LiqTech International (LIQT) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 14, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'LIQTECH INTERNATIONAL INC	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	27,212,500
Amendment Flag	'false	'
Entity Central Index Key	'0001307579	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Cash	$1,562,652	$3,873,338
Accounts receivable, net	1,926,998	2,855,184
Other receivables	194,798	371,001
Cost in excess of billing	445,142	217,586
Inventories	4,818,696	4,111,815
Prepaid expenses	42,504	130,560
Current deferred tax asset	280,251	267,332
Total Current Assets	9,271,041	11,826,816
Property and Equipment, net accumulated depreciation	5,958,143	6,649,817
Other Assets:	'	'
Long term receivable	'	118,258
Other investments	181,231	158,141
Long term tax asset	1,121,767	75,947
Other intangible assets	25,631	29,150
Deposits	205,948	182,020
Total Other Assets	1,534,577	563,516
Total Assets	16,763,761	19,040,149
Current portion of capital lease obligations	207,514	203,503
Accounts payable	1,444,129	2,289,231
Accrued expenses	703,871	760,881
Billing in excess of cost	170,203	237,063
Accrued income taxes payable	1,000	1,000
Deferred revenue/ customers deposit	399,440	265,543
Total Current Liabilities	2,926,157	3,757,221
Long-term capital lease obligations, less current portion	593,412	729,567
Total Long-Term Liabilities	593,412	729,567
Total Liabilities	3,519,569	4,486,788
Stockholders' Equity:	'	'
Common stock; par value $0.001, 100,000,000 shares authorized, 24,811,500 and 24,111,500 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	24,812	24,112
Additional paid-in capital	15,307,505	12,658,405
Retained earnings/ Accumulated (deficit)	-371,175	2,510,693
Deferred compensation	-1,273,419	-125,477
Other comprehensive income, net	-471,970	-542,806
Non-controlled interest in subsidiaries	28,439	28,434
Total Stockholders' Equity	13,244,192	14,553,361
Total Liabilities and Stockholders' Equity	$16,763,761	$19,040,149

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Common Stock, par value (in Dollars per share)	$0.00	$0.00
Common Stock, shares authorized (in Shares)	100,000,000	100,000,000
Common Stock, shares issued (in Shares)	24,811,500	24,111,500
Common Stock, shares outstanding (in Shares)	24,811,500	24,111,500

Unaudited_Consolidated_Stateme

(Unaudited ) Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net Sales	$2,949,605	$3,115,471	$9,154,674	$13,410,527
Cost of Goods Sold	2,675,132	2,536,463	8,025,657	10,325,668
Gross Profit	274,473	579,008	1,129,017	3,084,859
Operating Expenses:	'	'	'	'
Selling expenses	654,005	557,235	1,943,522	1,816,612
General and administrative expenses	568,944	565,284	1,773,073	1,773,212
Non-cash compensation expenses	276,969	32,602	1,051,857	97,805
Research and development expenses	92,276	91,202	350,515	470,502
Total Operating Expenses	1,592,194	1,246,323	5,118,967	4,158,131
Loss from Operations	-1,317,721	-667,315	-3,989,950	-1,073,272
Other Income (Expense)	'	'	'	'
Interest and other income	9,313	12,455	11,713	111,294
Interest (expense)	-14,381	-7,376	-39,038	-133,264
Gain on currency transactions	115,011	12,478	78,037	76,077
(Loss) on sale of fixed assets	'	'	-2,135	'
Total Other Income	109,943	17,557	48,577	54,107
Loss Before Income Taxes	-1,207,778	-649,758	-3,941,373	-1,019,165
Income Tax Benefit	-303,784	-221,886	-1,045,307	-361,386
Net Loss	-903,994	-427,872	-2,896,066	-657,779
Less Net Loss Attributable To Non-Controlled Interests in Subsidiaries	-38	'	-14,197	'
Net Loss Attributable To LiqTech	($903,956)	($427,872)	($2,881,869)	($657,779)
Basic Loss Per Share (in Dollars per share)	($0.04)	($0.02)	($0.12)	($0.03)
Weighted Average Common Shares Outstanding (in Shares)	24,511,500	24,111,500	24,329,082	23,488,208
Diluted Loss Per Share (in Dollars per share)	($0.04)	($0.02)	($0.12)	($0.03)
Weighted Average Common Shares Outstanding Assuming Dilution (in Shares)	24,511,500	24,111,500	24,329,082	23,488,208

Unaudited_Consolidated_Stateme1

(Unaudited) Consolidated Statements of Other Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net Loss	($903,994)	($427,872)	($2,896,066)	($657,779)
Currency Translation, Net of Taxes	93,635	185,670	70,836	25,547
Other Comprehensive Loss	-810,359	-242,202	-2,825,230	-632,232
Comprehensive Loss Attributable To Non-controlling Interest in Subsidiaries	920	575	704	331
Comprehensive Loss Attributable To LiqTech International Inc.	($811,279)	($242,777)	($2,825,934)	($632,563)

Unaudited_Consolidated_Stateme2

(Unaudited) Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash Flows from Operating Activities:	'	'
Net Loss	($2,896,066)	($657,779)
Depreciation and amortization	1,220,264	1,128,052
Share-base compensation	1,051,857	97,805
Bad debt expense	45,425	235,000
Reserve for obsolete inventory	143,135	'
Change in deferred tax asset / liability	-1,058,739	-324,820
Loss on sale of equipment	2,135	'
(Increase) decrease in accounts receivable	1,177,222	1,189,766
(Increase) decrease in inventory	-919,145	-1,087,116
(Increase) decrease in prepaid expenses/deposits	64,128	26,848
Increase (decrease) in accounts payable	-845,102	-1,619,572
Increase (decrease) in accrued expenses	76,888	-218,475
Increase (decrease) long term contracts	-294,416	'
Total Adjustments	663,652	-572,512
Net Cash Provided (Used) by Operating Activities	-2,232,414	-1,230,291
Cash Flows from Investing Activities:	'	'
Purchase of property and equipment	-392,555	-1,043,195
Purchase of Long-term investments	-23,090	-142,088
Net Cash Used by Investing Activities	-415,645	-1,185,283
Cash Flows from Financing Activities:	'	'
Payments on notes payable	'	-609,396
Net payments on lines of credit	'	-1,259,936
(Payments) on notes payable - related party	'	-3,055,150
Net payments on capital lease obligation	-132,144	-146,428
Proceeds from issuance of common stock and warrants	450,000	7,079,707
Payments on related party notes receivable	'	3,055,150
Net Cash Provided (Used) by Financing Activities	317,856	5,063,947
Gain on Currency Translation	19,517	28,637
Net Increase (Decrease) in Cash and Cash Equivalents	-2,310,686	2,677,010
Cash and Cash Equivalents at Beginning of Period	3,873,338	1,033,057
Cash and Cash Equivalents at End of Period	1,562,652	3,710,067
Supplemental Disclosures of Cash Flow Information	'	'
Interest	39,038	133,264
Income taxes	1,000	'
Employee Stock Option [Member]	'	'
Cash Flows from Operating Activities:	'	'
Share-base compensation	328,613	97,805
Restricted Stock [Member]	'	'
Cash Flows from Operating Activities:	'	'
Share-base compensation	284,444	'
Stock Granted for Services [Member]	'	'
Cash Flows from Operating Activities:	'	'
Share-base compensation	320,000	'
Warrants Issued for Services [Member]	'	'
Cash Flows from Operating Activities:	'	'
Share-base compensation	$118,800	'

Note_1_Summary_of_Significant_

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Business and Basis of Presentation
	The consolidated financial statements include the accounts of LiqTech International, Inc. (“Parent”) and its subsidiaries. The terms "Company", “us", "we" and "our" as used in this report refer to Parent and its subsidiaries, which are set forth below. The Company engages in the development, design, production, marketing and sale of liquid filters, diesel particulate air filters and kiln furniture in United States, Canada, Europe, Asia and South America. Set forth below is a description of Parent and each of its subsidiaries:
	LiqTech International, Inc., a Nevada corporation organized in July 2004, formerly known as Blue Moose Media, Inc.
	LiqTech USA, a Delaware corporation and a wholly-owned subsidiary of Parent formed in May 2011.
	LiqTech A/S, (“LiqTech AS“), a Danish corporation, incorporated on March 15, 1999, a 100% owned subsidiary of LiqTech USA, engages in the development, design, production, marketing and sale of ceramic diesel particulate filters and kiln furniture in Europe, Asia and South America. On August 23, 2012, LiqTech AS was merged into LiqTech International A/S, a Danish corporation (“LiqTech International AS”) and all activities of LiqTech AS are hereafter combined with LiqTech International AS.
	LiqTech International AS, a Danish corporation, incorporated on January 15, 2000 (also herein after referred to as “LiqTech Int. DK”), a 100% owned subsidiary of LiqTech USA, engages in development, design, application, marketing and sales of membranes on ceramic diesel particulate and liquid filters and catalytic converters in Europe, Asia and South America.
	LiqTech NA, Inc. (“LiqTech NA”) a 100% owned subsidiary of LiqTech Int. DK and LiqTech USA, incorporated in Delaware on July 1, 2005, engages in the production, marketing and sale of ceramic diesel particulate and liquid filters and kiln furniture in United States and Canada.
	LiqTech Asia, (“LiqTech Asia”) a 60% owned subsidiary of LiqTech Int. DK, incorporated in South Korea on July 20, 2006, is currently a dormant subsidiary.
	LiqTech Germany, (“LiqTech Germany“) a 100% owned subsidiary of LiqTech Int. DK, incorporated in Germany on December 9, 2011, engages in marketing and sale of liquid filters in Germany.
	LiqTech PTE Ltd, (“LiqTech Singapore”) a 95% owned subsidiary of LiqTech Int. DK, incorporated in Singapore on January 19, 2012, engages in marketing and sale of liquid filters in Singapore and other countries in the area.
	The accompanying financial statements are unaudited. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2013 and 2012 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2012 audited financial statements. The results of operations for the periods ended September 30, 2013 and 2012 are not necessarily indicative of the operating results for the full year.
	Consolidation -- The consolidated financial statements include the accounts and operations of the Company. The non-controlling interests in the net assets of the subsidiaries are recorded in equity. The non-controlling interests of the results of operations of the subsidiaries are included in the results of operations and recorded as the non-controlling interest in subsidiaries. All material inter-company transactions and accounts have been eliminated in the consolidation.
	Functional Currency / Foreign Currency Translation -- The functional currency of LiqTech International, Inc., LiqTech USA, Inc. and LiqTech NA is the U.S. Dollar. The Functional Currency of LiqTech Int. DK and LiqTech AS is the Danish Krone (“DKK”), the functional currency of LiqTech Germany is the Euro, the functional currency of LiqTech Singapore is the Singapore Dollar and the functional currency of LiqTech Asia is the South Korean Won. The Company’s reporting currency is the U.S. Dollar for the purpose of these financial statements. The foreign subsidiaries balance sheet accounts are translated into U.S. Dollars at the period-end exchange rates and all revenue and expenses are translated into U.S. Dollars at the average exchange rates prevailing during the period ending September 30, 2013 and 2012, respectively. Translation gains and losses are deferred and accumulated as a component of other comprehensive income in stockholders’ equity. Transaction gains and losses that arose from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are included in the statement of operations as incurred.
	Cash and Cash Equivalents -- The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. The Company had no balances held in financial institution in the United States in excess of federally insured amounts at September 30, 2013 and December 31, 2012.
	Accounts Receivable -- Accounts receivable consist of trade receivables arising in the normal course of business. The Company establishes an allowance for doubtful accounts which reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance. The Company determines the allowance based on known troubled accounts, historical experience, and other currently available evidence.
	The roll forward of the allowance for doubtful accounts for the nine months ended September 30, 2013 and the year ended December 31, 2012 is as follows:
			2013			2012
	Allowance for doubtful accounts at the beginning of the period		$	1,243,500		$	389,032
	Bad debt expense			45,425			1,078,365
	Amount of receivables written off			(112,101	)		(248,895	)
	Effect of currency translation			33,559			24,998
	Allowance for doubtful accounts at the end of the period		$	1,210,383		$	1,243,500
	Inventory -- Inventory is carried at the lower of cost or market, as determined on the first-in, first-out method.
	Property and Equipment -- Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized, upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed for financial statement purposes on a straight-line basis over the estimated useful lives of the assets which range from three to ten years (See Note 3).
	Long-Term Investments -- Investments in non-consolidated companies are included in long-term investments in the consolidated balance sheet and are accounted for under the cost method and equity method. For these non-quoted investments, we regularly review the assumptions underlying the operating performance and cash flow forecasts based on information requested from these privately held companies. Generally, this information may be more limited, may not be as timely as and may be less accurate than information available from publicly traded companies. Assessing each investment's carrying value requires significant judgment by management. If it is determined that there is an other-than-temporary decline in the fair value of a non-public equity security, we write-down the investment to its fair value and record the related write-down as an investment loss in the consolidated statement of operations.
	Intangible Assets -- Definite life intangible assets include patents. The Company accounts for definite life intangible assets in accordance with Financial Accounting Standards Board, (“FASB”) Accounting Standards Codification, (“ASC”) Topic 350, “Goodwill and Other Intangible Assets” and amortized the patents on a straight line basis over the estimated useful life of two to ten years.
	Revenue Recognition and Sales Incentives -- The Company's accounts for revenue recognition in accordance with the Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements” (SAB 101), FASB ASC 605 Revenue Recognition. The Company recognizes revenue when rights and risk of ownership have passed to the customer, when there is persuasive evidence of an arrangement, product has been shipped or delivered to the customer, the price and terms are finalized, and collections of resulting receivable is reasonably assured. Products are primarily shipped FOB shipping point at which time title passes to the customer. In some instances the Company uses common carriers for the delivery of products. In these arrangements, sales are recognized upon delivery to the customer. The Company's revenue arrangements with its customers often include early payment discounts and such sales incentives are recorded against sales.
	The Company has received various grants from government entities for development and use of silicon carbide membranes in various water filtration and treatment applications. Revenues from grants are recognized on the percentage-of-completion method, measured by the percentage of project costs incurred to date to estimated total project costs for each grant multiplied by the grant income on a project by project basis. This method is used because management considers costs incurred to be the best available measure of progress on contracts in process.
	Project costs of the grants include all direct material and labor costs and those indirect costs related to the project. Project costs are capitalized and accreted into cost of sales based on the percentage of the project completed. Should a loss be estimated on an incomplete project it would be recorded in the period in which such a loss is determined. Changes in estimated profitability of a project are recognized in the period in which the revisions are determined. The aggregate of costs incurred and income recognized on incomplete projects are recorded as costs in excess of billings and are shown as a current asset. The aggregate of billings in excess of related costs incurred and income recognized on projects is shown as a current liability.
	In Denmark, Value Added Tax (“VAT”) of 25% of the invoice amount is collected in respect of the sales of goods on behalf of tax authorities. The VAT collected is not revenue of the Company; instead, the amount is recorded as a liability on the balance sheet until such VAT is paid to the authorities.
	Advertising Cost -- Costs incurred in connection with advertising of the Company’s products is expensed as incurred. Such costs amounted to $30,556 and $64,821 for the nine months ended September 30, 2013 and 2012, respectively.
	Research and Development Cost -- The Company expenses research and development costs for the development of new products as incurred. Included in operating expense for the nine months ended September 30, 2013 and 2012 were $350,515 and $470,502, respectively, of research and development costs.
	Income Taxes -- The Company accounts for income taxes in accordance with FASB ASC Topic 740 Accounting for Income Taxes. This statement requires an asset and liability approach for accounting for income taxes.
	Earnings / (Loss) Per Share -- The Company calculates earnings per share in accordance with FASB ASC 260 Earnings Per Share. Basic earnings per common share (EPS) are based on the weighted average number of common shares outstanding during each period. Diluted earnings per common share are based on shares outstanding (computed as under basic EPS) and potentially dilutive common shares. Potential common shares included in the diluted earnings per share calculation include in-the-money stock options that have been granted but have not been exercised.
	Stock Options -- The Company has granted stock options to certain key employees (See Note 10). During the periods presented in the accompanying consolidated financial statements, the Company has granted options. The Company accounts for options in accordance with the provisions of FASB ASC Topic 718, Compensation – Stock Compensation. Non-cash compensation costs of $1,051,857 and $97,805 have been recognized for the vesting of options granted to employees with an associated recognized tax benefit of $0 for each of the periods ended September 30, 2013 and 2012.
	Fair Value of Financial Instruments -- The Company accounts for fair value measurements for financial assets and financial liabilities in accordance with FASB ASC Topic 820. The authoritative guidance, which, among other things, defines fair value, establishes a consistent framework for measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring or nonrecurring basis. Fair value is defined as the exit price, representing the amount that would either be received to sell an asset or be paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
		●	Level 1. Observable inputs such as quoted prices in active markets for identical assets or liabilities;
		●	Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
		●	Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, accounts receivable, prepaid expenses, investments, accounts payable, accrued expenses, capital lease obligations and notes payable approximates their recorded values due to their short-term maturities.
	Accounting Estimates -- The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimated.
	Recent Accounting Pronouncements
	In February 2013, the FASB issued an accounting standard update to require reclassification adjustments from other comprehensive income to be presented either in the financial statements or in the notes to the financial statements. This accounting standard update will be effective for the Company beginning in the first quarter of fiscal 2014, at which time the Company will include the required disclosures.
	In March 2013, the FASB issued an accounting standard update requiring an entity to release into net income the entire amount of a cumulative translation adjustment related to its investment in a foreign entity when as a parent it either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets within a foreign entity. This accounting standard update will be effective for the Company beginning in the first quarter of fiscal 2015. The Company is currently evaluating the impact of this accounting standard update on its Consolidated Financial Statements.
	Other recent accounting pronouncements issued by the FASB did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Note_2_Inventory

Note 2 - Inventory	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure [Text Block]	'
	NOTE 2 – INVENTORY
	Inventory consisted of the following at September 30, 2013 and December 31, 2012:
		2013			2012
	Furnace parts and supplies	$	1,011,408		$	986,278
	Raw materials		710,226			705,025
	Work in process		2,022,679			1,502,144
	Finished goods		1,290,462			990,935
	Reserve for obsolescence		(216,079	)		(72,567	)
	Net Inventory	$	4,818,696		$	4,111,815

Note_3_Property_and_Equipment

Note 3 - Property and Equipment	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	NOTE 3 – PROPERTY AND EQUIPMENT
	Property and equipment consisted of the following at September 30, 2013 and December 31, 2012:
		Useful Life				2013			2012
	Production equipment		3	-	10	$	11,608,732		$	11,098,980
	Lab equipment		3	-	10		194,152			355,096
	Computer equipment		3	-	5		293,452			282,612
	Vehicles			3			48,454			47,283
	Furniture and fixture			5			66,815			64,038
	Leasehold improvements			10			1,040,710			1,009,035
							13,252,315			12,857,044
	Less Accumulated Depreciation						(7,294,172	)		(6,207,227	)
	Net Property and Equipment					$	5,958,143		$	6,649,817
	Depreciation expense amounted to $1,216,745 and $1,123,869, for the nine months ended September 30, 2013 and 2012, respectively.

Note_4_Investments

Note 4 - Investments	9 Months Ended
	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	NOTE 4 – INVESTMENTS
	The following tables summarize Level 1, 2 and 3 financial assets and financial (liabilities) by their classification in the Statement of Financial Position:
	As of September 30, 2013	Level 1		Level 2		Level 3
	Investments		-		-		181,231
	Total		-		-		181,231
	As of December 31, 2012	Level 1		Level 2		Level 3
	Investments		-		-		158,141
	Total		-		-		158,141
	At September 30, 2013 our total investment of $181,231 consisted of an investment of $6,752 in LEA Technology in France to strengthen our sales channels in the French market and an investment of $174,479 in Bio Filtration Technology, a Danish company developing a biofuel and manure concentration technology.
	At December 31, 2012 our total investment of $158,141 consisted of an investment of $6,557 in LEA Technology in France to strengthen our sales channels in the French market and an investment of $151,584 in Bio Filtration Technology, a Danish company developing a biofuel and manure concentration technology.

Note_5_DefiniteLife_Intangible

Note 5 - Definite-Life Intangible Assets	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	NOTE 5 – DEFINITE-LIFE INTANGIBLE ASSETS
	At September 30, 2013 and December 31, 2012, definite-life intangible assets, net of accumulated amortization, consisted of patents on the Company’s products of $25,631 and $29,150, respectively. The patents are recorded at cost and amortized over two to ten years. Amortization expense for the nine months ended September 30, 2013 and 2012 was $3,519 and $4,183, respectively.
	Expected future amortization expenses for the following years are as follows:
	Year ending December 31,	Amortization
		Expenses
	2013	$	1,419
	2014		5,676
	2015		5,676
	2016		5,676
	2017		3,446
	Thereafter		3,738
	Total Amortization Expenses	$	25,631

Note_6_Leases

Note 6 - Leases	9 Months Ended
	Sep. 30, 2013
Leases [Abstract]	'
Leases of Lessee Disclosure [Text Block]	'
	NOTE 6 – LEASES
	Operating Leases -- The Company leases office and production facilities under operating lease agreements expiring in February 2017 and August 2018.  Some of these lease agreements have an option to extend.
	The future minimum lease payments for non-cancelable operating leases having remaining terms in excess of one year for the periods ending December 31 are as follows:
		Operating Lease Payments
	2013	$	143,432
	2014		612,872
	2015		629,286
	2016		646,147
	2017		488,075
	Thereafter		308,444
	Total Minimum Lease Payments	$	2,828,256
	Lease expense charged to operations was $578,313 and $528,360 for the nine months ended September 30, 2013 and 2012, respectively.
	Capital Lease -- The Company leases equipment on various capital leases calling for monthly payments of $11,902, $4,612, $2,987 and $2,127 expiring through April 2017. Included in property and equipment, at September 30, 2013 and December 31, 2012, the Company had equipment on capital lease of $1,568,466 and $1,570,337, respectively, with related accumulated depreciation of $834,699 and $653,529, respectively.
	During the nine months ended September 30, 2013 and 2012, depreciation expense for equipment on capital lease obligations amounted to $160,933 and $158,857, respectively, and has been included in depreciation expense. During the nine months ended September 30, 2013 and 2012, interest expense on capital lease obligations amounted to $38,442 and $49,725, respectively.
	Future minimum capital lease payments are as follows for the periods ending December 31:
		Capital Lease
		Payments
	2013	$	64,884
	2014		254,778
	2015		222,251
	2016		215,148
	2017		138,149
	Thereafter		-
	Total minimum lease payments		895,210
	Less amount representing interest		(94,284	)
	Present value of minimum lease payments		800,926
	Less current portion		(207,514	)
	Long-term lease payments	$	593,412

Note_7_Agreements_and_Commitme

Note 7 - Agreements and Commitments	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block Supplement [Abstract]	'
Commitments Disclosure [Text Block]	'
	NOTE 7 – AGREEMENTS AND COMMITMENTS
	401(k) Profit Sharing Plan – LiqTech NA has a 401(k) profit sharing plan and trust covering certain eligible employees. The amount LiqTech NA contributes is discretionary. For the nine months ended September 30, 2013 and 2012, matching contributions were expensed and totaled $11,902 and $17,323, respectively.

Note_8_Income_Taxes

Note 8 - Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 8 – INCOME TAXES
	The Company accounts for income taxes in accordance with FASB ASC Topic 740, "Accounting for Income Taxes" which requires the Company to provide a net deferred tax asset or liability equal to the expected future tax benefit or expense of temporary reporting differences between book and tax accounting and any available operating loss or tax credit carry forwards. The amount of and ultimate realization of the benefits from the deferred tax assets for income tax purposes is dependent, in part, upon the tax laws in effect, the Company’s future earnings, and other future events, the effects of which cannot be determined.
	The temporary differences, tax credits and carry forwards gave rise to the following deferred tax asset (liabilities) at September 30, 2013 and December 31, 2012:
		2013			2012
	Vacation accrual	$	4,093		$	4,093
	Allowance for doubtful Accounts		243,314			243,314
	Reserve for obsolete inventory		32,844			19,925
	Net current tax assets	$	280,251		$	267,332
	Business tax credit carryover		25,379			25,379
	Net operating loss carryover		1,906,914			856,517
	Excess of book over tax depreciation		(810,526	)		(805,949	)
	Long term tax asset	$	1,121,767		$	75,947
	In accordance with prevailing accounting guidance, the Company is required to recognize and disclose any income tax uncertainties. The guidance provides a two-step approach to recognizing and measuring tax benefits and liabilities when realization of the tax position is uncertain.  The first step is to determine whether the tax position meets the more-likely-than-not condition for recognition and the second step is to determine the amount to be recognized based on the cumulative probability that exceeds 50%.
	The amount of and ultimate realization of the benefits from the deferred tax assets for income tax purposes is dependent, in part, upon the tax laws in effect, the Company’s future earnings, and other future events, the effects of which can be difficult to determine and can only be estimated. Management estimates that it is more likely than not that the Company will generate adequate net profits to use the deferred tax assets; management has estimated that all of the deferred tax will be realized and consequently, a valuation allowance was not recorded.
	As of September 30, 2013, the Company had net operating loss carryovers of approximately $3,685,000 for U.S. federal tax purposes expiring through 2033, approximately $980,000 for Danish tax purposes which do not expire, $110,000 for German tax purposes which do not expire and $60,000 for Singapore tax purposes which do not expire.
	A reconciliation of income tax expense at the federal statutory rate to income tax expense at the Company’s effective rate was as follows at September 30, 2013 and 2012:
		2013			2012
	Computed tax at expected statutory rate	$	(1,335,240	)	$	(346,516	)
	State and local income taxes, net of federal benefits		(15,743	)		(5,349	)
	Non-deductible expenses		205,498			3,768
	Non-US income taxed at different rates		100,735			3,203
	Other items		(557	)		(16,492	)
	Income tax expense (benefit)	$	(1,045,307	)	$	(361,386	)
	The components of income tax expense (benefit) from continuing operations for the years ended September 30, 2013 and 2012 consisted of the following:
		2013			2012
	Current income tax expense:
	Danish	$	-		$	152,458
	Federal		-			(145,020	)
	State		-			(45,547	)
	Current tax expense	$	-		$	(38,109	)
	Deferred tax expense (benefit) arising from:
	Excess of tax over financial accounting depreciation	$	-		$	71,129
	Net operating loss carryover		(1,032,389	)		(310,138	)
	Allowance for doubtful accounts		-			(88,820	)
	Reserve for obsolete inventory		(12,918	)		4,552
	Deferred tax expense	$	(1,045,307	)	$	(323,277	)
	Income tax expense (benefit)	$	(1,045,307	)	$	(361,386	)
	Deferred income tax expense/(benefit) results primarily from the reversal of temporary timing differences between tax and financial statement income and net operating losses that can be used to offset taxable income in future years.
	The Company files Danish, U.S. federal and Minnesota state income tax returns and LiqTech International AS are generally no longer subject to tax examinations for years prior to 2007 for their Danish tax returns.  LiqTech NA is generally no longer subject to tax examinations for years prior to 2008 for U.S. federal and U.S. states tax returns.

Note_9_Earnings_Per_Share

Note 9 - Earnings Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	NOTE 9 – LOSS PER SHARE
	The following data shows the amounts used in computing earnings per share and the effect on income and the weighted average number of shares of potential dilutive common stock for the three and nine months ended September 30, 2013 and 2012:
								For the Nine Months
		For the Three Months						Ended September 30
		Ended September 30
		2013			2012			2013			2012
	Net Loss attributable to LiqTech International Inc.	$	(903,956	)	$	(427,872	)	$	(2,881,869	)	$	(657,779	)
	Weighted average number of common shares used in basic earnings per share		24,511,500			24,111,500			24,329,082			23,488,208
	Effect of dilutive securities, stock options and warrants		-			-			-			-
	Weighted average number of common shares and potentially dilutive securities	$	24,511,500		$	24,111,500		$	24,329,082		$	23,488,208
	For the nine months ended September 30, 2013, Parent had 2,564,130 options outstanding to purchase common stock of the Parent at $1.50 to $3.60 per share and Parent had 7,025,575 warrants outstanding to purchase common stock of the Parent at $1.50 to $4.06 per share, which were not included in the loss per share computation because their effect would be anti-dilutive.
	For the nine months ended September 30, 2012, Parent had 2,044,130 options outstanding to purchase common stock of the Parent at $1.50 to $3.60 per share and Parent had 6,625,575 warrants outstanding to purchase common stock of the Parent at $1.50 to $4.06 per share, which were not included in the loss per share computation because their effect would be anti-dilutive.

Note_10_Stockholders_Equity

Note 10 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 10 - STOCKHOLDERS' EQUITY
	Common Stock
	Parent has authorized 100,000,000 shares of common stock, $0.001 par value. As of September 30, 2013 and December 31, 2012, there were 24,811,500 and 24,111,500 shares of common stock issued and outstanding, respectively.
	Voting
	Holders of Parent common stock are entitled to one vote for each share held of record on each matter submitted to a vote of stockholders, including the election of directors, and do not have any right to cumulate votes in the election of directors.
	Dividends
	Subject to the rights and preferences of the holders of any series of preferred stock which may at the time be outstanding, holders of Parent common stock are entitled to receive ratably such dividends as our Board of Directors from time to time may declare out of funds legally available.
	Liquidation Rights
	In the event of any liquidation, dissolution or winding-up of affairs of Parent, after payment of all of our debts and liabilities and subject to the rights and preferences of the holders of any outstanding shares of any series of our preferred stock, the holders of Parent common stock will be entitled to share ratably in the distribution of any of our remaining assets.
	Other Matters
	Holders of Parent common stock have no conversion, preemptive or other subscription rights, and there are no redemption rights or sinking fund provisions with respect to the common stock. All of the issued and outstanding shares of common stock on the date of this report are validly issued, fully paid and non-assessable.
	Preferred Stock
	Our Board of Directors has the authority to issue Parent preferred stock in one or more classes or series and to fix the designations, powers, preferences and rights, the qualifications, limitations or restrictions thereof, including dividend rights, dividend rates, conversion rights, voting rights, terms of redemption, redemption prices, liquidation preferences and the number of shares constituting any class or series, without further vote or action by the stockholders. The issuance of Parent preferred stock may have the effect of delaying, deferring or preventing a change in control of us without further action by the stockholders and may adversely affect the voting and other rights of the holders of common stock.
	Common Stock Issuance
	During the nine months ended September 30, 2013, the Company issued 100,000 shares of common stock valued at $320,000 for services rendered.
	During the nine months ended September 30, 2013, the Company issued 300,000 shares of common stock upon the exercise of warrants at $1.50 per share.
	The Company issued an additional 300,000 shares of restricted stock valued at $960,000 for services provided and to be provided by the board of directors. The Company will recognize the non-cash compensation of the award over the requisite service period, of which 133,333 shares will vest on December 31, 2013, 133,333 shares will vest on December 31, 2014 and 33,334 shares will vest on December 31, 2015. As of September 30, 2013, the Company has recorded deferred compensation of $675,556 and non-cash compensation expense of $284,444 relating to the awards.
	Common Stock Purchase Warrants
	As of September 30, 2013, there are outstanding warrants to purchase 7,025,575 shares of Parent common stock, of which 6,500,000 warrants are exercisable for cash at a price of $1.50 per share of common stock and will expire on December 31, 2016, 125,575 warrants are exercisable for cash at a price of $4.0625 per share of Parent common stock and will expire on March 7, 2017 and 400,000 warrants are exercisable for cash at a price of $2.35 per share of Parent common stock and will expire on March 31, 2014. At September 30, 2013 the Company had 200,000 non-vested warrants with a weighted average exercise price of $2.35, resulting in unrecognized compensation expense of $118,800, which is expected to be expensed over a weighted-average period of 0.50 years. We have recorded a non-cash compensation expense of $118,800 for the period ended September 30, 2013. The exercise price of the warrants and the number of shares underlying the warrants are subject to adjustment for stock dividends, subdivisions of the outstanding shares of common stock and combinations of the outstanding shares of common stock. For so long as the warrants remain outstanding, we are required to keep reserved from our authorized and unissued shares of common stock a sufficient number of shares to provide for the issuance of the shares underlying the warrants. At September 30, 2013, the Company issued 300,000 new warrants equal to the number of warrants exercised by the warrant holder having the same terms and conditions as the warrants exercised by the warrant holder, respectively, except each warrant issued has a strike price of $2.70 per share, the closing bid  price of Parent’s common stock as quoted on the OTCBB on September 23, 2013.  The warrants had a fair value of $ 349,389 and were recorded as stock offering costs.
	Stock Options
	In August 2011, Parent’s Board of Directors adopted a Stock Option Plan (the “Plan”). Under the terms and conditions of the Plan, the board is empowered to grant stock options to employees, officers and directors of the Company. At September 30, 2013, 2,564,130 options were granted and outstanding under the Plan.
	The Company recognizes compensation costs for stock option awards based on their grant-date fair value. The value of each stock option is estimated on the date of grant using the Black-Scholes option-pricing model. The weighted-average assumptions used to estimate the fair values of the stock options granted during 2013 using the Black-Scholes option-pricing model are as follows:
			LiqTech
			International, Inc.
	Expected term (Years)				4
	Volatility				40.74
	Risk free interest rate				0.67%
	Dividend yield				0%
	The Company recognized stock based compensation expense of $613,057 and $97,805 for the nine months ended September 30, 2013 and 2012, respectively. At September 30, 2013 the Company had approximately $1,154,619 of unrecognized compensation cost related to non-vested options expected to be recognized through March 31, 2017.
	A summary of the status of the options outstanding under the Company’s stock option plans at September 30, 2013 is presented below:
						Options Outstanding						Options Exercisable
		Range of				Number		Weighted		Weighted		Number		Weighted
		Exercise				Outstanding		Average		Average		Exercisable		Average
		Prices						Remaining		Exercise				Exercise
								Contractual		Price				Price
								Life (years)
				$1.50			452,500		1.4	$	1.5		452,500	$	1.5
				$2.35			600,000		3.5	$	2,35		150,000	$	2,35
		$3.00	-	$3.60			1,511,630		1.43	$	3.06		1,440,253	$	3.04
			Total				2,564,130		1.89	$	2.62		2,042,753	$	2.65
	A summary of the status of the options at September 30, 2013, and changes during the period is presented below:
			30-Sep-13
			Shares			Weighted		Average		Weighted
						Average		Remaining		Average
						Exercise		Life		Intrinsic
						Price				Value
	Outstanding at beginning of period			1,964,130		$	2.7		2.15	$	0
	Granted			600,000			2.35		3.5		-
	Exercised			-			-		-		-
	Forfeited			-			-		-		-
	Expired			-			-		-		-
	Outstanding at end of period			2,564,130		$	2.62		1.89	$	700,375
	Vested and expected to vest			2,564,130		$	2.62		1.89	$	700,375
	Exercisable end of period			2,042,753		$	2.65		1.63	$	565,375
	At September 30, 2013 the Company had 521,377 non-vested options with a weighted average exercise price of $2.48 and with a weighted average grant date fair value of $1.15, resulting in unrecognized compensation expense of $468,539, which is expected to be expensed over a weighted-average period of 3.28 years.
	The total intrinsic value of options at September 30, 2013 was $700,375. Intrinsic value is measured using the fair market value at the date of exercise (for shares exercised) or at September 30, 2013 (for outstanding options), less the applicable exercise price.

Note_11_Significant_CustomersC

Note 11 - Significant Customers/Concentration	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	NOTE 11 - SIGNIFICANT CUSTOMERS / CONCENTRATION
	The Company had no customers that accounted for more than 10% of total sales at September 30, 2013. The Company had four significant customers that accounted for 16%, 9%, 9% and 4% of total sales at September 30, 2012.
	The Company sells products throughout the world, and sales by geographical region were as follows for the three and nine months ended September 30, 2013 and 2012:
		For the Three Months Ended				For the Nine Months Ended
		30-Sep				30-Sep
		2013		2012		2013		2012
	United States and Canada	$	736,958	$	1,164,634	$	2,264,368	$	4,629,240
	Australia		55,093		95,186		223,483		144,100
	South America		4,679		31,214		30,058		290,191
	Asia		493,542		328,325		1,645,025		1,148,140
	Europe		1,659,333		1,496,112		4,991,740		7,198,856
		$	2,949,605	$	3,115,471	$	9,154,674	$	13,410,527
	The Company’s sales by product line were as follows for the three and six months ended September 30, 2013 and 2012:
		For the Three Months Ended				For the Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Ceramic diesel particulate	$	1,386,565	$	1,909,013	$	4,858,841	$	9,765,972
	Liquid filters		1,440,849		1,042,101		3,679,719		3,328,719
	Kiln furniture		122,191		164,357		616,114		315,836
		$	2,949,605	$	3,115,471	$	9,154,674	$	13,410,527

Note_12_Subsequent_Event

Note 12 - Subsequent Event	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 12 – SUBSEQUENT EVENTS
	Subsequent events have been evaluated by management through November 13, 2013. On or about October 11, 2013, Parent raised $4,051,000 in cash after certain holders exercised options and warrants having a strike price of $1.50 per share (75,000 options at $1.50 per share and 2,626,000 warrants at $1.50 per share, in the aggregate). $450,000 was received on September 30, 2013 and 3,601,000 was received subsequent to September 30, 2013. In exchange for exercising such options and warrants, such holders received, in the aggregate, 2,701,000 newly-issued shares of Parent common stock, plus new options and warrants in such amounts equal to the number of options and warrants exercised by each option and warrant holder having the same terms and conditions as the options and warrants exercised by each such option and warrant holder, respectively, except each option and warrant issued has a strike price of $2.70 per share, the closing bid price of Parent’s common stock as quoted on the OTCBB on September 23, 2013.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Business Combinations Policy [Policy Text Block]	'
	Business and Basis of Presentation
	The consolidated financial statements include the accounts of LiqTech International, Inc. (“Parent”) and its subsidiaries. The terms "Company", “us", "we" and "our" as used in this report refer to Parent and its subsidiaries, which are set forth below. The Company engages in the development, design, production, marketing and sale of liquid filters, diesel particulate air filters and kiln furniture in United States, Canada, Europe, Asia and South America. Set forth below is a description of Parent and each of its subsidiaries:
	LiqTech International, Inc., a Nevada corporation organized in July 2004, formerly known as Blue Moose Media, Inc.
	LiqTech USA, a Delaware corporation and a wholly-owned subsidiary of Parent formed in May 2011.
	LiqTech A/S, (“LiqTech AS“), a Danish corporation, incorporated on March 15, 1999, a 100% owned subsidiary of LiqTech USA, engages in the development, design, production, marketing and sale of ceramic diesel particulate filters and kiln furniture in Europe, Asia and South America. On August 23, 2012, LiqTech AS was merged into LiqTech International A/S, a Danish corporation (“LiqTech International AS”) and all activities of LiqTech AS are hereafter combined with LiqTech International AS.
	LiqTech International AS, a Danish corporation, incorporated on January 15, 2000 (also herein after referred to as “LiqTech Int. DK”), a 100% owned subsidiary of LiqTech USA, engages in development, design, application, marketing and sales of membranes on ceramic diesel particulate and liquid filters and catalytic converters in Europe, Asia and South America.
	LiqTech NA, Inc. (“LiqTech NA”) a 100% owned subsidiary of LiqTech Int. DK and LiqTech USA, incorporated in Delaware on July 1, 2005, engages in the production, marketing and sale of ceramic diesel particulate and liquid filters and kiln furniture in United States and Canada.
	LiqTech Asia, (“LiqTech Asia”) a 60% owned subsidiary of LiqTech Int. DK, incorporated in South Korea on July 20, 2006, is currently a dormant subsidiary.
	LiqTech Germany, (“LiqTech Germany“) a 100% owned subsidiary of LiqTech Int. DK, incorporated in Germany on December 9, 2011, engages in marketing and sale of liquid filters in Germany.
	LiqTech PTE Ltd, (“LiqTech Singapore”) a 95% owned subsidiary of LiqTech Int. DK, incorporated in Singapore on January 19, 2012, engages in marketing and sale of liquid filters in Singapore and other countries in the area.
	The accompanying financial statements are unaudited. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2013 and 2012 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2012 audited financial statements. The results of operations for the periods ended September 30, 2013 and 2012 are not necessarily indicative of the operating results for the full year.
Consolidation, Policy [Policy Text Block]	'
	Consolidation -- The consolidated financial statements include the accounts and operations of the Company. The non-controlling interests in the net assets of the subsidiaries are recorded in equity. The non-controlling interests of the results of operations of the subsidiaries are included in the results of operations and recorded as the non-controlling interest in subsidiaries. All material inter-company transactions and accounts have been eliminated in the consolidation.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	Functional Currency / Foreign Currency Translation -- The functional currency of LiqTech International, Inc., LiqTech USA, Inc. and LiqTech NA is the U.S. Dollar. The Functional Currency of LiqTech Int. DK and LiqTech AS is the Danish Krone (“DKK”), the functional currency of LiqTech Germany is the Euro, the functional currency of LiqTech Singapore is the Singapore Dollar and the functional currency of LiqTech Asia is the South Korean Won. The Company’s reporting currency is the U.S. Dollar for the purpose of these financial statements. The foreign subsidiaries balance sheet accounts are translated into U.S. Dollars at the period-end exchange rates and all revenue and expenses are translated into U.S. Dollars at the average exchange rates prevailing during the period ending September 30, 2013 and 2012, respectively. Translation gains and losses are deferred and accumulated as a component of other comprehensive income in stockholders’ equity. Transaction gains and losses that arose from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are included in the statement of operations as incurred
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents -- The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. The Company had no balances held in financial institution in the United States in excess of federally insured amounts at September 30, 2013 and December 31, 2012.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	'
	Accounts Receivable -- Accounts receivable consist of trade receivables arising in the normal course of business. The Company establishes an allowance for doubtful accounts which reflects the Company’s best estimate of probable losses inherent in the accounts receivable balance. The Company determines the allowance based on known troubled accounts, historical experience, and other currently available evidence.
Inventory, Policy [Policy Text Block]	'
	Inventory -- Inventory is carried at the lower of cost or market, as determined on the first-in, first-out method.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property and Equipment -- Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized, upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed for financial statement purposes on a straight-line basis over the estimated useful lives of the assets which range from three to ten years (See Note 3).
Investment, Policy [Policy Text Block]	'
	Long-Term Investments -- Investments in non-consolidated companies are included in long-term investments in the consolidated balance sheet and are accounted for under the cost method and equity method. For these non-quoted investments, we regularly review the assumptions underlying the operating performance and cash flow forecasts based on information requested from these privately held companies. Generally, this information may be more limited, may not be as timely as and may be less accurate than information available from publicly traded companies. Assessing each investment's carrying value requires significant judgment by management. If it is determined that there is an other-than-temporary decline in the fair value of a non-public equity security, we write-down the investment to its fair value and record the related write-down as an investment loss in the consolidated statement of operations.
Goodwill and Intangible Assets, Policy [Policy Text Block]	'
	Intangible Assets -- Definite life intangible assets include patents. The Company accounts for definite life intangible assets in accordance with Financial Accounting Standards Board, (“FASB”) Accounting Standards Codification, (“ASC”) Topic 350, “Goodwill and Other Intangible Assets” and amortized the patents on a straight line basis over the estimated useful life of two to ten years.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition and Sales Incentives -- The Company's accounts for revenue recognition in accordance with the Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements” (SAB 101), FASB ASC 605 Revenue Recognition. The Company recognizes revenue when rights and risk of ownership have passed to the customer, when there is persuasive evidence of an arrangement, product has been shipped or delivered to the customer, the price and terms are finalized, and collections of resulting receivable is reasonably assured. Products are primarily shipped FOB shipping point at which time title passes to the customer. In some instances the Company uses common carriers for the delivery of products. In these arrangements, sales are recognized upon delivery to the customer. The Company's revenue arrangements with its customers often include early payment discounts and such sales incentives are recorded against sales.
	The Company has received various grants from government entities for development and use of silicon carbide membranes in various water filtration and treatment applications. Revenues from grants are recognized on the percentage-of-completion method, measured by the percentage of project costs incurred to date to estimated total project costs for each grant multiplied by the grant income on a project by project basis. This method is used because management considers costs incurred to be the best available measure of progress on contracts in process.
	Project costs of the grants include all direct material and labor costs and those indirect costs related to the project. Project costs are capitalized and accreted into cost of sales based on the percentage of the project completed. Should a loss be estimated on an incomplete project it would be recorded in the period in which such a loss is determined. Changes in estimated profitability of a project are recognized in the period in which the revisions are determined. The aggregate of costs incurred and income recognized on incomplete projects are recorded as costs in excess of billings and are shown as a current asset. The aggregate of billings in excess of related costs incurred and income recognized on projects is shown as a current liability.
	In Denmark, Value Added Tax (“VAT”) of 25% of the invoice amount is collected in respect of the sales of goods on behalf of tax authorities. The VAT collected is not revenue of the Company; instead, the amount is recorded as a liability on the balance sheet until such VAT is paid to the authorities.
Advertising Costs, Policy [Policy Text Block]	'
	Advertising Cost -- Costs incurred in connection with advertising of the Company’s products is expensed as incurred. Such costs amounted to $30,556 and $64,821 for the nine months ended September 30, 2013 and 2012, respectively.
Research, Development, and Computer Software, Policy [Policy Text Block]	'
	Research and Development Cost -- The Company expenses research and development costs for the development of new products as incurred. Included in operating expense for the nine months ended September 30, 2013 and 2012 were $350,515 and $470,502, respectively, of research and development costs.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes -- The Company accounts for income taxes in accordance with FASB ASC Topic 740 Accounting for Income Taxes. This statement requires an asset and liability approach for accounting for income taxes.
Earnings Per Share, Policy [Policy Text Block]	'
	Earnings / (Loss) Per Share -- The Company calculates earnings per share in accordance with FASB ASC 260 Earnings Per Share. Basic earnings per common share (EPS) are based on the weighted average number of common shares outstanding during each period. Diluted earnings per common share are based on shares outstanding (computed as under basic EPS) and potentially dilutive common shares. Potential common shares included in the diluted earnings per share calculation include in-the-money stock options that have been granted but have not been exercised.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock Options -- The Company has granted stock options to certain key employees (See Note 10). During the periods presented in the accompanying consolidated financial statements, the Company has granted options. The Company accounts for options in accordance with the provisions of FASB ASC Topic 718, Compensation – Stock Compensation. Non-cash compensation costs of $1,051,857 and $97,805 have been recognized for the vesting of options granted to employees with an associated recognized tax benefit of $0 for each of the periods ended September 30, 2013 and 2012.
Fair Value Measurement, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments -- The Company accounts for fair value measurements for financial assets and financial liabilities in accordance with FASB ASC Topic 820. The authoritative guidance, which, among other things, defines fair value, establishes a consistent framework for measuring fair value and expands disclosure for each major asset and liability category measured at fair value on either a recurring or nonrecurring basis. Fair value is defined as the exit price, representing the amount that would either be received to sell an asset or be paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
		●	Level 1. Observable inputs such as quoted prices in active markets for identical assets or liabilities;
		●	Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
		●	Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, accounts receivable, prepaid expenses, investments, accounts payable, accrued expenses, capital lease obligations and notes payable approximates their recorded values due to their short-term maturities.
Use of Estimates, Policy [Policy Text Block]	'
	Accounting Estimates -- The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimated.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	In February 2013, the FASB issued an accounting standard update to require reclassification adjustments from other comprehensive income to be presented either in the financial statements or in the notes to the financial statements. This accounting standard update will be effective for the Company beginning in the first quarter of fiscal 2014, at which time the Company will include the required disclosures.
	In March 2013, the FASB issued an accounting standard update requiring an entity to release into net income the entire amount of a cumulative translation adjustment related to its investment in a foreign entity when as a parent it either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets within a foreign entity. This accounting standard update will be effective for the Company beginning in the first quarter of fiscal 2015. The Company is currently evaluating the impact of this accounting standard update on its Consolidated Financial Statements.
	Other recent accounting pronouncements issued by the FASB did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Note_1_Summary_of_Significant_1

Note 1 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Allowance for Credit Losses on Financing Receivables [Table Text Block]	'
		2013			2012
	Allowance for doubtful accounts at the beginning of the period	$	1,243,500		$	389,032
	Bad debt expense		45,425			1,078,365
	Amount of receivables written off		(112,101	)		(248,895	)
	Effect of currency translation		33,559			24,998
	Allowance for doubtful accounts at the end of the period	$	1,210,383		$	1,243,500

Note_2_Inventory_Tables

Note 2 - Inventory (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
		2013			2012
	Furnace parts and supplies	$	1,011,408		$	986,278
	Raw materials		710,226			705,025
	Work in process		2,022,679			1,502,144
	Finished goods		1,290,462			990,935
	Reserve for obsolescence		(216,079	)		(72,567	)
	Net Inventory	$	4,818,696		$	4,111,815

Note_3_Property_and_Equipment_

Note 3 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
		Useful Life				2013			2012
	Production equipment		3	-	10	$	11,608,732		$	11,098,980
	Lab equipment		3	-	10		194,152			355,096
	Computer equipment		3	-	5		293,452			282,612
	Vehicles			3			48,454			47,283
	Furniture and fixture			5			66,815			64,038
	Leasehold improvements			10			1,040,710			1,009,035
							13,252,315			12,857,044
	Less Accumulated Depreciation						(7,294,172	)		(6,207,227	)
	Net Property and Equipment					$	5,958,143		$	6,649,817

Note_4_Investments_Tables

Note 4 - Investments (Tables)	9 Months Ended
	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
	As of September 30, 2013	Level 1		Level 2		Level 3
	Investments		-		-		181,231
	Total		-		-		181,231
	As of December 31, 2012	Level 1		Level 2		Level 3
	Investments		-		-		158,141
	Total		-		-		158,141

Note_5_DefiniteLife_Intangible1

Note 5 - Definite-Life Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
	Year ending December 31,	Amortization
		Expenses
	2013	$	1,419
	2014		5,676
	2015		5,676
	2016		5,676
	2017		3,446
	Thereafter		3,738
	Total Amortization Expenses	$	25,631

Note_6_Leases_Tables

Note 6 - Leases (Tables)	9 Months Ended
	Sep. 30, 2013
Leases [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
		Operating Lease Payments
	2013	$	143,432
	2014		612,872
	2015		629,286
	2016		646,147
	2017		488,075
	Thereafter		308,444
	Total Minimum Lease Payments	$	2,828,256
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	'
		Capital Lease
		Payments
	2013	$	64,884
	2014		254,778
	2015		222,251
	2016		215,148
	2017		138,149
	Thereafter		-
	Total minimum lease payments		895,210
	Less amount representing interest		(94,284	)
	Present value of minimum lease payments		800,926
	Less current portion		(207,514	)
	Long-term lease payments	$	593,412

Note_8_Income_Taxes_Tables

Note 8 - Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
		2013			2012
	Vacation accrual	$	4,093		$	4,093
	Allowance for doubtful Accounts		243,314			243,314
	Reserve for obsolete inventory		32,844			19,925
	Net current tax assets	$	280,251		$	267,332
	Business tax credit carryover		25,379			25,379
	Net operating loss carryover		1,906,914			856,517
	Excess of book over tax depreciation		(810,526	)		(805,949	)
	Long term tax asset	$	1,121,767		$	75,947
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
		2013			2012
	Computed tax at expected statutory rate	$	(1,335,240	)	$	(346,516	)
	State and local income taxes, net of federal benefits		(15,743	)		(5,349	)
	Non-deductible expenses		205,498			3,768
	Non-US income taxed at different rates		100,735			3,203
	Other items		(557	)		(16,492	)
	Income tax expense (benefit)	$	(1,045,307	)	$	(361,386	)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
		2013			2012
	Current income tax expense:
	Danish	$	-		$	152,458
	Federal		-			(145,020	)
	State		-			(45,547	)
	Current tax expense	$	-		$	(38,109	)
	Deferred tax expense (benefit) arising from:
	Excess of tax over financial accounting depreciation	$	-		$	71,129
	Net operating loss carryover		(1,032,389	)		(310,138	)
	Allowance for doubtful accounts		-			(88,820	)
	Reserve for obsolete inventory		(12,918	)		4,552
	Deferred tax expense	$	(1,045,307	)	$	(323,277	)
	Income tax expense (benefit)	$	(1,045,307	)	$	(361,386	)

Note_9_Earnings_Per_Share_Tabl

Note 9 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of Weighted Average Number of Shares [Table Text Block]	'
								For the Nine Months
		For the Three Months						Ended September 30
		Ended September 30
		2013			2012			2013			2012
	Net Loss attributable to LiqTech International Inc.	$	(903,956	)	$	(427,872	)	$	(2,881,869	)	$	(657,779	)
	Weighted average number of common shares used in basic earnings per share		24,511,500			24,111,500			24,329,082			23,488,208
	Effect of dilutive securities, stock options and warrants		-			-			-			-
	Weighted average number of common shares and potentially dilutive securities	$	24,511,500		$	24,111,500		$	24,329,082		$	23,488,208

Note_10_Stockholders_Equity_Ta

Note 10 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
			LiqTech
			International, Inc.
	Expected term (Years)				4
	Volatility				40.74
	Risk free interest rate				0.67%
	Dividend yield				0%
Schedule of Share-based Compensation, Activity [Table Text Block]	'
						Options Outstanding						Options Exercisable
		Range of				Number		Weighted		Weighted		Number		Weighted
		Exercise				Outstanding		Average		Average		Exercisable		Average
		Prices						Remaining		Exercise				Exercise
								Contractual		Price				Price
								Life (years)
				$1.50			452,500		1.4	$	1.5		452,500	$	1.5
				$2.35			600,000		3.5	$	2,35		150,000	$	2,35
		$3.00	-	$3.60			1,511,630		1.43	$	3.06		1,440,253	$	3.04
			Total				2,564,130		1.89	$	2.62		2,042,753	$	2.65
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	'
			30-Sep-13
			Shares			Weighted		Average		Weighted
						Average		Remaining		Average
						Exercise		Life		Intrinsic
						Price				Value
	Outstanding at beginning of period			1,964,130		$	2.7		2.15	$	0
	Granted			600,000			2.35		3.5		-
	Exercised			-			-		-		-
	Forfeited			-			-		-		-
	Expired			-			-		-		-
	Outstanding at end of period			2,564,130		$	2.62		1.89	$	700,375
	Vested and expected to vest			2,564,130		$	2.62		1.89	$	700,375
	Exercisable end of period			2,042,753		$	2.65		1.63	$	565,375

Note_11_Significant_CustomersC1

Note 11 - Significant Customers/Concentration (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	'
		For the Three Months Ended				For the Nine Months Ended
		30-Sep				30-Sep
		2013		2012		2013		2012
	United States and Canada	$	736,958	$	1,164,634	$	2,264,368	$	4,629,240
	Australia		55,093		95,186		223,483		144,100
	South America		4,679		31,214		30,058		290,191
	Asia		493,542		328,325		1,645,025		1,148,140
	Europe		1,659,333		1,496,112		4,991,740		7,198,856
		$	2,949,605	$	3,115,471	$	9,154,674	$	13,410,527
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	'
		For the Three Months Ended				For the Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Ceramic diesel particulate	$	1,386,565	$	1,909,013	$	4,858,841	$	9,765,972
	Liquid filters		1,440,849		1,042,101		3,679,719		3,328,719
	Kiln furniture		122,191		164,357		616,114		315,836
		$	2,949,605	$	3,115,471	$	9,154,674	$	13,410,527

Note_1_Summary_of_Significant_2

Note 1 - Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Value Added Tax of Invoice, Percentage	'	'	25.00%	'
Advertising Expense (in Dollars)	'	'	$30,556	$64,821
Research and Development Expense (in Dollars)	92,276	91,202	350,515	470,502
Share-based Compensation (in Dollars)	'	'	1,051,857	97,805
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense (in Dollars)	'	'	$0	$0
LiqTech Asia [Member]	'	'	'	'
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Parent	60.00%	'	60.00%	'
LiqTech Germany [Member]	'	'	'	'
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Parent	100.00%	'	100.00%	'
LiqTech PTE [Member]	'	'	'	'
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Parent	95.00%	'	95.00%	'
Minimum [Member]	'	'	'	'
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Property, Plant and Equipment, Useful Life	'	'	'3 years	'
Finite-Lived Intangible Asset, Useful Life	'	'	'2 years	'
Maximum [Member]	'	'	'	'
Note 1 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Property, Plant and Equipment, Useful Life	'	'	'10 years	'
Finite-Lived Intangible Asset, Useful Life	'	'	'10 years	'

Note_1_Summary_of_Significant_3

Note 1 - Summary of Significant Accounting Policies (Details) - Allowance for Doubtful Accounts, Roll Forward (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Allowance for Doubtful Accounts, Roll Forward [Abstract]	'	'	'
Allowance for doubtful accounts at the beginning of the period	$1,243,500	$389,032	$389,032
Bad debt expense	45,425	235,000	1,078,365
Amount of receivables written off	-112,101	'	-248,895
Effect of currency translation	33,559	'	24,998
Allowance for doubtful accounts at the end of the period	$1,210,383	'	$1,243,500

Note_2_Inventory_Details_Summa

Note 2 - Inventory (Details) - Summary of Inventories (USD $)	Sep. 30, 2013	Dec. 31, 2012
Summary of Inventories [Abstract]	'	'
Furnace parts and supplies	$1,011,408	$986,278
Raw materials	710,226	705,025
Work in process	2,022,679	1,502,144
Finished goods	1,290,462	990,935
Reserve for obsolescence	-216,079	-72,567
Net Inventory	$4,818,696	$4,111,815

Note_3_Property_and_Equipment_1

Note 3 - Property and Equipment (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation	$1,216,745	$1,123,869

Note_3_Property_and_Equipment_2

Note 3 - Property and Equipment (Details) - Property and quipment (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Property, plant, and equipment	$13,252,315	$12,857,044
Less Accumulated Depreciation	-7,294,172	-6,207,227
Net Property and Equipment	5,958,143	6,649,817
Production Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant, and equipment	11,608,732	11,098,980
Production Equipment [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'3 years	'
Production Equipment [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'10 years	'
Lab Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant, and equipment	194,152	355,096
Lab Equipment [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'3 years	'
Lab Equipment [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'10 years	'
Computer Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant, and equipment	293,452	282,612
Computer Equipment [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'3 years	'
Computer Equipment [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'5 years	'
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'3 years	'
Property, plant, and equipment	48,454	47,283
Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'5 years	'
Property, plant, and equipment	66,815	64,038
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'10 years	'
Property, plant, and equipment	$1,040,710	$1,009,035
Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'3 years	'
Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Useful life	'10 years	'

Note_4_Investments_Details

Note 4 - Investments (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Note 4 - Investments (Details) [Line Items]	'	'
Investments	$181,231	$158,141
LEA Technology [Member]	'	'
Note 4 - Investments (Details) [Line Items]	'	'
Investments	6,752	6,557
Bio Filtration Technology [Member]	'	'
Note 4 - Investments (Details) [Line Items]	'	'
Investments	$174,479	$151,584

Note_4_Investments_Details_Sum

Note 4 - Investments (Details) - Summary of Level 1-3 Financial Assets and Liabilities (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Inputs, Level 1 [Member]	'	'
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Investments	$0	$0
Total	0	0
Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Investments	0	0
Total	0	0
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Instruments Classified in Shareholders' Equity Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Investments	181,231	158,141
Total	$181,231	$158,141

Note_5_DefiniteLife_Intangible2

Note 5 - Definite-Life Intangible Assets (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Note 5 - Definite-Life Intangible Assets (Details) [Line Items]	'	'	'
Intangible Assets, Net (Excluding Goodwill)	$25,631	'	$29,150
Amortization of Intangible Assets	$3,519	$4,183	'
Minimum [Member]	'	'	'
Note 5 - Definite-Life Intangible Assets (Details) [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'2 years	'	'
Maximum [Member]	'	'	'
Note 5 - Definite-Life Intangible Assets (Details) [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'

Note_5_DefiniteLife_Intangible3

Note 5 - Definite-Life Intangible Assets (Details) - Expected future amortization expense (USD $)	Sep. 30, 2013
Expected future amortization expense [Abstract]	'
2013	$1,419
2014	5,676
2015	5,676
2016	5,676
2017	3,446
Thereafter	3,738
Total Amortization Expenses	$25,631

Note_6_Leases_Details

Note 6 - Leases (Details) (USD $)	9 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
				Assets Held under Capital Leases [Member]	Assets Held under Capital Leases [Member]	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]
Note 6 - Leases (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Operating Leases, Rent Expense	$578,313	$528,360	'	'	'	'	'	'	'
Debt Instrument, Periodic Payment	'	'	'	'	'	2,127	2,987	4,612	11,902
Capital Leased Assets, Gross	1,568,466	'	1,570,337	'	'	'	'	'	'
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation	834,699	'	653,529	'	'	'	'	'	'
Depreciation	1,216,745	1,123,869	'	160,933	158,857	'	'	'	'
Interest Expense, Lessee, Assets under Capital Lease	$38,442	$49,725	'	'	'	'	'	'	'

Note_6_Leases_Details_Future_m

Note 6 - Leases (Details) - Future minimum lease payments for non-cancelable operating leases (USD $)	Sep. 30, 2013
Future minimum lease payments for non-cancelable operating leases [Abstract]	'
2013	$143,432
2014	612,872
2015	629,286
2016	646,147
2017	488,075
Thereafter	308,444
Total Minimum Lease Payments	$2,828,256

Note_6_Leases_Details_Future_m1

Note 6 - Leases (Details) - Future minimum capital lease payments (USD $)	Sep. 30, 2013	Dec. 31, 2012
Future minimum capital lease payments [Abstract]	'	'
2013	$64,884	'
2014	254,778	'
2015	222,251	'
2016	215,148	'
2017	138,149	'
Total minimum lease payments	895,210	'
Less amount representing interest	-94,284	'
Present value of minimum lease payments	800,926	'
Less current portion	-207,514	-203,503
Long-term lease payments	$593,412	$729,567

Note_7_Agreements_and_Commitme1

Note 7 - Agreements and Commitments (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Disclosure Text Block Supplement [Abstract]	'	'
Defined Benefit Plan, Contributions by Employer	$11,902	$17,323

Note_8_Income_Taxes_Details

Note 8 - Income Taxes (Details) (USD $)	Sep. 30, 2013
United States [Member]	'
Note 8 - Income Taxes (Details) [Line Items]	'
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$3,685,000
Danish Tax [Member]	'
Note 8 - Income Taxes (Details) [Line Items]	'
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	980,000
German Tax [Member]	'
Note 8 - Income Taxes (Details) [Line Items]	'
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	110,000
Singapore Tax [Member]	'
Note 8 - Income Taxes (Details) [Line Items]	'
Deferred Tax Assets, Operating Loss Carryforwards, Foreign	$60,000

Note_8_Income_Taxes_Details_De

Note 8 - Income Taxes (Details) - Deferred tax asset (liabilities) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Deferred tax asset (liabilities) [Abstract]	'	'
Vacation accrual	$4,093	$4,093
Allowance for doubtful Accounts	243,314	243,314
Reserve for obsolete inventory	32,844	19,925
Net current tax assets	280,251	267,332
Business tax credit carryover	25,379	25,379
Net operating loss carryover	1,906,914	856,517
Excess of book over tax depreciation	-810,526	-805,949
Long term tax asset	$1,121,767	$75,947

Note_8_Income_Taxes_Details_Re

Note 8 - Income Taxes (Details) - Reconciliation of income tax expense (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Reconciliation of income tax expense [Abstract]	'	'	'	'	'
Computed tax at expected statutory rate	'	'	($1,335,240)	($346,516)	'
State and local income taxes, net of federal benefits	'	'	-15,743	-5,349	'
Non-deductible expenses	'	'	205,498	3,768	'
Non-US income taxed at different rates	'	'	100,735	3,203	'
Other items	'	'	-557	-16,492	'
Income tax expense (benefit)	($303,784)	($221,886)	($1,045,307)	($361,386)	($361,386)

Note_8_Income_Taxes_Details_Co

Note 8 - Income Taxes (Details) - Components of income tax expense (benefit) from continuing operations (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Components of income tax expense (benefit) from continuing operations [Abstract]	'	'	'	'	'
Danish	'	'	$0	'	$152,458
Federal	'	'	0	'	-145,020
State	'	'	0	'	-45,547
Current tax expense	'	'	0	'	-38,109
Deferred tax expense (benefit) arising from:	'	'	'	'	'
Excess of tax over financial accounting depreciation	'	'	0	'	71,129
Net operating loss carryover	'	'	-1,032,389	'	-310,138
Allowance for doubtful accounts	'	'	0	'	-88,820
Reserve for obsolete inventory	'	'	-12,918	'	4,552
Deferred tax expense	'	'	-1,045,307	'	-323,277
Income tax expense (benefit)	($303,784)	($221,886)	($1,045,307)	($361,386)	($361,386)

Note_9_Earnings_Per_Share_Deta

Note 9 - Earnings Per Share (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Note 9 - Earnings Per Share (Details) [Line Items]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	2,564,130	2,044,130
Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants (in Shares)	7,025,575	6,625,575
Parent Company [Member] | Minimum [Member]	'	'
Note 9 - Earnings Per Share (Details) [Line Items]	'	'
Investment Options, Exercise Price	1.5	1.5
Parent Company [Member] | Maximum [Member]	'	'
Note 9 - Earnings Per Share (Details) [Line Items]	'	'
Investment Options, Exercise Price	4.06	4.06
Minimum [Member]	'	'
Note 9 - Earnings Per Share (Details) [Line Items]	'	'
Investment Options, Exercise Price	1.5	1.5
Maximum [Member]	'	'
Note 9 - Earnings Per Share (Details) [Line Items]	'	'
Investment Options, Exercise Price	3.6	3.6

Note_9_Earnings_Per_Share_Deta1

Note 9 - Earnings Per Share (Details) - Amounts used in computing earnings per share (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Amounts used in computing earnings per share [Abstract]	'	'	'	'
Net Loss attributable to LiqTech International Inc. (in Dollars)	($903,956)	($427,872)	($2,881,869)	($657,779)
Weighted average number of common shares used in basic earnings per share	24,511,500	24,111,500	24,329,082	23,488,208
Effect of dilutive securities, stock options and warrants	0	0	0	0
Weighted average number of common shares and potentially dilutive securities	24,511,500	24,111,500	24,329,082	23,488,208

Note_10_Stockholders_Equity_De

Note 10 - Stockholders' Equity (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

48 Months Ended

50 Months Ended

15 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2016

Mar. 07, 2017

Mar. 31, 2014

Sep. 30, 2013

Sep. 30, 2013

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Exercisable Warrants [Member]

Warrant A [Member]

Warrant B [Member]

Warrant C [Member]

Warrant [Member]

Director [Member]

Note 10 - Stockholders' Equity (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares Authorized

100,000,000

'

100,000,000

'

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Par or Stated Value Per Share (in Dollars per share)

$0.00

'

$0.00

'

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares, Issued (in Shares)

24,811,500

'

24,811,500

'

24,111,500

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares, Outstanding

24,811,500

'

24,811,500

'

24,111,500

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Issued for Services

'

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, Issued for Services (in Dollars)

'

'

$320,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)

'

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in Dollars per share)

'

'

$1.50

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Restricted Stock Award, Gross

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

960,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number

'

'

'

'

'

'

33,334

133,333

133,333

'

'

'

'

'

'

'

'

Deferred Compensation Share-based Arrangements, Liability, Current (in Dollars)

'

'

'

'

'

675,556

'

'

'

'

'

'

'

'

'

'

'

Allocated Share-based Compensation Expense (in Dollars)

276,969

32,602

1,051,857

97,805

'

284,444

'

'

'

613,057

97,805

'

'

'

'

'

'

Class of Warrant or Right, Outstanding

7,025,575

'

7,025,575

'

'

'

'

'

'

'

'

6,500,000

'

'

'

'

'

Investment Warrants, Exercise Price (in Dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

$1.50

$4.06

$2.35

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number

2,042,753

'

2,042,753

'

'

'

'

'

'

'

'

'

'

125,575

400,000

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number

521,377

'

521,377

'

'

'

'

'

'

'

'

'

'

'

'

200,000

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in Dollars per share)

$1.15

'

$1.15

'

'

'

'

'

'

'

'

'

'

'

'

$2.35

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)

468,539

'

468,539

'

'

'

'

'

'

1,154,619

'

'

'

'

'

118,800

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'

'

'3 years 102 days

'

'

'

'

'

'

'

'

'

'

'

'

'6 months

'

Share-based Compensation (in Dollars)

'

'

1,051,857

97,805

'

284,444

'

'

'

328,613

97,805

'

'

'

'

118,800

'

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.7

'

Warrants Not Settleable in Cash, Fair Value Disclosure (in Dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

349,389

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

2,564,130

'

2,564,130

'

1,964,130

'

'

'

'

2,564,130

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

'

'

$2.48

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value (in Dollars)

$700,375

'

$700,375

'

$0

'

'

'

'

'

'

'

'

'

'

'

'

Note_10_Stockholders_Equity_De1

Note 10 - Stockholders' Equity (Details) - Assumptions used to calculate the fair values of stock options (Minimum [Member])	9 Months Ended
	Sep. 30, 2013
Minimum [Member]	'
Note 10 - Stockholders' Equity (Details) - Assumptions used to calculate the fair values of stock options [Line Items]	'
Expected term (Years)	'4 years
Volatility	40.74%
Risk free interest rate	0.67%
Dividend yield	0.00%

Note_10_Stockholders_Equity_De2

Note 10 - Stockholders' Equity (Details) - Options outstanding under the Companybs stock option plans (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Note 10 - Stockholders' Equity (Details) - Options outstanding under the Companybs stock option plans [Line Items]	'	'
Number Outstanding (in Shares)	2,564,130	1,964,130
Weighted Average Remaining Contractual Life (years)	'1 year 324 days	'2 years 54 days
Weighted Average Exercise Price	$2.62	$2.70
Number Exercisable (in Shares)	2,042,753	'
Weighted Average Exercise Price	$2.65	'
Price Range 1 [Member]	'	'
Note 10 - Stockholders' Equity (Details) - Options outstanding under the Companybs stock option plans [Line Items]	'	'
Range of Exercise Price, Upper	$1.50	'
Number Outstanding (in Shares)	452,500	'
Weighted Average Remaining Contractual Life (years)	'1 year 146 days	'
Weighted Average Exercise Price	$1.50	'
Number Exercisable (in Shares)	452,500	'
Weighted Average Exercise Price	$1.50	'
Price Range 2 [Member]	'	'
Note 10 - Stockholders' Equity (Details) - Options outstanding under the Companybs stock option plans [Line Items]	'	'
Range of Exercise Price, Upper	$2.35	'
Number Outstanding (in Shares)	600,000	'
Weighted Average Remaining Contractual Life (years)	'3 years 6 months	'
Weighted Average Exercise Price	$235	'
Number Exercisable (in Shares)	150,000	'
Weighted Average Exercise Price	$235	'
Price Range 3 [Member]	'	'
Note 10 - Stockholders' Equity (Details) - Options outstanding under the Companybs stock option plans [Line Items]	'	'
Range of Exercise Price, Lower	$3	'
Range of Exercise Price, Upper	$3.60	'
Number Outstanding (in Shares)	1,511,630	'
Weighted Average Remaining Contractual Life (years)	'1 year 156 days	'
Weighted Average Exercise Price	$3.06	'
Number Exercisable (in Shares)	1,440,253	'
Weighted Average Exercise Price	$3.04	'

Note_10_Stockholders_Equity_De3

Note 10 - Stockholders' Equity (Details) - Status of the options granted and changes during the year (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Status of the options granted and changes during the year [Abstract]	'	'
Shares	2,564,130	1,964,130
Weighted Average Exercise Price (in Dollars per share)	$2.62	$2.70
Average Remaining Life	'1 year 324 days	'2 years 54 days
Intrinsic Value (in Dollars)	$700,375	$0
Vested and expected to vest	2,564,130	'
Vested and expected to vest (in Dollars per share)	$2.62	'
Vested and expected to vest	'1 year 324 days	'
Vested and expected to vest (in Dollars)	700,375	'
Exercisable end of period	2,042,753	'
Exercisable end of period (in Dollars per share)	$2.65	'
Exercisable end of period	'1 year 229 days	'
Exercisable end of period (in Dollars)	$565,375	'
Granted	600,000	'
Granted (in Dollars per share)	$2.35	'
Granted	'3 years 6 months	'

Note_11_Significant_CustomersC2

Note 11 - Significant Customers/Concentration (Details)	9 Months Ended
	Sep. 30, 2012
Note 11 - Significant Customers/Concentration (Details) [Line Items]	'
Number of Major Customers	4
Major Customer 1 [Member]	'
Note 11 - Significant Customers/Concentration (Details) [Line Items]	'
Concentration Risk, Percentage	16.00%
Major Customer 3 [Member]	'
Note 11 - Significant Customers/Concentration (Details) [Line Items]	'
Concentration Risk, Percentage	9.00%
Major Customer 2 [Member]	'
Note 11 - Significant Customers/Concentration (Details) [Line Items]	'
Concentration Risk, Percentage	9.00%
Major Customer 4 [Member]	'
Note 11 - Significant Customers/Concentration (Details) [Line Items]	'
Concentration Risk, Percentage	4.00%

Note_11_Significant_CustomersC3

Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region [Line Items]	'	'	'	'
Net sales	$2,949,605	$3,115,471	$9,154,674	$13,410,527
US and Canada [Member]	'	'	'	'
Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region [Line Items]	'	'	'	'
Net sales	736,958	1,164,634	2,264,368	4,629,240
Australia [Member]	'	'	'	'
Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region [Line Items]	'	'	'	'
Net sales	55,093	95,186	223,483	144,100
South America [Member]	'	'	'	'
Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region [Line Items]	'	'	'	'
Net sales	4,679	31,214	30,058	290,191
Asia [Member]	'	'	'	'
Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region [Line Items]	'	'	'	'
Net sales	493,542	328,325	1,645,025	1,148,140
Europe [Member]	'	'	'	'
Note 11 - Significant Customers/Concentration (Details) - Net sales by geographical region [Line Items]	'	'	'	'
Net sales	$1,659,333	$1,496,112	$4,991,740	$7,198,856

Note_11_Significant_CustomersC4

Note 11 - Significant Customers/Concentration (Details) - Sales by product line (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Net sales	$2,949,605	$3,115,471	$9,154,674	$13,410,527
Ceramic Diesel Particulate [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Net sales	1,386,565	1,909,013	4,858,841	9,765,972
Liquid Filters [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Net sales	1,440,849	1,042,101	3,679,719	3,328,719
Kiln Furniture [Member]	'	'	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'	'	'
Net sales	$122,191	$164,357	$616,114	$315,836

Note_12_Subsequent_Event_Detai

Note 12 - Subsequent Event (Details) (USD $)	9 Months Ended				0 Months Ended	1 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Oct. 11, 2013	Oct. 11, 2013	Oct. 11, 2013	Sep. 30, 2013
			Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
			Employee Stock Option [Member]	Warrant [Member]
Note 12 - Subsequent Event (Details) [Line Items]	'	'	'	'	'	'
Proceeds from Stock Options Exercised (in Dollars)	'	'	'	'	$4,051,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	'	'	$1.50	$1.50	$1.50	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)	300,000	'	'	'	75,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised (in Shares)	'	'	'	'	2,626,000	'
Proceeds from Warrant Exercises (in Dollars)	'	'	'	'	'	$450,000
Common Stock, Shares, Issued (in Shares)	24,811,500	24,111,500	'	'	2,701,000	'
Share Price	'	'	'	'	$2.70	'