5,049,713
Product development		-			-			1,707,102			1,707,102				-				-				5,699,451			5,699,451
Sales and marketing		-			-			555,519			555,519				-				-				1,784,161			1,784,161
General and administrative		6,227,147			-			(2,978,904	)		3,248,243				19,636,038				-				(9,872,509	)		9,763,529
Depreciation and amortization		1,900,251			-			-			1,900,251				5,836,857				-				-			5,836,857
Total cost and operating expenses		8,976,169			-			-			8,976,169				28,133,711				-				-			28,133,711
LOSS FROM OPERATIONS		(1,677,181	)		(2,853,749	)		-			(4,530,930	)			(7,443,102	)			(5,788,665	)			-			(13,231,767	)
OTHER INCOME (EXPENSE)
Interest income		36,684			-			-			36,684				93,840				-				-			93,840
Interest expense		(260,295	)		-			-			(260,295	)			(895,453	)			-				-			(895,453	)
Interest expense  related to debt discount and conversion feature		(1,287,717	)		-			-			(1,287,717	)			(3,197,749	)			-				-			(3,197,749	)
Changes in fair value of warrant liabilities		(103,311	)		-			-			(103,311	)			(274,635	)			-				-			(274,635	)
Gain / (Loss) on Extinguishment of Debt		626,534			-			-			626,534				626,108				-				-			626,108
Other income & (expense), net		301,199			-			-			301,199				372,597				-				-			372,597
Amortization of deferred financing costs		(73,789	)		-			-			(73,789	)			(323,246	)			-				-			(323,246	)
Total other income (expense)		(760,695	)		-			-			(760,695	)			(3,598,538	)			-				-			(3,598,538	)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES		(2,437,876	)		(2,853,749	)		-			(5,291,625	)			(11,041,640	)			(5,788,665	)			-			(16,830,305	)
(Benefit) / provision for income taxes		(44,938	)		-			-			(44,938	)			88,290				-				-			88,290
NET LOSS		(2,392,938	)		(2,853,749	)		-			(5,246,687	)			(11,129,930	)			(5,788,665	)			-			(16,918,595	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		(2,273,740	)		-			-			(2,273,740	)			(2,424,192	)			-				-			(2,424,192	)
COMPREHENSIVE LOSS	$	(4,666,678	)	$	(2,853,749	)	$	-		$	(7,520,427	)		$	(13,554,122	)		$	(5,788,665	)		$	-		$	(19,342,787	)
Net loss per common share and equivalents - basic and diluted	$	(0.02	)	$	-		$	-		$	(0.04	)		$	(0.08	)		$	-			$	-		$	(0.12	)
Weighted average shares outstanding during the period - basic and diluted		149,468,618			-			-			149,468,618				145,929,455				-				-			145,929,455
	Nine month period
	ended September 30, 2014			Restatement			Restated
					Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(11,129,930	)	$	(5,788,665	)	$	(16,918,595	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:					-
Depreciation and amortization		5,836,857			-			5,836,857
Provision for doubtful accounts		(10,661	)		-			(10,661	)
Provision for income taxes		-			-			-
Stock based compensation		3,536,680			-			3,536,680
Change in fair value of conversion feature		-			-			-
Change in fair value of warrant liability		274,635			-			274,635
Amortization of deferred financing costs		323,246			-			323,246
Interest expense relating to debt discount and conversion feature		3,197,749			-			3,197,749
Unrealized foreign currency translation gain (loss)		(501,571	)		-			(501,571	)
Extinguishment of Debt		(626,108	)		-			(626,108	)
Changes in operating assets and liabilities:					-			-
Decrease (increase) in accounts receivable		(1,366,947	)		(2,468,434	)		(3,835,381	)
Decrease (increase) in prepaid expenses, deposits and other assets		(101,971	)		-			(101,971	)
Increase (decrease) in accounts payable and customer deposits		362,685			-			362,685
Increase (decrease) in deferred revenue		(11,931	)		8,257,099			8,245,168
Increase (decrease) in accrued expenses and other payables		1,493,594			-			1,493,594
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt		(426	)		-			(426	)
Net cash provided by (used in) operating activities		1,275,901			-			1,275,901
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(5,611,023	)		-			(5,611,023	)
Loan to third party		-			-			-
Net cash used in investing activities		(5,611,023	)		-			(5,611,023	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Financing related fees		(125,793	)		-			(125,793	)
Payments on  8% Senior Secured Convertible Note installment payments and interest		-			-			-
Exercise of warrants and options		4,286,576			-			4,286,576
Interest paid for property and equipment acquired under capital leases		(57,079	)		-			(57,079	)
Net cash provided by financing activities		4,103,704			-			4,103,704
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		155,753			-			155,753
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(75,665	)		-			(75,665	)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,252,315			-			1,252,315
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	1,176,650		$	-		$	1,176,650
	June 30,						June 30,
	2014						2014
	(UNAUDITED)			restatement			Restated
					Unaudited			Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	829,388		$	-		$	829,388
Restricted cash		191,703			-			191,703
Accounts receivable, net of allowance for doubtful accounts of $29,547 at June 30, 2014		8,223,963			(1,299,207	)		6,924,756
Prepaid expenses and other current assets		2,619,882			-			2,619,882
Total current assets		11,864,936			(1,299,207	)		10,565,729
NON-CURRENT ASSETS
OTHER ASSETS		1,288,246			-			1,288,246
PROPERTY AND EQUIPMENT, NET		20,711,832			-			20,711,832
INTANGIBLE ASSETS, NET		7,122,940			-			7,122,940
GOODWILL		3,740,646			-			3,740,646
TOTAL ASSETS	$	44,728,600		$	(1,299,207	)	$	43,429,393
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	413,958		$	-		$	413,958
Accounts payable and customer deposits		2,305,933			-			2,305,933
Obligations under capital leases (current portion)		1,898,346			-			1,898,346
Deferred revenue		163,848			468,256			632,104
Accrued expenses and other payables		6,592,945			-			6,592,945
Loans payable		963,051			-			963,051
Total current liabilities		12,338,081			468,256			12,806,337
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount of $518,463 at June 30, 2014)		4,940,798			-			4,940,798
10% Related Party Loan (net of Debt Discount of $17,786 at June 30, 2014)		2,711,844			-			2,711,844
Warrant liabilities		2,144,858			-			2,144,858
Non-current portion of obligation under capital leases		487,728			-			487,728
Non-current portion of deferred revenue		-			4,542,910			4,542,910
Loan from joint venture partner		626,534			-			626,534
Total long term liabilities		10,911,762			4,542,910			15,454,672
Total liabilities		23,249,843			5,011,166			28,261,009
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common Stock $0.00001 par value, 250,000,000 shares authorized, 146,525,302 issued and outstanding  as of June 30, 2014 (unaudited)		255,328,306			-			255,328,306
Accumulated other comprehensive income		121,636			-			121,636
Accumulated deficit		(234,115,159	)		(6,310,373	)		(240,425,532	)
Elephant Talk Communications, Corp. stockholders' equity		21,334,783			(6,310,373	)		15,024,410
NON-CONTROLLING INTEREST		143,974			-			143,974
Total stockholders' equity		21,478,757			(6,310,373	)		15,168,384
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	44,728,600		$	(1,299,207	)	$	43,429,393
	For the three													For the six
	month													month
	period ended			Restatement										period ended				Restatement
	30-Jun-14			adjustments			Re- classifications			Restated				30-Jun-14				adjustments				Re- classifications			Restated
	(unaudited)			(unaudited)			(unaudited)			(unaudited)				(unaudited)				(unaudited)				(unaudited)			(unaudited)
REVENUES	$	6,911,768			(1,839,328	)	$	-		$	5,072,440			$	13,391,621				(2,934,916	)		$	-		$	10,456,705
COST AND OPERATING EXPENSES
Cost of service		828,581			-			1,020,106			1,848,687				1,812,045				-				1,672,614			3,484,659
Product development		-			-			2,280,532			2,280,532				-				-				3,992,349			3,992,349
Sales and marketing		-			-			664,807			664,807				-				-				1,228,642			1,228,642
General and administrative		7,432,784			-			(3,965,446	)		3,467,338				13,408,891				-				(6,893,605	)		6,515,286
Depreciation and amortization		1,928,392			-			-			1,928,392				3,936,606				-				-			3,936,606
Total cost and operating expenses		10,189,757			-			-			10,189,757				19,157,542				-				-			19,157,542
LOSS FROM OPERATIONS		(3,277,989	)		(1,839,328	)		-			(5,117,317	)			(5,765,921	)			(2,934,916	)			-			(8,700,837	)
OTHER INCOME (EXPENSE)
Interest income		29,545			-			-			29,545				57,156				-				-			57,156
Interest expense		(333,214	)		-			-			(333,214	)			(635,158	)			-				-			(635,158	)
Interest expense  related to debt discount and conversion feature		(1,025,292	)		-			-			(1,025,292	)			(1,910,032	)			-				-			(1,910,032	)
Changes in fair value of warrant liabilities		38,948			-			-			38,948				(171,324	)			-				-			(171,324	)
Loss on Extinguishment of Debt		-			-			-			-				(426	)			-				-			(426	)
Other income and (expense), net		68,008			-			-			68,008				71,398				-				-			71,398
Amortization of deferred financing costs		(113,090	)		-			-			(113,090	)			(249,457	)			-				-			(249,457	)
Total other income (expense)		(1,335,095	)		-			-			(1,335,095	)			(2,837,843	)			-				-			(2,837,843	)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES		(4,613,084	)		(1,839,328	)		-			(6,452,412	)			(8,603,764	)			(2,934,916	)			-			(11,538,680	)
Provision (benefit) for income taxes		(2,209	)		-			-			(2,209	)			133,228				-				-			133,228
NET LOSS		(4,610,875	)		(1,839,328	)		-			(6,450,203	)			(8,736,992	)			(2,934,916	)			-			(11,671,908	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation loss		(148,233	)		-			-			(148,233	)			(150,452	)			-				-			(150,452	)
COMPREHENSIVE LOSS	$	(4,759,108	)		(1,839,328	)	$	-		$	(6,598,436	)		$	(8,887,444	)			(2,934,916	)		$	-		$	(11,822,360	)
Net loss per common share and equivalents - basic and diluted	$	(0.03	)		-		$	-		$	(0.04	)		$	(0.06	)			-			$	-		$	(0.08	)
								-															-
Weighted average shares outstanding during the period - basic and diluted		146,482,547			-			-			146,482,547				144,130,543				-				-			144,130,543
	For the six month period
	ended June 30, 2014			restatement			Restated
					Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(8,736,992	)	$	(2,934,916	)	$	(11,671,908	)
Adjustments to reconcile net loss to net cash used in operating activities:					-			-
Depreciation and amortization		3,936,606			-			3,936,606
Provision for doubtful accounts		18,865			-			18,865
Share-based compensation		2,674,261			-			2,674,261
Change in the fair value of the warrant liability		171,324			-			171,324
Amortization of deferred financing costs		249,457			-			249,457
Interest expense relating to debt discount and conversion feature		1,910,032			-			1,910,032
Unrealized foreign currency translation gain/(loss)		(71,398	)		-			(71,398	)
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:
Decrease (increase) in accounts receivable		(2,329,143	)		(2,076,250	)		(4,405,393	)
Decrease (increase)  in prepaid expenses, deposits and other assets		(346,129	)		-			(346,129	)
Increase (decrease) in accounts payable, proceeds from related parties  and customer deposits		210,932			-			210,932
Increase (decrease) in deferred revenue		16,994			5,011,166			5,028,160
Increase (decrease) in accrued expenses and other payables		1,910,256			-			1,910,256
Net cash provided by (used in) operating activities		(384,935	)		-			(384,935	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of Property and Equipment		(3,922,724	)		-			(3,922,724	)
Net cash used in investing activities		(3,922,724	)		-			(3,922,724	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Fundraising fees		(90,000	)		-			(90,000	)
Exercise of warrants and Options		4,283,033			-			4,283,033
Net cash provided by financing activities		4,193,033			-			4,193,033
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(308,301	)		-			(308,301	)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS		(422,927	)		-			(422,927	)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,252,315			-			1,252,315
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	829,388		$	-		$	829,388
	March 31,						March 31,
	2014						2014
	(UNAUDITED)			restatement			Restated
					Unaudited			Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3,918,046		$	-		$	3,918,046
Restricted cash		192,161			-			192,161
Accounts receivable, net of allowance for doubtful accounts of $11,307 at March 31, 2014		6,262,041			(1,228,374	)		5,033,667
Prepaid expenses and other current assets		2,147,686			-			2,147,686
Total current assets		12,519,934			(1,228,374	)		11,291,560
NON-CURRENT ASSETS
OTHER ASSETS		1,357,728			-			1,357,728
PROPERTY AND EQUIPMENT, NET		19,954,703			-			19,954,703
INTANGIBLE ASSETS, NET		7,903,149			-			7,903,149
GOODWILL		3,769,199			-			3,769,199
TOTAL ASSETS	$	45,504,713		$	(1,228,374	)	$	44,276,339
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	402,234		$	-		$	402,234
Accounts payable and customer deposits		2,419,325			-			2,419,325
Obligations under capital leases (current portion)		1,348,705			-			1,348,705
Deferred revenue		203,623			468,256			671,879
Accrued expenses and other payables		5,936,989			-			5,936,989
Loans payable		962,269			-			962,269
10% Related Party Loan (net of Debt Discount of $937,814 at March 31, 2014		1,812,506			-			1,812,506
Total current liabilities		13,085,651			468,256			13,553,907
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount of $623,726 at March 31, 2014)		4,876,914			-			4,876,914
Warrant liabilities		2,183,806			-			2,183,806
Non-current portion of obligation under capital leases		465,954			-			465,954
Non-current portion of deferred revenue		-			2,774,415			2,774,415
Loan from joint venture partner		614,169			-			614,169
Total long term liabilities		8,140,843			2,774,415			10,915,258
Total liabilities		21,226,494			3,242,671			24,469,165
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common Stock $0.00001 par value, 250,000,000 shares authorized, 146,364,577 issued and outstanding  as of March 31, 2014		253,383,860			-			253,383,860
Accumulated other comprehensive income		267,650			-			267,650
Accumulated deficit		(229,518,039	)		(4,471,045	)		(233,989,084	)
Elephant Talk Communications, Corp. stockholders' equity		24,133,471			(4,471,045	)		19,662,426
NON-CONTROLLING INTEREST		144,748			-			144,748
Total stockholders' equity		24,278,219			(4,471,045	)		19,807,174
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	45,504,713		$	(1,228,374	)	$	44,276,339
	31-Mar-14			Restatement			Re- Classification			Restated
				adjustments
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
REVENUES	$	6,479,853		$	(1,095,588	)	$	-		$	5,384,265
COST AND OPERATING EXPENSES
Cost of service		983,464			-			652,508			1,635,972
Product development		5,976,107			-			1,711,817			1,711,817
Sales and marketing		563,835			-			563,835			563,835
General and administrative		3,047,947			-			(2,928,159	)		3,047,948
Depreciation and amortization		2,008,214			-			-			2,008,214
Total cost and operating expenses		8,967,785			-			-			8,967,785
LOSS FROM OPERATIONS		(2,487,932	)		(1,095,588	)		-			(3,583,520	)
OTHER INCOME (EXPENSE)
Interest income		27,611			-			-			27,611
Interest expense		(301,944	)		-			-			(301,944	)
Interest expense related to Debt Discount and Conversion Feature		(884,740	)		-			-			(884,740	)
Change in fair value of warrant liabilities		(210,272	)		-			-			(210,272	)
Loss on extinguishment of debt		(426	)		-			-			(426	)
Other income and (expense)		3,390			-			-			3,390
Amortization of deferred financing costs		(136,367	)		-			-			(136,367	)
Total other income (expense)		(1,502,748	)		-			-			(1,502,748	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(3,990,680	)		(1,095,588	)		-			(5,086,268	)
Provision for income taxes		(135,437	)		-			-			(135,437	)
NET LOSS		(4,126,117	)		(1,095,588	)		-			(5,221,705	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation (loss)		(2,219	)		-			-			(2,219	)
COMPREHENSIVE LOSS	$	(4,128,336	)		(1,095,588	)	$	-		$	(5,223,924	)
Net loss per common share and equivalents - basic and diluted	$	(0.03	)		-		$	-		$	(0.04	)
Weighted average shares outstanding during the period - basic and diluted		141,752,128			-			-			141,752,128
	For the three months ended
	ended March 31, 2014			restatement			Restated
					Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(4,126,117	)	$	(1,095,588	)	$	(5,221,705	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:					-			-
Depreciation and amortization		2,008,214			-			2,008,214
Provision for doubtful accounts		611			-			611
Stock based compensation		771,724			-			771,724
Changes in the fair value of the conversion feature		-			-			-
Change in the fair value of the warrant liability		210,272			-			210,272
Amortization of deferred financing costs		136,367			-			136,367
Interest expense relating to debt discount and conversion feature		884,740			-			884,740
Unrealized foreign currency translation gain/(loss)		(3,390	)		-			(3,390	)
					-
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:					-
Decrease (increase) in accounts receivable		(293,435	)		(2,147,083	)		(2,440,518	)
Decrease (increase)  in prepaid expenses, deposits and other assets		165,627			-			165,627
Increase (decrease) in accounts payable, proceeds from related parties  and customer deposits		319,553			-			319,553
Increase (decrease) in deferred revenue		59,946			3,242,671			3,302,617
Increase (decrease) in accrued expenses and other payables		643,707			-			643,707
Net cash provided by (used in) operating activities		777,819			-			777,819
CASH FLOWS FROM INVESTING ACTIVITIES:					-			-
Purchases of Property and Equipment		(1,802,951	)		-			(1,802,951	)
Net cash used in investing activities		(1,802,951	)		-			(1,802,951	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Financing related fees		(90,000	)		-			(90,000	)
Exercise of warrants and Options		4,093,480			-			4,093,480
Net cash provided by financing activities		4,003,480			-			4,003,480
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(312,617	)		-			(312,617	)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS		2,665,731			-			2,665,731
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,252,315			-			1,252,315
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	3,918,046		$	-		$	3,918,046
	September 30,						September 30,
	2013			restatement			2013
	(UNAUDITED)			Unaudited			Restated
							Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	6,085,215		$	-		$	6,085,215
Restricted cash		495,983			-			495,983
Accounts receivable, net of allowance for doubtful accounts of $25,225 and $559,120 at September 30, 2013		4,173,398			(978,579	)		3,194,819
Prepaid expenses and other current assets		2,531,602			-			2,531,602
Total current assets		13,286,198			(978,579	)		12,307,619
NON-CURRENT ASSETS
OTHER ASSETS		1,382,857			-			1,382,857
PROPERTY AND EQUIPMENT, NET		18,663,407			-			18,663,407
INTANGIBLE ASSETS, NET		9,412,581			-			9,412,581
GOODWILL		3,707,903			-			3,707,903
TOTAL ASSETS	$	46,452,946		$	(978,579	)	$	45,474,367
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	380,550		$	-		$	380,550
Accounts payable and customer deposits		4,905,101			-			4,905,101
Deferred Revenue		428,473			-			428,473
Accrued expenses and other payables		5,816,271			-			5,816,271
Loans payable		962,418			-			962,418
10% Related Party Loan (net of Debt Discount of $2,385,206)		267,393			-			267,393
Total current liabilities		12,760,206			-			12,760,206
								-
LONG TERM LIABILITIES								-
10% 3rd Party Loan (net of Debt Discount of $827,421)		4,477,780			-			4,477,780
Warrant liabilities		4,116,480			-			4,116,480
Trade note payable		593,903			-			593,903
Non-current portion of deferred revenue		-			1,888,891			1,888,891
Loan from joint venture partner		590,165			-			590,165
Total long term liabilities		9,778,328			1,888,891			11,667,219
Total liabilities		22,538,534			1,888,891			24,427,425
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common stock, .00001 par value, 250,000,000 shares authorized, 134,440,221 issued and outstanding as of September 30, 2013		243,294,324			-			243,294,324
Accumulated other comprehensive income (loss)		(242,647	)		-			(242,647	)
Accumulated deficit		(219,316,384	)		(2,867,470	)		(222,183,854	)
Elephant Talk Communications, Corp. stockholders' equity		23,735,293			(2,867,470	)		20,867,823
NON-CONTROLLING INTEREST		179,119			-			179,119
Total stockholders' equity		23,914,412			(2,867,470	)		21,046,942
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	46,452,946		$	(978,579	)	$	45,474,367
	For the Three Months															For the Nine Months
	Period ended															Period ended
	September 30,			Restatement			Re - classifications				Restated					30-Sep-13				Restatement				Re - classifications				Restated
	2013			adjustments																adjustments
	(Unaudited)			(Unaudited)			(Unaudited)				(Unaudited)					(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)
REVENUES	$	5,204,982		$	(1,081,188	)	$	-			$	4,123,794				$	16,795,627			$	(2,867,470	)		$	-			$	13,928,157
COST AND OPERATING EXPENSES
Cost of service		1,080,174			-			468,402				1,548,576					6,093,968				-				1,560,310				7,654,278
Product development		-			-			1,354,105				1,354,105					-				-				4,523,208				4,523,208
Sales and marketing		-			-			623,644				623,644					-				-				2,229,013				2,229,013
General and administrative		5,442,869			-			-2,446,151				2,996,718					18,823,614				-				(8,312,530	)			10,511,083
Depreciation and amortization		1,543,687			-			-				1,543,687					4,699,906				-				-				4,699,906
Total cost and operating expenses		8,066,730			-			-				8,066,730					29,617,488				-				-				29,617,488
LOSS FROM OPERATIONS		(2,861,748	)		(1,081,188	)		-				(3,942,936	)				(12,821,861	)			(2,867,470	)			-				(15,689,331	)
OTHER INCOME (EXPENSE)
Interest income		33,773			-			-				33,773					89,020				-				-				89,020
Interest expense		(181,074	)		-			-				(181,074	)				(612,970	)			-				-				(612,970	)
Interest expense related to debt discount and conversion feature		(259,795	)		-			-				(259,795	)				(1,320,795	)			-				-				(1,320,795	)
Change in fair value of conversion feature		-			-			-				-					232,267				-				-				232,267
Loss on Extinguishment of Debt		(44,506	)		-			-				(44,506	)				(1,983,103	)			-				-				(1,983,103	)
Changes in fair value of warrant liabilities		173,333			-			-				173,333					519,349				-				-				519,349
Amortization of deferred financing costs		(44,076	)		-			-				(44,076	)				(116,482	)			-				-				(116,482	)
Total other income (expense)		(322,345	)		-			-				(322,345	)				(3,192,714	)			-				-				(3,192,714	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(3,184,093	)		(1,081,188	)		-				(4,265,281	)				(16,014,575	)			(2,867,470	)			-				(18,882,045	)
Provision for income taxes		41,500			-			-				41,500					41,500				-				-				41,500
NET LOSS		(3,225,593	)		(1,081,188	)		-				(4,306,781	)				(16,056,075	)			(2,867,470	)			-				(18,923,545	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		489,443			-			-				489,443					(807,208	)			-				-				(807,208	)
		489,443			-			-				489,443					(807,208	)			-				-				(807,208	)
COMPREHENSIVE LOSS	$	(2,736,150	)	$	(1,081,188	)	$	-			$	(3,817,338	)			$	(16,863,283	)		$	(2,867,470	)		$	-			$	(19,730,753	)
Net loss per common share and equivalents - basic and diluted	$	(0.02	)	$	-		$	-			$	(0.03	)			$	(0.13	)		$	-			$	-			$	(0.16	)
Weighted average shares outstanding during the period - basic and diluted		134,440,221			-			-				134,440,221					122,038,045				-				-				122,038,045
	For the nine months
	ended September 30, 2013			restatement			Restated
				Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(16,056,076	)	$	(2,867,470	)	$	(18,923,546	)
Adjustments to reconcile net loss to net cash used in operating activities:								-
Depreciation and amortization		4,699,906			-			4,699,906
Provision for doubtful accounts		22,131			-			22,131
Provision for income taxes		41,500			-			41,500
Stock based compensation		5,639,124			-			5,639,124
Change in fair value of derivative instruments		2,668,764			-			2,668,764
Financial Investments in Joint Venture		-			-			-
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:					-
Decrease (increase) in accounts receivable		1,054,452			978,579			2,033,031
Decrease (increase) in prepaid expenses, deposits and other assets		(666,991	)		-			(666,991	)
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits		(2,030,393	)		-			(2,030,393	)
Increase (decrease) in deferred revenue		177,635			1,888,891			2,066,526
Increase (decrease) in accrued expenses and other payables		1,859,634			-			1,859,634
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt		(890,997	)		-			(890,997	)
Net cash used in operating activities		(3,481,311	)		-			(3,481,311	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(4,108,507	)		-			(4,108,507	)
Loan to third party		(125,000	)		-			(125,000	)
Net cash used in investing activities		(4,233,507	)		-			(4,233,507	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party		1,290,790			-			1,290,790
Proceeds from Share Purchase Agreement - Unregistered securities		225,000			-			225,000
Proceeds from Share Purchase Agreement - Registered direct		7,500,000			-			7,500,000
Proceeds from Share Purchase Agreement Related Party		4,500,000			-			4,500,000
Proceeds from 10% Affiliate Loan		2,652,600			-			2,652,600
Proceeds from 10% 3rd Party Loan		5,305,200			-			5,305,200
Fundraise fees		(1,362,124	)		-			(1,362,124	)
Payments on 8% convertible note installment payments and interest		(8,490,360	)		-			(8,490,360	)
Exercise of warrants & options		78,971			-			78,971
Cash from Escrow account for principal and interest payments on 8% Convertible notes		742,427			-			742,427
Net cash provided by financing activities		12,442,504			-			12,442,504
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		124,261			-			124,261
NET INCREASE IN CASH AND CASH EQUIVALENTS		4,851,947			-			4,851,947
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	6,085,215		$	-		$	6,085,215
	June 30,						June 30,
	2013			restatement			2013
	(restated)			unaudited			Restated
							Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	2,979,673		$	-		$	2,979,673
Restricted cash		483,120			-			483,120
Accounts receivable, net of allowance for doubtful accounts of $486,591 at June 30, 2013		3,408,278			(542,527	)		2,865,751
Prepaid expenses and other current assets		2,194,320			-			2,194,320
Total current assets		9,065,391			(542,527	)		8,522,864
OTHER ASSETS		621,182			-			621,182
PROPERTY AND EQUIPMENT, NET		17,065,123			-			17,065,123
INTANGIBLE ASSETS, NET		9,966,563			-			9,966,563
GOODWILL		3,381,418			-			3,381,418
TOTAL ASSETS	$	40,099,677		$	(542,527	)	$	39,557,150
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	369,859		$	-		$	369,859
Accounts payable and customer deposits		4,809,726			-			4,809,726
Deferred Revenue		482,381			-			482,381
Accrued expenses and other payables		6,566,324			-			6,566,324
Loans payable		962,418			-			962,418
12% Related Party Loan		975,763			-			975,763
Total current liabilities		14,166,471			-			14,166,471
LONG TERM LIABILITIES
Warrant liabilities		5,291,351			-			5,291,351
Trade note payable		869,450			-			869,450
Non-current portion of deferred revenue		-			1,243,755			1,243,755
Loan from joint venture partner		578,518			-			578,518
Total long term liabilities		6,739,319			1,243,755			7,983,074
Total liabilities		20,905,790			1,243,755			22,149,545
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common stock, no par value, 250,000,000 shares authorized, 133,139,900 issued and outstanding as of June 30, 2013		236,377,879			-			236,377,879
Accumulated other comprehensive loss		(1,266,977	)		-			(1,266,977	)
Accumulated deficit		(216,090,791	)		(1,786,282	)		(217,877,073	)
Elephant Talk Communications Corp. stockholders' equity		19,020,111			(1,786,282	)		17,233,829
NON-CONTROLLING INTEREST		173,776			-			173,776
Total stockholders' equity		19,193,887			(1,786,282	)		17,407,605
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	40,099,677		$	(542,527	)	$	39,557,150
	For the Three													For the Six
	Months													Months
	Period ended			Restatement										Period ended				Restatement
	30-Jun-13			adjustments			Re- classifications			Restated				30-Jun-13				adjustments				Re- classifications			Restated
	(unaudited)			(unaudited)			(unaudited)			(unaudited)				(unaudited)				(unaudited)				(unaudited)			(unaudited)
REVENUES	$	4,994,145		$	(1,429,896	)	$	-		$	3,564,249			$	11,590,645			$	(1,786,282	)		$	-		$	9,804,363
COST AND OPERATING EXPENSES
Cost of service		1,465,517			-			679,382			2,144,899				5,013,794				-				1,091,908			6,105,702
Product development		-			-			1,819,480			1,819,480				-				-				3,169,103			3,169,103
Sales and marketing		7,472,772			-			882,418			882,418				-				-				1,605,370			1,605,370
General and administrative		1,836,231			-			(3,381,280	)		4,091,492				13,380,746				-				(5,866,381	)		7,514,365
Depreciation and amortization		1,836,231			-			-			1,836,231				3,156,219				-				-			3,156,219
Total cost and operating expenses		10,774,520			-			-			10,774,520				21,550,759				-				-			21,550,759
LOSS FROM OPERATIONS		(5,780,375	)		(1,429,896	)		-			(7,210,271	)			(9,960,114	)			(1,786,282	)			-			(11,746,396	)
OTHER INCOME (EXPENSE)
Interest income		21,527			-			-			21,527				55,247				-				-			55,247
Interest expense		(208,144	)		-			-			(208,144	)			(431,896	)			-				-			(431,896	)
Interest expense  related to debt discount and conversion feature		(502,972	)		-			-			(502,972	)			(1,061,000	)			-				-			(1,061,000	)
Change in fair value of conversion feature		372,059			-			-			372,059				232,267				-				-			232,267
Changes in fair value of warrant liabilities		346,016			-			-			346,016				346,016				-				-			346,016
Loss on Extinguishment of Debt		(1,938,597	)		-			-			(1,938,597	)			(1,938,597	)			-				-			(1,938,597	)
Amortization of deferred financing costs		(2,075	)		-			-			(2,075	)			(72,406	)			-				-			(72,406	)
Total other income (expense)		(1,912,186	)		-			-			(1,912,186	)			(2,870,369	)			-				-			(2,870,369	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(7,692,561	)		(1,429,896	)		-			(9,122,457	)			(12,830,483	)			(1,786,282	)			-			(14,616,765	)
Provision for income taxes		-			-						-				-				-				-			-
NET LOSS		(7,692,561	)		(1,429,896	)		-			(9,122,457	)			(12,830,483	)			(1,786,282	)			-			(14,616,765	)
		-									-
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation loss		(534,887	)		-			-			(534,887	)			(1,296,649	)			-							(1,296,649	)
		(534,887	)		-			-			(534,887	)			(1,296,649	)			-				-			(1,296,649	)
COMPREHENSIVE LOSS	$	(8,227,448	)	$	(1,429,896	)		-		$	(9,657,344	)		$	(14,127,132	)		$	(1,786,282	)			-		$	(15,913,414	)
Net loss per common share and equivalents - basic and diluted	$	(0.06	)	$	-			-		$	(0.08	)		$	(0.11	)		$	-				-		$	(0.13	)
Weighted average shares outstanding during the period - basic and diluted		118,686,598			-			-			118,686,598				115,734,177				-				-			115,734,177
	For the six months
	ended June 30, 2013			restatement			Restated
	(restated)			unaudited			unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(12,830,483	)	$	(1,786,282	)	$	(14,616,765	)
Adjustments to reconcile net loss to net cash used in operating activities:								-
Depreciation and amortization		3,156,219			-			3,156,219
Provision for doubtful accounts		(68,679	)		-			(68,679	)
Stock-based compensation		4,405,959			-			4,405,959
Change in fair value of derivative instruments		2,493,720			-			2,493,720
Financial Investments in Joint Venture		-			-			-
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable		1,679,337			542,527			2,221,864
Decrease (increase)  in prepaid expenses, deposits and other assets		(406,790	)		-			(406,790	)
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits		(241,952	)		-			(241,952	)
Increase (decrease) in deferred revenue		246,755			1,243,755			1,490,510
Increase (decrease) in accrued expenses and other payables		476,333			-			476,333
Net cash used in operating activities		(1,089,581	)		-			(1,089,581	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(2,262,540	)		-			(2,262,540	)
Net cash used in investing activities		(2,262,540	)		-			(2,262,540	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party		1,290,790			-			1,290,790
Proceeds from Share Purchase Agreement – Unregistered securities		225,000			-			225,000
Proceeds from  Share Purchase Agreement - Registered direct		7,500,000			-			7,500,000
Proceeds from  Share Purchase Agreement Related Party		4,500,000			-			4,500,000
Fundraising fees		(707,500	)		-			(707,500	)
Payments on  8% convertible note installment payments and interest		(8,490,360	)		-			(8,490,360	)
Exercise of warrants & options		60,394			-			60,394
Cash from Escrow account for principal and interest payments on 8% Convertible Notes		742,427			-			742,427
Net cash provided by financing activities		5,120,751			-			5,120,751
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(22,225	)		-			(22,225	)
NET INCREASE IN CASH AND CASH EQUIVALENTS		1,746,405			-			1,746,405
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	2,979,673		$	-		$	2,979,673
	March 31,						March 31,
	2013			restatement			2013
	(UNAUDITED)			Unaudited			Restated
							Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	570,579		$	-		$	570,579.00
Restricted cash		664,679			-			664,679
Accounts receivable, net of an allowance for doubtful accounts of $558,438 at March 31, 2013		4,502,499			-			4,502,499
Prepaid expenses and other current assets		2,342,762			-			2,342,762
Total current assets		8,080,519			-			8,080,519
OTHER ASSETS		898,001			-			898,001
PROPERTY AND EQUIPMENT, NET		12,674,383			-			12,674,383
INTANGIBLE ASSETS, NET		9,495,999			-			9,495,999
GOODWILL		3,330,438			-			3,330,438
TOTAL ASSETS	$	34,479,340		$	-		$	34,479,340
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	359,017		$	-		$	359,017
Accounts payable and customer deposits		5,738,518			-			5,738,518
Deferred Revenue		281,536			-			281,536
Accrued expenses and other payables		4,149,966			-			4,149,966
8% Convertible Note		4,701,714			-			4,701,714
Loans payable		961,525			-			961,525
Total current liabilities		16,192,276			-			16,192,276
LONG TERM LIABILITIES
8% Convertible Note		1,083,932			-			1,083,932
Conversion feature		451,779			-			451,779
Non-current portion of deferred revenue		-			356,386			356,386
Loan from joint venture partner		567,100			-			567,100
Total long term liabilities		2,102,811			356,386			2,459,197
Total liabilities		18,295,087			356,386			18,651,473
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common stock, no par value, 250,000,000 shares authorized, 113,369,656 issued and outstanding  as of March 31, 2013		225,902,751			-			225,902,751
Accumulated other comprehensive income (loss)		(1,493,852	)		-			(1,493,852	)
Accumulated deficit		(208,398,230	)		(356,386	)		(208,754,616	)
Elephant Talk Communications, Corp. stockholders' equity		16,010,669			(356,386	)		15,654,283
NON-CONTROLLING INTEREST		173,584			-			173,584
Total stockholders' equity		16,184,253			(356,386	)		15,827,867
					-
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	34,479,340		$	-		$	34,479,340
	31-Mar-13			Restatement
	(unaudited)			adjustments			Re- classifications			Restated
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
REVENUES	$	6,596,500		$	(356,386	)	$	-		$	6,240,114
COST AND OPERATING EXPENSES
Cost of service		3,548,277			-			412,526			3,960,803
Product development		-			-			1,349,623			1,349,623
Sales and marketing		-			-			722,952			722,952
General and administrative		5,907,974			-			(2,485,101	)		3,422,873
Depreciation and amortization		1,319,988			-			-			1,319,988
Total cost and operating expenses		10,776,239			-			-			10,776,239
LOSS FROM OPERATIONS		(4,179,739	)		(356,386	)		-			(4,536,125	)
OTHER INCOME (EXPENSE)
Interest income		33,721			-			-			33,721
Interest expense		(223,752	)		-			-			(223,752	)
Interest expense  related to debt discount and conversion feature		(558,028	)		-			-			(558,028	)
Change in fair value of conversion feature		(139,792	)		-			-			(139,792	)
Amortization of deferred financing costs		(70,332	)		-			-			(70,332	)
Total other income (expense)		(958,183	)		-			-			(958,183	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(5,137,922	)		(356,386	)		-			(5,494,308	)
Provision for income taxes		-			-			-			-
NET LOSS		(5,137,922	)		(356,386	)		-			(5,494,308	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		(761,762	)		-			-			(761,762	)
		(761,762	)		-			-			(761,762	)
COMPREHENSIVE LOSS	$	(5,899,684	)		(356,386	)	$	-		$	(6,256,070	)
Net loss per common share and equivalents - basic and diluted	$	(0.05	)		-		$	-		$	(0.05	)
Weighted average shares outstanding during the period - basic and diluted		112,748,951			-			-			112,748,951
	For the three months
	ended March 31, 2013			restatement			Restated
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(5,137,922	)	$	(356,386	)	$	(5,494,308	)
Adjustments to reconcile net loss to net cash used in operating activities:					-			-
Depreciation and amortization		1,319,988			-			1,319,988
Provision for doubtful accounts		5,620			-			5,620
Stock based compensation		1,410,910			-			1,410,910
Change in the fair value of the converiosn feature		139,792			-			139,792
Amortization of deferred financing cost		70,332			-			70,332
Interest expense related to debt discount and conversion feature		558,028			-			558,028
Changes in operating assets and liabilities:								-
Decrease (increase) in accounts receivable		479,823			-			479,823
Decrease (increase)  in prepaid expenses, deposits and other assets		(548,584	)		-			(548,584	)
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits		758,072			-			758,072
Increase (decrease) in deferred revenue		38,735			356,386			395,121
Increase (decrease) in accrued expenses and other payables		602,395			-			602,395
Net cash used in operating activities		(302,811	)		-			(302,811	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(604,029	)		-			(604,029	)
Net cash used in investing activities		(604,029	)		-			(604,029	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Exercise of warrants & options		13,797			-			13,797
Cash from Escrow account for principal and interest payments on 8% Convertible notes		556,757			-			556,757
Cash used for principal repayments on 8% Convertible notes payment		(405,000	)		-			(405,000	)
Net cash provided by financing activities		165,554			-			165,554
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		78,598			-			78,598
NET DECREASE IN CASH AND CASH EQUIVALENTS		(662,689	)		-			(662,689	)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	570,579		$	-		$	570,579

Business_and_Summary_of_Signif1

Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Business and Summary of Significant Accounting Policies [Abstract]
Financial Condition	Financial Condition
	As reflected in the accompanying consolidated financial statements the Company incurred net losses of $21,861,917 and cash flow deficits from operations of $2,102,935 for the year ended December 31, 2014, and had an accumulated deficit of $250,629,296 as of December 31, 2014.
	With cash and cash equivalents at December 31, 2014 of $1,904,160, proceeds from the financing receivable of $2,000,000 received in January 2015 and the improvement of net cash used in operating activities, the Company believes that it can carry out our operational plans for the coming 12 months. For the longer term growth of the Company it will need to continue to attract financing in order to finance or lease our capital expenditures.
	In 2014 the Company improved its cash generating activities compared with the year before. However, due to the very strong buildup of accounts receivable in the fourth quarter with one of its customers the Company ultimately showed a net cash used in operating activities of $2.1 million instead of what would have been a positive cash flow for the year 2014.
	As a result of the events described in the subsequent events footnote, including the associated buildup of accounts receivable the Company is in discussions with Atalaya Administrative LLC to discuss the AT&T/Iusacell settlement compensation, including payment of the receivables. The Company anticipates resolution in the near future. The Company has also initiated a reorganization plan in order to ensure that sufficient funds will be available for the Company to continue to carry out is business plans. However, there can be no assurance that the outcome will be successful as the Company expected. In case the outcome falls short of the Company's expectations, the Company will need to conduct financing and/or further scale back its operations. Even though the Company has been successful in the past to arrange for sufficient liquidity for the Company, the above conditions raise substantial doubt as to Company's ability to continue as a going concern.The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Principles of Consolidation	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Elephant Talk Communications Corp. and its subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). All intercompany transactions and account balances have been eliminated in consolidation. The Company's subsidiaries are:
		•	its wholly-owned subsidiary Elephant Talk Europe Holding B.V. and its wholly owned subsidiaries Elephant Talk Communications Luxembourg SA, Elephant Talk Communications Italy S.R.L., ET-Stream GmbH, Elephant Talk Business Services W.L.L., Guangzhou Elephant Talk Information Technology Limited, Elephant Talk Deutschland GmbH, Morodo Group Ltd., Elephant Talk Belgium BVBA, and the majority owned (51%) subsidiaries Elephant Talk Communications PRS U.K. Limited and (51%) ET-UTS NV;
		•	Elephant Talk Europe Holding B.V.'s wholly-owned subsidiary Elephant Talk Communication Holding AG and its wholly-owned subsidiaries Elephant Talk Communications S.L.U., Elephant Talk Mobile Services B.V., Elephant Talk Telekom GmbH, Elephant Talk Communication Carrier Services GmbH, Elephant Talk Communication Schweiz GmbH, Elephant Talk Communication (Europe) GmbH and the subsidiary Elephant Talk Communications Premium Rate Services Netherlands B.V.;
		•	Elephant Talk Telecomunicação do Brasil LTDA, is owned 90% by Elephant Talk Europe Holding B.V. and 10% by Elephant Talk Communication Holding AG;
		•	Elephant Talk Europe Holding B.V.'s majority (100%) owned subsidiary Elephant Talk Middle East & Africa (Holding) W.L.L., its wholly owned (100%) subsidiaries Elephant Talk Middle East & Africa (Holding) Jordan L.L.C., and its majority owned (99%) Elephant Talk Bahrain W.L.L.;
		•	its wholly-owned subsidiary Elephant Talk Limited (“ETL”) and its majority owned (50.54%) subsidiary Elephant Talk Middle East & Africa FZ-LLC and 100% owned Elephant Talk Communications France S.A.S.;
		•	its wholly-owned subsidiary Elephant Talk North America, Corp;
		•	its wholly-owned subsidiary ValidSoft Limited (Ireland) and its wholly-owned subsidiary ValidSoft UK Limited;
		•	its wholly-owned subsidiary Elephant Talk Group International B.V., based in The Netherlands, and
		•	Elephant Talk Europe Holding B.V.'s majority owned subsidiary (99,998%) ET de Mexico S.A.P.I. de C.V. and its majority owned subsidiary (99%) Asesores Profesionales ETAK S. de RL. de C.V.
	Business combinations:
	On April 1, 2013, the Company, through its subsidiary Elephant Talk North America Corp, entered into an asset purchase agreement to acquire most of the assets of Telnicity LLC, a company established in the US (see Note 9). The assets and operations are consolidated into the financials of the Company as of April 1, 2013. All intercompany balances and transactions are eliminated in consolidation.
Foreign Currency Translation	Foreign Currency Translation
	The functional currency is Euros for the Company's wholly-owned subsidiary Elephant Talk Europe Holding B.V. and its subsidiaries, Euros for its wholly-owned subsidiary Elephant Talk Global Holding B.V., the Hong Kong Dollar for its wholly-owned subsidiary ETL and the British Pound Sterling for its wholly-owned subsidiary ValidSoft. The financial statements of the Company were translated to USD using period-end exchange rates as to assets and liabilities and average exchange rates as to revenues and expenses, and capital accounts were translated at their historical exchange rates when the capital transaction occurred. In accordance with ASC 830, Foreign Currency Matters, net gains and losses resulting from translation of foreign currency financial statements are included in the statement of stockholder's equity as other comprehensive income (loss). Foreign currency transaction gains and losses are included in consolidated income/(loss), under the line item ‘Other income/(expense)'.
Use of Estimates	Use of Estimates
	The preparation of the accompanying financial statements conforms with accounting principles generally accepted in the U.S. and requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Significant areas of estimates include bad debt allowance, valuation of financial instruments, useful lives and share-based compensation. Actual results may differ from these estimates under different assumptions or conditions.
Cash and Cash Equivalents	Cash and Cash Equivalents
	For purposes of the cash flow statements, the Company would normally consider all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. The Company has full access to the whole balance of cash and cash equivalents on a daily basis without any delay.
Financing Receivables	Financing Receivables
	The financing receivables reported as per December 31, 2014 relate to the securitization of assets and transfers of certain contracts of the 2014 10% Term Loan Agreement (see Note 15), were still pending to be finalized as of December 31, 2014. The Company agreed with the lender to withhold $2,000,000 from the total financing until certain post-closing conditions were met by the Company. On January 12th, 2015 the Company fulfilled the post-closing conditions upon which the financing receivable was fully released to the Company.
Restricted Cash	Restricted Cash
	Restricted cash as of December 31, 2014 and 2013 was $312,935 and $191,600 respectively, and consists of cash deposited in blocked accounts as bank guarantees for national interconnection, wholesale agreements with telecom operators and a bid offer guarantee.
Accounts Receivables, Net	Accounts Receivables, Net
	The Company's customer base consists of a geographically dispersed customer base. The Company maintains an allowance for potential credit losses on accounts receivable. The Company makes ongoing assumptions relating to the collectability of our accounts receivable. The accounts receivable amounts presented on our balance sheets include reserves for accounts that might not be collected. In determining the amount of these reserves, the Company considers its historical level of credit losses. The Company also makes judgments about the creditworthiness of significant customers based on ongoing credit evaluations, and the Company assesses current economic trends that might impact the level of credit losses in the future. The Company's reserves have generally been adequate to cover its actual credit losses. However, since the Company cannot reliably predict future changes in the financial stability of its customers, it cannot guarantee that its reserves will continue to be adequate. If actual credit losses are significantly greater than the reserves, the Company would increase its general and administrative expenses and increase its reported net losses. Conversely, if actual credit losses are significantly less than our reserve, this would eventually decrease the Company's general and administrative expenses and decrease its reported net losses. Allowances are recorded primarily on a specific identification basis. See Note 4 of the Financial Statements for more information.
Leasing Arrangements	Leasing Arrangements
	At the inception of a lease covering equipment or real estate, the lease agreement is evaluated under the criteria of ASC 840, Leases. Leases meeting one of the four key criteria are accounted for as capital leases and all others are treated as operating leases. Under a capital lease, the discounted value of future lease payments becomes the basis for recognizing an asset and a borrowing, and lease payments are allocated between debt reduction and interest. For operating leases, payments are recorded as rent expense. Criteria for a capital lease include (i) transfer of ownership during the lease term; (ii) existence of a bargain purchase option under terms that make it likely to be exercised; (iii) a lease term equal to 75 percent or more of the economic life of the leased equipment; and (iv) minimum lease payments that equal or exceed 90 percent of the fair value of the property. Subsequent to initial recognition, the asset is accounted for in accordance with the accounting policy applicable to that type of asset. The assets are amortized as per our accounting policy for property & equipment, and intangibles, as applicable.
Revenue Recognition and Deferred Revenue	Revenue Recognition and Deferred Revenue
	Revenue represents amounts earned for (non-software) arrangements consisting of hosting subscriptions for mobile and security solutions. We also offer customer support and professional services related to implementing and supporting our suite of applications. Revenues generally are recognized net of any taxes collected from customers and subsequently remitted to governmental authorities.
	Hosting subscriptions provide customers access to our software on a subscription basis, and support services (e.g. Network operating costs and second line helpdesk) related to those arrangements. Hosting subscriptions are recognized ratably over the contract term commencing with the date our service is made available to customers and when all of the following conditions have been met: (i) there is persuasive evidence of an arrangement; (ii) delivery has occurred; (iii) the fee is fixed or determinable; and (iv) collectability of the fee is reasonably assured.  Revenue is recorded as deferred revenue before all of the relevant criteria for revenue recognition are satisfied.
	Beginning in 2013, when our business transitioned form the landline business to the mobile and security solutions business, the Company entered into multiple element arrangements which are accounted in accordance with ASC 605-25 “Revenue Recognition-Multiple Element Arrangements”
	The elements in a multiple element arrangement are identified and are separated into separate units of accounting when both of the following criteria are met: The delivered item or items have value to the customer on a stand-alone basis, meaning the delivered item or items have value on a standalone basis if it sold separately by any vendor or the customer could resell the delivered item or items on a stand-alone basis. And if the arrangement includes a general right of return related to the delivered item, delivery or performance of the undelivered item or items are considered probably and substantially in the control of the Company. Total consideration of a multiple-element arrangement is then allocated using the relative selling price method using the hierarchy prescribed in ASC 605-25. In accordance with that hierarchy if fair value of the vendor specific objective evidence (VSOE) or, third-party evidence (TPE) does not exist for the element, then the best estimated selling price (BESP) is used.
	Since the Company does not have neither VSOE nor TPE the Company determines BESP for all deliverables in their Hosting arrangements. In determining the BESP, the Company considering multiple factors which include, and are not limited to, the following: i) gross margin objectives and internal costs for services; ii) pricing practices, market conditions, iii) competitive landscape and iv) growth strategy .
	In accordance, management's judgment is applied regarding, among other aspects, conformance with acceptance criteria and if delivery of services has occurred and the degree of completion.
	In the paragraphs below we explain the revenue recognition policy for each element.
	For the mobile solutions services the Company recognizes revenues from customers accessing our cloud-based application suite in two different service offerings, namely managed services and bundled services.
	For managed services, revenues are recognized for network administration services provided to end users on behalf of Mobile Network Operators (MNO) and virtual Mobile Network Operators (MVNO's). Managed service revenues are recognized monthly based on an average number of end-users managed and calculated on a pre-determined service fee per user. For bundled services, the Company provides both network administration as well as mobile airtime management services. Revenues for bundled services are recognized monthly based on an average number of end-users managed and mobile air time and calculated based on a pre-determined service fee. Technical services that meet the criteria to be separated as a separate unit of accounting is recognized as the services are performed. Otherwise they are deferred and recognized over the contract term.. Our arrangements with customers do not provide the customer with the right to take possession of the software supporting the cloud-based application service at any time.
	For the security solutions we recognize revenues primarily from SIM (Subscriber Identity Module) lookup services using the VALid-SSD platform. Security solutions revenue is recognized based on the number of SIM lookups performed and calculated based on a pre-determined service fee per lookup. Other revenues recognized in the security business include consulting services which are recognized as the services are performed.
	Telecommunication revenues were recognized when delivery occurred based on a pre-determined rate and number of user minutes and number of calls that the Company has managed in a given month.
	Professional services and other revenue include fees from consultation services to support the business process mapping, configuration, data migration, integration and training. Amounts that have been invoiced are recorded in accounts receivable and in deferred revenue or revenue, depending on whether the revenue recognition criteria have been met. Revenue for professional and consulting services in connection with an implementation or implantation of a new customer that are deemed not to have stand-alone value is recognized over the contractual period commencing when the subscription service is made available to the customer. Revenue from other professional services that provide added value such as new features or enhancements to the platform, are deferred and begin revenue recognition when the feature is activated over the longer of the estimated customer life or contract term
	Our consideration of whether our hosted solutions and the associated professional services/consulting or other services are to be accounted separately or as one combined element of the arrangement includes the following:
		•	professional services/consulting for implementation and integration, are not deemed to have standalone value, or
		•	professional services related to optional services engagements that are not essential to the functionality of our core platform and optional services arrangements, and are considered to have standalone value.
Cost of Revenues and Operating Expenses	Cost of Revenues and Operating Expenses
	Cost of Service
	Cost of service includes origination, termination, network and billing charges from telecommunications operators, costs of telecommunications service providers, network costs, data center costs, facility cost of hosting network and equipment and cost in providing resale arrangements with long distance service providers, cost of leasing transmission facilities, international gateway switches for voice, data transmission services, and the Cost of professional services of staff directly related to the generation of revenues, consisting primarily of employee-related costs associated with these services, including share-based expenses and the cost of subcontractors. Cost of service excludes depreciation and amortization.
Research and Development Expense	Research and Development Expense
	Research and development expenditures are expensed in the period incurred, and these expenses are included within the operating expenses function Product Development.
	Costs incurred during the application development stage of internal-use software projects, such as those used in the Company's operations, are capitalized in accordance with the accounting guidance for costs of computer software developed for internal use in ASC 350-40. There are three main stages of computer software development. These stages are defined as (1) the preliminary project stage, (2) the application development stage, and (3) the post-implementation / operation stage. Only costs included in the application development stage are eligible for capitalization. Capitalization of costs begins once management authorizes and commits funding and the preliminary project stage is completed. Capitalized costs are amortized on a straight-line basis. When assigning useful lives to internal-use software, the Company considers the effects of obsolescence, competition, technology, and other economic factors.
	Product Development costs for the period ended December 31, 2014, 2013 and 2012 were $7,228,663, $6,091,484 and $6,803,509, respectively. During the period ended December 31, 2014 and 2013, the Company capitalized $4,674,199, $3,505,742 and $1,731,341, respectively.
Reporting Segments	Reporting Segments
	ASC 280, Segment Reporting (“ASC 280”), defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performances. The business operates as one single segment and discrete financial information is based on the whole, not segregated; and is used by the chief decision maker accordingly.
Financial Instruments	Financial Instruments
	The carrying values of cash and cash equivalents, restricted cash, accounts receivable, accounts payable and customer deposits approximate their fair values based on their short-term nature. The recorded values of long-term debt approximate their fair values, as interest approximates market rates. The Company's conversion feature, a derivative instrument, is recognized in the balance sheet at its fair values with changes in fair market value reported in earnings.
Fair Value Measurements	Fair Value Measurements
	In accordance with ASC 820, Fair Value Measurement (“ASC 820”), the Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability (i.e., the exit price) in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.
	Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company's assumptions about the inputs that market participants would use in pricing the asset or liability developed based on the best information available in the circumstances.
	The fair value hierarchy is categorized into three levels based on the inputs as follows:
	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date.
	Level 2 – Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these financial instruments include cash instruments for which quoted prices are available but are traded less frequently, derivative instruments whose fair values have been derived using a model where inputs to the model are directly observable in the market and instruments that are fair valued using other financial instruments, the parameters of which can be directly observed.
	Level 3 – Instruments that have little to no pricing observability as of the reported date. These financial instruments are measured using management's best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation.
	The degree of judgment exercised by the Company in determining fair value is greatest for securities categorized in Level 3. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined by the lowest level input that is significant to the fair value measurement.
	The Company has three asset groups that are valued at fair value categorized within Level 3: Warrant liabilities (recurring measurement), goodwill and intangibles (non-recurring measurements) for the impairment test. Below are discussions of the main assumptions used for the recurring measurements.
	Recurring Measurement - Warrant Liabilities (see also Note 19)
	Number of Outstanding Warrants
	The number of outstanding warrants is adjusted every re-measurement date after deducting the exercise or exchange of any outstanding warrants during the previous reporting period.
	Stock Price at Valuation Date
	The closing stock price at re-measurement date being the last available closing price of the reporting period taken from www.nasdaq.com.
	Exercise Price
	The exercise price is fixed and determined under the terms - of the financing facility it was issued.
	Remaining Term
	The remaining term is calculated by using the contractual expiration date of the 8% Senior Secured Convertible Note at the moment of re-measurement.
	Expected Volatility
	Management estimates expected cumulative volatility giving consideration to the expected life of the note and calculated the annual volatility by using the continuously compounded return calculated by using the share closing prices of an equal number of days prior to the maturity date of the note (reference period). The annual volatility is used to determine the (cumulative) volatility of the Company´s common stock (=nnual volatility * square root (expected life)).
	Risk-Free Interest Rate
	Management estimates the risk-free interest rate using the “Daily Treasury Yield Curve Rates” from the US Treasury Department with a term equal to the reported rate, or derived by using both spread in intermediate term and rates, up to the maturity date of the 8% Senior Secured Convertible Note.
	Expected Dividend Yield
	Management estimates the expected dividend yield by giving consideration to the Company´s current dividend policies as well as those anticipated in the future considering the Company´s current plans and projections.
	Exchange Condition
	The warrant holder has the option to do a cashless exchange of warrants at certain exchange conditions described in the warrants. The valuation for the exchange is based on a Black-Scholes calculation with pre-determined variables such as volatility (135%), remaining term (5 years), risk-free rate (variable), dividend yield (0%), exercise price ($0.887) and market price (closing bid price one day prior to the exchange date).
	Mandatory Exercise Condition
	Management's estimate for the likelihood of being able to force a mandatory exercise of the warrants prior to the maturity of the warrant agreement.
Share-based Compensation	Share-based Compensation
	The Company follows the provisions of ASC 718, Compensation-Stock Compensation, (“ASC 718”). Under ASC 718, share-based awards are recorded at fair value as of the grant date and recognized as expense with an adjustment for forfeiture over the employee's requisite service period (the vesting period, generally up to three years). The share-based compensation cost based on the grant date fair value is amortized over the period in which the related services are received.
	To determine the value of our stock options at grant date under our employee stock option plan, the Company uses the Black-Scholes option-pricing model. The use of this model requires the Company to make a number of subjective assumptions. The following addresses each of these assumptions and describes our methodology for determining each assumption:
	Expected Life
	The expected life represents the period that the stock option awards are expected to be outstanding. The Company uses the simplified method for estimating the expected life of the option, by taking the average between time to vesting and the contract life of the award.
	Expected Volatility
	The Company estimates expected cumulative volatility giving consideration to the expected life of the option of the respective award, and the calculated annual volatility by using the continuously compounded return calculated by using the share closing prices of an equal number of days prior to the grant-date (reference period). The annual volatility is used to determine the (cumulative) volatility of its Common Stock (=nnual volatility x square root (expected life)).
	Forfeiture rate
	The Company is using the aggregate forfeiture rate. The aggregate forfeiture rate is the ratio of pre-vesting forfeitures over the awards granted (pre-vesting forfeitures/grants). The forfeiture discount (additional loss) is released into the profit and loss in the same period as the option vesting-date. The forfeiture rate is actualized every reporting period.
	Risk-Free Interest Rate
	The Company estimates the risk-free interest rate using the “Daily Treasury Yield Curve Rates” from the U.S. Treasury Department with a term equal to the reported rate, or derived by using both spread in intermediate term and rates, to the expected life of the award.
	Expected Dividend Yield
	The Company estimates the expected dividend yield by giving consideration to our current dividend policies as well as those anticipated in the future considering our current plans and projections. The Company does not currently calculate a discount for any post-vesting restrictions to which our awards may be subject.
Income Taxes	Income Taxes
	Current tax is based on the income or loss from ordinary activities adjusted for items that are non-assessable or disallowable for income tax purpose and is calculated using tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognized for the expected future tax benefit to be derived from tax losses and tax credit carry-forwards. Establishment of a valuation allowance is provided when it is more likely than deferred taxes will not be realized.
	In the ordinary course of a global business, there are many transactions and calculations where the ultimate tax outcome is uncertain. Some of these uncertainties arise as a consequence of revenue sharing and reimbursement arrangements among related entities, the process of identifying items of revenue and expenses that qualify for preferential tax treatment and segregation of foreign and domestic income and expense to avoid double taxation.
	The Company files federal income tax returns in the US, various US state jurisdictions and various foreign jurisdictions. The Company's income tax returns are open to examination by federal, state and foreign tax authorities, generally for the years ended December 31, 2008 and later, with certain state jurisdictions open for audit for earlier years. The Company's policy is to record estimated interest and penalties on unrecognized tax benefits as part of its income tax provision.
Comprehensive Income/(Loss)	Comprehensive Income/ (Loss)
	Comprehensive income/ (loss) include all changes in equity during a period from non-owner sources. For the years ended December 31, 2014 and 2013, the Company's comprehensive income/ (loss) consisted of its net loss and foreign currency translation adjustments.
Business Combinations	Business Combinations
	The acquisition method of accounting for business combinations as per ASC 805, Business Combinations (“ASC 805”), requires us to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the Company may adjust the provisional amounts recognized for a business combination).
	Under the acquisition method of accounting, the identifiable assets acquired, the liabilities assumed, and any non-controlling interests acquired in the acquisition are recognized as of the closing date for purposes of determining fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, over the net of the acquisition date fair value of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not considered part of consideration and the Company charges them to general and administrative expense as they are incurred.
	During the measurement period, the Company adjusts the provisional amounts recognized at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized as of that date. Measurement period adjustments are reflected retrospectively in all periods being presented in the financial statements.
Goodwill	Goodwill
	The Company records goodwill when the fair value of consideration transferred in a business combination exceeds the fair value of the identifiable assets acquired and liabilities assumed. Goodwill and other intangible assets that have indefinite useful lives are not amortized, but the Company tests them for impairment annually during its fourth fiscal quarter and whenever an event or change in circumstances indicates that the carrying value of the asset is impaired.
	The authoritative guidance for the goodwill impairment model includes a two-step process. First, it requires a comparison of the carrying value of the reporting unit to its fair value. If the fair value is determined to be less than the carrying value, a second step is performed. In the second step, the Company compares the implied fair value of goodwill to its carrying value in the reporting unit. The shortfall of the fair value below carrying value, if any, would represent the amount of goodwill impairment charge. We are using the criteria in ASU no. 2011-08 Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment, which permits the Company to make a qualitative assessment of whether it is more likely than not than not that a reporting unit's fair value is less than the carrying amount before applying the two-step goodwill impairment test. If the Company concludes that it is not more likely than not that the fair value of a reporting unit is less that its carrying amount, it would not need to perform the two-step impairment test for that reporting unit.
	The Company tests goodwill for impairment in the fourth quarter of each fiscal year, or sooner should there be an indicator of impairment as per ASC 350, Intangibles – Goodwill and Other. The Company periodically analyzes whether any such indicators of impairment exist. Such indicators include a sustained, significant decline in the Company's stock price and market capitalization, a decline in the Company's expected future cash flows, a significant adverse change in legal factors or in the business climate, unanticipated competition, and/or slower growth rate, among others. In the Company's case, the indicator is the continuing losses.
Long-lived Assets and Intangible Assets	Long-lived Assets and Intangible Assets
	In accordance with ASC 350, Intangibles – Goodwill and Other (“ASC 350”), intangible assets are carried at cost less accumulated amortization and impairment charges. Intangible assets are amortized on a straight-line basis over the expected useful lives of the assets, between three and ten years. Other indefinite life intangible assets are reviewed for impairment in accordance with ASC 350, on an annual basis, or whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Measurement of any impairment loss for long-lived assets and amortizing intangible assets that management expects to hold and use is tested for impairment when amounts may not be recoverable. Impairment is measured based on the amount of the carrying value that exceeds the fair value of the asset.
Property and Equipment, Internal Use Software and Third Party Software	Property and Equipment, Internal Use Software and Third Party Software
	Property and equipment are initially recorded at cost. Additions and improvements are capitalized, while expenditures that do not enhance the assets or extend the useful life are charged to operating expenses as incurred. Included in property and equipment are certain costs related to the development of the Company's internally developed software technology platform.
	The Company has adopted the provisions of ASC 350-40, Accounting for the Costs of Computer Software developed or obtained for internal use (former AICPA SOP 98-1, “ASC 350-40”), and therefore the costs incurred in the preliminary stages of development are expensed as incurred. The Company capitalizes all costs related to software developed or obtained for internal use when management commits to funding the project; the preliminary project stage is completed and when technological feasibility is established. Software developed for internal use has generally been used to deliver hosted services to the Company's customers. Technological feasibility is considered to have occurred upon completion of a detailed program design that has been confirmed by documenting the product specifications, or to the extent that a detailed program design is not pursued, upon completion of a working model that has been confirmed by testing to be consistent with the product design. Once a new functionality or improvement is released for operational use, the asset is moved from the property and equipment category “construction in progress” (“CIP”) to a property and equipment asset subject to depreciation in accordance with the principle described in the previous sentence. In this account management also records equipment acquired from third parties, until it is ready for use. Capitalization of costs ceases when the project is substantially complete and ready for its intended use. Depreciation is applied using the straight-line method over the estimated useful lives of the assets once the assets are placed in service. Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. There were no impairments to internal use software during the twelve month periods ended December 31, 2014, 2013 and 2012, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	In August 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in US auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). For all entities, the new requirements are effective for annual periods ending after December 15, 2016. Early application is permitted. Management does not expect that the adoption of this standard will have a material effect on the Company´s financial statements.
	In May 2014, as part of its ongoing efforts to assist in the convergence of US GAAP and International Financial Reporting Standards, the FASB issued a new standard related to revenue recognition. Under the new standard, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The new standard will be effective for the Company beginning January 1, 2017 and early adoption is not permitted. The adoption of this standard did not have had a material effect on the Company´s financial statements.
	In April 2014, the FASB issued ASU-2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”, which amends the definition of a discontinued operation in Accounting Standards Codification Topic 205-20 (Presentation of Financial Statements – Discontinued Operations) and requires entities to disclose additional information about disposal transactions that do not meet the discontinued operations criteria. The ASU redefines a discontinued operation as a component or group of components of an entity that (1) has been disposed of by sale or other than by sale or classified as held for sale and (2) represents a strategic shift that has (or will have) a major effect on an entity's operations and results includes the disposal of a major geographic area, a major line of business, a major equity investment, or other major parts of an entity. The ASU is effective prospectively for disposals of components classified as held for sale in periods on or after December 15, 2014. The adoption of this standard did not have had a material effect on the Company´s financial statements.

Recovered_Sheet1

Allowance for doubtful accounts (Tables)	12 Months Ended
	Dec. 31, 2014
Allowance for Doubtful Accounts [Abstract]
Schedule of Allowance for Doubtful Accounts	Allowance for	Balance		Currency			Total Allowance		Additions-		Release for			Balance at
	doubtful	at the		revaluation			for doubtful		allowance for		doubtful			the end of
	accounts	beginning		B			accounts		doubtful		accounts			the period
		of the					A+B		accounts
		period
		A
	Year ended December 31, 2014	$	7,693	$	(2,105	)	$	5,588	$	31,540	$	(37,128	)	$	-
	Year ended December 31, 2013	$	559,120	$	8,313		$	567,433	$	22,005		(581,745	)	$	7,693
	Year ended December 31, 2012	$	436,546		5,180		$	441,726	$	117,394	$	-		$	559,120

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Property and Equipment [Abstract]
Schedule of Property and Equipment		Average
		Estimated
		Useful		December 31,			December 31,
		Lives		2014			2013
	Furniture and fixtures		5	$	281,214		$	314,686
	Computer, communication and network equipment		3 – 10		23,904,494			24,287,111
	Software		5		4,556,364			8,473,042
	Automobiles		5		80,860			91,580
	Construction in progress for internal use software				4,044,932			2,603,731
	Total property and equipment				32,867,864			35,770,150
	Less: accumulated depreciation and amortization				(13,548,662	)		(15,984,028	)
	Total property and equipment			$	19,319,202		$	19,786,122

Intangible_Assets_Tables

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Intangible Assets [Abstract]
Schedule of Intangible Assets		Estimated		December 31,				December 31,
		Useful Lives		2014				2013
	Customer Contracts, Licenses , Interconnect & Technology	10-May		$	1,870,523			$	13,005,460
	ValidSoft IP & Technology	10-Jan			14,344,604				16,246,291
	Total intangible assets				16,215,127				29,251,751
	Less: Accumulated Amortization				(1,165,856	)			(11,484,600	)
	Less: Accumulated Amortization ValidSoft IP & Technology				(9,973,063	)			(9,096,474	)
	Total intangible assets, Net			$	5,076,208			$	8,670,677
Estimated Future Amortization Expense Related to Intangible Assets
			2015				2016				2017		2018		2019		2020 and
																	thereafter
	Interconnect licenses and contracts		$	315,517			$	240,094			$	84,222	$	64,834	$	-	$	-
	ValidSoft IP & Technology			1,837,594				1,793,777				521,378		97,241		97,241		24,310
			$	2,153,111			$	2,033,871			$	605,600	$	162,075	$	97,241	$	24,310

Goodwill_Tables

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill [Abstract]
Schedule of Goodwill	Goodwill	December 31,		December 31,
		2014		2013
	Goodwill ValidSoft Ltd	$	2,964,423	$	3,359,210
	Goodwill Morodo Ltd.		197,440		223,615
	Goodwill Telnicity		190,401		190,401
	Total	$	3,352,264	$	3,733,226

The_acquisition_of_assets_of_T1

The acquisition of assets of Telnicity (Tables)	12 Months Ended
	Dec. 31, 2014
The acquisition of assets of Telnicity [Abstract]
Schedule of Acquisition of Telnicity	Consideration paid	Total
		Consideration
	Number of shares of Common Stock		1,000,000
	Fair value of the share price at April 1, 2013	$	1.18
	Total Consideration Paid	$	1,180,000
	Following the valuation of Telnicity, the Company allocated the above purchase price to the identifiable assets and liabilities. A summary of the assets acquired assumed for Telnicity are:
	Estimated fair values:
	Assets acquired	$	989,599
	Liabilities assumed		-
	Net assets acquired		989,599
	Consideration paid		1,180,000
	Goodwill	$	190,401

Accounts_payable_and_Customer_1

Accounts payable and Customer Deposits (Tables)	12 Months Ended
	Dec. 31, 2014
Accrued Expenses [Abstract]
Schedule of accounts payable and customer deposits		December 31,		December 31,
		2014		2013
	Accounts payable	$	1,795,240	$	2,538,479
	Customer deposits		60,774		48,183
	Total Accounts payable and Customer Deposits	$	1,856,014	$	2,586,662

Loans_Payable_Tables

Loans Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Loans Payable [Abstract]
Loans Payable		December		December
			31, 2014		31, 2013
	Installment loan payable due December 24, 2006, secured by personal guarantees of two stockholders, a former director, and a third party	$	320,231	$	320,358
	Installment loan payable, monthly principal and interest payments of $2,798 including interest at bank's prime rate plus 1.5% per annum, 8.25% at November 30, 2008, due December 24, 2011, secured by personal guarantees of three stockholders and a former director		254,594		254,696
	Installment loan payable, monthly principal and interest payments of $1,729 including interest at bank's prime rate plus 1.5% per annum, 8.25% at November 24, 2008, due June 28, 2009, secured by personal guarantees of three stockholders and a former director		103,855		103,897
	Term loan payable, monthly payments of interest at bank's prime rate, 7.0% at December 31, 2007		283,589		283,703
	Total	$	962,269	$	962,654

Accrued_expenses_Tables

Accrued expenses (Tables)	12 Months Ended
	Dec. 31, 2014
Accrued Expenses [Abstract]
Accrued Expenses		December 31,		December 31,
		2014		2013
	Accrued Selling, General & Administrative expenses	$	1,863,020	$	2,271,086
	Accrued cost of service		291,553		547,111
	Accrued taxes (including VAT)		570,616		255,577
	Accrued interest payable		1,184,418		1,300,101
	Other accrued expenses		152,045		587,428
	Total accrued expenses	$	4,061,652	$	4,961,303

Conversion_into_Equity_of_the_1

Conversion into Equity of the 2013 10% Related Party Convertible Note (Tables) (Convertible Note One [Member])	12 Months Ended
	Dec. 31, 2014
Convertible Note One [Member]
Debt Instrument [Line Items]
Schedule of Loan and Convertible Note		December 31,
		2013
	10% Convertible Note (principal amount)	€	2,000,000
	Exchange rate December 31, 2013: EURO 0.7264=$1
	10% Convertible Note	$	2,753,304
	Less:
	Debt Discount (Beneficial Conversion Feature)		(728,332	)
	Debt Discount (Extended Warrants)		(849,453	)
	Debt Discount (Warrants)		(141,800	)
	10% Related Party Convertible Note (Net of Debt Discount of $1,719,585 as per December 31, 2013)	$	1,033,719

The_2014_10_Term_Loan_Agreemen1

The 2014 10% Term Loan Agreement (Tables) (2014 10% Term Loan Agreement [Member])	12 Months Ended
	Dec. 31, 2014
2014 10% Term Loan Agreement [Member]
Debt Instrument [Line Items]
Schedule of 2014 10% Term Loan Agreement		December 31,
		2014
	2014 10% Term Loan (principal amount)	$	12,000,000
	Less:
	Debt Discount – Original Issue Discount	$	(365,231	)
	Less:
	Debt Discount – Warrants		(433,663	)
	2014 10% Term Loan (Net of Debt Discount)	$	11,201,106

10_3rd_Party_Loan_and_Converti1

10% 3rd Party Loan and Convertible Note (Tables) (Convertible Note Two [Member])	12 Months Ended
	Dec. 31, 2014
Convertible Note Two [Member]
Debt Instrument [Line Items]
Schedule of Loan and Convertible Note		December 31,
		2013
	10% Convertible Note (principal amount)	€	4,000,000
	Exchange rate December 31, 2013: EURO 0.7264=$1
	10% Convertible Note	$	5,506,608
	Less:
	Debt Discount (Warrants)		-726,695
	10% 3rd Party Loan and Convertible Note (Net of Debt Discount)	$	4,779,913

Obligations_under_Capital_Leas1

Obligations under Capital Leases (Tables)	12 Months Ended
	Dec. 31, 2014
Obligations under Capital Leases [Abstract]
Schedule of Equipment under Capital Leases
		December			December
		31, 2014			31, 2013
	Network equipment	$	1,449,343		$	1,642,759
	Software licenses		1,611,507			874,174
	Other		134,326			103,249
	Total		3,195,176			2,620,182
	Less: accumulated depreciation and amortization		(527,841	)		(101,209	)
	Total	$	2,667,335		$	2,518,973

Other_long_term_payable_Tables

Other long term payable (Tables)	12 Months Ended
	Dec. 31, 2014
Other long term payable [Abstract]
Summary of other long term payable		December
		31, 2014
	Arrangement with creditor (principal amount)	€	366,313
	Exchange rate December 31, 2014: EURO 0.8227=$1
	Arrangement with creditor	$	445,257
	Less:
	Short-term portion (recorded in Accrued expenses)		(90,377	)
	Total	$	354,880

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Measurements [Abstract]
Schedule of Financial Liabilities Measured at Fair Value on a Recurring Basis		31-Dec-14
		Level 1		Level 2		Level 3		Total
	Derivative Liabilities
	Conversion feature	$	-	$	-	$	-	$	-
	Warrant Liabilities		-		-		2,087,992		2,087,992
	Total Derivatives Liabilities	$	-	$	-	$	2,087,992	$	2,087,992
		31-Dec-13
		Level 1		Level 2		Level 3		Total
	Derivative Liabilities
	Conversion feature	$	-	$	-	$	-	$	-
	Warrant Liabilities		-		-		1,973,534		1,973,534
	Total Derivatives Liabilities	$	-	$	-	$	1,973,534	$	1,973,534

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity [Abstract]
Summary of Warrants	Outstanding	Exercise/		Expiring		`	2014	2013	2012
	Warrants	Conversion
		price(s)
		(range)
	Warrants – Acquisitions		$0.63- $2.25		2013		-	-	3,437,953
	Warrants - Fundraising		$0.70- $2.00		2013-2018		29,610,206	37,229,230	46,322,101
	Warrants - Other		$2.21		2016		18,659	18,659	18,659
							29,628,865	37,247,889	49,778,713

Noncontrolling_Interest_Tables

Non-controlling Interest (Tables)	12 Months Ended
	Dec. 31, 2014
Non-controlling Interest [Abstract]
Schedule of Non-controlling Interests					Non-controlling interest
					Balance at
	Subsidiary	Non-controlling			December		December
		Interest %			31, 2014		31, 2013
	ETC PRS UK		49	%	$	9,321	$	9,894
	ETC PRS Netherlands		49	%		-		134,912
	Total				$	9,321	$	144,806

Basic_and_diluted_net_loss_per1

Basic and diluted net loss per share (Tables)	12 Months Ended
	Dec. 31, 2014
Basic and diluted net loss per share [Abstract]
Schedule of Anti-dilutive Securities	Dilutive Securities	2014		2013		2012
	Convertible Notes		-		9,635,838		2,957,855
	Warrants		29,628,865		37,247,889		49,778,713
	Employee Stock Options		40,056,080		34,479,773		12,181,130
			69,684,945		81,363,500		64,917,698

2006_NonQualified_Stock_and_Op1

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2014
2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan [Abstract]
Reconciliation of Registered and Available Shares and/or Options		Full Year 2014			Total
	Registered 2008		-			5,000,000
	Registered 2011		-			18,000,000
	Approved increase 2013		-			23,000,000
	Approved increase 2014		-			10,000,000
	Total Registered under this plan					56,000,000
	Shares (issued to):
	Consultants		-			325,000
	Directors and Officers		429,665			1,626,031
	Options exercised		621,638			2,373,442
	Options (movements):
	Issued and Outstanding					40,056,080
	Available for grant at December 31, 2014:					11,619,447
Schedule of common stock purchase options
	Options:	Number of			Weighted			Initial Fair
		Options			Average			Market
					Exercise			Value
					Price			(Outstanding
								Options)
	Outstanding as of December 31, 2011		7,727,099		$	2.03		$	10,803,654
	Granted in 2012		6,205,354		$	2.24		$	6,803,965
	Exercised (with delivery of shares)		(431,972	)	$	1		$	(403,382	)
	Forfeitures (Pre-vesting)		(990,821	)	$	2.29		$	(1,327,277	)
	Expirations (Post-vesting)		(296,251	)	$	2.23		$	(417,475	)
	Exchanged for Cashless exercise		(32,279	)	$	1.66		$	(40,814	)
	Outstanding as of December 31, 2012		12,181,130		$	2.15		$	15,418,671
	Granted in 2013		24,496,741		$	1.12		$	14,107,008
	Exercised (with delivery of shares)		(809,737	)	$	0.66		$	(270,682	)
	Forfeitures (Pre-vesting)		(805,266	)	$	1		$	(807,662	)
	Expirations (Post-vesting)		(556,524	)	$	1.92		$	(648,529	)
	Exchanged for Cashless exercise		(26,571	)	$	0.6		$	(13,834	)
	Outstanding as of December 31, 2013		34,479,773		$	1.47		$	27,784,972
	Granted in 2014		8,251,685		$	1.21		$	5,187,826
	Exercised (with delivery of shares)		(621,638	)	$	0.75		$	(195,803	)
	Forfeitures (Pre-vesting)		(975,649	)	$	1.54		$	(872,761	)
	Expirations (Post-vesting)		(1,078,091	)	$	1.94		$	(1,166,981	)
	Exchanged for Cashless exercise		-		$	NA		$	-
	Outstanding as of December 31, 2014		40,056,080		$	1.39		$	30,728,253
Schedule of Weighted Average Assumptions
		2014			2013			2012
	Grants
	During the year		8,251,685			24,496,741			6,205,354
	Weighted Average Annual Volatility		86	%		89	%		81	%
	Weighted Average Cumulative Volatility		150	%		192	%		134	%
	Weighted Average Contractual Life of grants (Years)		4.33			5.11			3.84
	Weighted Average Expected Life of grants (Years)		3.28			4.73			2.69
	Weighted Average Risk Free Interest Rate		0.9332	%		1.5017	%		0.4553	%
	Dividend yield		0	%		0	%		0	%
	Weighted Average Fair Value at grant-date	$	0.66		$	0.58		$	1.1
	Options Outstanding
	Total Options Outstanding		40,056,080			34,479,773			12,181,130
	Weighted Average Remaining Contractual Life (Years)		3.71			4.68			5.34
	Weighted Average Remaining Expected Life (Years)		3.01			4.91			5.02
	Weighted Average Exercise Price	$	1.39		$	1.47		$	1.73
	Aggregate Intrinsic Value (all options)	$	(23,046,653	)	$	(8,189,063	)	$	(13,972,731	)
	Aggregate Intrinsic Value (only in-the-money options)	$	1,342,659		$	6,312,036		$	100,611
	Options Exercisable
	Total Options Exercisable		22,856,509			18,180,371			4,358,510
	Weighted Average Exercise Price	$	1.58		$	1.62		$	1.96
	Weighted Average Remaining Contractual Life (Years)		2.74			3.79			5.97
	Aggregate Intrinsic Value (all options)	$	(17,120,707	)	$	(7,126,025	)	$	(4,178,337	)
	Aggregate Intrinsic Value (only in-the-money options)	$	581,485		$	3,091,811		$	100,465
	Unvested Options
	Total Unvested Options		17,199,571			16,299,402			7,847,207
	Weighted Average Exercise Price	$	1.18		$	1.21		$	2.25
	Forfeiture rate used for this period ending		11.764	%		11.074	%		10.673	%
	Options expected to vest
	Number of options expected to vest corrected by forfeiture		16,446,707			15,553,067			7,009,645
	Unrecognized share-based compensation expense	$	9,655,125		$	8,787,636		$	3,014,397
	Weighted Average remaining contract life (Years)		5.12			5.68			4.99
	Exercises
	Total shares delivered/issued		621,638			809,737			431,972
	Weighted Average Exercise Price	$	0.75		$	0.66		$	1
	Intrinsic Value of Options Exercised	$	288,144		$	306,883		$	177,547
Schedule of Share-Based Compensation Expense
		2014			2013			2012
	Consultancy services	$	143,838		$	76,000		$	-
	Directors and officers (shares and options)		315,830			4,510,240			1,141,812
	Employee (options)		3,428,607			3,929,151			5,160,329
		$	3,888,275		$	8,515,391		$	6,302,141

Income_taxes_Tables

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income taxes [Abstract]
Schedule of Loss before Income Tax Provision		2014			2013			2012
	Domestic	$	(9,725,694	)	$	(14,549,839	)	$	(6,574,394	)
	Foreign		(11,919,292	)		(11,157,534	)		(16,268,406	)
	Total loss before income tax provision	$	(21,644,986	)	$	(25,707,373	)	$	(22,842,800	)
Schedule of Income Tax Expense (Benefit)
		December			December			December
		31, 2014			31, 2013			31, 2012
	Current:
	Federal	$	-		$	-		$	-
	State		-			-			-
	Foreign		(216,931	)		200,301			(289,136	)
			(216,931	)		200,301			(289,136	)
	Deferred:
	Federal		-			-			-
	State		-			-			-
	Foreign		-			-			-
	Income tax (benefit)/expense	$	(216,931	)	$	200,301		$	289,136
Schedule of the Reconciliation of the Provision for Income Taxes at the United States Federal Statutory Rate to the Foreign Income Tax Rate
		December			December			December
		31, 2014			31, 2013			31, 2012
	Tax expense (credit) at statutory rate-federal		34	%		34	%		34	%
	State tax expense net of federal tax		-			-			-
	Foreign income tax rate difference		(7	)%		(10.1	)%		(8.4	)%
	Change in valuation allowance		(25.5	)%		(24.3	)%		(25.6	)%
	Other		0	%		1.2	%		1.3	%
	Income tax (benefit)/expense	$	1.5	%		0.8	%		1.3	%
Schedule of Deferred Tax Assets
		2014			2013
	Deferred tax assets:
	Net Operating Losses	$	39,804,723		$	35,701,315
	Total gross deferred tax assets		39,804,723			35,701,315
	Less: valuation allowance		(39,804,723	)		(35,701,315	)
	Net deferred tax assets	$	-		$	-
Schedule of Unrecognized Tax Benefits
	Balance at December 31, 2012	$	289,136
	Increases related to prior year tax positions		-
	Decreases related to prior year tax positions		(289,136	)
	Balance at December 31, 2013		-
	Increases related to prior year tax positions		-
	Decreases related to prior year tax positions		-
	Increases related to current year tax positions		-
	Balance at December 31, 2014	$	-

Geographic_Information_Tables

Geographic Information (Tables)	12 Months Ended
	Dec. 31, 2014
Geographic Information [Abstract]
Geographic Information	Twelve months ended December 31, 2014
		Europe		Other foreign		Total
				countries
	Revenues from unaffiliated customers	$	13,490,366	$	6,866,081	$	20,356,447
	Identifiable assets	$	36,867,194	$	8,053,801	$	44,920,998
	Twelve months ended December 31, 2013
		Europe		Other foreign		Total
				countries
	Revenues from unaffiliated customers (restated)	$	15,933,666	$	3,518,138	$	19,451,804
	Identifiable assets	$	31,948,966	$	10,486,442	$	42,435,408
	Twelve months ended December 31, 2012
		Europe		Other foreign		Total
				countries
	Revenues from unaffiliated customers	$	29,053,151	$	149,037	$	29,202,188
	Identifiable assets	$	35,682,490	$	1,793,051	$	37,475,541

Selected_Quarterly_Financial_D1

Selected Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Selected Quarterly Financial Data (Unaudited) [Abstract]
Schedule of Selected Quarterly Financial Data (Unaudited)		Q1 2014			Q2 2014			Q3 2014			Q4 2014
		(Restated and			(Restated and			(Restated and
		reclassified)			reclassified)			reclassified)
	REVENUES *	$	5,384,265		$	5,072,440		$	4,445,239		$	5,454,503
	COST AND OPERATING EXPENSES
	Cost of service (exclusive of depreciation and amortization shown separately below)**		1,635,972			1,848,687			1,565,054			1,638,961
	Product development**		1,711,817			2,280,532			1,707,102			1,529,212
	Sales and marketing**		563,835			664,807			555,519			609,515
	General and administrative**		3,047,947			3,467,339			3,248,243			2,839,072
	Depreciation and amortization of intangibles assets		2,008,214			1,928,392			1,900,251			2,383,362
	Total cost and operating expenses		8,967,785			10,189,757			8,976,169			9,000,122
	LOSS FROM OPERATIONS *		(3,583,520	)		(5,117,317	)		(4,530,930	)		(3,545,619	)
	OTHER INCOME (EXPENSE)		(1,502,748	)		(1,335,095	)		(760,695	)		(1,269,062	)
	NET LOSS *		(5,221,705	)		(6,450,203	)		(5,246,687	)		(4,943,322	)
	ACCOUNTS RECEIVABLE*		5,033,667			6,924,756			5,847,424			8,877,213
	TOTAL ASSETS*		44,276,339			43,429,393			39,701,730			44,920,998
	DEFERRED REVENUE*		3,446,294			5,175,014			8,384,555			11,247,642
	STOCKHOLDERS EQUITY*		19,807,174			15,168,384			13,060,787			10,612,567
	* items restated
	** items reclassified
		Q1 2013			Q2 2013			Q3 2013			Q4 2013
		(Restated and			(Restated and reclassified)			(Restated and			(Restated and
		reclassified)						reclassified)			reclassified)
	REVENUES *	$	6,240,114		$	3,564,249		$	4,123,794		$	5,523,647
	COST AND OPERATING EXPENSES
	Cost of service (exclusive of depreciation and amortization shown separately below)**		3,960,803			2,144,899			1,548,576			1,735,019
	Product development**		1,349,623			1,819,480			1,354,105			1,568,276
	Sales and marketing**		722,952			882,418			623,644			910,002
	General and administrative**		3,422,873			4,091,492			2,996,718			4,551,557
	Depreciation and amortization of intangibles assets		1,319,988			1,836,231			1,543,687			1,901,340
	Total cost and operating expenses		10,776,239			10,774,520			8,066,730			10,666,194
	LOSS FROM OPERATIONS *		(4,536,125	)		(7,210,271	)		(3,942,936	)		(5,142,547	)
	OTHER INCOME (EXPENSE)		(958,183	)		(1,912,186	)		(322,345	)		(1,682,781	)
	NET LOSS *		(5,494,308	)		(9,122,457	)		(4,306,781	)		(6,583,527	)
	ACCOUNTS RECEIVABLE*		4,502,499			2,865,751			3,194,819			5,094,847
	TOTAL ASSETS*		34,479,340			39,557,150			45,474,367			42,435,408
	DEFERRED REVENUE*		637,922			1,726,136			2,317,364			2,636,156
	STOCKHOLDERS EQUITY*		15,827,867			17,407,605			21,046,942			20,359,617
	* items restated
	** items reclassified

Restatement_of_previously_issu1

Restatement of previously issued financial statements and financial information (Tables)	12 Months Ended
	Dec. 31, 2014
Restatement of previously issued financial statements and financial information [Abstract]
Schedule of restatement of previously issued financial statements and financial information
		December 31,			December 31,			December 31,
		2013			2013			2013
		As previously			Restatement			Restated
		reported			adjustments
	ASSETS
	CURRENT ASSETS
	Cash and cash equivalents	$	1,252,315		$	-		$	1,252,315
	Restricted cash		191,600			-			191,600
	Accounts receivable, net of an allowance for doubtful accounts of $7,693 at December 31, 2013		5,976,879			(882,032	)		5,094,847
	Prepaid expenses and other current assets		2,254,213			-			2,254,213
	Total current assets		9,675,007			(882,032	)		8,792,975
	NON-CURRENT ASSETS
	OTHER ASSETS		1,412,408			-			1,412,408
	PROPERTY AND EQUIPMENT, NET		19,786,122			-			19,786,122
	INTANGIBLE ASSETS, NET		8,670,677			-			8,670,677
	GOODWILL		3,773,226			-			3,773,226
		$	43,317,440		$	(882,032	)	$	42,435,408
	LIABILITIES AND STOCKHOLDERS' EQUITY
	CURRENT LIABILITIES
	Overdraft	$	391,436		$	-		$	391,436
	Accounts payable and customer deposits		2,586,662			-			2,586,662
	Obligations under capital leases (current portion)		1,302,838			-			1,302,838
	Deferred Revenue		142,731			129,036			271,767
	Accrued expenses and other payables		4,961,303			-			4,961,303
	Loans payable		962,654			-			962,654
	10% Related Party Loan (net of Debt Discount of $1,719,585 at December 31, 2013)		1,033,719			-			1,033,719
	Total current liabilities		11,381,343			129,036			11,510,379
	LONG TERM LIABILITIES
	10% 3rd Party Loan (net of Debt Discount of $726,695 at December, 2013)		4,779,913			-			4,779,913
	Warrant liabilities		1,973,534			-			1,973,534
	Non-current portion of obligation under capital leases		845,529			-			845,529
	Non-current portion of deferred revenue		-			2,364,389			2,364,389
	Loan from joint venture partner		602,047			-			602,047
	Total long term liabilities		8,201,023			2,364,389			10,565,412
	Total liabilities		19,582,366			2,493,425			22,075,791
	STOCKHOLDERS' EQUITY
	Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
	Common Stock $0.00001 par value, 250,000,000 shares authorized, 140,466,801 shares issued and outstanding as of December 31, 2013		248,712,321			-			248,712,321
	Accumulated other comprehensive income (loss)		269,869			-			269,869
	Accumulated deficit		(225,391,922	)		(3,375,457	)		(228,767,379	)
	Elephant Talk Communications, Corp. stockholders' equity		23,590,268			(3,375,457	)		20,214,811
	NON-CONTROLLING INTEREST		144,806			-			144,806
	Total stockholders' equity		23,735,074			(3,375,457	)		20,359,617
	TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	43,317,440		$	(882,032	)	$	42,435,408
		Year ended December 31, 2013
		As previously			Restatement			Restated
		reported			adjustments
					restated
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net loss	$	(22,131,615	)	$	(3,375,457	)	$	(25,507,072	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Depreciation and amortization		6,601,246			-			6,601,246
	Provision for doubtful accounts		22,005			-			22,005
	Stock based compensation		8,515,391			-			8,515,391
	Change in fair value of conversion feature		(232,267	)		-			(232,267	)
	Change in fair value of warrant liability		(479,322	)		-			(479,322	)
	Amortization of deferred financing costs		248,851			-			248,851
	Interest expense relating to debt discount and conversion feature		2,069,649			-			2,069,649
	Unrealized foreign currency translation gain (loss)		302,112			-			302,112
	(Profit) / Loss on Extinguishment of Debt		2,005,100			-			2,005,100
	Changes in operating assets and liabilities:
	Decrease (increase) in restricted cash		1,052,257			-			1,052,257
	Decrease (increase) in accounts receivable		(82,763	)		882,032			799,269
Decrease (increase) in prepaid expenses, deposits and other assets		(465,026	)		-			(465,026	)
Increase (decrease) in accounts payable and customer deposits		(3,415,032	)		-			(3,415,032	)
Increase (decrease) in deferred revenue		(118,786	)		2,493,424			2,374,638
Increase (decrease) in accrued expenses and other payables		140,514			-			140,514
Net cash provided by (used in) operating activities		(5,967,686	)		-			(5,967,686	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(5,898,169	)		-			(5,898,169	)
Loan to third party		(163,542	)		-			(163,542	)
Net cash used in investing activities		(6,061,711	)		-			(6,061,711	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party		1,290,790			-			1,290,790
Proceeds from Share Purchase Agreement – Unregistered securities		225,000			-			225,000
Proceeds from  Share Purchase Agreement - Registered direct		7,500,000			-			7,500,000
Proceeds from  Share Purchase Agreement Related Party		4,500,000			-			4,500,000
Proceeds from 10% Affiliate Loan		2,652,600			-			2,652,600
Proceeds from 10% 3rd Party Loan		5,305,200			-			5,305,200
Payments on  8% convertible note installment payments and interest		(8,642,149	)		-			(8,642,149	)
Exercise of warrants & options		581,142			-			581,142
Cash from Escrow account for principal and interest payments on 8% Convertible Notes		742,427			-			742,427
Trade note payable		(512,732	)		-			(512,732	)
Payment of placement & solicitation fees		(1,362,124	)		-			(1,362,124	)
Net cash provided by financing activities		12,280,154			-			12,280,154
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(231,710	)		-			(231,710	)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		19,047			-			19,047
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	1,252,315		$	-		$	1,252,315
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest	$	745,096		$	-		$	745,096
Increase in Share Capital due to Telnicity Acquisition		1,180,000			-			1,180,000
Increase in Share Capital for third party settlement		468,000			-			468,000
Cash paid during the period for income taxes		45,930			-			45,930
Purchase of property and equipment under capital lease agreements		2,620,182			-			2,620,182
	Year end December 31, 2013
	As previously			Restatement			Reclassifications			Restated
	reported			adjustments
REVENUES	$	22,827,261		$	(3,375,457	)	$	-		$	19,451,804
COST AND OPERATING EXPENSES
Cost of service		7,149,153			-			2,240,144			9,389,297
Product development		-			-			6,091,484			6,091,484
Sales and marketing		-			-			3,139,015			3,139,015
General and administrative		26,533,283			-			(11,470,643	)		15,062,640
Depreciation and amortization of intangibles assets		6,601,246			-			-			6,601,246
Total cost and operating expenses		40,283,682						-			40,283,682
LOSS FROM OPERATIONS		(17,456,421	)		(3,375,457	)		-			(20,831,878	)
OTHER INCOME (EXPENSE)
Interest income		103,627			-			-			103,627
Interest expense		(1,064,999	)		-			-			(1,064,999	)
Interest expense related to debt discount and conversion feature		(2,069,649	)		-			-			(2,069,649	)
Change in fair value of conversion feature		232,267			-			-			232,267
Changes in fair value of warrant liabilities		479,322			-			-			479,322
Gain / (Loss) on Extinguishment of Debt		(2,005,100	)		-			-			(2,005,100	)
Other income & (expense), net		(302,112	)		-			-			(302,112	)
Amortization of deferred financing costs		(248,851	)		-			-			(248,851	)
Total other income (expense)		(4,875,495	)		-			-			(4,875,495	)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES		(22,331,916	)		(3,375,457	)		-			(25,707,373	)
(Benefit) / provision for income taxes		(200,301	)		-						(200,301	)
NET LOSS		(22,131,615	)		(3,375,457	)		-			(25,507,072	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		1,001,959			-			-			1,001,959
COMPREHENSIVE LOSS	$	(21,129,656	)	$	(3,375,457	)	$	-		$	(24,505,113	)
Net loss per common share and equivalents - basic and diluted	$	(0.17	)	$	-		$	-		$	(0.20	)
Weighted average shares outstanding during the period - basic and diluted		126,259,634			-			-			126,259,634
Schedule of restated quarterly financial statements (Unaudited)		For the three months
		ended March 31, 2013			restatement			Restated
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net loss	$	(5,137,922	)	$	(356,386	)	$	(5,494,308	)
	Adjustments to reconcile net loss to net cash used in operating activities:					-			-
	Depreciation and amortization		1,319,988			-			1,319,988
	Provision for doubtful accounts		5,620			-			5,620
	Stock based compensation		1,410,910			-			1,410,910
	Change in the fair value of the converiosn feature		139,792			-			139,792
	Amortization of deferred financing cost		70,332			-			70,332
	Interest expense related to debt discount and conversion feature		558,028			-			558,028
	Changes in operating assets and liabilities:								-
	Decrease (increase) in accounts receivable		479,823			-			479,823
	Decrease (increase)  in prepaid expenses, deposits and other assets		(548,584	)		-			(548,584	)
	Increase (decrease) in accounts payable, proceeds from related parties and customer deposits		758,072			-			758,072
	Increase (decrease) in deferred revenue		38,735			356,386			395,121
	Increase (decrease) in accrued expenses and other payables		602,395			-			602,395
	Net cash used in operating activities		(302,811	)		-			(302,811	)
	CASH FLOWS FROM INVESTING ACTIVITIES:
	Purchases of property and equipment		(604,029	)		-			(604,029	)
	Net cash used in investing activities		(604,029	)		-			(604,029	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
	Exercise of warrants & options		13,797			-			13,797
	Cash from Escrow account for principal and interest payments on 8% Convertible notes		556,757			-			556,757
	Cash used for principal repayments on 8% Convertible notes payment		(405,000	)		-			(405,000	)
	Net cash provided by financing activities		165,554			-			165,554
	EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		78,598			-			78,598
	NET DECREASE IN CASH AND CASH EQUIVALENTS		(662,689	)		-			(662,689	)
	CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
	CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	570,579		$	-		$	570,579
		March 31,						March 31,
		2013			restatement			2013
		(UNAUDITED)			Unaudited			Restated
								Unaudited
	ASSETS
	CURRENT ASSETS
	Cash and cash equivalents	$	570,579		$	-		$	570,579.00
	Restricted cash		664,679			-			664,679
	Accounts receivable, net of an allowance for doubtful accounts of $558,438 at March 31, 2013		4,502,499			-			4,502,499
	Prepaid expenses and other current assets		2,342,762			-			2,342,762
	Total current assets		8,080,519			-			8,080,519
	OTHER ASSETS		898,001			-			898,001
	PROPERTY AND EQUIPMENT, NET		12,674,383			-			12,674,383
	INTANGIBLE ASSETS, NET		9,495,999			-			9,495,999
	GOODWILL		3,330,438			-			3,330,438
	TOTAL ASSETS	$	34,479,340		$	-		$	34,479,340
	LIABILITIES AND STOCKHOLDERS' EQUITY
	CURRENT LIABILITIES
	Overdraft	$	359,017		$	-		$	359,017
	Accounts payable and customer deposits		5,738,518			-			5,738,518
	Deferred Revenue		281,536			-			281,536
	Accrued expenses and other payables		4,149,966			-			4,149,966
	8% Convertible Note		4,701,714			-			4,701,714
	Loans payable		961,525			-			961,525
	Total current liabilities		16,192,276			-			16,192,276
	LONG TERM LIABILITIES
	8% Convertible Note		1,083,932			-			1,083,932
	Conversion feature		451,779			-			451,779
	Non-current portion of deferred revenue		-			356,386			356,386
	Loan from joint venture partner		567,100			-			567,100
	Total long term liabilities		2,102,811			356,386			2,459,197
	Total liabilities		18,295,087			356,386			18,651,473
	STOCKHOLDERS' EQUITY
	Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common stock, no par value, 250,000,000 shares authorized, 113,369,656 issued and outstanding  as of March 31, 2013		225,902,751			-			225,902,751
Accumulated other comprehensive income (loss)		(1,493,852	)		-			(1,493,852	)
Accumulated deficit		(208,398,230	)		(356,386	)		(208,754,616	)
Elephant Talk Communications, Corp. stockholders' equity		16,010,669			(356,386	)		15,654,283
NON-CONTROLLING INTEREST		173,584			-			173,584
Total stockholders' equity		16,184,253			(356,386	)		15,827,867
					-
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	34,479,340		$	-		$	34,479,340
	September 30,			Restatement			September 30,
	2014			adjustment			2014
	(UNAUDITED)			Unaudited			Unaudited
							Restated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	1,176,650		$	-		$	1,176,650
Restricted cash		169,536			-			169,536
Accounts receivable, net of an allowance for doubtful accounts of $0 at September 30, 2014		6,754,447			(907,023	)		5,847,424
Prepaid expenses and other current assets		2,319,310			-			2,319,310
Total current assets		10,419,943			(907,023	)		9,512,920
NON-CURRENT ASSETS
OTHER ASSETS		1,093,977			-			1,093,977
PROPERTY AND EQUIPMENT, NET		19,603,707			-			19,603,707
INTANGIBLE ASSETS, NET		6,000,884			-			6,000,884
GOODWILL		3,490,242			-			3,490,242
TOTAL ASSETS	$	40,608,753		$	(907,023	)	$	39,701,730
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	425,144		$	-		$	425,144
Accounts payable and customer deposits		2,063,304			-			2,063,304
Obligations under capital leases (current portion)		1,828,083			-			1,828,083
Deferred Revenue		127,456			468,256			595,712
Accrued expenses and other payables		5,804,999			-			5,804,999
Loans payable		961,550			-			961,550
Total current liabilities		11,210,536			468,256			11,678,792
LONG TERM LIABILITIES
2013 10% 3rd Party Loan (net of Debt Discount of  $410,853 at September 30, 2014		4,663,227			-			4,663,227
Warrant liabilities		2,248,169			-			2,248,169
Non-current portion of obligation under capital leases		261,912			-			261,912
Non-current portion of deferred revenue		-			7,788,843			7,788,843
Total long term liabilities		7,173,308			7,788,843			14,962,151
Total liabilities		18,383,844			8,257,099			26,640,943
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common Stock $0.00001 par value, 250,000,000 shares authorized, 151,312,189  issued and outstanding  as of September 30, 2014		260,616,570			-			260,616,570
Accumulated other comprehensive income (loss)		(2,003,871	)		-			(2,003,871	)
Accumulated deficit		(236,521,852	)		(9,164,122	)		(245,685,974	)
Elephant Talk Communications, Corp. stockholders' equity		22,090,847			(9,164,122	)		12,926,725
NON-CONTROLLING INTEREST		134,062			-			134,062
Total stockholders' equity		22,224,909			(9,164,122	)		13,060,787
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	40,608,753		$	(907,023	)	$	39,701,730
	For the three													For the nine
	month													month
	period ended			Restatement										period ended				Restatement
	30-Sep-14			adjustments			Re- classifications			Restated				30-Sep-14				adjustments				Re- classifications			Restated
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)			(Unaudited)
REVENUES	$	7,298,988		$	(2,853,749	)	$	-		$	4,445,239			$	20,690,609			$	(5,788,665	)		$	-		$	14,901,944
COST AND OPERATING EXPENSES
Cost of service (exclusive of depreciation and amortization shown separately below)		848,771			-			716,283			1,565,054				2,660,816				-				2,388,897			5,049,713
Product development		-			-			1,707,102			1,707,102				-				-				5,699,451			5,699,451
Sales and marketing		-			-			555,519			555,519				-				-				1,784,161			1,784,161
General and administrative		6,227,147			-			(2,978,904	)		3,248,243				19,636,038				-				(9,872,509	)		9,763,529
Depreciation and amortization		1,900,251			-			-			1,900,251				5,836,857				-				-			5,836,857
Total cost and operating expenses		8,976,169			-			-			8,976,169				28,133,711				-				-			28,133,711
LOSS FROM OPERATIONS		(1,677,181	)		(2,853,749	)		-			(4,530,930	)			(7,443,102	)			(5,788,665	)			-			(13,231,767	)
OTHER INCOME (EXPENSE)
Interest income		36,684			-			-			36,684				93,840				-				-			93,840
Interest expense		(260,295	)		-			-			(260,295	)			(895,453	)			-				-			(895,453	)
Interest expense  related to debt discount and conversion feature		(1,287,717	)		-			-			(1,287,717	)			(3,197,749	)			-				-			(3,197,749	)
Changes in fair value of warrant liabilities		(103,311	)		-			-			(103,311	)			(274,635	)			-				-			(274,635	)
Gain / (Loss) on Extinguishment of Debt		626,534			-			-			626,534				626,108				-				-			626,108
Other income & (expense), net		301,199			-			-			301,199				372,597				-				-			372,597
Amortization of deferred financing costs		(73,789	)		-			-			(73,789	)			(323,246	)			-				-			(323,246	)
Total other income (expense)		(760,695	)		-			-			(760,695	)			(3,598,538	)			-				-			(3,598,538	)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES		(2,437,876	)		(2,853,749	)		-			(5,291,625	)			(11,041,640	)			(5,788,665	)			-			(16,830,305	)
(Benefit) / provision for income taxes		(44,938	)		-			-			(44,938	)			88,290				-				-			88,290
NET LOSS		(2,392,938	)		(2,853,749	)		-			(5,246,687	)			(11,129,930	)			(5,788,665	)			-			(16,918,595	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		(2,273,740	)		-			-			(2,273,740	)			(2,424,192	)			-				-			(2,424,192	)
COMPREHENSIVE LOSS	$	(4,666,678	)	$	(2,853,749	)	$	-		$	(7,520,427	)		$	(13,554,122	)		$	(5,788,665	)		$	-		$	(19,342,787	)
Net loss per common share and equivalents - basic and diluted	$	(0.02	)	$	-		$	-		$	(0.04	)		$	(0.08	)		$	-			$	-		$	(0.12	)
Weighted average shares outstanding during the period - basic and diluted		149,468,618			-			-			149,468,618				145,929,455				-				-			145,929,455
	Nine month period
	ended September 30, 2014			Restatement			Restated
					Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(11,129,930	)	$	(5,788,665	)	$	(16,918,595	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:					-
Depreciation and amortization		5,836,857			-			5,836,857
Provision for doubtful accounts		(10,661	)		-			(10,661	)
Provision for income taxes		-			-			-
Stock based compensation		3,536,680			-			3,536,680
Change in fair value of conversion feature		-			-			-
Change in fair value of warrant liability		274,635			-			274,635
Amortization of deferred financing costs		323,246			-			323,246
Interest expense relating to debt discount and conversion feature		3,197,749			-			3,197,749
Unrealized foreign currency translation gain (loss)		(501,571	)		-			(501,571	)
Extinguishment of Debt		(626,108	)		-			(626,108	)
Changes in operating assets and liabilities:					-			-
Decrease (increase) in accounts receivable		(1,366,947	)		(2,468,434	)		(3,835,381	)
Decrease (increase) in prepaid expenses, deposits and other assets		(101,971	)		-			(101,971	)
Increase (decrease) in accounts payable and customer deposits		362,685			-			362,685
Increase (decrease) in deferred revenue		(11,931	)		8,257,099			8,245,168
Increase (decrease) in accrued expenses and other payables		1,493,594			-			1,493,594
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt		(426	)		-			(426	)
Net cash provided by (used in) operating activities		1,275,901			-			1,275,901
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(5,611,023	)		-			(5,611,023	)
Loan to third party		-			-			-
Net cash used in investing activities		(5,611,023	)		-			(5,611,023	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Financing related fees		(125,793	)		-			(125,793	)
Payments on  8% Senior Secured Convertible Note installment payments and interest		-			-			-
Exercise of warrants and options		4,286,576			-			4,286,576
Interest paid for property and equipment acquired under capital leases		(57,079	)		-			(57,079	)
Net cash provided by financing activities		4,103,704			-			4,103,704
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		155,753			-			155,753
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(75,665	)		-			(75,665	)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,252,315			-			1,252,315
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	1,176,650		$	-		$	1,176,650
	June 30,						June 30,
	2014						2014
	(UNAUDITED)			restatement			Restated
					Unaudited			Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	829,388		$	-		$	829,388
Restricted cash		191,703			-			191,703
Accounts receivable, net of allowance for doubtful accounts of $29,547 at June 30, 2014		8,223,963			(1,299,207	)		6,924,756
Prepaid expenses and other current assets		2,619,882			-			2,619,882
Total current assets		11,864,936			(1,299,207	)		10,565,729
NON-CURRENT ASSETS
OTHER ASSETS		1,288,246			-			1,288,246
PROPERTY AND EQUIPMENT, NET		20,711,832			-			20,711,832
INTANGIBLE ASSETS, NET		7,122,940			-			7,122,940
GOODWILL		3,740,646			-			3,740,646
TOTAL ASSETS	$	44,728,600		$	(1,299,207	)	$	43,429,393
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	413,958		$	-		$	413,958
Accounts payable and customer deposits		2,305,933			-			2,305,933
Obligations under capital leases (current portion)		1,898,346			-			1,898,346
Deferred revenue		163,848			468,256			632,104
Accrued expenses and other payables		6,592,945			-			6,592,945
Loans payable		963,051			-			963,051
Total current liabilities		12,338,081			468,256			12,806,337
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount of $518,463 at June 30, 2014)		4,940,798			-			4,940,798
10% Related Party Loan (net of Debt Discount of $17,786 at June 30, 2014)		2,711,844			-			2,711,844
Warrant liabilities		2,144,858			-			2,144,858
Non-current portion of obligation under capital leases		487,728			-			487,728
Non-current portion of deferred revenue		-			4,542,910			4,542,910
Loan from joint venture partner		626,534			-			626,534
Total long term liabilities		10,911,762			4,542,910			15,454,672
Total liabilities		23,249,843			5,011,166			28,261,009
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common Stock $0.00001 par value, 250,000,000 shares authorized, 146,525,302 issued and outstanding  as of June 30, 2014 (unaudited)		255,328,306			-			255,328,306
Accumulated other comprehensive income		121,636			-			121,636
Accumulated deficit		(234,115,159	)		(6,310,373	)		(240,425,532	)
Elephant Talk Communications, Corp. stockholders' equity		21,334,783			(6,310,373	)		15,024,410
NON-CONTROLLING INTEREST		143,974			-			143,974
Total stockholders' equity		21,478,757			(6,310,373	)		15,168,384
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	44,728,600		$	(1,299,207	)	$	43,429,393
	For the three													For the six
	month													month
	period ended			Restatement										period ended				Restatement
	30-Jun-14			adjustments			Re- classifications			Restated				30-Jun-14				adjustments				Re- classifications			Restated
	(unaudited)			(unaudited)			(unaudited)			(unaudited)				(unaudited)				(unaudited)				(unaudited)			(unaudited)
REVENUES	$	6,911,768			(1,839,328	)	$	-		$	5,072,440			$	13,391,621				(2,934,916	)		$	-		$	10,456,705
COST AND OPERATING EXPENSES
Cost of service		828,581			-			1,020,106			1,848,687				1,812,045				-				1,672,614			3,484,659
Product development		-			-			2,280,532			2,280,532				-				-				3,992,349			3,992,349
Sales and marketing		-			-			664,807			664,807				-				-				1,228,642			1,228,642
General and administrative		7,432,784			-			(3,965,446	)		3,467,338				13,408,891				-				(6,893,605	)		6,515,286
Depreciation and amortization		1,928,392			-			-			1,928,392				3,936,606				-				-			3,936,606
Total cost and operating expenses		10,189,757			-			-			10,189,757				19,157,542				-				-			19,157,542
LOSS FROM OPERATIONS		(3,277,989	)		(1,839,328	)		-			(5,117,317	)			(5,765,921	)			(2,934,916	)			-			(8,700,837	)
OTHER INCOME (EXPENSE)
Interest income		29,545			-			-			29,545				57,156				-				-			57,156
Interest expense		(333,214	)		-			-			(333,214	)			(635,158	)			-				-			(635,158	)
Interest expense  related to debt discount and conversion feature		(1,025,292	)		-			-			(1,025,292	)			(1,910,032	)			-				-			(1,910,032	)
Changes in fair value of warrant liabilities		38,948			-			-			38,948				(171,324	)			-				-			(171,324	)
Loss on Extinguishment of Debt		-			-			-			-				(426	)			-				-			(426	)
Other income and (expense), net		68,008			-			-			68,008				71,398				-				-			71,398
Amortization of deferred financing costs		(113,090	)		-			-			(113,090	)			(249,457	)			-				-			(249,457	)
Total other income (expense)		(1,335,095	)		-			-			(1,335,095	)			(2,837,843	)			-				-			(2,837,843	)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES		(4,613,084	)		(1,839,328	)		-			(6,452,412	)			(8,603,764	)			(2,934,916	)			-			(11,538,680	)
Provision (benefit) for income taxes		(2,209	)		-			-			(2,209	)			133,228				-				-			133,228
NET LOSS		(4,610,875	)		(1,839,328	)		-			(6,450,203	)			(8,736,992	)			(2,934,916	)			-			(11,671,908	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation loss		(148,233	)		-			-			(148,233	)			(150,452	)			-				-			(150,452	)
COMPREHENSIVE LOSS	$	(4,759,108	)		(1,839,328	)	$	-		$	(6,598,436	)		$	(8,887,444	)			(2,934,916	)		$	-		$	(11,822,360	)
Net loss per common share and equivalents - basic and diluted	$	(0.03	)		-		$	-		$	(0.04	)		$	(0.06	)			-			$	-		$	(0.08	)
								-															-
Weighted average shares outstanding during the period - basic and diluted		146,482,547			-			-			146,482,547				144,130,543				-				-			144,130,543
	For the six month period
	ended June 30, 2014			restatement			Restated
					Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(8,736,992	)	$	(2,934,916	)	$	(11,671,908	)
Adjustments to reconcile net loss to net cash used in operating activities:					-			-
Depreciation and amortization		3,936,606			-			3,936,606
Provision for doubtful accounts		18,865			-			18,865
Share-based compensation		2,674,261			-			2,674,261
Change in the fair value of the warrant liability		171,324			-			171,324
Amortization of deferred financing costs		249,457			-			249,457
Interest expense relating to debt discount and conversion feature		1,910,032			-			1,910,032
Unrealized foreign currency translation gain/(loss)		(71,398	)		-			(71,398	)
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:
Decrease (increase) in accounts receivable		(2,329,143	)		(2,076,250	)		(4,405,393	)
Decrease (increase)  in prepaid expenses, deposits and other assets		(346,129	)		-			(346,129	)
Increase (decrease) in accounts payable, proceeds from related parties  and customer deposits		210,932			-			210,932
Increase (decrease) in deferred revenue		16,994			5,011,166			5,028,160
Increase (decrease) in accrued expenses and other payables		1,910,256			-			1,910,256
Net cash provided by (used in) operating activities		(384,935	)		-			(384,935	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of Property and Equipment		(3,922,724	)		-			(3,922,724	)
Net cash used in investing activities		(3,922,724	)		-			(3,922,724	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Fundraising fees		(90,000	)		-			(90,000	)
Exercise of warrants and Options		4,283,033			-			4,283,033
Net cash provided by financing activities		4,193,033			-			4,193,033
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(308,301	)		-			(308,301	)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS		(422,927	)		-			(422,927	)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,252,315			-			1,252,315
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	829,388		$	-		$	829,388
	March 31,						March 31,
	2014						2014
	(UNAUDITED)			restatement			Restated
					Unaudited			Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3,918,046		$	-		$	3,918,046
Restricted cash		192,161			-			192,161
Accounts receivable, net of allowance for doubtful accounts of $11,307 at March 31, 2014		6,262,041			(1,228,374	)		5,033,667
Prepaid expenses and other current assets		2,147,686			-			2,147,686
Total current assets		12,519,934			(1,228,374	)		11,291,560
NON-CURRENT ASSETS
OTHER ASSETS		1,357,728			-			1,357,728
PROPERTY AND EQUIPMENT, NET		19,954,703			-			19,954,703
INTANGIBLE ASSETS, NET		7,903,149			-			7,903,149
GOODWILL		3,769,199			-			3,769,199
TOTAL ASSETS	$	45,504,713		$	(1,228,374	)	$	44,276,339
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	402,234		$	-		$	402,234
Accounts payable and customer deposits		2,419,325			-			2,419,325
Obligations under capital leases (current portion)		1,348,705			-			1,348,705
Deferred revenue		203,623			468,256			671,879
Accrued expenses and other payables		5,936,989			-			5,936,989
Loans payable		962,269			-			962,269
10% Related Party Loan (net of Debt Discount of $937,814 at March 31, 2014		1,812,506			-			1,812,506
Total current liabilities		13,085,651			468,256			13,553,907
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount of $623,726 at March 31, 2014)		4,876,914			-			4,876,914
Warrant liabilities		2,183,806			-			2,183,806
Non-current portion of obligation under capital leases		465,954			-			465,954
Non-current portion of deferred revenue		-			2,774,415			2,774,415
Loan from joint venture partner		614,169			-			614,169
Total long term liabilities		8,140,843			2,774,415			10,915,258
Total liabilities		21,226,494			3,242,671			24,469,165
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common Stock $0.00001 par value, 250,000,000 shares authorized, 146,364,577 issued and outstanding  as of March 31, 2014		253,383,860			-			253,383,860
Accumulated other comprehensive income		267,650			-			267,650
Accumulated deficit		(229,518,039	)		(4,471,045	)		(233,989,084	)
Elephant Talk Communications, Corp. stockholders' equity		24,133,471			(4,471,045	)		19,662,426
NON-CONTROLLING INTEREST		144,748			-			144,748
Total stockholders' equity		24,278,219			(4,471,045	)		19,807,174
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	45,504,713		$	(1,228,374	)	$	44,276,339
	31-Mar-14			Restatement			Re- Classification			Restated
				adjustments
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
REVENUES	$	6,479,853		$	(1,095,588	)	$	-		$	5,384,265
COST AND OPERATING EXPENSES
Cost of service		983,464			-			652,508			1,635,972
Product development		5,976,107			-			1,711,817			1,711,817
Sales and marketing		563,835			-			563,835			563,835
General and administrative		3,047,947			-			(2,928,159	)		3,047,948
Depreciation and amortization		2,008,214			-			-			2,008,214
Total cost and operating expenses		8,967,785			-			-			8,967,785
LOSS FROM OPERATIONS		(2,487,932	)		(1,095,588	)		-			(3,583,520	)
OTHER INCOME (EXPENSE)
Interest income		27,611			-			-			27,611
Interest expense		(301,944	)		-			-			(301,944	)
Interest expense related to Debt Discount and Conversion Feature		(884,740	)		-			-			(884,740	)
Change in fair value of warrant liabilities		(210,272	)		-			-			(210,272	)
Loss on extinguishment of debt		(426	)		-			-			(426	)
Other income and (expense)		3,390			-			-			3,390
Amortization of deferred financing costs		(136,367	)		-			-			(136,367	)
Total other income (expense)		(1,502,748	)		-			-			(1,502,748	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(3,990,680	)		(1,095,588	)		-			(5,086,268	)
Provision for income taxes		(135,437	)		-			-			(135,437	)
NET LOSS		(4,126,117	)		(1,095,588	)		-			(5,221,705	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation (loss)		(2,219	)		-			-			(2,219	)
COMPREHENSIVE LOSS	$	(4,128,336	)		(1,095,588	)	$	-		$	(5,223,924	)
Net loss per common share and equivalents - basic and diluted	$	(0.03	)		-		$	-		$	(0.04	)
Weighted average shares outstanding during the period - basic and diluted		141,752,128			-			-			141,752,128
	For the three months ended
	ended March 31, 2014			restatement			Restated
					Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(4,126,117	)	$	(1,095,588	)	$	(5,221,705	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:					-			-
Depreciation and amortization		2,008,214			-			2,008,214
Provision for doubtful accounts		611			-			611
Stock based compensation		771,724			-			771,724
Changes in the fair value of the conversion feature		-			-			-
Change in the fair value of the warrant liability		210,272			-			210,272
Amortization of deferred financing costs		136,367			-			136,367
Interest expense relating to debt discount and conversion feature		884,740			-			884,740
Unrealized foreign currency translation gain/(loss)		(3,390	)		-			(3,390	)
					-
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:					-
Decrease (increase) in accounts receivable		(293,435	)		(2,147,083	)		(2,440,518	)
Decrease (increase)  in prepaid expenses, deposits and other assets		165,627			-			165,627
Increase (decrease) in accounts payable, proceeds from related parties  and customer deposits		319,553			-			319,553
Increase (decrease) in deferred revenue		59,946			3,242,671			3,302,617
Increase (decrease) in accrued expenses and other payables		643,707			-			643,707
Net cash provided by (used in) operating activities		777,819			-			777,819
CASH FLOWS FROM INVESTING ACTIVITIES:					-			-
Purchases of Property and Equipment		(1,802,951	)		-			(1,802,951	)
Net cash used in investing activities		(1,802,951	)		-			(1,802,951	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Financing related fees		(90,000	)		-			(90,000	)
Exercise of warrants and Options		4,093,480			-			4,093,480
Net cash provided by financing activities		4,003,480			-			4,003,480
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(312,617	)		-			(312,617	)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS		2,665,731			-			2,665,731
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,252,315			-			1,252,315
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	3,918,046		$	-		$	3,918,046
	September 30,						September 30,
	2013			restatement			2013
	(UNAUDITED)			Unaudited			Restated
							Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	6,085,215		$	-		$	6,085,215
Restricted cash		495,983			-			495,983
Accounts receivable, net of allowance for doubtful accounts of $25,225 and $559,120 at September 30, 2013		4,173,398			(978,579	)		3,194,819
Prepaid expenses and other current assets		2,531,602			-			2,531,602
Total current assets		13,286,198			(978,579	)		12,307,619
NON-CURRENT ASSETS
OTHER ASSETS		1,382,857			-			1,382,857
PROPERTY AND EQUIPMENT, NET		18,663,407			-			18,663,407
INTANGIBLE ASSETS, NET		9,412,581			-			9,412,581
GOODWILL		3,707,903			-			3,707,903
TOTAL ASSETS	$	46,452,946		$	(978,579	)	$	45,474,367
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	380,550		$	-		$	380,550
Accounts payable and customer deposits		4,905,101			-			4,905,101
Deferred Revenue		428,473			-			428,473
Accrued expenses and other payables		5,816,271			-			5,816,271
Loans payable		962,418			-			962,418
10% Related Party Loan (net of Debt Discount of $2,385,206)		267,393			-			267,393
Total current liabilities		12,760,206			-			12,760,206
								-
LONG TERM LIABILITIES								-
10% 3rd Party Loan (net of Debt Discount of $827,421)		4,477,780			-			4,477,780
Warrant liabilities		4,116,480			-			4,116,480
Trade note payable		593,903			-			593,903
Non-current portion of deferred revenue		-			1,888,891			1,888,891
Loan from joint venture partner		590,165			-			590,165
Total long term liabilities		9,778,328			1,888,891			11,667,219
Total liabilities		22,538,534			1,888,891			24,427,425
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common stock, .00001 par value, 250,000,000 shares authorized, 134,440,221 issued and outstanding as of September 30, 2013		243,294,324			-			243,294,324
Accumulated other comprehensive income (loss)		(242,647	)		-			(242,647	)
Accumulated deficit		(219,316,384	)		(2,867,470	)		(222,183,854	)
Elephant Talk Communications, Corp. stockholders' equity		23,735,293			(2,867,470	)		20,867,823
NON-CONTROLLING INTEREST		179,119			-			179,119
Total stockholders' equity		23,914,412			(2,867,470	)		21,046,942
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	46,452,946		$	(978,579	)	$	45,474,367
	For the Three Months															For the Nine Months
	Period ended															Period ended
	September 30,			Restatement			Re - classifications				Restated					30-Sep-13				Restatement				Re - classifications				Restated
	2013			adjustments																adjustments
	(Unaudited)			(Unaudited)			(Unaudited)				(Unaudited)					(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)
REVENUES	$	5,204,982		$	(1,081,188	)	$	-			$	4,123,794				$	16,795,627			$	(2,867,470	)		$	-			$	13,928,157
COST AND OPERATING EXPENSES
Cost of service		1,080,174			-			468,402				1,548,576					6,093,968				-				1,560,310				7,654,278
Product development		-			-			1,354,105				1,354,105					-				-				4,523,208				4,523,208
Sales and marketing		-			-			623,644				623,644					-				-				2,229,013				2,229,013
General and administrative		5,442,869			-			-2,446,151				2,996,718					18,823,614				-				(8,312,530	)			10,511,083
Depreciation and amortization		1,543,687			-			-				1,543,687					4,699,906				-				-				4,699,906
Total cost and operating expenses		8,066,730			-			-				8,066,730					29,617,488				-				-				29,617,488
LOSS FROM OPERATIONS		(2,861,748	)		(1,081,188	)		-				(3,942,936	)				(12,821,861	)			(2,867,470	)			-				(15,689,331	)
OTHER INCOME (EXPENSE)
Interest income		33,773			-			-				33,773					89,020				-				-				89,020
Interest expense		(181,074	)		-			-				(181,074	)				(612,970	)			-				-				(612,970	)
Interest expense related to debt discount and conversion feature		(259,795	)		-			-				(259,795	)				(1,320,795	)			-				-				(1,320,795	)
Change in fair value of conversion feature		-			-			-				-					232,267				-				-				232,267
Loss on Extinguishment of Debt		(44,506	)		-			-				(44,506	)				(1,983,103	)			-				-				(1,983,103	)
Changes in fair value of warrant liabilities		173,333			-			-				173,333					519,349				-				-				519,349
Amortization of deferred financing costs		(44,076	)		-			-				(44,076	)				(116,482	)			-				-				(116,482	)
Total other income (expense)		(322,345	)		-			-				(322,345	)				(3,192,714	)			-				-				(3,192,714	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(3,184,093	)		(1,081,188	)		-				(4,265,281	)				(16,014,575	)			(2,867,470	)			-				(18,882,045	)
Provision for income taxes		41,500			-			-				41,500					41,500				-				-				41,500
NET LOSS		(3,225,593	)		(1,081,188	)		-				(4,306,781	)				(16,056,075	)			(2,867,470	)			-				(18,923,545	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		489,443			-			-				489,443					(807,208	)			-				-				(807,208	)
		489,443			-			-				489,443					(807,208	)			-				-				(807,208	)
COMPREHENSIVE LOSS	$	(2,736,150	)	$	(1,081,188	)	$	-			$	(3,817,338	)			$	(16,863,283	)		$	(2,867,470	)		$	-			$	(19,730,753	)
Net loss per common share and equivalents - basic and diluted	$	(0.02	)	$	-		$	-			$	(0.03	)			$	(0.13	)		$	-			$	-			$	(0.16	)
Weighted average shares outstanding during the period - basic and diluted		134,440,221			-			-				134,440,221					122,038,045				-				-				122,038,045
	For the nine months
	ended September 30, 2013			restatement			Restated
				Unaudited			Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(16,056,076	)	$	(2,867,470	)	$	(18,923,546	)
Adjustments to reconcile net loss to net cash used in operating activities:								-
Depreciation and amortization		4,699,906			-			4,699,906
Provision for doubtful accounts		22,131			-			22,131
Provision for income taxes		41,500			-			41,500
Stock based compensation		5,639,124			-			5,639,124
Change in fair value of derivative instruments		2,668,764			-			2,668,764
Financial Investments in Joint Venture		-			-			-
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:					-
Decrease (increase) in accounts receivable		1,054,452			978,579			2,033,031
Decrease (increase) in prepaid expenses, deposits and other assets		(666,991	)		-			(666,991	)
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits		(2,030,393	)		-			(2,030,393	)
Increase (decrease) in deferred revenue		177,635			1,888,891			2,066,526
Increase (decrease) in accrued expenses and other payables		1,859,634			-			1,859,634
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt		(890,997	)		-			(890,997	)
Net cash used in operating activities		(3,481,311	)		-			(3,481,311	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(4,108,507	)		-			(4,108,507	)
Loan to third party		(125,000	)		-			(125,000	)
Net cash used in investing activities		(4,233,507	)		-			(4,233,507	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party		1,290,790			-			1,290,790
Proceeds from Share Purchase Agreement - Unregistered securities		225,000			-			225,000
Proceeds from Share Purchase Agreement - Registered direct		7,500,000			-			7,500,000
Proceeds from Share Purchase Agreement Related Party		4,500,000			-			4,500,000
Proceeds from 10% Affiliate Loan		2,652,600			-			2,652,600
Proceeds from 10% 3rd Party Loan		5,305,200			-			5,305,200
Fundraise fees		(1,362,124	)		-			(1,362,124	)
Payments on 8% convertible note installment payments and interest		(8,490,360	)		-			(8,490,360	)
Exercise of warrants & options		78,971			-			78,971
Cash from Escrow account for principal and interest payments on 8% Convertible notes		742,427			-			742,427
Net cash provided by financing activities		12,442,504			-			12,442,504
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		124,261			-			124,261
NET INCREASE IN CASH AND CASH EQUIVALENTS		4,851,947			-			4,851,947
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	6,085,215		$	-		$	6,085,215
	June 30,						June 30,
	2013			restatement			2013
	(restated)			unaudited			Restated
							Unaudited
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	2,979,673		$	-		$	2,979,673
Restricted cash		483,120			-			483,120
Accounts receivable, net of allowance for doubtful accounts of $486,591 at June 30, 2013		3,408,278			(542,527	)		2,865,751
Prepaid expenses and other current assets		2,194,320			-			2,194,320
Total current assets		9,065,391			(542,527	)		8,522,864
OTHER ASSETS		621,182			-			621,182
PROPERTY AND EQUIPMENT, NET		17,065,123			-			17,065,123
INTANGIBLE ASSETS, NET		9,966,563			-			9,966,563
GOODWILL		3,381,418			-			3,381,418
TOTAL ASSETS	$	40,099,677		$	(542,527	)	$	39,557,150
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
Overdraft	$	369,859		$	-		$	369,859
Accounts payable and customer deposits		4,809,726			-			4,809,726
Deferred Revenue		482,381			-			482,381
Accrued expenses and other payables		6,566,324			-			6,566,324
Loans payable		962,418			-			962,418
12% Related Party Loan		975,763			-			975,763
Total current liabilities		14,166,471			-			14,166,471
LONG TERM LIABILITIES
Warrant liabilities		5,291,351			-			5,291,351
Trade note payable		869,450			-			869,450
Non-current portion of deferred revenue		-			1,243,755			1,243,755
Loan from joint venture partner		578,518			-			578,518
Total long term liabilities		6,739,319			1,243,755			7,983,074
Total liabilities		20,905,790			1,243,755			22,149,545
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding		-			-			-
Common stock, no par value, 250,000,000 shares authorized, 133,139,900 issued and outstanding as of June 30, 2013		236,377,879			-			236,377,879
Accumulated other comprehensive loss		(1,266,977	)		-			(1,266,977	)
Accumulated deficit		(216,090,791	)		(1,786,282	)		(217,877,073	)
Elephant Talk Communications Corp. stockholders' equity		19,020,111			(1,786,282	)		17,233,829
NON-CONTROLLING INTEREST		173,776			-			173,776
Total stockholders' equity		19,193,887			(1,786,282	)		17,407,605
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	40,099,677		$	(542,527	)	$	39,557,150
	For the Three													For the Six
	Months													Months
	Period ended			Restatement										Period ended				Restatement
	30-Jun-13			adjustments			Re- classifications			Restated				30-Jun-13				adjustments				Re- classifications			Restated
	(unaudited)			(unaudited)			(unaudited)			(unaudited)				(unaudited)				(unaudited)				(unaudited)			(unaudited)
REVENUES	$	4,994,145		$	(1,429,896	)	$	-		$	3,564,249			$	11,590,645			$	(1,786,282	)		$	-		$	9,804,363
COST AND OPERATING EXPENSES
Cost of service		1,465,517			-			679,382			2,144,899				5,013,794				-				1,091,908			6,105,702
Product development		-			-			1,819,480			1,819,480				-				-				3,169,103			3,169,103
Sales and marketing		7,472,772			-			882,418			882,418				-				-				1,605,370			1,605,370
General and administrative		1,836,231			-			(3,381,280	)		4,091,492				13,380,746				-				(5,866,381	)		7,514,365
Depreciation and amortization		1,836,231			-			-			1,836,231				3,156,219				-				-			3,156,219
Total cost and operating expenses		10,774,520			-			-			10,774,520				21,550,759				-				-			21,550,759
LOSS FROM OPERATIONS		(5,780,375	)		(1,429,896	)		-			(7,210,271	)			(9,960,114	)			(1,786,282	)			-			(11,746,396	)
OTHER INCOME (EXPENSE)
Interest income		21,527			-			-			21,527				55,247				-				-			55,247
Interest expense		(208,144	)		-			-			(208,144	)			(431,896	)			-				-			(431,896	)
Interest expense  related to debt discount and conversion feature		(502,972	)		-			-			(502,972	)			(1,061,000	)			-				-			(1,061,000	)
Change in fair value of conversion feature		372,059			-			-			372,059				232,267				-				-			232,267
Changes in fair value of warrant liabilities		346,016			-			-			346,016				346,016				-				-			346,016
Loss on Extinguishment of Debt		(1,938,597	)		-			-			(1,938,597	)			(1,938,597	)			-				-			(1,938,597	)
Amortization of deferred financing costs		(2,075	)		-			-			(2,075	)			(72,406	)			-				-			(72,406	)
Total other income (expense)		(1,912,186	)		-			-			(1,912,186	)			(2,870,369	)			-				-			(2,870,369	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(7,692,561	)		(1,429,896	)		-			(9,122,457	)			(12,830,483	)			(1,786,282	)			-			(14,616,765	)
Provision for income taxes		-			-						-				-				-				-			-
NET LOSS		(7,692,561	)		(1,429,896	)		-			(9,122,457	)			(12,830,483	)			(1,786,282	)			-			(14,616,765	)
		-									-
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation loss		(534,887	)		-			-			(534,887	)			(1,296,649	)			-							(1,296,649	)
		(534,887	)		-			-			(534,887	)			(1,296,649	)			-				-			(1,296,649	)
COMPREHENSIVE LOSS	$	(8,227,448	)	$	(1,429,896	)		-		$	(9,657,344	)		$	(14,127,132	)		$	(1,786,282	)			-		$	(15,913,414	)
Net loss per common share and equivalents - basic and diluted	$	(0.06	)	$	-			-		$	(0.08	)		$	(0.11	)		$	-				-		$	(0.13	)
Weighted average shares outstanding during the period - basic and diluted		118,686,598			-			-			118,686,598				115,734,177				-				-			115,734,177
	For the six months
	ended June 30, 2013			restatement			Restated
	(restated)			unaudited			unaudited
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(12,830,483	)	$	(1,786,282	)	$	(14,616,765	)
Adjustments to reconcile net loss to net cash used in operating activities:								-
Depreciation and amortization		3,156,219			-			3,156,219
Provision for doubtful accounts		(68,679	)		-			(68,679	)
Stock-based compensation		4,405,959			-			4,405,959
Change in fair value of derivative instruments		2,493,720			-			2,493,720
Financial Investments in Joint Venture		-			-			-
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable		1,679,337			542,527			2,221,864
Decrease (increase)  in prepaid expenses, deposits and other assets		(406,790	)		-			(406,790	)
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits		(241,952	)		-			(241,952	)
Increase (decrease) in deferred revenue		246,755			1,243,755			1,490,510
Increase (decrease) in accrued expenses and other payables		476,333			-			476,333
Net cash used in operating activities		(1,089,581	)		-			(1,089,581	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(2,262,540	)		-			(2,262,540	)
Net cash used in investing activities		(2,262,540	)		-			(2,262,540	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party		1,290,790			-			1,290,790
Proceeds from Share Purchase Agreement – Unregistered securities		225,000			-			225,000
Proceeds from  Share Purchase Agreement - Registered direct		7,500,000			-			7,500,000
Proceeds from  Share Purchase Agreement Related Party		4,500,000			-			4,500,000
Fundraising fees		(707,500	)		-			(707,500	)
Payments on  8% convertible note installment payments and interest		(8,490,360	)		-			(8,490,360	)
Exercise of warrants & options		60,394			-			60,394
Cash from Escrow account for principal and interest payments on 8% Convertible Notes		742,427			-			742,427
Net cash provided by financing activities		5,120,751			-			5,120,751
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		(22,225	)		-			(22,225	)
NET INCREASE IN CASH AND CASH EQUIVALENTS		1,746,405			-			1,746,405
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD		1,233,268			-			1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	2,979,673		$	-		$	2,979,673
	31-Mar-13			Restatement
	(unaudited)			adjustments			Re- classifications			Restated
	(unaudited)			(unaudited)			(unaudited)			(unaudited)
REVENUES	$	6,596,500		$	(356,386	)	$	-		$	6,240,114
COST AND OPERATING EXPENSES
Cost of service		3,548,277			-			412,526			3,960,803
Product development		-			-			1,349,623			1,349,623
Sales and marketing		-			-			722,952			722,952
General and administrative		5,907,974			-			(2,485,101	)		3,422,873
Depreciation and amortization		1,319,988			-			-			1,319,988
Total cost and operating expenses		10,776,239			-			-			10,776,239
LOSS FROM OPERATIONS		(4,179,739	)		(356,386	)		-			(4,536,125	)
OTHER INCOME (EXPENSE)
Interest income		33,721			-			-			33,721
Interest expense		(223,752	)		-			-			(223,752	)
Interest expense  related to debt discount and conversion feature		(558,028	)		-			-			(558,028	)
Change in fair value of conversion feature		(139,792	)		-			-			(139,792	)
Amortization of deferred financing costs		(70,332	)		-			-			(70,332	)
Total other income (expense)		(958,183	)		-			-			(958,183	)
LOSS BEFORE PROVISION FOR INCOME TAXES		(5,137,922	)		(356,386	)		-			(5,494,308	)
Provision for income taxes		-			-			-			-
NET LOSS		(5,137,922	)		(356,386	)		-			(5,494,308	)
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)		(761,762	)		-			-			(761,762	)
		(761,762	)		-			-			(761,762	)
COMPREHENSIVE LOSS	$	(5,899,684	)		(356,386	)	$	-		$	(6,256,070	)
Net loss per common share and equivalents - basic and diluted	$	(0.05	)		-		$	-		$	(0.05	)
Weighted average shares outstanding during the period - basic and diluted		112,748,951			-			-			112,748,951

Business_and_Summary_of_Signif2

Business and Summary of Significant Accounting Policies (Principles of Consolidation) (Details)	Dec. 31, 2014
Elephant Talk Europe Holding B.V. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	99998.00%
Elephant Talk Communications PRS U.K. Limited [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	51.00%
Elephant Talk United Telecommunication Services N.V. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	51.00%
Elephant Talk Communications Premium Rate Services Netherlands B.V. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	51.00%
Elephant Talk Middle East & Africa (Holding) W.L.L. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	100.00%
Elephant Talk Middle East & Africa (Holding) Jordan L.L.C. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	100.00%
Elephant Talk Middle East & Africa Bahrain W.L.L. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	99.00%
Elephant Talk Middle East & Africa FZ-LLC [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	50.54%
Elephant Talk Telecomunicacao do Brasil LTDA [Member] | Elephant Talk Europe Holding B.V. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	90.00%
Elephant Talk Telecomunicacao do Brasil LTDA [Member] | Elephant Talk Communication Holding AG [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	10.00%
Elephant Talk France S.A.S. [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	100.00%
Asesores Profesionales ETAK S. de RL. de C.V [Member]
Noncontrolling Interest [Line Items]
Non-controlling Interest %	99.00%

Business_and_Summary_of_Signif3

Business and Summary of Significant Accounting Policies (Additional Information) (Details) (USD $)	3 Months Ended																6 Months Ended		9 Months Ended		12 Months Ended			1 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jan. 31, 2015	Dec. 31, 2011	Nov. 17, 2014
	item																				item
Summary Of Significant Accounting Policies [Line Items]
Net losses	($4,943,322)	[1]	($5,246,687)	[1]	($6,450,203)	[1]	($5,221,705)	[1]	($6,583,527)	[1]	($4,306,781)	[1]	($9,122,457)	[1]	($5,494,308)	[1]	($11,671,908)	($14,616,765)	($16,918,595)	($18,923,545)	($21,861,917)	($25,507,072)	($23,131,936)
Net cash (used in) operating activities							777,819								-302,811		-384,935	-1,089,581	1,275,901	-3,481,311	-2,102,935	-5,967,686	-8,799,272
Accumulated deficit	-250,629,296		-245,685,974		-240,425,532		-233,989,084		-228,767,379		-222,183,854		-217,877,073		-208,754,616		-240,425,532	-217,877,073	-245,685,974	-222,183,854	-250,629,296	-228,767,379
Cash and cash equivalents	1,904,160		1,176,650		829,388		3,918,046		1,252,315		6,085,215		2,979,673		570,579		829,388	2,979,673	1,176,650	6,085,215	1,904,160	1,252,315	1,233,268		6,009,576
Financing Receivable withold amount	2,000,000																				2,000,000
Restricted cash	312,935		169,536		191,703		192,161		191,600		495,983		483,120		664,679		191,703	483,120	169,536	495,983	312,935	191,600
Number of customer	1																				1
Options granted vesting period																					3 years
Number of Service Offerings for Revenues Recognition																					2
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Expected useful lives of intangible assets																					3 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Expected useful lives of intangible assets																					10 years
Term Loan 2014 [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt, interest rate	10.00%																				10.00%					10.00%
Subsequent Event [Member]
Summary Of Significant Accounting Policies [Line Items]
Proceeds from financing receivable																								$2,000,000
[1]	items restated

Business_and_Summary_of_Signif4

Business and Summary of Significant Accounting Policies (Research and Development Expense and Fair Value Measurements) (Details) (USD $)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

segment

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]

Product development costs

$1,529,212

[1]

$1,707,102

[1]

$2,280,532

[1]

$1,711,817

[1]

$1,568,276

[1]

$1,354,105

[1]

$1,819,480

[1]

$1,349,623

[1]

$3,992,349

$3,169,103

$5,699,451

$4,523,208

$7,228,663

$6,091,484

$6,803,509

Capitalized Computer Software, Additions

$3,505,742

$4,674,199

$3,505,742

$1,731,341

Number of Reportable Segments

1

Derivative Financial Instruments, Liabilities [Member]

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]

Fair Value Assumptions, Expected Volatility Rate

135.00%

Fair Value Assumptions, Expected Term

5 years

Fair Value Assumptions, Expected Dividend Rate

0.00%

Fair Value Assumptions, Exercise Price

$0.89

$0.89

[1]

items reclassified

Allowance_for_Doubtful_Account1

Allowance for Doubtful Accounts (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Allowance for doubtful accounts:
Balance at the beginning of the period	$7,693	$559,120	$436,546
Additions- allowance for doubtful accounts	31,540	22,005	117,394
Release for doubtful accounts	-37,128	-581,745
Balance at the end of the period		7,693	559,120
Allowance for Doubtful Accounts, Current [Member]
Allowance for doubtful accounts:
Currency revaluation	-2,105	8,313	5,180
Total Allowance for doubtful accounts	$5,588	$567,433	$441,726

Prepaid_Expenses_and_Other_Cur1

Prepaid Expenses and Other Current Assets (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid expenses and other current assets	$2,478,681	$2,319,310	$2,619,882	$2,147,686	$2,254,213	$2,531,602	$2,194,320	$2,342,762
Prepaid value added tax	$742,782				$732,838

Other_Assets_Details

Other Assets (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014	Jun. 30, 2014	Apr. 07, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Nov. 17, 2014	Jul. 15, 2014	Aug. 28, 2013
Debt Instrument [Line Items]
Debt issuance costs	$710,094
Other assets, noncurrent	1,600,335	1,412,408	1,093,977	1,288,246		1,357,728	1,382,857	621,182	898,001
Long-term deposits	653,002	771,193
Deferred financing cost, net	682,878	477,673
Loan to third party, interest rate		5.00%
Other assets					50,000
Carrying amount of loan to third party	$264,454	$160,518
2014 10% Term Loan Agreement [Member]
Debt Instrument [Line Items]
Debt, interest rate	10.00%									10.00%
Convertible Note One [Member]
Debt Instrument [Line Items]
Debt, interest rate		10.00%									10.00%
Convertible Note Two [Member]
Debt Instrument [Line Items]
Debt, interest rate	10.00%											10.00%

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		$32,867,864	$35,770,150
Less: accumulated depreciation and amortization		-13,548,662	-15,984,028
Total property and equipment, Net	12,674,383	19,319,202	19,786,122		19,603,707	20,711,832	19,954,703	18,663,407	17,065,123
Capitalized Computer Software, Additions	3,505,742	4,674,199	3,505,742	1,731,341
Property, Plant and Equipment, Transfers and Changes		4,239,491
Property Plant and Equipment Other Transfers and Projects Cancelled		138,869
Property, Plant and Equipment, Additions			3,338,808
Property Plant and Equipment Net Effect of Adjustment		226,635
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Property, Plant and Equipment, Gross		281,214	314,686
Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		23,904,494	24,287,111
Property, Plant and Equipment, Transfers and Changes		3,465,620
Property, Plant and Equipment, Additions			1,309,739
Technology Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Technology Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Property, Plant and Equipment, Gross		4,556,364	8,473,042
Property, Plant and Equipment, Transfers and Changes		773,871
Property, Plant and Equipment, Additions			2,029,069
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Property, Plant and Equipment, Gross		80,860	91,580
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		4,044,932	2,603,731
Computer and Software [Member]
Property, Plant and Equipment [Line Items]
Accumulated Depreciation, Depletion and Amortization, Sale or Disposal of Property, Plant and Equipment		$2,435,366

Intangible_Assets_Schedule_of_

Intangible Assets (Schedule of Intangible Assets) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$16,215,127				$29,251,751
Total intangible assets, Net	5,076,208	6,000,884	7,122,940	7,903,149	8,670,677	9,412,581	9,966,563	9,495,999
Decrease in intangible assets	13,036,625
Decrease in accumulated amortization	9,442,156
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected useful lives of intangible assets	3 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected useful lives of intangible assets	10 years
Customer Contracts, Licenses, Interconnect & Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets	1,870,523				13,005,460
Less: Accumulated amortization	-1,165,856				-11,484,600
Customer Contracts, Licenses, Interconnect & Technology [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected useful lives of intangible assets	5 years
Customer Contracts, Licenses, Interconnect & Technology [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected useful lives of intangible assets	10 years
ValidSoft IP & Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets	14,344,604				16,246,291
Less: Accumulated amortization	($9,973,063)				($9,096,474)
ValidSoft IP & Technology [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected useful lives of intangible assets	1 year
ValidSoft IP & Technology [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Expected useful lives of intangible assets	10 years

Intangible_Assets_Estimated_Fu

Intangible Assets (Estimated Future Amortization Expense Related to Intangible Assets) (Details) (USD $)	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
2015	$2,153,111
2016	2,033,871
2017	605,600
2018	162,075
2019	97,241
2020 and thereafter	24,310
Customer Contracts, Licenses, Interconnect & Technology [Member]
Finite-Lived Intangible Assets [Line Items]
2015	315,517
2016	240,094
2017	84,222
2018	64,834
2019
2020 and thereafter
ValidSoft IP & Technology [Member]
Finite-Lived Intangible Assets [Line Items]
2015	1,837,594
2016	1,793,777
2017	521,378
2018	97,241
2019	97,241
2020 and thereafter	$24,310

Goodwill_Details

Goodwill (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Apr. 02, 2013
Goodwill [Line Items]
Goodwill	$3,352,264	$3,490,242	$3,740,646	$3,769,199	$3,773,226	$3,707,903	$3,381,418	$3,330,438
ValidSoft Ltd [Member]
Goodwill [Line Items]
Goodwill	2,964,423				3,359,210
Morodo Ltd. [Member]
Goodwill [Line Items]
Goodwill	197,440				223,615
Telnicity LLC [Member]
Goodwill [Line Items]
Goodwill	$190,401				$190,401				$190,401

The_acquisition_of_assets_of_T2

The acquisition of assets of Telnicity (Details) (USD $)	0 Months Ended
	Apr. 02, 2013	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Estimated fair values:
Goodwill		$3,352,264	$3,490,242	$3,740,646	$3,769,199	$3,773,226	$3,707,903	$3,381,418	$3,330,438
Telnicity LLC [Member]
Consideration paid:
Number of shares of Common Stock	1,000,000
Fair value of the share price at April 1, 2013	$1.18
Total Consideration Paid	1,180,000
Estimated fair values:
Assets acquired	989,599
Liabilities assumed
Net assets acquired	989,599
Consideration paid	1,180,000
Goodwill	190,401	190,401				190,401
Intangible assets acquired	$989,599

Accounts_payable_and_Customer_2

Accounts payable and Customer Deposits (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Accrued Expenses [Abstract]
Accounts payable	$1,795,240				$2,538,479
Customer deposits	60,774				48,183
Total Accounts payable and Customer Deposits	$1,856,014	$2,063,304	$2,305,933	$2,419,325	$2,586,662	$4,905,101	$4,809,726	$5,738,518

Loans_Payable_Details

Loans Payable (Details) (USD $)	0 Months Ended	12 Months Ended
	Dec. 14, 2011	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Nov. 30, 2008	Nov. 24, 2008	Dec. 31, 2007
Short-term Debt [Line Items]
Loans payable		$962,269	$961,550	$963,051	$962,269	$962,654	$962,418	$962,418	$961,525
Potential loss from default on bank loans and overdraft account that are still in litigation		1,395,635
Litigation awarded value	5,925
Overdraft		433,366	425,144	413,958	402,234	391,436	380,550	369,859	359,017
Elephant Talk Ltd [Member]
Short-term Debt [Line Items]
Overdraft		433,366				391,436
Bank interest rate above prime rate		2.00%
Bank interest rate above prime rate upon default		6.00%
Installment Loan Payable Due December 24, 2006 [Member]
Short-term Debt [Line Items]
Loans payable		320,231				320,358
Debt instrument, maturity date		24-Dec-06
Personal guarantee, number of shareholders		2
Personal guarantee, number of former directors		1
Personal guarantee, number of third parties		1
Installment Loan Payable Due December 24, 2011 [Member]
Short-term Debt [Line Items]
Loans payable		254,594				254,696
Loan payable, monthly principal and interest payments		2,798
Loan payable, Interest rate		1.50%								8.25%
Debt instrument, maturity date		24-Dec-11
Personal guarantee, number of shareholders		3
Personal guarantee, number of former directors		1
Installment Bank Loan Payable Due June 28, 2011 [Member]
Short-term Debt [Line Items]
Loans payable		103,855				103,897
Loan payable, monthly principal and interest payments		1,729
Loan payable, Interest rate		1.50%									8.25%
Debt instrument, maturity date		28-Jun-09
Personal guarantee, number of shareholders		3
Personal guarantee, number of former directors		1
Term Loan [Member]
Short-term Debt [Line Items]
Loans payable		$283,589				$283,703
Loan payable, Interest rate												7.00%

Deferred_Revenue_Details

Deferred Revenue (Details) (USD $)	12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013
Deferred Revenue [Abstract]
Expected amortization term of deferred revenue	5 years
Short term deferred revenue	$8,813,385		$595,712		$632,104		$671,879		$271,767		$428,473		$482,381		$281,536
Non-current portion of deferred revenue	2,434,257		7,788,843		4,542,910		2,774,415		2,364,389		1,888,891		1,243,755		356,386
Deferred revenue	$11,247,642	[1]	$8,384,555	[1]	$5,175,014	[1]	$3,446,294	[1]	$2,636,156	[1]	$2,317,364	[1]	$1,726,136	[1]	$637,922	[1]
[1]	items restated

Accrued_Expenses_Details

Accrued Expenses (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Accrued Expenses [Abstract]
Accrued Selling, General & Administrative expenses	$1,863,020				$2,271,086
Accrued cost of service	291,553				547,111
Accrued taxes (including VAT)	570,616				255,577
Accrued interest payable	1,184,418				1,300,101
Other accrued expenses	152,045				587,428
Total accrued expenses	4,061,652	5,804,999	6,592,945	5,936,989	4,961,303	5,816,271	6,566,324	4,149,966
Provision for income taxes	$8,029

Conversion_into_Equity_of_the_2

Conversion into Equity of the 2013 10% Related Party Convertible Note (Schedule of Notes) (Details)	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Sep. 30, 2013
	EUR (€)	EUR (€)	Convertible Note One [Member]	Convertible Note One [Member]	Convertible Note One [Member]	Convertible Note One [Member]
			USD ($)	USD ($)	EUR (€)	USD ($)
Debt Instrument [Line Items]
Debt instrument, carrying amount				$2,753,304	€ 2,000,000
Exchange rate	0.8227	0.7264
Debt Discount (Beneficial Conversion Feature)				-728,332
Debt Discount (Extended Warrants)				-849,453
Debt Discount (Warrants)				-141,800
Long-term debt (Net of Debt Discount)				1,033,719
Debt Instrument, Unamortized Discount			$937,814	$1,719,585		$2,385,206

Conversion_into_Equity_of_the_3

Conversion into Equity of the 2013 10% Related Party Convertible Note (Narrative) (Details)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Jul. 15, 2014

Jul. 15, 2014

Jul. 15, 2014

Dec. 31, 2014

Jul. 15, 2014

Dec. 31, 2013

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

July Warrant [Member]

Convertible Note One [Member]

Convertible Note One [Member]

Convertible Note One [Member]

Convertible Note One [Member]

USD ($)

USD ($)

USD ($)

EUR (€)

Debt Instrument [Line Items]

Debt instrument, conversion price

$0.89

$0.70

Debt instrument, conversion price

$0.70

Value assigned to the reduced Conversion Price due to issuance of shares of the common Stock

$824,590

Debt instrument, principal amount

2,723,000

2,000,000

Debt, interest rate

10.00%

10.00%

Debt instrument, convertible, number of shares

4,238,501

Shares issued in connection with warrant exercises, price per share

$0.92

$0.70

Number of shares covered by warrants

500,000

Equity increase due to issuance of shares of the common Stock

1,306,848

3,791,541

3,791,541

Number of warrants issued

500,000

Interest expense related to debt discount and conversion feature

$1,287,717

$1,025,292

$884,740

$259,795

$502,972

$558,028

$1,910,032

$1,061,000

$3,197,749

$1,320,795

$3,935,839

$2,069,649

$1,089,126

$1,162,322

The_2014_10_Term_Loan_Agreemen2

The 2014 10% Term Loan Agreement (Schedule of term loan) (Details) (2014 10% Term Loan Agreement [Member], USD $)	Dec. 31, 2014	Nov. 17, 2014
2014 10% Term Loan Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, carrying amount	$12,000,000
Debt Discount - Original Issue Discount	-365,231	-380,000
Debt Discount - Warrants	-433,663	-451,146
Long-term debt (Net of Debt Discount)	$11,201,106

The_2014_10_Term_Loan_Agreemen3

The 2014 10% Term Loan Agreement (Narratives) (Details)	1 Months Ended	12 Months Ended			1 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Nov. 17, 2014	Nov. 17, 2014	Dec. 31, 2014	Dec. 31, 2014	Nov. 17, 2014	Dec. 31, 2013	Aug. 28, 2013	Aug. 28, 2013
	2014 10% Term Loan Agreement [Member]	2014 10% Term Loan Agreement [Member]	2014 10% Term Loan Agreement [Member]	2014 10% Term Loan Agreement [Member]	Convertible Note Two [Member]	Convertible Note Two [Member]	Convertible Note Two [Member]	Convertible Note Two [Member]	Convertible Note Two [Member]	Convertible Note Two [Member]
	USD ($)	USD ($)	USD ($)	Corbin Mezzanine Fund I, L.P [Member]	USD ($)	EUR (€)	USD ($)	USD ($)	USD ($)	EUR (€)
Debt Instrument [Line Items]
Debt instrument, principal amount			$12,000,000							€ 4,000,000
Description of variable rate basis	LIBOR	libor
Applicable margin (as a percent)	10.00%	10.00%
Decrease in applicable margin (as a percent)	2.00%
Applicable margin before adjustment (as a percent)	12.00%
Debt Discount - Original Issue Discount	365,231	365,231	380,000
Number of shares covered by warrants				1,157,895	1,000,000	1,000,000			2,000,000	2,000,000
Debt Discount - Warrants	433,663	433,663	451,146					726,695
Percentage of principal amount of debt instrument repurchased					50.00%	50.00%
Debt instrument repurchased					3,114,066	2,498,849
Percentage of principal amount of debt instrument converted					50.00%	50.00%
Debt conversion, shares issued					2,817,993	2,817,993
Debt conversion, converted amount					$2,499,951	€ 2,000,000
Term of warrant					3 years	3 years
Exercise price (in dollars per share)					$0.93		$0.93		$0.89

10_3rd_Party_Loan_and_Converti2

10% 3rd Party Loan and Convertible Note (Schedule of Note) (Details)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	EUR (€)	EUR (€)	Convertible Note Two [Member]	Convertible Note Two [Member]
			USD ($)	EUR (€)
Debt Instrument [Line Items]
Debt instrument, carrying amount			$5,506,608	€ 4,000,000
Exchange rate	0.8227	0.7264
Debt Discount (Warrants)			-726,695
Long-term debt (Net of Debt Discount)			$4,779,913

10_3rd_Party_Loan_and_Converti3

10% 3rd Party Loan and Convertible Note (Narrative) (Details)

Jul. 15, 2014

Dec. 31, 2014

Nov. 17, 2014

Nov. 17, 2014

Nov. 17, 2014

Dec. 31, 2014

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Aug. 28, 2013

Aug. 28, 2013

USD ($)

2014 10% Term Loan Agreement [Member]

2014 10% Term Loan Agreement [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

Convertible Note Two [Member]

USD ($)

USD ($)

USD ($)

EUR (€)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

EUR (€)

Debt Instrument [Line Items]

Debt, interest rate

10.00%

10.00%

10.00%

10.00%

10.00%

10.00%

Percentage of debt repaid

50.00%

50.00%

Repayments of debt

$3,114,066

€ 2,498,849.32

Debt conversion, shares issued

2,817,993

Term of warrant

3 years

Number of warrants issued

1,000,000

1,000,000

Exercise/ Conversion price(s) (range)

$0.93

$0.93

$0.93

$0.89

Debt instrument, principal amount

12,000,000

4,000,000

Debt instrument, maturity date

28-Aug-15

Deb instrument, earliest conversion date

28-Aug-13

Debt Instrument, fixed conversion price

$0.89

$0.89

Number of shares covered by warrants

1,000,000

1,000,000

2,000,000

2,000,000

Warrants, exercisable date

28-Feb-14

Discount on debt

$798,894

$0

$0

$410,853

$518,463

$623,726

$726,695

$827,421

$864,394

Percentage of principal amount of debt instrument repurchased

50.00%

Percentage of principal amount of debt instrument converted

50.00%

Conversion_and_Termination_of_1

Conversion and Termination of the May 24, 2013 Loan Agreement (Details)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Jul. 15, 2014

Jul. 14, 2013

24-May-13

24-May-13

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Unsecured Loan from Affiliate [Member]

Unsecured Loan from Affiliate [Member]

Unsecured Loan from Affiliate [Member]

USD ($)

USD ($)

EUR (€)

Debt Instrument [Line Items]

Debt instrument, principal amount

€ 1,000,000

Debt, interest rate

12.00%

12.00%

Number of shares covered by warrants

1,253,194

1,253,194

Warrant exercise price

$1.03

Term of warrant

5 years

5 years

Term allowing put of warrant

12 months

12 months

Share price requiring warrant exercise

$1.55

Number of consecutive trading days

10 days

10 days

Debt conversion, shares issued

1,840,631

Debt Instrument, fixed conversion price

$0.89

$0.71

Shares issued for note conversions

1,306,848

Loss on extinguishment of debt

($626,534)

$426

$44,506

$1,938,597

$426

$1,938,597

($626,108)

$1,983,103

($626,108)

$2,005,100

$44,506

8_Senior_Secured_Convertible_N1

8% Senior Secured Convertible Note (Details) (USD $)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Jun. 11, 2013

Debt Instrument [Line Items]

Deduction for financing costs

$90,000

$125,793

Loss on extinguishment of debt

-626,534

426

44,506

1,938,597

426

1,938,597

-626,108

1,983,103

-626,108

2,005,100

Convertible 8.0% Senior Notes [Member]

Debt Instrument [Line Items]

Debt purchase price, percentage

110.00%

Debt purchase price

6,701,824

Amortization of original issue discount

349,639

Amortization of debt conversion feature

1,179,732

Write off of remaining financing costs

311,048

Fair market value of conversion feature

451,779

Purchase price surplus

10.00%

Prepayment fee

607,539

Loss on extinguishment of debt

$1,960,594

Registered_Direct_Offering_and1

Registered Direct Offering and Warrant Liabilities (Details) (USD $)	6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2012
Class of Stock [Line Items]
Gross proceeds of SPA					$12,000,000
Net proceeds of SPA					11,292,500
Fundraising related expenses	90,000	707,500	1,362,124		707,500
Number of warrants issued				500,000
Warrants				29,628,865	37,247,889			49,778,713
Warrant liabilities	2,144,858	5,291,351	4,116,480	2,087,992	1,973,534	2,248,169	2,183,806
Value covered by registration statement filing					75,000,000
Investors [Member]
Class of Stock [Line Items]
Shares issued per SPA					17,425,621
Number of warrants issued					7,841,537
Warrants				2,892,857
Warrant liabilities				2,087,992
Term of warrant				5 years
Warrant exercise price				$0.89
Term allowing put of warrant				90 days
Percentage of trading price requiring exercise of warrants				20.00%
Number of consecutive trading days				20 days
Average daily trading volume				$350,000
Number of warrants exercised					5,131,965
Shares issued in connection with warrant exercises					4,102,792
Placement Agent [Member]
Class of Stock [Line Items]
Warrants issued to placement agent					183,284
Warrant exercise price				$0.85

Obligations_under_Capital_Leas2

Obligations under Capital Leases (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
Capital Leased Assets [Line Items]
Equipment	3,195,176				$2,620,182
Less: accumulated depreciation and amortization	-527,841				-101,209
Total	2,667,335				2,518,973
Obligations under capital leases (current portion)	1,831,050	1,828,083	1,898,346	1,348,705	1,302,838
Non-current portion of obligation under capital leases	272,460	261,912	487,728	465,954	845,529
Capital Lease Obligations [Member]
Capital Leased Assets [Line Items]
Minimum interest rate	8.65%
Capital Lease Obligations [Member] | Minimum [Member]
Capital Leased Assets [Line Items]
Debt term	2 years
Capital Lease Obligations [Member] | Maximum [Member]
Capital Leased Assets [Line Items]
Debt term	3 years
Loan payable, interest rate spread	1.50%
Network Equipment [Member]
Capital Leased Assets [Line Items]
Equipment	1,449,343				1,642,759
Software Licenses [Member]
Capital Leased Assets [Line Items]
Equipment	1,611,507				874,174
Other [Member]
Capital Leased Assets [Line Items]
Equipment	134,326				$103,249

Other_long_term_payable_Detail

Other long term payable (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	EUR (€)	USD ($)	EUR (€)
Other long term payable [Abstract]
Arrangement with creditor (principal amount)	$445,257	€ 366,313
Less: Short-term portion (recorded in Accrued expenses)	-90,377
Other long term loan	$354,880
Exchange rate		0.8227		0.7264
Repayment term	72 months	72 months

Loan_from_Joint_Venture_Partne1

Loan from Joint Venture Partner (Details)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

12 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2013

Dec. 31, 2014

Dec. 17, 2008

Dec. 17, 2008

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Elephant Talk United Telecommunication Services N.V. [Member]

Elephant Talk United Telecommunication Services N.V. [Member]

Elephant Talk United Telecommunication Services N.V. [Member]

USD ($)

USD ($)

ANG

Related Party Transaction [Line Items]

Ownership percentage

51.00%

Loan from related party

$626,534

$614,169

$590,165

$578,518

$626,534

$578,518

$590,165

$602,047

$567,100

$0

$402,424

724,264

Stated interest per annum

8.00%

Ownership percentage by noncontrolling shareholders

49.00%

Gain in extinguishment of debt

$626,534

($426)

($44,506)

($1,938,597)

($426)

($1,938,597)

$626,108

($1,983,103)

$626,108

($2,005,100)

$626,534

Fair_Value_Measurements_Narrat

Fair Value Measurements (Narrative) (Details) (Derivative Financial Instruments, Liabilities [Member])	12 Months Ended
	Dec. 31, 2014
Derivative Financial Instruments, Liabilities [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Remaining term	5 years
Expected volatility	135.00%

Fair_Value_Measurements_Schedu

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on Rrecurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013
Derivative Liabilities
Derivative liabilities	$2,087,992	$1,973,534
Conversion Feature [Member]
Derivative Liabilities
Derivative liabilities
Warrants [Member]
Derivative Liabilities
Derivative liabilities	2,087,992	1,973,534
Fair Value, Inputs, Level 1 [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 1 [Member] | Conversion Feature [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 1 [Member] | Warrants [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 2 [Member] | Conversion Feature [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 2 [Member] | Warrants [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities
Derivative liabilities	2,087,992	1,973,534
Fair Value, Inputs, Level 3 [Member] | Conversion Feature [Member]
Derivative Liabilities
Derivative liabilities
Fair Value, Inputs, Level 3 [Member] | Warrants [Member]
Derivative Liabilities
Derivative liabilities	$2,087,992	$1,973,534

Stockholders_Equity_Narrative_

Stockholders' Equity (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2011	Nov. 17, 2014
Common Stock:
Common stock, shares authorized	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000
Common stock, shares issued	154,671,258	140,466,801		151,312,189	146,525,302	146,364,577	134,440,221	133,139,900	113,369,656
Common stock, shares outstanding	154,671,258	140,466,801	111,918,386	151,312,189	146,525,302	146,364,577	134,440,221	133,139,900	113,369,656
Common stock, increase in shares issued during the period	14,204,457
Number of shares issued according to Stock Transfer Agent	154,917,158
Unreturned shares from 'cancelled' acquisitions (pre-2006)	233,900
Shares issued under Employee benefits plan (Treasury shares)	12,000
Difference in number of issued shares	245,900
Preferred Stock:
Preferred stock, shares authorized	50,000,000	50,000,000		50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000
Preferred stock, par or stated value per share	$0.00	0.00001		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Preferred stock, shares outstanding	0	0		0	0	0	0	0	0
Warrants:
Warrants outstanding	29,628,865	37,247,889	49,778,713
Common stock, par value per share	$0.00	0.00001	0.0001	$0.00	$0.00	$0.00	$0.00	$0	$0
Common Shares [Member]
Common Stock:
Common stock, shares outstanding	154,671,258	140,466,801	111,918,370							110,525,231
Shares issued for board & management compensation, shares	443,625	775,985	499,121
Shares issued for employee stock option exercises, shares	621,638	809,737	464,972
Shares issued to consultants, shares	300,000	200,000
Shares issued for note conversions, shares		1,840,631
Shares issued for rental termination settlement, shares		400,000
Shares issued for acquisitions		1,250,000	134,046
Investors [Member]
Common Stock:
Shares issued in connection with warrant exercises		4,102,792
Warrants:
Warrants outstanding	2,892,857
Warrant exercise price	$0.89
Investors [Member] | Common Shares [Member]
Common Stock:
Shares issued in connection with warrant exercises	5,782,700
Affiliated Note Holders [Member] | Common Shares [Member]
Common Stock:
Shares issued for note conversions, shares	4,238,501
Shares issued for partial note conversions, shares	2,817,993
Corbin Mezzanine Fund I LP [Member]
Warrants:
Number of shares covered by warrants											1,157,895
Common stock, par value per share											$0.00
Warrant exercise price											$0.95

Stockholders_Equity_Summary_of

Stockholders' Equity (Summary of Warrants) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
Class of Warrant or Right [Line Items]
Warrants outstanding	29,628,865				37,247,889			49,778,713
Warrant liabilities	2,087,992	$2,248,169	$2,144,858	$2,183,806	$1,973,534	$4,116,480	$5,291,351
Weighted Average [Member]
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)	1.2
Warrants - Acquisitions [Member]
Class of Warrant or Right [Line Items]
Expiring	31-Dec-13
Warrants outstanding								3,437,953
Warrants - Acquisitions [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)	0.63
Warrants - Acquisitions [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)	2.25
Warrants - Fundraising [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	29,610,206				37,229,230			46,322,101
Warrants - Fundraising [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)	0.7
Expiring	1-Jan-13
Warrants - Fundraising [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)	2
Expiring	31-Dec-18
Warrants - Other [Member]
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)	2.21
Expiring	31-Dec-16
Warrants outstanding	18,659				18,659			18,659

Noncontrolling_Interest_Detail

Non-controlling Interest (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
Noncontrolling Interest [Line Items]
Non-controlling interest balance	$9,321	$134,062	$143,974	$144,748	$144,806	$179,119	$173,776	$173,584
Elephant Talk Communications PRS U.K. Limited [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest %	49.00%
Non-controlling interest balance	9,321				9,894
Elephant Talk Communications Premium Rate Services Netherlands B.V. [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest %	49.00%
Non-controlling interest balance					$134,912

Basic_and_diluted_net_loss_per2

Basic and diluted net loss per share (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive Securities	69,684,945	81,363,500	64,917,698
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive Securities		9,635,838	2,957,855
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive Securities	29,628,865	37,247,889	49,778,713
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive Securities	40,056,080	34,479,773	12,181,130

2006_NonQualified_Stock_and_Op2

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (2006 Non-Qualified Stock and Option Compensation Plan) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining shares available for grant	11,619,447	8,247,057
Common Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued for board & management compensation, shares	443,625	775,985	499,121
2006 Non-Qualified Stock and Option Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining shares available for grant		89,490
Share issued	13,960

2006_NonQualified_Stock_and_Op3

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (2008 Long-Term Incentive Plan) (Details)	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Jun. 11, 2008	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Options Issued and Outstanding	40,056,080		34,479,773
Remaining shares available for grant	11,619,447		8,247,057
Options granted vesting period	3 years
Directors And Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued	429,665
Shares issued since inception of plan	1,626,031
Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued since inception of plan	325,000
2008 Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Options Issued and Outstanding	40,056,080		34,479,773	12,181,130	7,727,099
Stock split ratio		0.04

2006_NonQualified_Stock_and_Op4

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (Reconciliation of Registered and Available Shares and or Options) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number registered	10,000,000	23,000,000	18,000,000	5,000,000
Total registered under this plan	56,000,000
Total options exercised since inception of plan	2,373,442
Total Options Issued and Outstanding	40,056,080	34,479,773
Total shares available for grant	11,619,447	8,247,057
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercised	621,638
Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued since inception of plan	325,000
Directors And Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share issued	429,665
Shares issued since inception of plan	1,626,031

2006_NonQualified_Stock_and_Op5

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (Common Stock Purchase Options, 2008 Long Term Incentive Plan) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Number of Options
Ending Balance	40,056,080	34,479,773
2008 Long-Term Incentive Plan [Member]
Number of Options
Beginning Balance	34,479,773	12,181,130	7,727,099
Granted	8,251,685	24,496,741	6,205,354
Exercised (with delivery of shares)	-621,638	-809,737	-431,972
Forfeitures (Pre-vesting)	-975,649	-805,266	-990,821
Expirations (Post-vesting)	-1,078,091	-556,524	-296,251
Exchanged for Cashless exercise		-26,571	-32,279
Ending Balance	40,056,080	34,479,773	12,181,130
Weighted Average Exercise Price
Beginning Balance	$1.47	$2.15	$2.03
Granted	$1.21	$1.12	$2.24
Exercised (with delivery of shares)	$0.75	$0.66	$1
Forfeitures (Pre-vesting)	$1.54	$1	$2.29
Expirations (Post-vesting)	$1.94	$1.92	$2.23
Exchanged for cashless exercise		$0.60	$1.66
Ending Balance	$1.39	$1.47	$2.15
Initial Fair Market Value (Outstanding Options)
Beginning Balance	$27,784,972	$15,418,671	$10,803,654
Granted	5,187,826	14,107,008	6,803,965
Exercised (with delivery of shares)	-195,803	-270,682	-403,382
Forfeitures (Pre-vesting)	-872,761	-807,662	-1,327,277
Expirations (Post-vesting)	-1,166,981	-648,529	-417,475
Exchanged for Cashless exercise		-13,834	-40,814
Ending Balance	$30,728,253	$27,784,972	$15,418,671

2006_NonQualified_Stock_and_Op6

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (Summary of Status of Options Outstanding, 2008 Long Term Incentive Plan) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Options Outstanding
Total options outstanding	40,056,080	34,479,773
2008 Long-Term Incentive Plan [Member]
Grants
During the year	8,251,685	24,496,741	6,205,354
Weighted Average Annual Volatility	86.00%	89.00%	81.00%
Weighted Average Cumulative Volatility	150.00%	192.00%	134.00%
Weighted Average Contractual Life of grants	4 years 3 months 29 days	5 years 1 month 10 days	3 years 10 months 2 days
Weighted Average Expected Life of grants	3 years 3 months 11 days	4 years 8 months 23 days	2 years 8 months 8 days
Weighted Average Risk Free Interest Rate	0.93%	1.50%	0.46%
Dividend yield	0.00%	0.00%	0.00%
Weighted Average Fair Value at grant-date	$0.66	$0.58	$1.10
Options Outstanding
Total options outstanding	40,056,080	34,479,773	12,181,130	7,727,099
Weighted Average Remaining Contractual Life	3 years 8 months 16 days	4 years 8 months 5 days	5 years 4 months 2 days
Weighted Average Remaining Expected Life	3 years 4 days	4 years 10 months 28 days	5 years 7 days
Weighted Average Exercise Price	$1.39	$1.47	$2.15	$2.03
Aggregate Intrinsic Value	($23,046,653)	($8,189,063)	($13,972,731)
Options Exercisable
Total Options Exercisable	22,856,509	18,180,371	4,358,510
Weighted Average Exercise Price	$1.58	$1.62	$1.96
Weighted Average Remaining Contractual Life	2 years 8 months 26 days	3 years 9 months 14 days	5 years 11 months 19 days
Aggregate Intrinsic Value	-17,120,707	-7,126,025	-4,178,337
Unvested Options
Total Unvested Options	17,199,571	16,299,402	7,847,207
Weighted Average Exercise Price	$1.18	$1.21	$2.25
Forfeiture rate used for this period ending	11.76%	11.07%	10.67%
Options expected to vest
Number of options expected to vest corrected by forfeiture	16,446,707	15,553,067	7,009,645
Unrecognized share-based compensation expense	9,655,125	8,787,636	3,014,397
Weighting Average remaining contract life	5 years 1 month 13 days	5 years 8 months 5 days	4 years 11 months 26 days
Exercises
Total shares delivered/issued	621,638	809,737	431,972
Weighted Average Exercise Price	$0.75	$0.66	$1
Intrinsic Value of Options Exercised	288,144	306,883	177,547
2008 Long-Term Incentive Plan [Member] | In the Money Options [Member]
Options Outstanding
Aggregate Intrinsic Value	1,342,659	6,312,036	100,611
Options Exercisable
Aggregate Intrinsic Value	$581,485	$3,091,811	$100,465

2006_NonQualified_Stock_and_Op7

2006 Non-Qualified Stock and Option Compensation Plan and 2008 Long Term Incentive Compensation Plan (Schedule of Share-based Compensation Expense) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash compensation to officers, directors and employees	$3,888,275	$8,515,391	$6,302,141
2008 Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash compensation to officers, directors and employees	3,744,437	8,439,391	6,302,141
2008 Long-Term Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash compensation to officers, directors and employees	143,838	76,000
Directors and Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash compensation to officers, directors and employees	315,830	4,510,240	1,141,812
Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash compensation to officers, directors and employees	3,428,607	3,929,151	5,160,329
Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash compensation to officers, directors and employees	143,838	76,000
Shares issued to consultants	300,000
Value of shares issued to consultants	$271,350

Income_taxes_Narrative_Details

Income taxes (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]
Uncertain tax liability	$0	$0
Current foreign income tax	216,931
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	141,000,000
Net operating loss carry forwards, expiration date	31-Dec-14
Federal And State Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carry forwards	$40,000,000	$36,000,000
Net operating loss carry forwards, expiration date	31-Dec-18

Income_taxes_Schedule_of_Loss_

Income taxes (Schedule of Loss before Income Tax Provision) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income taxes [Abstract]
Domestic	($9,725,694)	($14,549,839)	($6,574,394)
Foreign	-11,919,292	-11,157,534	-16,268,406
Income from operations before income taxes	($21,644,986)	($25,707,373)	($22,842,800)

Income_taxes_Schedule_of_Incom

Income taxes (Schedule of Income Tax Expense (Benefit)) (Details) (USD $)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Current:

Federal

State

Foreign

216,931

-200,301

289,136

Total

216,931

-200,301

289,136

Deferred:

Federal

State

Foreign

Income tax (benefit)/expense

($44,938)

($2,209)

$135,437

$41,500

$133,228

$88,290

$41,500

$216,931

($200,301)

$289,136

Income_taxes_Reconciliation_of

Income taxes (Reconciliation of the Provision for Income Taxes at the United States Federal Statutory Rate to the Foreign Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income taxes [Abstract]
Tax expense (credit) at statutory rate-federal	34.00%	34.00%	34.00%
State tax expense net of federal tax
Foreign income tax rate difference	-7.00%	-10.10%	-8.40%
Change in valuation allowance	-25.50%	-24.30%	-25.60%
Other	0.00%	1.20%	1.30%
Tax expense at actual rate	1.50%	0.80%	1.30%

Income_taxes_Schedule_of_Defer

Income taxes (Schedule of Deferred Tax Assets) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income taxes [Abstract]
Net Operating Losses	$39,804,723	$35,701,315
Total gross deferred tax assets	39,804,723	35,701,315
Less: Valuation allowance	-39,804,723	-35,701,315
Net deferred tax assets

Income_taxes_Schedule_of_Unrec

Income taxes (Schedule of Unrecognized Tax Benefits) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income taxes [Abstract]
Balance		$289,136
Increases related to prior year tax positions
Decreases related to prior year tax positions		289,136
Increases related to current year tax positions
Balance

Contingencies_Details

Contingencies (Details) (USD $)	0 Months Ended	12 Months Ended
	24-May-04	Dec. 31, 2014
		notes
Loss Contingencies [Line Items]
Common stock issued for purchase agreement	5,100,000
Value of common stock issued for purchase agreement	$683,400
Contracts And Purchase Agreement [Member]
Loss Contingencies [Line Items]
Common stock received for termination of purchase agreement		90,100
Common stock issued for purchase agreement		204,000
Unsecured convertible promissory notes, number		37
Unsecured convertible promissory notes issued, amount		3,600,000
Contracts And Purchase Agreement [Member] | Returned [Member]
Loss Contingencies [Line Items]
Unsecured convertible promissory notes, number		21
Unsecured convertible promissory notes returned		2,040,000
Contracts And Purchase Agreement [Member] | Unreturned [Member]
Loss Contingencies [Line Items]
Unsecured convertible promissory notes, number		18
Common stock, shares		113,900
Common stock, value		381,565
Unsecured convertible promissory notes unreturned, value		$1,740,000

Geographic_Information_Details

Geographic Information (Details) (USD $)	3 Months Ended																6 Months Ended				9 Months Ended				12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Jun. 30, 2014		Jun. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers	$5,454,503	[1]	$4,445,239	[1]	$5,072,440	[1]	$5,384,265	[1]	$5,523,647	[1]	$4,123,794	[1]	$3,564,249	[1]	$6,240,114	[1]	$10,456,705		$9,804,363		$14,901,944		$13,928,157		$20,356,447		$19,451,804		$29,202,188
Identifiable assets	44,920,998	[1]	39,701,730	[1]	43,429,393	[1]	44,276,339	[1]	42,435,408	[1]	45,474,367	[1]	39,557,150	[1]	34,479,340	[1]	43,429,393	[1]	39,557,150	[1]	39,701,730	[1]	45,474,367	[1]	44,920,998	[1]	42,435,408	[1]	37,475,541
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers																									13,490,366		15,933,666		29,053,151
Identifiable assets	36,867,194								31,948,966																36,867,194		31,948,966		35,682,490
Other Foreign Countries [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues from unaffiliated customers																									6,866,081		3,518,138		149,037
Identifiable assets	$8,053,801								$10,486,442																$8,053,801		$10,486,442		$1,793,051
[1]	items restated

Concentrations_Details

Concentrations (Details) (Revenue Concentration [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Customer One [Member]
Concentration Risk [Line Items]
Percentage of revenues	50.00%	50.00%
Customer Two [Member]
Concentration Risk [Line Items]
Percentage of revenues	25.00%	9.00%

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	0 Months Ended
	Jul. 15, 2014	29-May-14	Mar. 17, 2014	Dec. 31, 2009
Related Party Transaction [Line Items]
Conversion price	$0.89
Convertible Note One [Member]
Related Party Transaction [Line Items]
Shares issued in connection with warrant exercises, price per share	$0.70
Conversion price	$0.70
Debt instrument, convertible, number of shares	4,238,501
Yves van Sante [Member]
Related Party Transaction [Line Items]
Shares issued for compensation		$80,000
Warrants Issued at $1.00 Exercise Price [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Shares issued for warrant exercises, shares			5,332,383
Shares issued in connection with warrant exercises, price per share			$0.70	$1
Proceeds from exercise of warrants			$3,700,000
July Warrant [Member]
Related Party Transaction [Line Items]
Shares issued in connection with warrant exercises, price per share	$0.92
Number of shares covered by warrants	500,000

Selected_Quarterly_Financial_D2

Selected Quarterly Financial Data (Unaudited) (Details) (USD $)	3 Months Ended																6 Months Ended				9 Months Ended				12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Jun. 30, 2014		Jun. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Selected Quarterly Financial Data (Unaudited) [Abstract]
REVENUES	$5,454,503	[1]	$4,445,239	[1]	$5,072,440	[1]	$5,384,265	[1]	$5,523,647	[1]	$4,123,794	[1]	$3,564,249	[1]	$6,240,114	[1]	$10,456,705		$9,804,363		$14,901,944		$13,928,157		$20,356,447		$19,451,804		$29,202,188
Cost of service	1,638,961	[2]	1,565,054	[2]	1,848,687	[2]	1,635,972	[2]	1,735,019	[2]	1,548,576	[2]	2,144,899	[2]	3,960,803	[2]	3,484,659		6,105,702		5,049,713		7,654,278		6,688,674		9,389,297		23,002,961
Product development	1,529,212	[2]	1,707,102	[2]	2,280,532	[2]	1,711,817	[2]	1,568,276	[2]	1,354,105	[2]	1,819,480	[2]	1,349,623	[2]	3,992,349		3,169,103		5,699,451		4,523,208		7,228,663		6,091,484		6,803,509
Sales and marketing	609,515	[2]	555,519	[2]	664,807	[2]	563,835	[2]	910,002	[2]	623,644	[2]	882,418	[2]	722,952	[2]	1,228,642		1,605,370		1,784,161		2,229,013		2,393,676		3,139,015		3,706,975
General and administrative	2,839,072	[2]	3,248,243	[2]	3,467,339	[2]	3,047,947	[2]	4,551,557	[2]	2,996,718	[2]	4,091,492	[2]	3,422,873	[2]	6,515,286		7,514,365		9,763,529		10,511,083		12,602,601		15,062,640		11,492,160
Depreciation and amortization of intangibles assets	2,383,362		1,900,251		1,928,392		2,008,214		1,901,340		1,543,687		1,836,231		1,319,988		3,936,606		3,156,219		5,836,857		4,699,906		8,220,219		6,601,246		5,710,396
Total cost and operating expenses	9,000,122		8,976,169		10,189,757		8,967,785		10,666,194		8,066,730		10,774,520		10,776,239		19,157,542		21,550,759		28,133,711		29,617,488		37,133,833		40,283,682		50,716,001
LOSS FROM OPERATIONS	-3,545,619	[1]	-4,530,930	[1]	-5,117,317	[1]	-3,583,520	[1]	-5,142,547	[1]	-3,942,936	[1]	-7,210,271	[1]	-4,536,125	[1]	-8,700,837		-11,746,396		-13,231,767		-15,689,331		-16,777,386		-20,831,878		-21,513,813
OTHER INCOME (EXPENSE)	-1,269,062		-760,695		-1,335,095		-1,502,748		-1,682,781		-322,345		-1,912,186		-958,183		-2,837,843		-2,870,369		-3,598,538		-3,192,714		-4,867,600		-4,875,495		-1,328,987
NET LOSS	-4,943,322	[1]	-5,246,687	[1]	-6,450,203	[1]	-5,221,705	[1]	-6,583,527	[1]	-4,306,781	[1]	-9,122,457	[1]	-5,494,308	[1]	-11,671,908		-14,616,765		-16,918,595		-18,923,545		-21,861,917		-25,507,072		-23,131,936
ACCOUNTS RECEIVABLE	8,877,213	[1]	5,847,424	[1]	6,924,756	[1]	5,033,667	[1]	5,094,847	[1]	3,194,819	[1]	2,865,751	[1]	4,502,499	[1]	6,924,756	[1]	2,865,751	[1]	5,847,424	[1]	3,194,819	[1]	8,877,213	[1]	5,094,847	[1]
TOTAL ASSETS	44,920,998	[1]	39,701,730	[1]	43,429,393	[1]	44,276,339	[1]	42,435,408	[1]	45,474,367	[1]	39,557,150	[1]	34,479,340	[1]	43,429,393	[1]	39,557,150	[1]	39,701,730	[1]	45,474,367	[1]	44,920,998	[1]	42,435,408	[1]	37,475,541
DEFERRED REVENUE	11,247,642	[1]	8,384,555	[1]	5,175,014	[1]	3,446,294	[1]	2,636,156	[1]	2,317,364	[1]	1,726,136	[1]	637,922	[1]	5,175,014	[1]	1,726,136	[1]	8,384,555	[1]	2,317,364	[1]	11,247,642	[1]	2,636,156	[1]
STOCKHOLDERS EQUITY	$10,612,567	[1]	$13,060,787	[1]	$15,168,384	[1]	$19,807,174	[1]	$20,359,617	[1]	$21,046,942	[1]	$17,407,605	[1]	$15,827,867	[1]	$15,168,384	[1]	$17,407,605	[1]	$13,060,787	[1]	$21,046,942	[1]	$10,612,567	[1]	$20,359,617	[1]
[1]	items restated
[2]	items reclassified

Restatement_of_previously_issu2

Restatement of previously issued financial statements and financial information (Narrative) (Details) (USD $)	3 Months Ended																6 Months Ended				9 Months Ended				12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Jun. 30, 2014		Jun. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
REVENUES	$5,454,503	[1]	$4,445,239	[1]	$5,072,440	[1]	$5,384,265	[1]	$5,523,647	[1]	$4,123,794	[1]	$3,564,249	[1]	$6,240,114	[1]	$10,456,705		$9,804,363		$14,901,944		$13,928,157		$20,356,447		$19,451,804		$29,202,188
Deferred revenue current	8,813,385		595,712		632,104		671,879		271,767		428,473		482,381		281,536		632,104		482,381		595,712		428,473		8,813,385		271,767
Deferred revenue	11,247,642	[1]	8,384,555	[1]	5,175,014	[1]	3,446,294	[1]	2,636,156	[1]	2,317,364	[1]	1,726,136	[1]	637,922	[1]	5,175,014	[1]	1,726,136	[1]	8,384,555	[1]	2,317,364	[1]	11,247,642	[1]	2,636,156	[1]
Expected amortization term of deferred revenue																									5 years
Accounts receivable	8,877,213	[1]	5,847,424	[1]	6,924,756	[1]	5,033,667	[1]	5,094,847	[1]	3,194,819	[1]	2,865,751	[1]	4,502,499	[1]	6,924,756	[1]	2,865,751	[1]	5,847,424	[1]	3,194,819	[1]	8,877,213	[1]	5,094,847	[1]
NET LOSS	-4,943,322	[1]	-5,246,687	[1]	-6,450,203	[1]	-5,221,705	[1]	-6,583,527	[1]	-4,306,781	[1]	-9,122,457	[1]	-5,494,308	[1]	-11,671,908		-14,616,765		-16,918,595		-18,923,545		-21,861,917		-25,507,072		-23,131,936
As previously reported [Member]
REVENUES			7,298,988		6,911,768		6,479,853				5,204,982		4,994,145		6,596,500		13,391,621		11,590,645		20,690,609		16,795,627				22,827,261
Deferred revenue current			127,456		163,848		203,623		142,731		428,473		482,381		281,536		163,848		482,381		127,456		428,473				142,731
Accounts receivable			6,754,447		8,223,963		6,262,041		5,976,879		4,173,398		3,408,278		4,502,499		8,223,963		3,408,278		6,754,447		4,173,398				5,976,879
NET LOSS			-2,392,938		-4,610,875		-4,126,117				-3,225,593		-7,692,561		-5,137,922		-8,736,992		-12,830,483		-11,129,930		-16,056,075				-22,131,615
Restatement change [Member]
REVENUES			-2,853,749		-1,839,328		-1,095,588				-1,081,188		-1,429,896		-356,386		-2,934,916		-1,786,282		-5,788,665		-2,867,470				-3,375,457
Increase (decrease) in revenue (as a percent)																											15.00%
Deferred revenue current			468,256		468,256		468,256		129,036								468,256				468,256						129,036
Deferred revenue									2,493,425																		2,493,425
Increase (decrease) in deferred revenue (as a percent)																											1747.00%
Accounts receivable			-907,023		-1,299,207		-1,228,374		-882,032		-978,579		-542,527				-1,299,207		-542,527		-907,023		-978,579				-882,032
Increase (decrease) in accounts receivable (as a percent)																											15.00%
NET LOSS			($2,853,749)		($1,839,328)		($1,095,588)				($1,081,188)		($1,429,896)		($356,386)		($2,934,916)		($1,786,282)		($5,788,665)		($2,867,470)				($3,375,457)
[1]	items restated

Restatement_of_previously_issu3

Restatement of previously issued financial statements and financial information (CONSOLIDATED BALANCE SHEET) (Details) (USD $)	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2012	Dec. 31, 2011
CURRENT ASSETS
Cash and cash equivalents	$1,904,160		$1,176,650		$829,388		$3,918,046		$1,252,315		$6,085,215		$2,979,673		$570,579		$1,233,268	$6,009,576
Financing receivables	2,000,000
Restricted cash	312,935		169,536		191,703		192,161		191,600		495,983		483,120		664,679
Accounts receivable, net of an allowance for doubtful accounts	8,877,213	[1]	5,847,424	[1]	6,924,756	[1]	5,033,667	[1]	5,094,847	[1]	3,194,819	[1]	2,865,751	[1]	4,502,499	[1]
Prepaid expenses and other current assets	2,478,681		2,319,310		2,619,882		2,147,686		2,254,213		2,531,602		2,194,320		2,342,762
Total current assets	15,572,989		9,512,920		10,565,729		11,291,560		8,792,975		12,307,619		8,522,864		8,080,519
NON-CURRENT ASSETS
OTHER ASSETS	1,600,335		1,093,977		1,288,246		1,357,728		1,412,408		1,382,857		621,182		898,001
PROPERTY AND EQUIPMENT, NET	19,319,202		19,603,707		20,711,832		19,954,703		19,786,122		18,663,407		17,065,123		12,674,383
INTANGIBLE ASSETS, NET	5,076,208		6,000,884		7,122,940		7,903,149		8,670,677		9,412,581		9,966,563		9,495,999
GOODWILL	3,352,264		3,490,242		3,740,646		3,769,199		3,773,226		3,707,903		3,381,418		3,330,438
TOTAL ASSETS	44,920,998	[1]	39,701,730	[1]	43,429,393	[1]	44,276,339	[1]	42,435,408	[1]	45,474,367	[1]	39,557,150	[1]	34,479,340	[1]	37,475,541
CURRENT LIABILITIES
Overdraft	433,366		425,144		413,958		402,234		391,436		380,550		369,859		359,017
Accounts payable and customer deposits	1,856,014		2,063,304		2,305,933		2,419,325		2,586,662		4,905,101		4,809,726		5,738,518
Obligations under capital leases (current portion)	1,831,050		1,828,083		1,898,346		1,348,705		1,302,838
Deferred Revenue	8,813,385		595,712		632,104		671,879		271,767		428,473		482,381		281,536
Accrued expenses and other payables	4,061,652		5,804,999		6,592,945		5,936,989		4,961,303		5,816,271		6,566,324		4,149,966
8% Convertible Note															4,701,714
Loans payable	962,269		961,550		963,051		962,269		962,654		962,418		962,418		961,525
Related Party Loan (net of Debt Discount)							1,812,506		1,033,719		267,393		975,763
Total current liabilities	29,158,842		11,678,792		12,806,337		13,553,907		11,510,379		12,760,206		14,166,471		16,192,276
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount)			4,663,227		4,940,798		4,876,914		4,779,913		4,477,780
10% Related Party Loan (net of Debt Discount)					2,711,844
8% Convertible Note															1,083,932
Warrant liabilities	2,087,992		2,248,169		2,144,858		2,183,806		1,973,534		4,116,480		5,291,351
Conversion feature															451,779
Trade note payable											593,903		869,450
Non-current portion of obligation under capital leases	272,460		261,912		487,728		465,954		845,529
Non-current portion of deferred revenue	2,434,257		7,788,843		4,542,910		2,774,415		2,364,389		1,888,891		1,243,755		356,386
Loan from joint venture partner					626,534		614,169		602,047		590,165		578,518		567,100
Total long term liabilities	5,149,589		14,962,151		15,454,672		10,915,258		10,565,412		11,667,219		7,983,074		2,459,197
Total liabilities	34,308,431		26,640,943		28,261,009		24,469,165		22,075,791		24,427,425		22,149,545		18,651,473
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding
Common Stock value	264,359,674		260,616,570		255,328,306		253,383,860		248,712,321		243,294,324		236,377,879		225,902,751
Accumulated other comprehensive income (loss)	-3,127,132		-2,003,871		121,636		267,650		269,869		-242,647		-1,266,977		-1,493,852
Accumulated deficit	-250,629,296		-245,685,974		-240,425,532		-233,989,084		-228,767,379		-222,183,854		-217,877,073		-208,754,616
Elephant Talk Communications, Corp. stockholders' equity	10,603,246		12,926,725		15,024,410		19,662,426		20,214,811		20,867,823		17,233,829		15,654,283		19,973,510	34,917,233
NON-CONTROLLING INTEREST	9,321		134,062		143,974		144,748		144,806		179,119		173,776		173,584
Total stockholders' equity	10,612,567	[1]	13,060,787	[1]	15,168,384	[1]	19,807,174	[1]	20,359,617	[1]	21,046,942	[1]	17,407,605	[1]	15,827,867	[1]
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	44,920,998		39,701,730		43,429,393		44,276,339		42,435,408		45,474,367		39,557,150		34,479,340
As previously reported [Member]
CURRENT ASSETS
Cash and cash equivalents			1,176,650		829,388		3,918,046		1,252,315		6,085,215		2,979,673		570,579		1,233,268
Restricted cash			169,536		191,703		192,161		191,600		495,983		483,120		664,679
Accounts receivable, net of an allowance for doubtful accounts			6,754,447		8,223,963		6,262,041		5,976,879		4,173,398		3,408,278		4,502,499
Prepaid expenses and other current assets			2,319,310		2,619,882		2,147,686		2,254,213		2,531,602		2,194,320		2,342,762
Total current assets			10,419,943		11,864,936		12,519,934		9,675,007		13,286,198		9,065,391		8,080,519
NON-CURRENT ASSETS
OTHER ASSETS			1,093,977		1,288,246		1,357,728		1,412,408		1,382,857		621,182		898,001
PROPERTY AND EQUIPMENT, NET			19,603,707		20,711,832		19,954,703		19,786,122		18,663,407		17,065,123		12,674,383
INTANGIBLE ASSETS, NET			6,000,884		7,122,940		7,903,149		8,670,677		9,412,581		9,966,563		9,495,999
GOODWILL			3,490,242		3,740,646		3,769,199		3,773,226		3,707,903		3,381,418		3,330,438
TOTAL ASSETS			40,608,753		44,728,600		45,504,713		43,317,440		46,452,946		40,099,677		34,479,340
CURRENT LIABILITIES
Overdraft			425,144		413,958		402,234		391,436		380,550		369,859		359,017
Accounts payable and customer deposits			2,063,304		2,305,933		2,419,325		2,586,662		4,905,101		4,809,726		5,738,518
Obligations under capital leases (current portion)			1,828,083		1,898,346		1,348,705		1,302,838
Deferred Revenue			127,456		163,848		203,623		142,731		428,473		482,381		281,536
Accrued expenses and other payables			5,804,999		6,592,945		5,936,989		4,961,303		5,816,271		6,566,324		4,149,966
8% Convertible Note															4,701,714
Loans payable			961,550		963,051		962,269		962,654		962,418		962,418		961,525
Related Party Loan (net of Debt Discount)							1,812,506		1,033,719		267,393		975,763
Total current liabilities			11,210,536		12,338,081		13,085,651		11,381,343		12,760,206		14,166,471		16,192,276
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount)			4,663,227		4,940,798		4,876,914		4,779,913		4,477,780
10% Related Party Loan (net of Debt Discount)					2,711,844
8% Convertible Note															1,083,932
Warrant liabilities			2,248,169		2,144,858		2,183,806		1,973,534		4,116,480		5,291,351
Conversion feature															451,779
Trade note payable											593,903		869,450
Non-current portion of obligation under capital leases			261,912		487,728		465,954		845,529
Non-current portion of deferred revenue
Loan from joint venture partner					626,534		614,169		602,047		590,165		578,518		567,100
Total long term liabilities			7,173,308		10,911,762		8,140,843		8,201,023		9,778,328		6,739,319		2,102,811
Total liabilities			18,383,844		23,249,843		21,226,494		19,582,366		22,538,534		20,905,790		18,295,087
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding
Common Stock value			260,616,570		255,328,306		253,383,860		248,712,321		243,294,324		236,377,879		225,902,751
Accumulated other comprehensive income (loss)			-2,003,871		121,636		267,650		269,869		-242,647		-1,266,977		-1,493,852
Accumulated deficit			-236,521,852		-234,115,159		-229,518,039		-225,391,922		-219,316,384		-216,090,791		-208,398,230
Elephant Talk Communications, Corp. stockholders' equity			22,090,847		21,334,783		24,133,471		23,590,268		23,735,293		19,020,111		16,010,669
NON-CONTROLLING INTEREST			134,062		143,974		144,748		144,806		179,119		173,776		173,584
Total stockholders' equity			22,224,909		21,478,757		24,278,219		23,735,074		23,914,412		19,193,887		16,184,253
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY			40,608,753		44,728,600		45,504,713		43,317,440		46,452,946		40,099,677		34,479,340
Restatement change [Member]
CURRENT ASSETS
Cash and cash equivalents
Restricted cash
Accounts receivable, net of an allowance for doubtful accounts			-907,023		-1,299,207		-1,228,374		-882,032		-978,579		-542,527
Prepaid expenses and other current assets
Total current assets			-907,023		-1,299,207		-1,228,374		-882,032		-978,579		-542,527
NON-CURRENT ASSETS
OTHER ASSETS
PROPERTY AND EQUIPMENT, NET
INTANGIBLE ASSETS, NET
GOODWILL
TOTAL ASSETS			-907,023		-1,299,207		-1,228,374		-882,032		-978,579		-542,527
CURRENT LIABILITIES
Overdraft
Accounts payable and customer deposits
Obligations under capital leases (current portion)
Deferred Revenue			468,256		468,256		468,256		129,036
Accrued expenses and other payables
8% Convertible Note
Loans payable
Related Party Loan (net of Debt Discount)
Total current liabilities			468,256		468,256		468,256		129,036
LONG TERM LIABILITIES
10% 3rd Party Loan (net of Debt Discount)
10% Related Party Loan (net of Debt Discount)
8% Convertible Note
Warrant liabilities
Conversion feature
Trade note payable
Non-current portion of obligation under capital leases
Non-current portion of deferred revenue			7,788,843		4,542,910		2,774,415		2,364,389		1,888,891		1,243,755		356,386
Loan from joint venture partner
Total long term liabilities			7,788,843		4,542,910		2,774,415		2,364,389		1,888,891		1,243,755		356,386
Total liabilities			8,257,099		5,011,166		3,242,671		2,493,425		1,888,891		1,243,755		356,386
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Preferred Stock $0.00001 par value, 50,000,000 shares authorized, 0 issued and outstanding
Common Stock value
Accumulated other comprehensive income (loss)
Accumulated deficit			-9,164,122		-6,310,373		-4,471,045		-3,375,457		-2,867,470		-1,786,282		-356,386
Elephant Talk Communications, Corp. stockholders' equity			-9,164,122		-6,310,373		-4,471,045		-3,375,457		-2,867,470		-1,786,282		-356,386
NON-CONTROLLING INTEREST
Total stockholders' equity			-9,164,122		-6,310,373		-4,471,045		-3,375,457		-2,867,470		-1,786,282		-356,386
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY			($907,023)		($1,299,207)		($1,228,374)		($882,032)		($978,579)		($542,527)
[1]	items restated

Restatement_of_previously_issu4

Restatement of previously issued financial statements and financial information (CONSOLIDATED BALANCE SHEET) (Parenthetical) (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Aug. 28, 2013
Accounts receivable, allowance for doubtful accounts	$0	$0	$29,547	$11,307	$7,693	$559,120	$486,591	$558,438
Preferred stock, par or stated value per share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000
Preferred stock, shares issued	0	0	0	0	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0	0	0	0	0
Common stock, par value per share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0	$0	$0.00
Common stock, shares authorized	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000	250,000,000
Common stock, shares issued	154,671,258	151,312,189	146,525,302	146,364,577	140,466,801	134,440,221	133,139,900	113,369,656
Common stock, shares outstanding	154,671,258	151,312,189	146,525,302	146,364,577	140,466,801	134,440,221	133,139,900	113,369,656	111,918,386
Convertible Note One [Member]
Discount on debt				937,814	1,719,585	2,385,206
Convertible Note Two [Member]
Discount on debt	0	410,853	518,463	623,726	726,695	827,421				864,394
Convertible Note Three [Member]
Discount on debt			$17,786

Restatement_of_previously_issu5

Restatement of previously issued financial statements and financial information (CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS) (Details) (USD $)	3 Months Ended																6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]
REVENUES	$5,454,503	[1]	$4,445,239	[1]	$5,072,440	[1]	$5,384,265	[1]	$5,523,647	[1]	$4,123,794	[1]	$3,564,249	[1]	$6,240,114	[1]	$10,456,705	$9,804,363	$14,901,944	$13,928,157	$20,356,447	$19,451,804	$29,202,188
COST AND OPERATING EXPENSES
Cost of service	1,638,961	[2]	1,565,054	[2]	1,848,687	[2]	1,635,972	[2]	1,735,019	[2]	1,548,576	[2]	2,144,899	[2]	3,960,803	[2]	3,484,659	6,105,702	5,049,713	7,654,278	6,688,674	9,389,297	23,002,961
Product development	1,529,212	[2]	1,707,102	[2]	2,280,532	[2]	1,711,817	[2]	1,568,276	[2]	1,354,105	[2]	1,819,480	[2]	1,349,623	[2]	3,992,349	3,169,103	5,699,451	4,523,208	7,228,663	6,091,484	6,803,509
Sales and marketing	609,515	[2]	555,519	[2]	664,807	[2]	563,835	[2]	910,002	[2]	623,644	[2]	882,418	[2]	722,952	[2]	1,228,642	1,605,370	1,784,161	2,229,013	2,393,676	3,139,015	3,706,975
General and administrative	2,839,072	[2]	3,248,243	[2]	3,467,339	[2]	3,047,947	[2]	4,551,557	[2]	2,996,718	[2]	4,091,492	[2]	3,422,873	[2]	6,515,286	7,514,365	9,763,529	10,511,083	12,602,601	15,062,640	11,492,160
Depreciation and amortization	2,383,362		1,900,251		1,928,392		2,008,214		1,901,340		1,543,687		1,836,231		1,319,988		3,936,606	3,156,219	5,836,857	4,699,906	8,220,219	6,601,246	5,710,396
Total cost and operating expenses	9,000,122		8,976,169		10,189,757		8,967,785		10,666,194		8,066,730		10,774,520		10,776,239		19,157,542	21,550,759	28,133,711	29,617,488	37,133,833	40,283,682	50,716,001
LOSS FROM OPERATIONS	-3,545,619	[1]	-4,530,930	[1]	-5,117,317	[1]	-3,583,520	[1]	-5,142,547	[1]	-3,942,936	[1]	-7,210,271	[1]	-4,536,125	[1]	-8,700,837	-11,746,396	-13,231,767	-15,689,331	-16,777,386	-20,831,878	-21,513,813
OTHER INCOME (EXPENSE)
Interest income			36,684		29,545		27,611				33,773		21,527		33,721		57,156	55,247	93,840	89,020	127,793	103,627	248,017
Interest expense			-260,295		-333,214		-301,944				-181,074		-208,144		-223,752		-635,158	-431,896	-895,453	-612,970	-1,240,590	-1,064,999	-780,852
Interest expense related to debt discount and conversion feature			-1,287,717		-1,025,292		-884,740				-259,795		-502,972		-558,028		-1,910,032	-1,061,000	-3,197,749	-1,320,795	-3,935,839	-2,069,649	-1,089,126
Change in fair value of conversion feature													372,059		-139,792			232,267		232,267		232,267	2,387,326
Changes in fair value of warrant liabilities			-103,311		38,948		-210,272				173,333		346,016				-171,324	346,016	-274,635	519,349	-114,458	479,322
Impairment of related party loans																							1,060,784
Net loss from joint venture																							-501,776
Gain / (Loss) on Extinguishment of Debt			626,534				-426				-44,506		-1,938,597				-426	-1,938,597	626,108	-1,983,103	626,108	-2,005,100
Other income & (expense), net			301,199		68,008		3,390										71,398		372,597		176,981	-302,112
Amortization of deferred financing costs			-73,789		-113,090		-136,367				-44,076		-2,075		-70,332		-249,457	-72,406	-323,246	-116,482	-507,595	-248,851	-531,792
Total other income (expense)	-1,269,062		-760,695		-1,335,095		-1,502,748		-1,682,781		-322,345		-1,912,186		-958,183		-2,837,843	-2,870,369	-3,598,538	-3,192,714	-4,867,600	-4,875,495	-1,328,987
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES			-5,291,625		-6,452,412		-5,086,268				-4,265,281		-9,122,457		-5,494,308		-11,538,680	-14,616,765	-16,830,305	-18,882,045	-21,644,986	-25,707,373	-22,842,800
(Benefit) / provision for income taxes			-44,938		-2,209		135,437				41,500						133,228		88,290	41,500	216,931	-200,301	289,136
NET LOSS	-4,943,322	[1]	-5,246,687	[1]	-6,450,203	[1]	-5,221,705	[1]	-6,583,527	[1]	-4,306,781	[1]	-9,122,457	[1]	-5,494,308	[1]	-11,671,908	-14,616,765	-16,918,595	-18,923,545	-21,861,917	-25,507,072	-23,131,936
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)			-2,273,740		-148,233		-2,219				489,443		-534,887		-761,762		-150,452	-1,296,649	-2,424,192	-807,208	-3,397,001	1,001,959	411,205
Total Other Comprehensive Income (Loss), Net of Tax											489,443		-534,887		-761,762			-1,296,649		-807,208
COMPREHENSIVE LOSS			-7,520,427		-6,598,436		-5,223,924				-3,817,338		-9,657,344		-6,256,070		-11,822,360	-15,913,414	-19,342,787	-19,730,753	-25,258,918	-24,505,113	-22,720,731
Net loss per common share and equivalents - basic and diluted			($0.04)		($0.04)		($0.04)				($0.03)		($0.08)		($0.05)		($0.08)	($0.13)	($0.12)	($0.16)	($0.15)	($0.20)	($0.21)
Weighted average shares outstanding during the period - basic and diluted			149,468,618		146,482,547		141,752,128				134,440,221		118,686,598		112,748,951		144,130,543	115,734,177	145,929,455	122,038,045	147,700,233	126,259,634	111,322,029
As previously reported [Member]
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]
REVENUES			7,298,988		6,911,768		6,479,853				5,204,982		4,994,145		6,596,500		13,391,621	11,590,645	20,690,609	16,795,627		22,827,261
COST AND OPERATING EXPENSES
Cost of service			848,771		828,581		983,464				1,080,174		1,465,517		3,548,277		1,812,045	5,013,794	2,660,816	6,093,968		7,149,153
Product development							5,976,107
Sales and marketing							563,835						7,472,772
General and administrative			6,227,147		7,432,784		3,047,947				5,442,869		1,836,231		5,907,974		13,408,891	13,380,746	19,636,038	18,823,614		26,533,283
Depreciation and amortization			1,900,251		1,928,392		2,008,214				1,543,687		1,836,231		1,319,988		3,936,606	3,156,219	5,836,857	4,699,906		6,601,246
Total cost and operating expenses			8,976,169		10,189,757		8,967,785				8,066,730		10,774,520		10,776,239		19,157,542	21,550,759	28,133,711	29,617,488		40,283,682
LOSS FROM OPERATIONS			-1,677,181		-3,277,989		-2,487,932				-2,861,748		-5,780,375		-4,179,739		-5,765,921	-9,960,114	-7,443,102	-12,821,861		-17,456,421
OTHER INCOME (EXPENSE)
Interest income			36,684		29,545		27,611				33,773		21,527		33,721		57,156	55,247	93,840	89,020		103,627
Interest expense			-260,295		-333,214		-301,944				-181,074		-208,144		-223,752		-635,158	-431,896	-895,453	-612,970		-1,064,999
Interest expense related to debt discount and conversion feature			-1,287,717		-1,025,292		-884,740				-259,795		-502,972		-558,028		-1,910,032	-1,061,000	-3,197,749	-1,320,795		-2,069,649
Change in fair value of conversion feature													372,059		-139,792			232,267		232,267		232,267
Changes in fair value of warrant liabilities			-103,311		38,948		-210,272				173,333		346,016				-171,324	346,016	-274,635	519,349		479,322
Net loss from joint venture
Gain / (Loss) on Extinguishment of Debt			626,534				-426				-44,506		-1,938,597				-426	-1,938,597	626,108	-1,983,103		-2,005,100
Other income & (expense), net			301,199		68,008		3,390										71,398		372,597			-302,112
Amortization of deferred financing costs			-73,789		-113,090		-136,367				-44,076		-2,075		-70,332		-249,457	-72,406	-323,246	-116,482		-248,851
Total other income (expense)			-760,695		-1,335,095		-1,502,748				-322,345		-1,912,186		-958,183		-2,837,843	-2,870,369	-3,598,538	-3,192,714		-4,875,495
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES			-2,437,876		-4,613,084		-3,990,680				-3,184,093		-7,692,561		-5,137,922		-8,603,764	-12,830,483	-11,041,640	-16,014,575		-22,331,916
(Benefit) / provision for income taxes			-44,938		-2,209		135,437				41,500						133,228		88,290	41,500		-200,301
NET LOSS			-2,392,938		-4,610,875		-4,126,117				-3,225,593		-7,692,561		-5,137,922		-8,736,992	-12,830,483	-11,129,930	-16,056,075		-22,131,615
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)			-2,273,740		-148,233		-2,219				489,443		-534,887		-761,762		-150,452	-1,296,649	-2,424,192	-807,208		1,001,959
Total Other Comprehensive Income (Loss), Net of Tax											489,443		-534,887		-761,762			-1,296,649		-807,208
COMPREHENSIVE LOSS			-4,666,678		-4,759,108		-4,128,336				-2,736,150		-8,227,448		-5,899,684		-8,887,444	-14,127,132	-13,554,122	-16,863,283		-21,129,656
Net loss per common share and equivalents - basic and diluted			($0.02)		($0.03)		($0.03)				($0.02)		($0.06)		($0.05)		($0.06)	($0.11)	($0.08)	($0.13)		($0.17)
Weighted average shares outstanding during the period - basic and diluted			149,468,618		146,482,547		141,752,128				134,440,221		118,686,598		112,748,951		144,130,543	115,734,177	145,929,455	122,038,045		126,259,634
Restatement adjustments/Re-classifications
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]
REVENUES			-2,853,749		-1,839,328		-1,095,588				-1,081,188		-1,429,896		-356,386		-2,934,916	-1,786,282	-5,788,665	-2,867,470		-3,375,457
COST AND OPERATING EXPENSES
Cost of service			716,283		1,020,106		652,508				468,402		679,382		412,526		1,672,614	1,091,908	2,388,897	1,560,310		2,240,144
Product development			1,707,102		2,280,532		1,711,817				1,354,105		1,819,480		1,349,623		3,992,349	3,169,103	5,699,451	4,523,208		6,091,484
Sales and marketing			555,519		664,807		563,835				623,644		882,418		722,952		1,228,642	1,605,370	1,784,161	2,229,013		3,139,015
General and administrative			-2,978,904		-3,965,446		-2,928,159				-2,446,151		-3,381,280		-2,485,101		-6,893,605	-5,866,381	-9,872,509	-8,312,530		-11,470,643
Depreciation and amortization
Total cost and operating expenses
LOSS FROM OPERATIONS			-2,853,749		-1,839,328		-1,095,588				-1,081,188		-1,429,896		-356,386		-2,934,916	-1,786,282	-5,788,665	-2,867,470		-3,375,457
OTHER INCOME (EXPENSE)
Interest income
Interest expense
Interest expense related to debt discount and conversion feature
Change in fair value of conversion feature
Changes in fair value of warrant liabilities
Net loss from joint venture
Gain / (Loss) on Extinguishment of Debt
Other income & (expense), net
Amortization of deferred financing costs
Total other income (expense)
LOSS BEFORE (BENEFIT) PROVISION FOR INCOME TAXES			-2,853,749		-1,839,328		-1,095,588				-1,081,188		-1,429,896		-356,386		-2,934,916	-1,786,282	-5,788,665	-2,867,470		-3,375,457
(Benefit) / provision for income taxes
NET LOSS			-2,853,749		-1,839,328		-1,095,588				-1,081,188		-1,429,896		-356,386		-2,934,916	-1,786,282	-5,788,665	-2,867,470		-3,375,457
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation gain (loss)
Total Other Comprehensive Income (Loss), Net of Tax
COMPREHENSIVE LOSS			($2,853,749)		($1,839,328)		($1,095,588)				($1,081,188)		($1,429,896)		($356,386)		($2,934,916)	($1,786,282)	($5,788,665)	($2,867,470)		($3,375,457)
Net loss per common share and equivalents - basic and diluted
Weighted average shares outstanding during the period - basic and diluted
[1]	items restated
[2]	items reclassified

Restatement_of_previously_issu6

Restatement of previously issued financial statements and financial information (CONSOLIDATED STATEMENTS OF CASH FLOWS) (Details) (USD $)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($5,221,705)	($5,494,308)	($11,671,908)	($14,616,765)	($16,918,595)	($18,923,546)	($21,861,917)	($25,507,072)	($23,131,936)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	2,008,214	1,319,988	3,936,606	3,156,219	5,836,857	4,699,906	8,220,219	6,601,246	5,710,396
Provision for doubtful accounts	611	5,620	18,865	-68,679	-10,661	22,131	17,410	22,005	117,394
Provision for income taxes						41,500
Stock-based compensation	771,724	1,410,910	2,674,261	4,405,959	3,536,680	5,639,124	3,888,275	8,515,391	6,302,141
Change in fair value of conversion feature		139,792		2,493,720		2,668,764		-232,267	-2,387,326
Change in the fair value of the warrant liability	210,272		171,324	-346,016	274,635	-519,349	114,458	-479,322
Amortization of deferred financing costs	136,367	70,332	249,457		323,246		507,595	248,851	531,792
Interest expense relating to debt discount and conversion feature	884,740	558,028	1,910,032	1,061,000	3,197,749	1,320,795	3,935,839	2,069,649	1,089,126
Unrealized foreign currency translation gain/(loss)	-3,390		-71,398		-501,571		-176,981	302,112
(Profit) / Loss on Extinguishment of Debt	426		426	1,938,597	-626,108	1,983,103	-626,108	2,005,100
Financial Investments in Joint Venture									501,776
Loans to related party impairment charge									1,060,784
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:
Decrease (increase) in restricted cash								1,052,257	-1,040,074
Decrease (increase) in accounts receivable	-2,440,518	479,823	-4,405,393	2,221,864	-3,835,381	2,033,031	-4,464,754	799,269	1,292,883
Decrease (increase) in prepaid expenses, deposits and other assets	165,627	-548,584	-346,129	-406,790	-101,971	-666,991	-94,528	-465,026	-247,443
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits	319,553	758,072	210,932	-241,952	362,685	-2,030,393	-565,040	-3,415,032	272,500
Increase (decrease) in deferred revenue	3,302,617	395,121	5,028,160	1,490,510	8,245,168	2,066,526	8,623,960	2,374,639	114,673
Increase (decrease) in accrued expenses and other payables	643,707	602,395	1,910,256	476,333	1,493,594	1,859,634	378,637	140,514	1,014,042
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt					-426	-890,997
Net cash (used) in operating activities	777,819	-302,811	-384,935	-1,089,581	1,275,901	-3,481,311	-2,102,935	-5,967,686	-8,799,272
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	-1,802,951	-604,029	-3,922,724	-2,262,540	-5,611,023	-4,108,507	-7,851,460	-5,898,169	-2,224,923
Cash received from acquisition of subsidiary									36,188
Loans to related party									-1,060,784
Loans to joint venture partners									-146,496
Loan to third party						-125,000	-100,000	-163,542	-111,023
Net cash used in investing activities	-1,802,951	-604,029	-3,922,724	-2,262,540	-5,611,023	-4,233,507	-7,987,925	-6,061,711	-3,653,534
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party				1,290,790		1,290,790		1,290,790
Proceeds from Share Purchase Agreement - Unregistered securities				225,000		225,000		225,000
Proceeds from Share Purchase Agreement - Registered direct				7,500,000		7,500,000		7,500,000
Proceeds from Share Purchase Agreement Related Party				4,500,000		4,500,000		4,500,000
Fundraising fees			-90,000	-707,500		-1,362,124		-707,500
Proceeds from 2013 10% Related Party Convertible Note						2,652,600		2,652,600
Proceeds from 2013 10% 3rd Party Convertible Note						5,305,200		5,305,200
Proceeds from 8% convertible note, net of original issue discount									8,000,000
Financing related fees	-90,000				-125,793
Payments on 8% Convertible Note installment payments and interest		-405,000		-8,490,360		-8,490,360		-8,642,149	1,531,293
Exercise of warrants & options	4,093,480	13,797	4,283,033	60,394	4,286,576	78,971	4,462,885	581,142	1,081,925
Cash flow from Escrow account for principal and interest payments on 8% Convertible Notes		556,757		742,427		742,427		742,427
Trade note payable								-512,732	-315,000
Payment of placement & solicitation fees								-1,362,124
Interest paid for property and equipment acquired under capital leases					-57,079
Net cash provided by financing activities	4,003,480	165,554	4,193,033	5,120,751	4,103,704	12,442,504	10,775,048	12,280,154	7,481,061
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	-312,617	78,598	-308,301	-22,225	155,753	124,261	-32,343	-231,710	195,437
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	2,665,731	-662,689	-422,927	1,746,405	-75,665	4,851,947	651,845	19,047	-4,776,308
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD	1,252,315	1,233,268	1,252,315	1,233,268	1,252,315	1,233,268	1,252,315	1,233,268	6,009,576
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	3,918,046	570,579	829,388	2,979,673	1,176,650	6,085,215	1,904,160	1,252,315	1,233,268
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest							954,123	745,096	504,718
Increase in Share Capital due to Telnicity Acquisition								1,180,000	578,357
Increase in Share Capital for third party settlement							271,350	468,000	342,006
Cash paid during the period for income taxes							56,881	45,930	15,858
Purchase of property and equipment under capital lease agreements								2,620,182
As previously reported [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	-4,126,117	-5,137,922	-8,736,992	-12,830,483	-11,129,930	-16,056,076		-22,131,615
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	2,008,214	1,319,988	3,936,606	3,156,219	5,836,857	4,699,906		6,601,246
Provision for doubtful accounts	611	5,620	18,865	-68,679	-10,661	22,131		22,005
Provision for income taxes						41,500
Stock-based compensation	771,724	1,410,910	2,674,261	4,405,959	3,536,680	5,639,124		8,515,391
Change in fair value of conversion feature		139,792		2,493,720		2,668,764		-232,267
Change in the fair value of the warrant liability	210,272		171,324	-346,016	274,635	-519,349		-479,322
Amortization of deferred financing costs	136,367	70,332	249,457		323,246			248,851
Interest expense relating to debt discount and conversion feature	884,740	558,028	1,910,032	1,061,000	3,197,749	1,320,795		2,069,649
Unrealized foreign currency translation gain/(loss)	-3,390		-71,398		-501,571			302,112
(Profit) / Loss on Extinguishment of Debt	426		426	1,938,597	-626,108	1,983,103		2,005,100
Financial Investments in Joint Venture
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:
Decrease (increase) in restricted cash								1,052,257
Decrease (increase) in accounts receivable	-293,435	479,823	-2,329,143	1,679,337	-1,366,947	1,054,452		-82,763
Decrease (increase) in prepaid expenses, deposits and other assets	165,627	-548,584	-346,129	-406,790	-101,971	-666,991		-465,026
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits	319,553	758,072	210,932	-241,952	362,685	-2,030,393		-3,415,032
Increase (decrease) in deferred revenue	59,946	38,735	16,994	246,755	-11,931	177,635		-118,786
Increase (decrease) in accrued expenses and other payables	643,707	602,395	1,910,256	476,333	1,493,594	1,859,634		140,514
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt					-426	-890,997
Net cash (used) in operating activities	777,819	-302,811	-384,935	-1,089,581	1,275,901	-3,481,311		-5,967,686
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	-1,802,951	-604,029	-3,922,724	-2,262,540	-5,611,023	-4,108,507		-5,898,169
Loan to third party						-125,000		-163,542
Net cash used in investing activities	-1,802,951	-604,029	-3,922,724	-2,262,540	-5,611,023	-4,233,507		-6,061,711
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party				1,290,790		1,290,790		1,290,790
Proceeds from Share Purchase Agreement - Unregistered securities				225,000		225,000		225,000
Proceeds from Share Purchase Agreement - Registered direct				7,500,000		7,500,000		7,500,000
Proceeds from Share Purchase Agreement Related Party				4,500,000		4,500,000		4,500,000
Fundraising fees			-90,000	-707,500		-1,362,124
Proceeds from 2013 10% Related Party Convertible Note						2,652,600		2,652,600
Proceeds from 2013 10% 3rd Party Convertible Note						5,305,200		5,305,200
Financing related fees	-90,000				-125,793
Payments on 8% Convertible Note installment payments and interest		-405,000		-8,490,360		-8,490,360		-8,642,149
Exercise of warrants & options	4,093,480	13,797	4,283,033	60,394	4,286,576	78,971		581,142
Cash flow from Escrow account for principal and interest payments on 8% Convertible Notes		556,757		742,427		742,427		742,427
Trade note payable								-512,732
Payment of placement & solicitation fees								-1,362,124
Interest paid for property and equipment acquired under capital leases					-57,079
Net cash provided by financing activities	4,003,480	165,554	4,193,033	5,120,751	4,103,704	12,442,504		12,280,154
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	-312,617	78,598	-308,301	-22,225	155,753	124,261		-231,710
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	2,665,731	-662,689	-422,927	1,746,405	-75,665	4,851,947		19,047
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD	1,252,315	1,233,268	1,252,315	1,233,268	1,252,315	1,233,268	1,252,315	1,233,268
CASH AND CASH EQUIVALENTS, END OF THE PERIOD	3,918,046	570,579	829,388	2,979,673	1,176,650	6,085,215		1,252,315
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest								745,096
Increase in Share Capital due to Telnicity Acquisition								1,180,000
Increase in Share Capital for third party settlement								468,000
Cash paid during the period for income taxes								45,930
Purchase of property and equipment under capital lease agreements								2,620,182
Restatement change [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	-1,095,588	-356,386	-2,934,916	-1,786,282	-5,788,665	-2,867,470		-3,375,457
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization
Provision for doubtful accounts
Provision for income taxes
Stock-based compensation
Change in fair value of conversion feature
Change in the fair value of the warrant liability
Amortization of deferred financing costs
Interest expense relating to debt discount and conversion feature
Unrealized foreign currency translation gain/(loss)
(Profit) / Loss on Extinguishment of Debt
Financial Investments in Joint Venture
Changes in operating assets and liabilities, net of acquired assets and assumed liabilities:
Decrease (increase) in restricted cash
Decrease (increase) in accounts receivable	-2,147,083		-2,076,250	542,527	-2,468,434	978,579		882,032
Decrease (increase) in prepaid expenses, deposits and other assets
Increase (decrease) in accounts payable, proceeds from related parties and customer deposits
Increase (decrease) in deferred revenue	3,242,671	356,386	5,011,166	1,243,755	8,257,099	1,888,891		2,493,424
Increase (decrease) in accrued expenses and other payables
Increase (decrease) in non-cash accrued expenses related to extinguishment of Debt
Net cash (used) in operating activities
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment
Loan to third party
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from 12% Unsecured Loan from Related Party
Proceeds from Share Purchase Agreement - Unregistered securities
Proceeds from Share Purchase Agreement - Registered direct
Proceeds from Share Purchase Agreement Related Party
Fundraising fees
Proceeds from 2013 10% Related Party Convertible Note
Proceeds from 2013 10% 3rd Party Convertible Note
Financing related fees
Payments on 8% Convertible Note installment payments and interest
Exercise of warrants & options
Cash flow from Escrow account for principal and interest payments on 8% Convertible Notes
Trade note payable
Payment of placement & solicitation fees
Interest paid for property and equipment acquired under capital leases
Net cash provided by financing activities
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD
CASH AND CASH EQUIVALENTS, END OF THE PERIOD
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest
Increase in Share Capital due to Telnicity Acquisition
Increase in Share Capital for third party settlement
Cash paid during the period for income taxes
Purchase of property and equipment under capital lease agreements