NetTalk.com (NTLK) Inactive 10-Q/A15 Oct 132013 Q1 Quarterly report (amended)Financial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2013	15-May-13
Document Information [Line Items]
Entity Registrant Name	NET TALK.COM, INC.
Entity Central Index Key	1383825
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	NTLK
Entity Common Stock, Shares Outstanding		61,309,313
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-13
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2013

Balance_Sheet

Balance Sheet (USD $)	Mar. 31, 2013	Dec. 31, 2012
Assets
Cash and cash equivalents	$29,050	$96,347
Restricted cash	115,530	115,259
Accounts receivable, net	350,509	472,233
Inventory	1,240,741	1,467,774
Prepaid expenses and other current assets	200,785	284,908
Total current assets	1,936,615	2,436,521
Property and equipment, net	2,928,762	2,980,068
Intangible assets, net	196,753	193,007
Other assets	37,253	37,253
Total assets	5,099,383	5,646,849
Liabilities and Equity
Accounts payable	2,258,240	2,211,622
Accrued dividends	1,451,116	1,301,116
Accrued liabilities	691,043	477,743
Deferred revenue	2,289,168	2,246,052
Senior debentures	15,595,695	15,365,336
Demand notes	400,000	275,000
Total current liabilities	22,685,262	21,876,869
Mortgage payable	1,400,000	1,000,000
Total liabilities	24,085,262	22,876,869
Redeemable preferred stock, $.001 par value, 10,000,000 shares authorized, 500 issued and outstanding as of March 31, 2013 and December 31, 2012.	5,647,573	6,379,016
Stockholders' Deficit
Common stock, $.001 par value Authorized: 300,000,000 shares Issued: 60,251,355 shares at March 31, 2013 60,251,355 shares at December 31, 2012	60,260	60,260
Additional paid in capital	33,665,863	33,084,420
Retained (deficit) earnings	-58,359,575	-56,753,716
Total stockholders' deficit	-24,633,452	-23,609,036
Total liabilities, redeemable preferred stock and stockholders' deficit	$5,099,383	$5,646,849

Balance_Sheet_Parenthetical

Balance Sheet (Parenthetical) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Redeemable preferred stock, par value (in dollars per share)	$0.00	$0.00
Redeemable preferred stock, shares authorized	10,000,000	10,000,000
Redeemable preferred stock, shares issued	500	500
Redeemable preferred stock, shares outstanding	500	500
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	60,251,355	60,251,355

Statements_of_Operations_and_C

Statements of Operations and Comprehensive Income (Loss) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Revenues
Sale of DUO products	$317,601	$347,908
Renewals and access charges	1,137,295	640,987
Other	98,369	67,426
Total revenue	1,553,265	1,056,321
Cost of sales
Cost of DUO products	503,624	645,753
Network and carrier charges	742,888	576,261
Other	103,072	190,283
Total cost of sales	1,349,584	1,412,297
Gross margin	203,681	-355,976
Expenses
Advertising and marketing	93,112	429,243
Compensation and benefits	374,423	321,996
Professional fees	114,185	141,635
Depreciation and amortization	77,463	62,559
Research and development	296,003	337,393
General and administrative expenses	482,415	582,490
Total operating expenses	1,437,601	1,875,316
Loss from operations	-1,233,920	-2,231,292
Other (expenses) income:
Interest expense	-371,939	-1,301,969
Interest income	0	248
Total other (expense)	-371,939	-1,301,721
Loss before income tax	-1,605,859	-3,533,013
Income tax (expense) benefit	0	0
Net loss and comprehensive loss	($1,605,859)	($3,533,013)
Basic and diluted loss per common share (in dollars per share)	($0.03)	($0.08)

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
Statements of Cash Flows (USD $)	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	($1,605,859)	($3,533,013)
Adjustments to reconcile net (loss) to net cash used in operating activities:
Depreciation and amortization	77,463	62,559
Amortization of discount on debt	230,359	993,985
Recognition of deferred revenue	-1,190,568	-782,343
Changes in operating assets and liabilities :
Restricted cash	-271	-19,379
Accounts receivable	121,724	-226,360
Inventories	227,033	192,074
Prepaid expenses	84,123	8,380
Deferred revenues	1,233,684	1,050,706
Accounts payable	46,618	223,840
Accrued liabilities	213,300	373,300
Net cash used in operating activities	-562,394	-1,656,251
Cash Flows From Investing Activities
Purchase of property and equipment	-8,446	-56,511
Investment in intangible assets	-21,457	0
Net cash used in investing activities	-29,903	-56,511
Cash Flows From Financing Activities
Proceeds from demand notes	125,000	650,010
Proceeds from mortgage note	400,000	0
Issue of common stock	0	34,834
Net cash provided by financing activities	525,000	684,844
Net Decrease in Cash and Cash Equivalents	-67,297	-1,027,918
Cash and cash equivalents - beginning of period	96,347	1,539,263
Cash and cash equivalents - end of period	$29,050	$511,345

Nature_of_Business_Operations

Nature of Business Operations	3 Months Ended
Nature of Business Operations	Mar. 31, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – Nature of Business Operations

	NET TALK.COM, INC. (“NetTalk” or the “Company”) was incorporated on May 1, 2006 under the laws of the State of Florida, under the name Discover Screens Inc. On September 10, 2008 the Company changed its name to NetTalk.com Inc. We are a telephone company, who provides sells and supplies commercial and residential telecommunication services, including services utilizing voice over internet protocol (“VoIP”) technology, session initiation protocol (“SIP”) technology, wireless fidelity technology, wireless maximum technology, marine satellite services technology, and other similar type technologies. Our main products are the DUO; DUO II and DUOWIFI, analog telephone adapters that provide connectivity for analog telephones and faxes to home, home office or corporate local area networks (“LAN”). Our DUO products and their related services are a cost effective solution for individuals, small businesses and telecommuters connecting to any analog telephone, fax or private branch exchange (“PBX”). Our DUO products provide one USB port, one Ethernet port and one analog telephone port. A full suite of internet protocol features is available to maximize universal connectivity. In addition, analog telephones attached to our DUO products are able to use advanced calling features such as call forwarding, caller ID, 3-way calling, call holding, call retrieval, and call transfer.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2 - Summary of Significant Accounting Policies

	Basis of presentation

	The accompanying unaudited interim financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States (“GAAP”) and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC) for reporting of interim financial information. Pursuant to such rules and regulations, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. However, the unaudited condensed financial information includes all adjustments which are, in the opinion of management, necessary to fairly present the financial position and the results of operations for the interim periods presented. The operations for the three months ended March 31, 2013 are not necessarily indicative of the results for the year ending December 31, 2013.

	The balance sheet as of December 31, 2012 was derived from audited financial statements included in our 2012 Annual Report on Form 10-K but does not include all disclosures required by GAAP. These consolidated financial statements should be read in conjunction with our December 31, 2012 consolidated financial statements included in our 2012 Annual Report on Form 10-K and the notes to the financial statements included therein, filed with the Securities and Exchange Commission.

	Use of Estimates

	The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the amounts reported in the financial statements and footnotes. Significant estimates inherent in the preparation of our financial statements include developing fair value measurements upon which to base our accounting for acquisitions of intangible assets and issuances of financial instruments, including our common stock. Our estimates also include developing useful lives for our tangible and intangible assets and cash flow projections upon which we determine the existence of, or the measurements for, impairments. In all instances, estimates are made by competent employees under the supervision of management, based upon the current circumstances and the best information available. Actual results could differ significantly from these estimates and assumptions, and the differences could be material.

	Risk factors

	Our Form 10 Q contains forward-looking statements within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. Reference is made in particular to the description of our plans and objectives for future operations, assumptions underlying such plans and objectives and other forward-looking statements included in this section, “Item 1 Business,” “Item 2 Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and in other places in this Annual Report. Such statements may be identified by the use of forward-looking terminology such as “may,” “will”, “expect”, “believe”, “estimate”, “anticipate”, “intend”, “continue”, or similar terms, variations of such terms or the negative of such terms. Such statements are based on management’s current expectations and are subject to a number of factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements. We expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking statements contained herein to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances on which any such statement is based. Factors that could cause such results to differ materially from those described in the forward-looking statements include, but are not limited to, those set forth below.

	Our business faces many risks. We believe the risks described below are the material risks we face. However, the risks described below are not the only risks we face. Additional unknown risks or risks that we currently consider immaterial may also impair our business operations. If any of the events or circumstances described below actually occurs, our business, financial condition or results of operations could suffer, and the trading price of our shares of common stock could decline significantly. Investors should consider the specific risk factors discussed below, together with the “Special Note Regarding Forward-Looking Information” and the other information contained in this Quarterly Report on Form 10-Q and the other documents that we will file from time to time with the SEC.

	RISKS RELATED TO OUR BUSINESS

	We have never sustained profits and our losses could continue. Without sufficient additional capital to repay our indebtedness, we may be required to significantly scale back our operations, significantly reduce our headcount, seek protection under the provisions of the U.S. Bankruptcy Code, and/or discontinue many of our activities which could negatively affect our business and prospects. Our current capital raising efforts may not be successful in raising additional capital on favorable terms, or at all.

	We recorded net losses of $1,605,859 and $3,533,013 for the three month ended March 31, 2013 and 2012, respectively; net losses of $14,715,006 and $28,249,635, for the years ended December 31, 2012 and 2011, respectively; net losses of $1,367,216 for the three months ended December 31, 2010 and for fiscal year ended September 30, 2010 we recorded net losses of $6,399,963. As of March 31, 2013, we were indebted for $15,595,695 in current senior debentures, $400,000 in demand notes and $1,400,000 in long term mortgage debt.

	While we believe that our current cash resources, together with anticipated cash flows from operating activities, will be sufficient to fund our operations, including interest payments, in 2013, they will not be sufficient to fund repayment of principal on our outstanding indebtedness in 2013. Further, we do not anticipate having sufficient cash and cash equivalents to repay the debt should the senior debentures or mortgage debt lenders accelerate the maturity date of outstanding debt, and we would be forced to seek alternative sources of financing. In light of these circumstances, we will need to seek additional capital through public or private debt or equity financings.

	However, there are no assurances that those efforts will be successful or that additional capital will be available on terms that do not adversely affect our existing stockholders or restrict our operations, if it is available at all. If we raise additional funds through the issuance of debt securities, these securities could have rights that are senior to holders of our common stock and could include different financial covenants, restrictions, and financial ratios. The conversion of the convertible notes resulted in substantial dilution to our stockholders and any additional equity financing would also likely be substantially dilutive to our stockholders, particularly in light of the prices at which our common stock has been recently trading. In addition, if we raise additional funds through the sale of equity securities, new investors could have rights senior to our existing stockholders. The terms of any future financings may restrict our ability to raise additional capital, which could delay or prevent the further development or marketing of our products and services. Our need to raise capital before the repayment of our debt becomes due may require us to accept terms that may harm our business or be disadvantageous to our current stockholders, particularly in light of the current illiquidity and instability in the global financial markets.

	Going concern and management’s plans

	The presentation of financial statements in accordance with GAAP contemplates that operations will be sustained for a reasonable period. However, we have incurred operating losses of $1,605,859 and $3,533,013 during the three months ended March 31, 2013 and 2012, respectively. The company is also highly leveraged with $15,995,695 in senior debentures and demand notes and $1,400,000 in mortgage debt. In addition, during these periods, we used cash of $562,394 and $1,656,251, respectively, in support of our operations. As more fully discussed in Note 6, we have material redemption requirements associated with our senior debentures and demand notes, due during the year ended December 31, 2013. Since our inception, we have been substantially dependent upon funds raised through the sale of preferred stock and warrants to sustain our operating and investing activities. These are conditions that raise substantial doubts about our ability to continue as a going concern for a reasonable period.

	If future defaults occur under the senior debentures or mortgage agreement, the Company does not anticipate having sufficient cash and cash equivalents to repay the debt under these agreements should it be accelerated and would be forced to restructure these agreements and/or seek alternative sources of financing. There can be no assurances that restructuring of the debt or alternative financing will be available on acceptable terms or at all. In the event of an acceleration of the Company’s obligations under the senior debentures or mortgage agreement and the Company’s failure to pay the amounts that would then become due, the senior debenture lender and mortgage agreement lender could seek to foreclose on the Company’s assets.

	In order for the Company to meet the debt repayment requirements under the senior debentures and mortgage agreement, the Company will need to raise additional capital by refinancing its debt, raising equity capital or selling assets. Uncertainty in future credit markets may negatively impact the Company’s ability to access debt financing or to refinance existing indebtedness in the future on favorable terms, or at all. If additional capital is raised through the issuance of debt securities or other debt financing, the terms of such debt may include different financial covenants, restrictions, and financial ratios other than what the Company currently operates under. Any equity financing transaction could result in additional dilution to the Company’s existing stockholders.

	During the first quarter of 2013, the company received $400,000 of funding from an additional advance on a promissory note on the mortgage from 1080 NW 163 Drive, LLC. Notwithstanding the additional funding, our ability to continue as a going concern for a reasonable period is dependent upon achieving our management’s plan for the company generating profitable operations. We cannot give any assurances regarding the success of management’s plan. Our financial statements do not include any adjustments relating to recoverability of recorded assets or liabilities that may be necessary should we be unable to continue as a going concern.

	On February 15, 2013 and April 10, 2013 we received additional advances of $100,000 and $75,000 from 1080 NW 163rd Drive, LLC. These advances are not evidenced by a formal promissory note. The additional advances of $100,000 and $75,000 accrue interest at 8% per year, and were payable in full on June 9, 2013. These notes are now in default.

	On May 31, 2013, the Company issued to Samer Bishay a $300,000 face value, 5% Secured Convertible Promissory Note, due December 1, 2013. This note is convertible into shares of the Company’s common stock at a rate of $0.08 per share, for a total of 3,750,000 common shares. This note has a second priority security interest, junior in priority only to the holder of the first priority interest, to all real property of the Company and any and all cash proceeds and/or noncash proceeds of any of the foregoing, including, without limitation, insurance proceeds, and all supporting obligations and the security therefore or for any right to payment.

	On July 15, 2013, the Company issued to Samer Bishay a $200,000 face value, 5% Secured Convertible Promissory Note, due January 15, 2014. This note is convertible into shares of the Company’s common stock at a rate of $0.08 per share, for a total of 2,500,000 common shares. This note has a second priority security interest, junior in priority only to the holder of the first priority interest, to all real property of the Company and any and all cash proceeds and/or noncash proceeds of any of the foregoing, including, without limitation, insurance proceeds, and all supporting obligations and the security therefor or for any right to payment.

	On February 19, 2013, August 9, 2013, August 14, 2013 and September 3, 2013, the Company’s CEO advanced the Company $25,000, $5,000, $20,000 and $25,000 respectively. These advances are not evidenced by a formal promissory note. These advances were for working capital, are non-interest bearing and are due on demand. Interest will be imputed on these notes at current market rates.

	On April 22, 2013 and May 3, 2013 we received advances from Vicis in the amount of $50,000 and $25,000, respectively, both due on demand. These advances are not evidenced by formal promissory notes.

	On July 7, 2013, August 9, 2013, August 9, 2013, August 15, 2013 and August 22, 2013 we received $111,000, $111,000, $55,000, $75,000, and $125,000 respectively, for working capital from an outside party. These notes are due on demand and is non-interest bearing. Interest will be imputed on these notes at current market rates.

	Our business may be affected by factors outside our control

	Our ability to increase sales and to profitably distribute and sell our products and services is subject to a number of risks, including changes in our business relationships with our principal distributors, competitive risks such as the entrance of additional competitors into our markets, pricing and technological competition, risks associated with the development and marketing of new products and services in order to remain competitive and risks associated with changing economic conditions and government regulation. Our inability to overcome these risks could materially and adversely affect our operations.

	Cash and Cash Equivalents

	We consider all highly liquid cash balances and debt instruments with an original maturity of three months or less to be cash equivalents. We maintain cash balances in domestic and Canadian bank accounts; the balances in our domestic accounts may at times exceed the FDIC limits. Management believes cash and cash equivalent balances are not exposed to significant credit risk due to the financial position of the depository institutions in which these deposits are held.

	Accounts receivables

	In December 2011, we entered into an accounts receivable factoring arrangement with a financial institution (the “Factor”). Pursuant to the terms of this arrangement, from time to time we may sell to the Factor certain of our accounts receivable balances on a non-recourse basis for credit approved accounts. The Factor shall then remit 80% of the accounts receivable balance, with the remaining balance, less fees to be forwarded once the Factor collects the full accounts receivable balance from the customer. Factoring fees range from 7.3% to 9% of the face value of the invoice factored, determined by the number of days required for collection of the invoice. We expect to use this factoring arrangement periodically to assist with general working capital requirements.

	We also grant to the factor, as security for all present and future obligations owing to factor, a continuing security interest in all of our existing and later acquired receivables.

Inventory

Inventories are recorded at the lower of cost or net realizable value.

		March 31,		December 31,
		2013		2012

Productive material, work in process and supplies		$	654,250	$	869,740
Finished products			586,491		598,034
Total		$	1,240,741	$	1,467,774

During the three months ended March 31, 2013 and for the year ended December 31, 2012, we evaluated our inventory for impairments in accordance with our lower of cost or net realizable value analyses. Based on our analysis no impairments were deemed necessary to our finished goods inventories.

At March 31, 2013, $113,305 of our finished goods inventory is held on consignment at one of our distributors.

Fair Value of Financial Instruments

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of valuation hierarchy are defined as follows:

Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Financial instruments, as defined in the Accounting Standards Codification (“ASC”) 825 Financial Instruments, consist of cash, evidence of ownership in an entity, and contracts that both (i) impose on one entity a contractual obligation to deliver cash or another financial instrument to a second entity, or to exchange other financial instruments on potentially unfavorable terms with the second entity, and (ii) conveys to that second entity a contractual right (a) to receive cash or another financial instrument from the first entity, or (b) to exchange other financial instruments on potentially favorable terms with the first entity. Accordingly, our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, secured convertible debentures, and derivative financial instruments. The carrying amounts of debt obligations approximate their fair values as the terms are comparable to terms currently offered by local lending institutions for arrangements with similar terms to industry peers with comparable credit characteristics.

We carry cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities at historical costs since their respective estimated fair values approximate carrying values due to their current nature. We also carry convertible debentures and redeemable preferred stock at historical cost.

Derivative financial instruments, as defined in ASC 815-10-15-83 Derivatives and Hedging, consist of financial instruments or other contracts that contain a notional amount and one or more underlying (e.g. interest rate, security price or other variable), require no initial net investment and permit net settlement. Derivative financial instruments may be free-standing or embedded in other financial instruments. Further, derivative financial instruments are initially, and subsequently, measured at fair value and recorded as liabilities or, in rare instances, assets.

Property and Equipment

Property, equipment and telecommunication equipment includes acquired assets which consist of buildings, network equipment, computer hardware, furniture, and software. All of our equipment is stated at cost with depreciation calculated using the straight line method over the estimated useful lives of related assets, which ranges from three to five years. The costs associated with major improvements are capitalized while the cost of maintenance and repairs is charged to operating expenses.

Intangible Assets

Our intangible assets were recorded at acquisition cost, which encompassed estimates of their respective and their relative fair values, as well as estimates of the fair value of consideration that we issued. We amortize our intangible assets using the straight-line method over lives that are predicated on contractual terms or over periods we believe the assets will have utility.

Revenue Recognition

We derive revenue from (i) product sales and (ii) telecom services. All revenues are recognized in accordance with ASC 605, Revenue Recognition and SAB 104 as follows: when evidence of an arrangement exists, in the case of products, when the product is shipped to a customer, or in the case of telecom services, when the service is used by the consumer, when the fee is fixed or determinable and finally when we have concluded that amounts are collectible from the customers. Shipping costs billed to customers are included as a component of product sales; with the associated cost of shipping included as a component in cost of product sales.

Operating revenue consists of customer equipment sales of our products the NetTalk DUO (“DUO”); DUO II and DUO WIFI, telecommunication service revenues and shipping and handling revenues.

Our DUO products provides for revenue recognition from the sale of the device and from the sale of telephone service. The initial year of telephone service is included in the sale price at time of sale and billed subsequently thereafter. Therefore, revenue recognition on our DUO products are fully recognized at the time of our customer equipment sale, and the one year telephone service is amortized over a 12 month cycle. Subsequent renewals of the annual telephone service are amortized over the corresponding 12 months cycle.

International calls are billed as earned from our customers. International calls are prepaid and customers account is debited as minutes are used and earned.

Impairments and Disposals

We evaluate our tangible and definite-lived intangible assets for impairment annually or more frequently in the presence of circumstances or trends that may be indicators of impairment. Our evaluation is a two-step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, we compare the carrying values to the related fair values and, if lower, record an impairment adjustment. For purposes of fair value, we generally use replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates for intangible assets.

Research and Development and Software Costs

We expense research and development costs, as these costs are incurred. We account for our offering-related software development costs as costs incurred internally in creating a computer software product and are charged to expense when incurred as research and development until technological feasibility has been established for the product. Technological feasibility is established upon completion of a detail program design or, in its absence, completion of a working model. Thereafter, all software development costs shall be capitalized and subsequently reported at the lower of unamortized cost or net realizable value. Development costs are amortized based on current and future revenue for each product with an annual minimum equal to the straight-line amortization over the remaining estimated economic life of the product. At this time our main products, the DUO, DUO II and DUOWIFI are being sold in the market place. Therefore, research and development cost reported in our financial statements relates to pre–marketing costs and are expensed accordingly.

		Three Months Ended
		March 31,		March 31,
		2013		2012
Components of research and development:

Product development and engineering		$	7,528	$	37,282
Payroll and benefits			288,475		300,111
		$	296,003	$	337,393

Reclassification

Certain reclassifications have been made to prior years financial statements in order to conform to the current quarter’s presentation.

Share-Based Payment Arrangements

We apply the grant date fair value method to our share–based payment arrangements with employees and consultants. Share–based compensation cost to employees is measured at the grant date fair value based on the value of the award and is recognized over the service period. Share–based payments to non–employees are recorded at fair value on the measurement date and reflected in expense over the service period.

Stock Option Plans

In 2009, 2011 and 2012, NetTalk adopted various Stock Option Plans which is intended to advance the interests of the Company’s shareholders by enhancing the Company’s ability to attract, retain and motivate personnel who make (or are expected to make) important contributions to the Company by providing such persons with equity ownership opportunities and performance-based incentives and thereby better aligning the interests of such persons with those of the Company’s shareholders. All of the Company’s employees, officers, and directors, and those Company’s consultants and advisors (i) that are natural persons and (ii) who provides bona fide services to the Company not connected to a capital raising transaction or the promotion or creation of a market for the Company’s securities, are eligible to be granted options or restricted stock awards under the Plan.

On November 15, 2009, NetTalk adopted the 2010 Stock Option Plan. The maximum aggregate number of shares of the Company’s common stock that may be issued under the Plan is 10,000,000 shares of the Company’s common stock. During 2010, we issued 10,000,000 shares of common stock to our employees. The shares are compensatory in nature and are fully vested. We have valued the shares consistent with fair value at the time of issuance including and adjusted for ownership restrictions.

On June 15, 2011, NetTalk adopted the 2011 Stock Option Plan. The maximum aggregate number of shares of the Company’s common stock that may be issued under the Plan is 20,000,000 shares of the Company’s common stock. During 2012, we issued 20,000,000 shares of common stock to our employees. The shares are compensatory in nature and are fully vested. We have valued the shares consistent with fair value at the time of issuance including and adjusted for ownership restrictions.

On July 25, 2012, NetTalk adopted the 2012 Stock Option Plan. The maximum aggregate number of shares of the Company’s common stock that may be issued under the Plan is 20,000,000 shares of the Company’s common stock. On July 25, 2012, we issued 471,500 shares of common stock to our employees and vendors as part of our 2012 Stock Option Plan. The shares are compensatory in nature and are fully vested. We have valued the shares consistent with fair value at the time of issuance including and adjusted for ownership restrictions.

Certain risks and concentration

Our largest manufacturer accounted for approximately 52% and 36% of our cost of goods sold for the three months ended March 31, 2013 and 2012, respectively.

One of our customers presently operates under a “Consignment Agreement”. Under the agreement we sell and ship merchandise to our customer and we collect payments upon final sale of our product to the ultimate consumer.

On September 26, 2013, the Company elected to terminate the “Consignment Agreement” based on the specified contractual terms.

Redeemable Preferred Stock

Redeemable preferred stock (and other redeemable financial instruments we may enter into) is initially evaluated for possible classification as liabilities under ASC 480 Distinguishing Liabilities from Equity. Redeemable preferred stock classified as liabilities is recorded and carried at fair value. Redeemable preferred stock that does not, in its entirety, require liability classification is evaluated for embedded features that may require bifurcation and separate classification as derivative liabilities under ASC 815. In all instances, the classification of the redeemable preferred stock host contract that does not require liability classification is evaluated for equity classification or mezzanine classification based upon the nature of the redemption features. Generally, any feature that could require cash redemption for matters not within our control, irrespective of probability of the event occurring, requires classification outside of stockholders’ equity. See Note 6 for further disclosures about our redeemable preferred stock.

Loss per common share

Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to the Company available to common stockholders by the weighted average number of common shares outstanding for the three months ended March 31, 2013 and 2012. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. In accordance with ASC 260, the effect of potentially dilutive securities is not considered during periods of loss or if the effect is anti-dilutive. We compute the effects on diluted loss per common share arising from warrants and options using the treasury stock method or, in the case of liability classified warrants, the reverse treasury stock method. If required, we compute the effects on diluted loss per common share arising from convertible securities using the if-converted method.

The following table represents a reconciliation of the net income and weighted average shares outstanding for the calculation of basic and diluted earnings per share for the three months ended March 31, 2013 and 2012:

		Three Months Ended
		March 31,		March 31,
		2013		2012
Numerator:
Basic and diluted - net loss		$	-1,605,859	$	-3,533,013

Denominator:
Basic and diluted weighted average shares outstanding			60,251,355		42,948,392

Recent accounting pronouncements

In May 2011, the FASB issued an update that amends the guidance provided in ASC Topic 820, Fair Value Measurement, by clarifying some existing concepts, eliminating wording differences between GAAP and International Financial Reporting Standards (“IFRS”), and in some limited cases, changing some principles to achieve convergence between GAAP and IFRS. The update results in a consistent definition of fair value, establishes common requirements for the measurement of and disclosure about fair value between GAAP and IFRS, and expands the disclosures for fair value measurements that are estimated using significant unobservable (Level 3) inputs. This update becomes effective in the second quarter of fiscal 2012. We do not expect the adoption of this update to have a material impact on our consolidated financial statements.

In December 2011, the FASB issued amended guidance requiring companies to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. This guidance is required to be applied retrospectively for all prior periods presented and is effective for annual periods for fiscal years beginning on or after January 1, 2013, and interim periods within those annual fiscal years. The adoption of this standard did not have an impact on the results of operations and financial condition.

In July 2012, the FASB issued ASU 2012-02, “Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” in Accounting Standards Update No. 2012-02. This update amends ASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment and permits an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles - Goodwill and Other - General Intangibles Other than Goodwill. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity’s financial statements for the most recent annual or interim period have not yet been issued or, for nonpublic entities, have not yet been made available for issuance. As the Company does not currently have any indefinite-lived intangible assets, the adoption of ASU 2012-02 did not impact our financial position or results of operations.

Income Taxes

We record our income taxes using the asset and liability method. Under this method, the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis are reflected as tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences reverse. Changes in these deferred tax assets and liabilities are reflected in the provision for income taxes. However, we are required to evaluate the recoverability of net deferred tax assets. If it is more likely than not that some portion of a net deferred tax asset will not be realized, a valuation allowance is recognized with a charge to the provision for income taxes.

Property_and_equipment

Property and equipment	3 Months Ended
Property and equipment	Mar. 31, 2013
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	Note 3 – Property and equipment

	Telecommunications equipment and other property consist of the following:

			March 31,		December 31,
		Life	2013		2012

	Telecommunication equipment	7	$	356,154	$	356,154
	Computer equipment	5		169,754		166,408
	Building	35		2,448,364		2,448,364
	Building improvements	10		86,442		81,342
	Office equipment and furnishing	7		48,212		48,212
	Purchased software	3		34,147		34,147
	Land			270,000		270,000
	Sub – total			3,413,073		3,404,627
	Less: accumulated depreciation			-484,311		-424,559
	Property and equipment, net		$	2,928,762	$	2,980,068

	Our telecommunications equipment is deployed in our Network Operations Center (“NOC”) as is most of the computer equipment. Other computer and office equipment and furnishings are deployed at our corporate offices. Depreciation expense on the above assets was $59,752 and $45,786 for the three months ending March 31, 2013 and 2012, respectively.

Intangible_Assets

Intangible Assets	3 Months Ended
Intangible Assets	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 4 - Intangible Assets

	Intangible assets consist of following:

				March 31,		December 31,
		Life		2013		2012

	Trademarks National and International	5			332,708		332,708
	Employment agreements	3			225,084		225,084
	Knowhow and specialty skills	3			212,254		212,254
	Workforce	3			54,000		54,000
	Patents	20			102,942		102,942
	Finance cost	2			76,693		55,236
					1,003,681		982,224
	Less accumulated amortization				-806,928		-789,217
	Intangible assets, net			$	196,753	$	193,007

	Amortization on the above assets was $17,711 and $16,773 for the three months ending March 31, 2013 and 2012, respectively. The weighted average amortization period for the intangible assets is 18 years.

	The estimated future amortization of intangible assets for each of the following years as of March 31, 2013, is as follows:

	2013		53,133
	2014		70,844
	2015		3,750
	Future years		69,026
	Total	$	196,753

Securities_Option_Agreement_Se

Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes	3 Months Ended
	Mar. 31, 2013
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 5 – Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes

	Mortgage promissory note:

	On November 29, 2012, we borrowed $1,000,000 from a lender and in exchange, the Company issued a 12% promissory note and a mortgage and security agreement. The 12% promissory note, among other matters, accrues interest at 12% per annum, is payable in full on November 29, 2014, and is secured by our corporate office building, located at 1080 NW 163^rd Drive, Miami Gardens, FL 33169.

	On January 11, 2013, we received an additional advance of $400,000 pursuant to its existing lending facility with 1080 NW 163rd Drive, LLC. The additional advance of $400,000 was endorsed by a promissory note which was consolidated with the initial advance of $1,000,000 from the mortgage on 1080 NW 163rd Drive, LLC. The consolidated promissory mortgage note has an aggregate principal balance of $1,400,000, accrues interest at 12% per annum, is payable in full on November 29, 2014, and is secured by our corporate office building, located at 1080 NW 163rd Drive, Miami Gardens, FL 33169.

	Securities Option Agreement:

	On June 30, 2012, we executed a Securities Option Agreement with Vicis Capital Master Fund (“Vicis”) whereby Vicis grants us an option to purchase and redeem all securities and debentures held by Vicis. The option becomes exercisable on the date that all principal and accrued interest on all debentures has been paid in full, and may be exercised at any time after initial exercise date through and including December 31, 2013 (expiration date). Upon exercise of the “option” the redemption price for the securities shall be an amount equal to $16,000,000 minus the sum of principal and accrued interest paid on all debentures held by Vicis. Upon exercise of the option, any and all unpaid dividends on the securities shall be surrendered and cancelled without payment of additional consideration.

	Extension of Maturity Dates of Outstanding Non-Convertible Debentures:

	On June 30, 2012, we entered into an agreement to modify our outstanding debentures solely to extend their maturity dates that originally ranged from June 30, 2012 to July 1, 2013 to December 31, 2013. There were no other material modifications to the debentures and the holders received no additional consideration to effect the modification. As a result of these modifications, we evaluated each debenture to determine whether the maturity extension constituted a substantial modification. Under current accounting standards, from a debtor’s perspective, a modification of a debt instrument is deemed equivalent to the exchange of debt instruments if the present value of the cash flows under the terms of the modified arrangement are at least 10 percent different from the present value of the remaining cash flows under the terms of the original debt instrument. In cases where the difference in cash flows exceeds this level, extinguishment accounting is prescribed. As a result of our calculations, we concluded that the present values, using the effective interest rates on the issuance dates, of our face value $5,266,130, $2,000,000, and $3,500,000 debentures exceeded the substantive threshold. Accordingly, the debentures were adjusted to their respective fair values of $6,150,160, $2,313,888, and $3,852,748 and a corresponding charge to income in the amount of $3,135,235 representing the extinguishment loss.

	The fair values of the debentures were determined based upon their future cash flows, discounted at a credit-risk adjusted market interest rate of 7.4%.

	2012 Issuance of Non-Convertible Debentures and Demand Notes

	On March 29, 2012, we issued a face value $500,000, 10% senior secured debenture, due June 30, 2012, extended to December 31, 2013

	On April 30, 2012, we issued a face value $500,000, 10% senior secured debenture, due June 30, 2012, extended to December 31, 2013.

	On June 26, 2012, we issued a face value $450,000, 10% senior secured debenture, due June 30, 2012, extended to December 31, 2013.

	During the year ended December 31, 2012, we received advances in the total amount of $1,150,000, as part of a series of 10% senior secured debentures, due December 31, 2013, issued to our largest investor.

	During the year ended December 31, 2012, we received advances in the total amount of $275,000, represented by Demand Notes, issued to our largest investor.

	The carrying values our senior debentures and demand notes consisted of the following as of March 31, 2013 and December 31, 2012:

			March 31,			December 31,
			2013			2012

	$2,000,000 face value 12% debenture, due December 31, 2013		$	2,441,429		$	2,398,153
	$3,500,000 face value 12% debenture, due December 31, 2013			4,065,111			3,993,053
	$5,266,130 face value 12% debenture, due December 31, 2013			6,489,155			6,374,130
	$ 500,000 face value 10% debenture, due December 31, 2013			500,000			500,000
	$ 500,000 face value 10% debenture, due December 31, 2013			500,000			500,000
	$ 450,000 face value 10% debenture, due December 31, 2013			450,000			450,000
	$1,150,000 advances on 10% debenture, due December 31, 2013			1,150,000			1,150,000
			$	15,595,695		$	15,365,336

	Demand notes		$	400,000		$	275,000

	Principal repayments on the senior debentures are due in full in December 2013.

	2011 Issuance of Non-Convertible Debentures

	On August 8, 2011 and September 30, 2011, we issued face value $2,000,00012% debentures, due July 1, 2013, and face value $3,500,00010% debentures, due June 30, 2012, respectively, for aggregate cash of $5,500,000. Concurrent with these financing transactions we also issued the investor warrants to purchase an aggregate of 18,000,000 shares of our common stock for $0.50 for over a five year period.

	We allocated the gross proceeds from the financing transactions to the debentures and the warrants based upon their relative fair values, as reflected in the following table:

	September 30, 2011 Financing Arrangement		Fair Values			Relative
						Fair Values
	$3,500,000 face value of debentures		$	3,560,675		$	1,695,404
	Warrants to purchase 10,000,000 shares of common stock			3,790,000			1,804,596
			$	7,350,675		$	3,500,000

	August 8, 2011 Financing Arrangement		Fair Values			Relative
						Fair Values
	$2,000,000 face value of debentures		$	2,127,063		$	721,642
	Warrants to purchase 8,000,000 shares of common stock			3,768,000			1,278,358
		$	5,895,063		$	2,000,000

The fair value of the debentures was computed based upon the present value of all future cash flows, using credit risk adjusted discount rates ranging from 7.63% to 7.86%. The discount rate was developed based upon bond curves of companies with similar high risk credit ratings plus a range of 0.25% to 0.36% risk free rate based upon yields for zero coupon government securities with maturities consistent with those of the debentures. The fair value of the warrants was determined using the Binomial Lattice technique. The effective volatility and risk free rates resulting from the calculations were 55.15% — 129.86% and 0.07% — 1.11%, respectively.

June 30, 2011 Financing, Debt Settlement, and Accrued Interest Settlement

On June 30, 2011, we issued face value $5,266,130, 12% debentures, due July 1, 2013 and warrants to purchase 21,064,520 shares of our common stock for $0.50 per share, which expire five years from the issuance date; for $2,500,000 cash, settlement of $2,500,000 in bridge financing and settlement of $266,130 in accrued interest on the former convertible debentures. See discussion on the conversion of the convertible debentures, below. The cash and advance settlement were accounted for as financing transactions. The settlement of the accrued interest was accounted for as an extinguishment of debt.

The debentures were allocated $5,000,000 face value and $266,130 to the financing and extinguishment, respectively. Applying that same relationship, we allocated 20,000,000 and 1,064,520 warrants to the financing and extinguishment, respectively.

We allocated the gross proceeds from the financing transaction to the debentures and the warrants based upon their relative fair values, as reflected in the following table:

		Fair Values			Relative
					Fair Values
$5,000,000 face value of debentures		$	5,340,195		$	2,029,536
Warrants to purchase 20,000,000 shares of common stock			7,816,000			2,970,464
		$	13,156,195		$	5,000,000

The fair value of the debentures was computed based upon the present value of all future cash flows, using a credit risk adjusted discount rate of $7.75%. This discount rate was developed based upon bond curves of companies with similar high risk credit ratings plus a 0.50% risk free rate based upon yields for zero coupon government securities with maturities consistent with those of the debentures. The fair value of the warrants was determined using the Binomial Lattice valuation technique. The effective volatility and risk free rate used in the calculation were 113.8% and 1.70%, respectively.

For purposes of the extinguished instrument, we recorded the allocated face value of the debentures and the allocated number of warrants at their fair values. The difference between these amounts and the carrying value of the settled obligation was recorded as an extinguishment loss in our income, as follows:

		Extinguishment
		Calculation
$266,130 face value of debentures		$	284,238
Warrants to purchase 1,064,520 shares of common stock			416,014
			700,252
Carrying value of settled obligation			266,130
Extinguishment loss		$	434,122

The fair value of the debentures and the warrants were determined in the same manner as those allocated to the financing and as described above.

The total carrying value of the debentures arising from the financing and the extinguishment transactions amounted to $2,313,774. This discounted balance is subject to amortization through charges to interest expense over the term to maturity using the effective interest method. Amortization commenced on July 1, 2011.

2013 Demand Notes and Convertible Debt

On February 15, 2013 we received an additional advance of $100,000 from 1080 NW 163rd Drive, LLC. This advance is not evidenced by a formal promissory note. This additional advance accrues interest at 8% per year, and was payable in full on June 9, 2013. This note is now in default.

On February 19, 2013, the Company’s CEO advanced the Company $25,000. This advance is not evidenced by a formal promissory note. The advance was for working capital, is non-interest bearing and is due on demand. Interest will be imputed on these notes at current market rates.

Subsequent to March 31, 2013, the Company issued convertible debt securities and entered into additional demand note agreements.

On April 22, 2013 and May 3, 2013 the Company received advances from Vicis in the amount of $50,000 and $25,000, respectively, both due on demand. These advances are not evidenced by a formal promissory note.

On May 31, 2013, the Company issued to Samer Bishay a $300,000 face value, 5% Secured Convertible Promissory Note, due December 1, 2013. This note is convertible into shares of the Company’s common stock at a rate of $0.08 per share, for a total of 3,750,000 common shares. This note has a second priority security interest, junior in priority only to the holder of the first priority interest, to all real property of the Company and any and all cash proceeds and/or noncash proceeds of any of the foregoing, including, without limitation, insurance proceeds, and all supporting obligations and the security therefore or for any right to payment.

On July 7, 2013, August 9, 2013, August 9, 2013, August 15, 2013 and August 22, 2013 the Company received $111,000, $111,000, $55,000, $75,000 and $125,000 respectively, for working capital from an outside party. These notes are due on demand and are non-interest bearing. Interest will be imputed on these notes at current market rates.

On July 15, 2013, the Company issued to Samer Bishay a $200,000 face value, 5% Secured Convertible Promissory Note, due January 15, 2014. This note is convertible into shares of the Company’s common stock at a rate of $0.08 per share, for a total of 2,500,000 common shares. This note has a second priority security interest, junior in priority only to the holder of the first priority interest, to all real property of the Company and any and all cash proceeds and/or noncash proceeds of any of the foregoing, including, without limitation, insurance proceeds, and all supporting obligations and the security therefor or for any right to payment.

On August 9, 2013, August 14, 2013 and September 3, 2013, the Company’s CEO advanced the Company $5,000, $20,000 and $25,000 respectively. These advances are not evidenced by a formal promissory note. These advances were for working capital, are non-interest bearing and are due on demand. Interest will be imputed on these notes at current market rates.

Redeemable_Preferred_Stock_and

Redeemable Preferred Stock and Stock Option Agreement	3 Months Ended
	Mar. 31, 2013
Redeemable Preferred Stock Value [Abstract]
Redeemable Preferred Stock [Text Block]	Note 6 – Redeemable Preferred Stock and Stock Option Agreement

	Securities Option Agreement:

	On June 30, 2012, we executed Securities Option Agreement with Vicis Capital Master Fund (“Vicis”) whereby Vicis grants us an option to purchase and redeem all securities and debentures then held by Vicis. The option becomes exercisable on the date that all principal and accrued interest on all debentures has been paid in full, and may be exercised at any time after initial exercise date through and including December 31, 2013 (expiration date).

	Upon exercise of the “option” the redemption price for the securities shall be an amount equal to $16,000,000 minus the sum of principal and accrued interest paid on all debentures then outstanding.

	In addition, upon exercise of the option, any and all unpaid dividends on the securities shall be surrendered and cancelled without payment of additional consideration.

	Redeemable preferred stock consists of the following as of:	March 31, 2013		December 31, 2012
	Series A Convertible Preferred Stock, par value $0.001 per share,
	stated value $10,000 per share; 500 shares issued and outstanding at
	March 31, 2013; redemption value $5,000,000, and 500 shares
	issued and outstanding at December 31, 2012; redemption
	value $5,000,000.
	Initial carrying value	$	13,246,609	$	13,246,609
	Accumulated accretion		-7,599,036		-6,867,593
	Carrying values	$	5,647,573	$	6,379,016

	Our Series A Convertible Preferred Stock became mandatorily redeemable for cash of $5,000,000 on June 30, 2011. On that date, after negotiations with our preferred investors, we modified the underlying Certificate of Designation solely to extend the mandatory redemption date to July 1, 2013 (extended to December 31, 2013). In considering all facts and circumstances, including the changes in future cash flows and the fair value of the embedded conversion feature, we concluded that the modification to the Series A Convertible Preferred Stock was substantial, thus warranting accounting analogous to extinguishment accounting for debt wherein the fair value of the amended contracts replace the carrying value of the original contracts. The difference between those two amounts in the case of preferred stock is recorded in stockholders equity.

	We first accreted the Series A Convertible to the June 30, 2011 redemption date with a charge to paid-in capital (in the absence of accumulated earning) in the amount of $2,442,686. The accretion adjustment resulted in a carrying value of our redeemable preferred stock in the amount of $5,000,000. We then adjusted the compound embedded derivative that had been carried in liabilities at fair value on the modification date, which resulted in a reduction credit of $2,500,000 and was recorded in income. The derivative fair value adjustment resulted in a carrying value of $8,800,000. Therefore, the combined carrying value of the Series A Convertible Preferred immediately preceding the modification amounted to $13,800,000. We computed the fair value using a combination of the forward cash flow, at risk adjusted discount rates, plus the fair value of the embedded conversion feature using Monte Carlo Simulation (“MCS”) techniques. The value of the preferred stock on this basis amounted to $13,246,609. As a result, our calculation of the extinguishment resulted in a credit to paid-in capital in the amount of $553,391.

	The discount rate that we used to present value future cash flows from the modified preferred stock amounted to 7.75%. This rate was developed using bond curves for companies with similar high-risk credit ratings, plus a risk free rate of 0.50% representing the yield on zero coupon government securities with two year remaining terms. Material inputs into the MCS included volatilities ranging from 89.9% to 105.3%, a market interest rate equal to the contractual coupon of 12%, and credit adjusted yields ranging from 7.19% to 7.75%.

	On February 24, 2010, we designated 500 shares of our authorized preferred stock as Series A Convertible Preferred Stock; par value $0.001 per share, stated value $10,000 per share (“Preferred Stock”). The Preferred Stock is redeemable for cash on June 30, 2011 at the stated value, plus accrued and unpaid dividends. Dividends accrue, whether or not declared, at a rate of 12% of the stated value. The Preferred Stock is convertible into common stock at the holder’s option at $0.25 based upon the stated value (20,000,000 linked common shares). Such conversion rate is subject to adjustment for traditional reorganizations and recapitalization and in the event that we sell common stock or other equity-linked instruments below the conversion price. Holders of the Preferred Stock are entitled to a preference equal to the stated value, plus accrued and unpaid dividends. While the Preferred Stock is outstanding, holders vote the number of indexed common shares.

	We sold 300 shares of Series A Preferred on February 24, 2010, with warrants to purchase 12,000,000 shares of our common stock for proceeds of $3,000,000. We sold 200 shares of Series A Preferred on October 25, 2010, with warrants to purchase 8,000,000 shares of our common stock for proceeds of $2,000,000.

	Our accounting for the Preferred Stock and warrant financing transaction required us to evaluate the classification of the embedded conversion feature and the warrants. As a prerequisite to establishing the classification of the embedded conversion option, we were required to determine the nature of the hybrid Preferred Stock contract based upon its risks as either a debt-type or equity-type contract. The presence of the mandatory cash redemption and the requirement to accrue dividends were persuasive evidence that the Preferred Stock was more akin to a debt than an equity contract, with insufficient evidence to the contrary (e.g. voting privilege). Given that the embedded conversion feature, when evaluated as embodied in a debt-type contract, did not meet the definition for an instrument indexed to a company’s own stock, the embedded conversion feature required bifurcation and classification in liabilities, at fair value. Similarly, the warrants did not meet the definition for an instrument indexed to a company’s own stock, resulting in their classification in liabilities, at fair value.

	The following table reflects the allocation of the purchase price on the financing date:

	Allocation:	October 25,		February 24,
		2010		2010
	Redeemable preferred stock	$	624,000	$	-
	Warrants		936,000		5,062,800
	Compound embedded derivative		440,000		4,260,000
	Derivative loss, included in derivative income (expense)		-		-6,322,800
		$	2,000,000	$	3,000,000

	Warrants issued with the February 24, 2010 financing were valued on the financing date using the Black-Scholes-Merton valuation technique. Significant assumptions were as follows: Market value of underlying, using the trading market of $0.58; expected term, using the contractual term of 5.0 years; market volatility, using a peer group of 90.20%; and, risk free rate, using the yield on zero coupon government instruments of 2.40%. Warrants issued with the October 25, 2010 financing were valued on the financing date and subsequently using Binomial Lattice. Significant assumptions were as follows: Market value of the underlying, using the trading market of $0.26; market volatility, using a peer group ranged from 76.06% to 99.78% with an equivalent volatility of 89.40%; and risk free rate using the yield on zero coupon government instruments ranging from 0.12% to 2.01% with an equivalent rate of 0.66%. The implied expected life of the warrant is 4.7 years.

	The compound embedded derivative was valued using the Monte Carlo Simulations (“MCS”) technique. The MSC technique is a generally accepted valuation technique for valuing embedded conversion features in hybrid convertible notes, because it is an open-ended valuation model that embodies all significant assumption types, and ranges of assumption inputs that management of the Company believe would likely be considered in connection with the arms-length negotiation related to the transference of the instrument by market participants. However, there may be other circumstances or considerations, other than those addressed herein, that relate to both internal and external factors that would be considered by market participants as it relates specifically to the Company and the subject financial instruments.

	Given its redeemable nature, we are required to classify our Series A Preferred Stock outside of stockholders’ equity. Further, the inception date carrying value is subject to accretion to its ultimate redemption value over the term to redemption, using the effective method. During the period from its issuance to September 30, 2010, we accreted $224,969, which was reflected as a charge to paid-in capital in the absence of accumulated earnings.

Commitment_and_Contingencies

Commitment and Contingencies	3 Months Ended
	Mar. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 7 – Commitment and Contingencies

	On May 16, 2011, we executed an Amended Employment Agreement with Mr. Kyriakides our Chief Executive Officer and President as follows:

	Salary set at $199,000 per year and $250,000 starting on January 1, 2012.

	Three year term with automatic renewal of two years.

	Change of control cash payment set at $1,500,000

	On September 14, 2012, a supplier to the Company, Arrow Electronics, Inc. (“Arrow”), filed a complaint in the United States District Court for the Southern District of Florida, Case No.: 1:12-cv-23366-FAM, alleging breach of contract by the Company and seeking damages of not less than $473,319 due to such alleged breach. The Company and Arrow Electronics, Inc. entered into a settlement agreement providing for the payment of past due amounts. A final order was entered into on December 12, 2012 dismissing the litigation. As of September 30, 2013, the Company owes Arrow Electronics approximately $123,000 and will continue making frequent payments until the obligation is satisfied.

	On November 26, 2012, a supplier to the Client, Broadvox, LLC (“Broadvox”), filed a complaint in the Court of Common Pleas, Cuyahoga County, Ohio, Case No.: CV-12-796095, alleging breach of contract by the Company and seeking damages of not less than $111,701 due to such alleged breach. The Company and Broadvox entered into a settlement agreement providing for the payment of all past due amounts.

	A Statement of Claim was served by DACS Marketing & Sponsorship Inc. on NetTalk.com Inc. on June 20, 2012. The claim is for $125,834.21 for amounts DACS claims is owing to it pursuant to its agreement as well as $126,000 for general damages for breach of contract. A Statement of Defense was delivered on behalf of the Company on August 31, 2012, denying all claims.

	The following offers to settle have been made by the parties but to date, the parties have not accepted any proposed offers:

		1	November 7, 2012, NetTalk offered to settle the action by payment to DACS of $5,000.
		2	December 18, 2012, DACS offered to settle the action by NetTalk paying to DACS the sum of $85,000.
		3	December 27, 2012, NetTalk offered to settle the action by payment to DACS of $10,000.

	To date, we have heard nothing further from the lawyer for DACS.

	On February 13, 2013, Rates Technology, Inc. (“RTI”) sent a letter alleging that the Company breached an agreement dated June 22, 2012; RTI has threatened litigation. RTI has alleged, among other matters, that the Company breached the agreement by failing to make a payment of $60,000, breached certain confidentiality provisions in the Agreement, and has failed to timely file its reports under the Exchange Act. The Company denies RTI’s allegations and intends to defend any lawsuit if brought.

	ADP filed a lawsuit against the Company on or about September 1, 2013. The claim is for an amount not exceeding $89,000 for general damages for alleged breach of contract. Company is in the process of settling this action.

Related_party

Related party	3 Months Ended
Related party	Mar. 31, 2013
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 8 - Related party

	At March 31, 2013, there is $25,000 Due to Officers, the amount is non-interest bearing and is due on demand.

Subsequent_Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2013
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 9 – Subsequent events

	On September 23, 2013 NetTalk.com, Inc. changed independent accountants from Thomas, Howell, Ferguson, CPA's to Zachary Salum Auditors P.A. Information regarding the change in independent accountants was reported in NetTalk.com, Inc.’s Current Report on Form 8-K dated September 23, 2013. There were no disagreements or any reportable events subject to Item 304(b) requiring disclosure.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation

	The accompanying unaudited interim financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States (“GAAP”) and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC) for reporting of interim financial information. Pursuant to such rules and regulations, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. However, the unaudited condensed financial information includes all adjustments which are, in the opinion of management, necessary to fairly present the financial position and the results of operations for the interim periods presented. The operations for the three months ended March 31, 2013 are not necessarily indicative of the results for the year ending December 31, 2013.

	The balance sheet as of December 31, 2012 was derived from audited financial statements included in our 2012 Annual Report on Form 10-K but does not include all disclosures required by GAAP. These consolidated financial statements should be read in conjunction with our December 31, 2012 consolidated financial statements included in our 2012 Annual Report on Form 10-K and the notes to the financial statements included therein, filed with the Securities and Exchange Commission.

Use of Estimates, Policy [Policy Text Block]	Use of Estimates

	The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the amounts reported in the financial statements and footnotes. Significant estimates inherent in the preparation of our financial statements include developing fair value measurements upon which to base our accounting for acquisitions of intangible assets and issuances of financial instruments, including our common stock. Our estimates also include developing useful lives for our tangible and intangible assets and cash flow projections upon which we determine the existence of, or the measurements for, impairments. In all instances, estimates are made by competent employees under the supervision of management, based upon the current circumstances and the best information available. Actual results could differ significantly from these estimates and assumptions, and the differences could be material.

Risks and Uncertainties [Policy Text Block]	Risk factors

	Our Form 10 Q contains forward-looking statements within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. Reference is made in particular to the description of our plans and objectives for future operations, assumptions underlying such plans and objectives and other forward-looking statements included in this section, “Item 1 Business,” “Item 2 Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and in other places in this Annual Report. Such statements may be identified by the use of forward-looking terminology such as “may,” “will”, “expect”, “believe”, “estimate”, “anticipate”, “intend”, “continue”, or similar terms, variations of such terms or the negative of such terms. Such statements are based on management’s current expectations and are subject to a number of factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements. We expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking statements contained herein to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances on which any such statement is based. Factors that could cause such results to differ materially from those described in the forward-looking statements include, but are not limited to, those set forth below.

	Our business faces many risks. We believe the risks described below are the material risks we face. However, the risks described below are not the only risks we face. Additional unknown risks or risks that we currently consider immaterial may also impair our business operations. If any of the events or circumstances described below actually occurs, our business, financial condition or results of operations could suffer, and the trading price of our shares of common stock could decline significantly. Investors should consider the specific risk factors discussed below, together with the “Special Note Regarding Forward-Looking Information” and the other information contained in this Quarterly Report on Form 10-Q and the other documents that we will file from time to time with the SEC.

	RISKS RELATED TO OUR BUSINESS

	We have never sustained profits and our losses could continue. Without sufficient additional capital to repay our indebtedness, we may be required to significantly scale back our operations, significantly reduce our headcount, seek protection under the provisions of the U.S. Bankruptcy Code, and/or discontinue many of our activities which could negatively affect our business and prospects. Our current capital raising efforts may not be successful in raising additional capital on favorable terms, or at all.

	We recorded net losses of $1,605,859 and $3,533,013 for the three month ended March 31, 2013 and 2012, respectively; net losses of $14,715,006 and $28,249,635, for the years ended December 31, 2012 and 2011, respectively; net losses of $1,367,216 for the three months ended December 31, 2010 and for fiscal year ended September 30, 2010 we recorded net losses of $6,399,963. As of March 31, 2013, we were indebted for $15,595,695 in current senior debentures, $400,000 in demand notes and $1,400,000 in long term mortgage debt.

	While we believe that our current cash resources, together with anticipated cash flows from operating activities, will be sufficient to fund our operations, including interest payments, in 2013, they will not be sufficient to fund repayment of principal on our outstanding indebtedness in 2013. Further, we do not anticipate having sufficient cash and cash equivalents to repay the debt should the senior debentures or mortgage debt lenders accelerate the maturity date of outstanding debt, and we would be forced to seek alternative sources of financing. In light of these circumstances, we will need to seek additional capital through public or private debt or equity financings.

	However, there are no assurances that those efforts will be successful or that additional capital will be available on terms that do not adversely affect our existing stockholders or restrict our operations, if it is available at all. If we raise additional funds through the issuance of debt securities, these securities could have rights that are senior to holders of our common stock and could include different financial covenants, restrictions, and financial ratios. The conversion of the convertible notes resulted in substantial dilution to our stockholders and any additional equity financing would also likely be substantially dilutive to our stockholders, particularly in light of the prices at which our common stock has been recently trading. In addition, if we raise additional funds through the sale of equity securities, new investors could have rights senior to our existing stockholders. The terms of any future financings may restrict our ability to raise additional capital, which could delay or prevent the further development or marketing of our products and services. Our need to raise capital before the repayment of our debt becomes due may require us to accept terms that may harm our business or be disadvantageous to our current stockholders, particularly in light of the current illiquidity and instability in the global financial markets.

Liquidity Disclosure [Policy Text Block]	Going concern and management’s plans

	The presentation of financial statements in accordance with GAAP contemplates that operations will be sustained for a reasonable period. However, we have incurred operating losses of $1,605,859 and $3,533,013 during the three months ended March 31, 2013 and 2012, respectively. The company is also highly leveraged with $15,995,695 in senior debentures and demand notes and $1,400,000 in mortgage debt. In addition, during these periods, we used cash of $562,394 and $1,656,251, respectively, in support of our operations. As more fully discussed in Note 6, we have material redemption requirements associated with our senior debentures and demand notes, due during the year ended December 31, 2013. Since our inception, we have been substantially dependent upon funds raised through the sale of preferred stock and warrants to sustain our operating and investing activities. These are conditions that raise substantial doubts about our ability to continue as a going concern for a reasonable period.

	If future defaults occur under the senior debentures or mortgage agreement, the Company does not anticipate having sufficient cash and cash equivalents to repay the debt under these agreements should it be accelerated and would be forced to restructure these agreements and/or seek alternative sources of financing. There can be no assurances that restructuring of the debt or alternative financing will be available on acceptable terms or at all. In the event of an acceleration of the Company’s obligations under the senior debentures or mortgage agreement and the Company’s failure to pay the amounts that would then become due, the senior debenture lender and mortgage agreement lender could seek to foreclose on the Company’s assets.

	In order for the Company to meet the debt repayment requirements under the senior debentures and mortgage agreement, the Company will need to raise additional capital by refinancing its debt, raising equity capital or selling assets. Uncertainty in future credit markets may negatively impact the Company’s ability to access debt financing or to refinance existing indebtedness in the future on favorable terms, or at all. If additional capital is raised through the issuance of debt securities or other debt financing, the terms of such debt may include different financial covenants, restrictions, and financial ratios other than what the Company currently operates under. Any equity financing transaction could result in additional dilution to the Company’s existing stockholders.

	During the first quarter of 2013, the company received $400,000 of funding from an additional advance on a promissory note on the mortgage from 1080 NW 163 Drive, LLC. Notwithstanding the additional funding, our ability to continue as a going concern for a reasonable period is dependent upon achieving our management’s plan for the company generating profitable operations. We cannot give any assurances regarding the success of management’s plan. Our financial statements do not include any adjustments relating to recoverability of recorded assets or liabilities that may be necessary should we be unable to continue as a going concern.

	On February 15, 2013 and April 10, 2013 we received additional advances of $100,000 and $75,000 from 1080 NW 163rd Drive, LLC. These advances are not evidenced by a formal promissory note. The additional advances of $100,000 and $75,000 accrue interest at 8% per year, and were payable in full on June 9, 2013. These notes are now in default.

	On May 31, 2013, the Company issued to Samer Bishay a $300,000 face value, 5% Secured Convertible Promissory Note, due December 1, 2013. This note is convertible into shares of the Company’s common stock at a rate of $0.08 per share, for a total of 3,750,000 common shares. This note has a second priority security interest, junior in priority only to the holder of the first priority interest, to all real property of the Company and any and all cash proceeds and/or noncash proceeds of any of the foregoing, including, without limitation, insurance proceeds, and all supporting obligations and the security therefore or for any right to payment.

	On July 15, 2013, the Company issued to Samer Bishay a $200,000 face value, 5% Secured Convertible Promissory Note, due January 15, 2014. This note is convertible into shares of the Company’s common stock at a rate of $0.08 per share, for a total of 2,500,000 common shares. This note has a second priority security interest, junior in priority only to the holder of the first priority interest, to all real property of the Company and any and all cash proceeds and/or noncash proceeds of any of the foregoing, including, without limitation, insurance proceeds, and all supporting obligations and the security therefor or for any right to payment.

	On February 19, 2013, August 9, 2013, August 14, 2013 and September 3, 2013, the Company’s CEO advanced the Company $25,000, $5,000, $20,000 and $25,000 respectively. These advances are not evidenced by a formal promissory note. These advances were for working capital, are non-interest bearing and are due on demand. Interest will be imputed on these notes at current market rates.

	On April 22, 2013 and May 3, 2013 we received advances from Vicis in the amount of $50,000 and $25,000, respectively, both due on demand. These advances are not evidenced by formal promissory notes.

	On July 7, 2013, August 9, 2013, August 9, 2013, August 15, 2013 and August 22, 2013 we received $111,000, $111,000, $55,000, $75,000, and $125,000 respectively, for working capital from an outside party. These notes are due on demand and is non-interest bearing. Interest will be imputed on these notes at current market rates.

	Our business may be affected by factors outside our control

	Our ability to increase sales and to profitably distribute and sell our products and services is subject to a number of risks, including changes in our business relationships with our principal distributors, competitive risks such as the entrance of additional competitors into our markets, pricing and technological competition, risks associated with the development and marketing of new products and services in order to remain competitive and risks associated with changing economic conditions and government regulation. Our inability to overcome these risks could materially and adversely affect our operations.

Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents

	We consider all highly liquid cash balances and debt instruments with an original maturity of three months or less to be cash equivalents. We maintain cash balances in domestic and Canadian bank accounts; the balances in our domestic accounts may at times exceed the FDIC limits. Management believes cash and cash equivalent balances are not exposed to significant credit risk due to the financial position of the depository institutions in which these deposits are held.

Receivables, Policy [Policy Text Block]	Accounts receivables

	In December 2011, we entered into an accounts receivable factoring arrangement with a financial institution (the “Factor”). Pursuant to the terms of this arrangement, from time to time we may sell to the Factor certain of our accounts receivable balances on a non-recourse basis for credit approved accounts. The Factor shall then remit 80% of the accounts receivable balance, with the remaining balance, less fees to be forwarded once the Factor collects the full accounts receivable balance from the customer. Factoring fees range from 7.3% to 9% of the face value of the invoice factored, determined by the number of days required for collection of the invoice. We expect to use this factoring arrangement periodically to assist with general working capital requirements.

	We also grant to the factor, as security for all present and future obligations owing to factor, a continuing security interest in all of our existing and later acquired receivables.

Inventory, Policy [Policy Text Block]	Inventory

	Inventories are recorded at the lower of cost or net realizable value.

		March 31,		December 31,
		2013		2012

	Productive material, work in process and supplies	$	654,250	$	869,740
	Finished products		586,491		598,034
	Total	$	1,240,741	$	1,467,774

	During the three months ended March 31, 2013 and for the year ended December 31, 2012, we evaluated our inventory for impairments in accordance with our lower of cost or net realizable value analyses. Based on our analysis no impairments were deemed necessary to our finished goods inventories.

	At March 31, 2013, $113,305 of our finished goods inventory is held on consignment at one of our distributors.

Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments

	A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of valuation hierarchy are defined as follows:

	Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

	Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

	Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement.

	Financial instruments, as defined in the Accounting Standards Codification (“ASC”) 825 Financial Instruments, consist of cash, evidence of ownership in an entity, and contracts that both (i) impose on one entity a contractual obligation to deliver cash or another financial instrument to a second entity, or to exchange other financial instruments on potentially unfavorable terms with the second entity, and (ii) conveys to that second entity a contractual right (a) to receive cash or another financial instrument from the first entity, or (b) to exchange other financial instruments on potentially favorable terms with the first entity. Accordingly, our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, secured convertible debentures, and derivative financial instruments. The carrying amounts of debt obligations approximate their fair values as the terms are comparable to terms currently offered by local lending institutions for arrangements with similar terms to industry peers with comparable credit characteristics.

	We carry cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities at historical costs since their respective estimated fair values approximate carrying values due to their current nature. We also carry convertible debentures and redeemable preferred stock at historical cost.

	Derivative financial instruments, as defined in ASC 815-10-15-83 Derivatives and Hedging, consist of financial instruments or other contracts that contain a notional amount and one or more underlying (e.g. interest rate, security price or other variable), require no initial net investment and permit net settlement. Derivative financial instruments may be free-standing or embedded in other financial instruments. Further, derivative financial instruments are initially, and subsequently, measured at fair value and recorded as liabilities or, in rare instances, assets.

Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment

	Property, equipment and telecommunication equipment includes acquired assets which consist of buildings, network equipment, computer hardware, furniture, and software. All of our equipment is stated at cost with depreciation calculated using the straight line method over the estimated useful lives of related assets, which ranges from three to five years. The costs associated with major improvements are capitalized while the cost of maintenance and repairs is charged to operating expenses.

Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets

	Our intangible assets were recorded at acquisition cost, which encompassed estimates of their respective and their relative fair values, as well as estimates of the fair value of consideration that we issued. We amortize our intangible assets using the straight-line method over lives that are predicated on contractual terms or over periods we believe the assets will have utility.

Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition

	We derive revenue from (i) product sales and (ii) telecom services. All revenues are recognized in accordance with ASC 605, Revenue Recognition and SAB 104 as follows: when evidence of an arrangement exists, in the case of products, when the product is shipped to a customer, or in the case of telecom services, when the service is used by the consumer, when the fee is fixed or determinable and finally when we have concluded that amounts are collectible from the customers. Shipping costs billed to customers are included as a component of product sales; with the associated cost of shipping included as a component in cost of product sales.

	Operating revenue consists of customer equipment sales of our products the NetTalk DUO (“DUO”); DUO II and DUO WIFI, telecommunication service revenues and shipping and handling revenues.

	Our DUO products provides for revenue recognition from the sale of the device and from the sale of telephone service. The initial year of telephone service is included in the sale price at time of sale and billed subsequently thereafter. Therefore, revenue recognition on our DUO products are fully recognized at the time of our customer equipment sale, and the one year telephone service is amortized over a 12 month cycle. Subsequent renewals of the annual telephone service are amortized over the corresponding 12 months cycle.

	International calls are billed as earned from our customers. International calls are prepaid and customers account is debited as minutes are used and earned.

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Impairments and Disposals

	We evaluate our tangible and definite-lived intangible assets for impairment annually or more frequently in the presence of circumstances or trends that may be indicators of impairment. Our evaluation is a two-step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, we compare the carrying values to the related fair values and, if lower, record an impairment adjustment. For purposes of fair value, we generally use replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates for intangible assets.

Research, Development, and Computer Software, Policy [Policy Text Block]	Research and Development and Software Costs

	We expense research and development costs, as these costs are incurred. We account for our offering-related software development costs as costs incurred internally in creating a computer software product and are charged to expense when incurred as research and development until technological feasibility has been established for the product. Technological feasibility is established upon completion of a detail program design or, in its absence, completion of a working model. Thereafter, all software development costs shall be capitalized and subsequently reported at the lower of unamortized cost or net realizable value. Development costs are amortized based on current and future revenue for each product with an annual minimum equal to the straight-line amortization over the remaining estimated economic life of the product. At this time our main products, the DUO, DUO II and DUOWIFI are being sold in the market place. Therefore, research and development cost reported in our financial statements relates to pre–marketing costs and are expensed accordingly.

		Three Months Ended
		March 31,		March 31,
		2013		2012
	Components of research and development:

	Product development and engineering	$	7,528	$	37,282
	Payroll and benefits		288,475		300,111
		$	296,003	$	337,393

Reclassification, Policy [Policy Text Block]	Reclassification

	Certain reclassifications have been made to prior years financial statements in order to conform to the current quarter’s presentation.

Share Based Payment Arrangements [Policy Text Block]	Share-Based Payment Arrangements

	We apply the grant date fair value method to our share–based payment arrangements with employees and consultants. Share–based compensation cost to employees is measured at the grant date fair value based on the value of the award and is recognized over the service period. Share–based payments to non–employees are recorded at fair value on the measurement date and reflected in expense over the service period.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Option Plans

	In 2009, 2011 and 2012, NetTalk adopted various Stock Option Plans which is intended to advance the interests of the Company’s shareholders by enhancing the Company’s ability to attract, retain and motivate personnel who make (or are expected to make) important contributions to the Company by providing such persons with equity ownership opportunities and performance-based incentives and thereby better aligning the interests of such persons with those of the Company’s shareholders. All of the Company’s employees, officers, and directors, and those Company’s consultants and advisors (i) that are natural persons and (ii) who provides bona fide services to the Company not connected to a capital raising transaction or the promotion or creation of a market for the Company’s securities, are eligible to be granted options or restricted stock awards under the Plan.

	On November 15, 2009, NetTalk adopted the 2010 Stock Option Plan. The maximum aggregate number of shares of the Company’s common stock that may be issued under the Plan is 10,000,000 shares of the Company’s common stock. During 2010, we issued 10,000,000 shares of common stock to our employees. The shares are compensatory in nature and are fully vested. We have valued the shares consistent with fair value at the time of issuance including and adjusted for ownership restrictions.

	On June 15, 2011, NetTalk adopted the 2011 Stock Option Plan. The maximum aggregate number of shares of the Company’s common stock that may be issued under the Plan is 20,000,000 shares of the Company’s common stock. During 2012, we issued 20,000,000 shares of common stock to our employees. The shares are compensatory in nature and are fully vested. We have valued the shares consistent with fair value at the time of issuance including and adjusted for ownership restrictions.

	On July 25, 2012, NetTalk adopted the 2012 Stock Option Plan. The maximum aggregate number of shares of the Company’s common stock that may be issued under the Plan is 20,000,000 shares of the Company’s common stock. On July 25, 2012, we issued 471,500 shares of common stock to our employees and vendors as part of our 2012 Stock Option Plan. The shares are compensatory in nature and are fully vested. We have valued the shares consistent with fair value at the time of issuance including and adjusted for ownership restrictions.

Concentration Risk, Credit Risk, Policy [Policy Text Block]	Certain risks and concentration

	Our largest manufacturer accounted for approximately 52% and 36% of our cost of goods sold for the three months ended March 31, 2013 and 2012, respectively.

	One of our customers presently operates under a “Consignment Agreement”. Under the agreement we sell and ship merchandise to our customer and we collect payments upon final sale of our product to the ultimate consumer.

	On September 26, 2013, the Company elected to terminate the “Consignment Agreement” based on the specified contractual terms.

Stockholders Equity Note, Redeemable Preferred Stock, Issue, Policy [Policy Text Block]	Redeemable Preferred Stock

	Redeemable preferred stock (and other redeemable financial instruments we may enter into) is initially evaluated for possible classification as liabilities under ASC 480 Distinguishing Liabilities from Equity. Redeemable preferred stock classified as liabilities is recorded and carried at fair value. Redeemable preferred stock that does not, in its entirety, require liability classification is evaluated for embedded features that may require bifurcation and separate classification as derivative liabilities under ASC 815. In all instances, the classification of the redeemable preferred stock host contract that does not require liability classification is evaluated for equity classification or mezzanine classification based upon the nature of the redemption features. Generally, any feature that could require cash redemption for matters not within our control, irrespective of probability of the event occurring, requires classification outside of stockholders’ equity. See Note 6 for further disclosures about our redeemable preferred stock.

Earnings Per Share, Policy [Policy Text Block]	Loss per common share

	Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to the Company available to common stockholders by the weighted average number of common shares outstanding for the three months ended March 31, 2013 and 2012. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. In accordance with ASC 260, the effect of potentially dilutive securities is not considered during periods of loss or if the effect is anti-dilutive. We compute the effects on diluted loss per common share arising from warrants and options using the treasury stock method or, in the case of liability classified warrants, the reverse treasury stock method. If required, we compute the effects on diluted loss per common share arising from convertible securities using the if-converted method.

	The following table represents a reconciliation of the net income and weighted average shares outstanding for the calculation of basic and diluted earnings per share for the three months ended March 31, 2013 and 2012:

		Three Months Ended
		March 31,		March 31,
		2013		2012
	Numerator:
	Basic and diluted - net loss	$	-1,605,859	$	-3,533,013

	Denominator:
	Basic and diluted weighted average shares outstanding		60,251,355		42,948,392

New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements

	In May 2011, the FASB issued an update that amends the guidance provided in ASC Topic 820, Fair Value Measurement, by clarifying some existing concepts, eliminating wording differences between GAAP and International Financial Reporting Standards (“IFRS”), and in some limited cases, changing some principles to achieve convergence between GAAP and IFRS. The update results in a consistent definition of fair value, establishes common requirements for the measurement of and disclosure about fair value between GAAP and IFRS, and expands the disclosures for fair value measurements that are estimated using significant unobservable (Level 3) inputs. This update becomes effective in the second quarter of fiscal 2012. We do not expect the adoption of this update to have a material impact on our consolidated financial statements.

	In December 2011, the FASB issued amended guidance requiring companies to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. This guidance is required to be applied retrospectively for all prior periods presented and is effective for annual periods for fiscal years beginning on or after January 1, 2013, and interim periods within those annual fiscal years. The adoption of this standard did not have an impact on the results of operations and financial condition.

	In July 2012, the FASB issued ASU 2012-02, “Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment” in Accounting Standards Update No. 2012-02. This update amends ASU 2011-08, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment and permits an entity first to assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles - Goodwill and Other - General Intangibles Other than Goodwill. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity’s financial statements for the most recent annual or interim period have not yet been issued or, for nonpublic entities, have not yet been made available for issuance. As the Company does not currently have any indefinite-lived intangible assets, the adoption of ASU 2012-02 did not impact our financial position or results of operations.

Income Tax, Policy [Policy Text Block]	Income Taxes

	We record our income taxes using the asset and liability method. Under this method, the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis are reflected as tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which those temporary differences reverse. Changes in these deferred tax assets and liabilities are reflected in the provision for income taxes. However, we are required to evaluate the recoverability of net deferred tax assets. If it is more likely than not that some portion of a net deferred tax asset will not be realized, a valuation allowance is recognized with a charge to the provision for income taxes.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
Summary of Significant Accounting Policies (Tables)	Mar. 31, 2013
Accounting Policies [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories are recorded at the lower of cost or net realizable value.

		March 31,		December 31,
		2013		2012

	Productive material, work in process and supplies	$	654,250	$	869,740
	Finished products		586,491		598,034
	Total	$	1,240,741	$	1,467,774


Research and Development Arrangement, Contract to Perform for Others [Table Text Block]	Therefore, research and development cost reported in our financial statements relates to pre–marketing costs and are expensed accordingly.

		Three Months Ended
		March 31,		March 31,
		2013		2012
	Components of research and development:

	Product development and engineering	$	7,528	$	37,282
	Payroll and benefits		288,475		300,111
		$	296,003	$	337,393

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table represents a reconciliation of the net income and weighted average shares outstanding for the calculation of basic and diluted earnings per share for the three months ended March 31, 2013 and 2012:

		Three Months Ended
		March 31,		March 31,
		2013		2012
	Numerator:
	Basic and diluted - net loss	$	-1,605,859	$	-3,533,013

	Denominator:
	Basic and diluted weighted average shares outstanding		60,251,355		42,948,392

Property_and_equipment_Tables

Property and equipment (Tables)	3 Months Ended
Property and equipment (Tables)	Mar. 31, 2013
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Telecommunications equipment and other property consist of the following:

			March 31,		December 31,
		Life	2013		2012

	Telecommunication equipment	7	$	356,154	$	356,154
	Computer equipment	5		169,754		166,408
	Building	35		2,448,364		2,448,364
	Building improvements	10		86,442		81,342
	Office equipment and furnishing	7		48,212		48,212
	Purchased software	3		34,147		34,147
	Land			270,000		270,000
	Sub – total			3,413,073		3,404,627
	Less: accumulated depreciation			-484,311		-424,559
	Property and equipment, net		$	2,928,762	$	2,980,068

Intangible_Assets_Tables

Intangible Assets (Tables)	3 Months Ended
Intangible Assets (Tables)	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	Intangible assets consist of following:

				March 31,		December 31,
		Life		2013		2012

	Trademarks National and International	5			332,708		332,708
	Employment agreements	3			225,084		225,084
	Knowhow and specialty skills	3			212,254		212,254
	Workforce	3			54,000		54,000
	Patents	20			102,942		102,942
	Finance cost	2			76,693		55,236
					1,003,681		982,224
	Less accumulated amortization				-806,928		-789,217
	Intangible assets, net			$	196,753	$	193,007

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The estimated future amortization of intangible assets for each of the following years as of March 31, 2013, is as follows:

	2013		53,133
	2014		70,844
	2015		3,750
	Future years		69,026
	Total	$	196,753

Securities_Option_Agreement_Se1

Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes (Tables)	3 Months Ended
	Mar. 31, 2013
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The carrying values our senior debentures and demand notes consisted of the following as of March 31, 2013 and December 31, 2012:

		March 31,		December 31,
		2013		2012

	$2,000,000 face value 12% debenture, due December 31, 2013	$	2,441,429	$	2,398,153
	$3,500,000 face value 12% debenture, due December 31, 2013		4,065,111		3,993,053
	$5,266,130 face value 12% debenture, due December 31, 2013		6,489,155		6,374,130
	$ 500,000 face value 10% debenture, due December 31, 2013		500,000		500,000
	$ 500,000 face value 10% debenture, due December 31, 2013		500,000		500,000
	$ 450,000 face value 10% debenture, due December 31, 2013		450,000		450,000
	$1,150,000 advances on 10% debenture, due December 31, 2013		1,150,000		1,150,000
		$	15,595,695	$	15,365,336

	Demand notes	$	400,000	$	275,000

Schedule of Financing Transactions to Debentures and Warrants Based upon their Relative Fair Values [Table Text Block]	We allocated the gross proceeds from the financing transactions to the debentures and the warrants based upon their relative fair values, as reflected in the following table:

	September 30, 2011 Financing Arrangement	Fair Values		Relative
	September 30, 2011 Financing Arrangement	Fair Values		Fair Values
	$3,500,000 face value of debentures	$	3,560,675	$	1,695,404
	Warrants to purchase 10,000,000 shares of common stock		3,790,000		1,804,596
		$	7,350,675	$	3,500,000

	August 8, 2011 Financing Arrangement	Fair Values		Relative
	August 8, 2011 Financing Arrangement	Fair Values		Fair Values
	$2,000,000 face value of debentures	$	2,127,063	$	721,642
	Warrants to purchase 8,000,000 shares of common stock		3,768,000		1,278,358
		$	5,895,063	$	2,000,000

Schedule of Financing and Extinguishment of Debentures and Warrants [Table Text Block]	We allocated the gross proceeds from the financing transaction to the debentures and the warrants based upon their relative fair values, as reflected in the following table:

		Fair Values		Relative
		Fair Values		Fair Values
	$5,000,000 face value of debentures	$	5,340,195	$	2,029,536
	Warrants to purchase 20,000,000 shares of common stock		7,816,000		2,970,464
		$	13,156,195	$	5,000,000

Schedule of Extinguishment of Debt [Table Text Block]	For purposes of the extinguished instrument, we recorded the allocated face value of the debentures and the allocated number of warrants at their fair values. The difference between these amounts and the carrying value of the settled obligation was recorded as an extinguishment loss in our income, as follows:

		Extinguishment
		Calculation
	$266,130 face value of debentures	$	284,238
	Warrants to purchase 1,064,520 shares of common stock		416,014
			700,252
	Carrying value of settled obligation		266,130
	Extinguishment loss	$	434,122

Redeemable_Preferred_Stock_and1

Redeemable Preferred Stock and Stock Option Agreement (Tables)	3 Months Ended
	Mar. 31, 2013
Redeemable Preferred Stock Value [Abstract]
Redeemable Preferred Stock [Table Text Block]	Redeemable preferred stock consists of the following as of:	March 31, 2013		December 31, 2012
	Series A Convertible Preferred Stock, par value $0.001 per share,
	stated value $10,000 per share; 500 shares issued and outstanding at
	March 31, 2013; redemption value $5,000,000, and 500 shares
	issued and outstanding at December 31, 2012; redemption
	value $5,000,000.
	Initial carrying value	$	13,246,609	$	13,246,609
	Accumulated accretion		-7,599,036		-6,867,593
	Carrying values	$	5,647,573	$	6,379,016

Schedule of Purchase Price Allocation [Table Text Block]	The following table reflects the allocation of the purchase price on the financing date:

	Allocation:	October 25,		February 24,
	Allocation:	2010		2010
	Redeemable preferred stock	$	624,000	$	-
	Warrants		936,000		5,062,800
	Compound embedded derivative		440,000		4,260,000
	Derivative loss, included in derivative income (expense)		-		-6,322,800
		$	2,000,000	$	3,000,000

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Productive material, work in process and supplies	$654,250	$869,740
Finished products	586,491	598,034
Total	$1,240,741	$1,467,774

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Components of research and development:
Product development and engineering	$7,528	$37,282
Payroll and benefits	288,475	300,111
Research and Development Expense, Total	$296,003	$337,393

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Details 2) (USD $)	3 Months Ended			12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2010
Numerator:
Basic and diluted - net loss	($1,605,859)	($3,533,013)	($1,367,216)	($14,715,006)	($28,249,635)	($6,399,963)
Denominator:
Basic and diluted weighted average shares outstanding (in shares)	60,251,355	42,948,392

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Details Textual) (USD $)

3 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2010

Mar. 31, 2013

Jan. 11, 2013

Nov. 29, 2012

Feb. 15, 2013

Mar. 31, 2013

Mar. 31, 2012

Nov. 15, 2009

Dec. 31, 2010

Jun. 15, 2011

Dec. 31, 2012

Jul. 25, 2012

Mar. 31, 2013

Chief Executive Officer [Member]

Outside party [Member]

1080 NW 163rd Drive, LLC. [Member]

Vicis Capital Master Fund [Member]

Secured Convertible Promissory Note [Member]

Distributors [Member]

Cost of Goods, Total [Member]

Stock Option Plan 2010 [Member]

Stock Option Plan 2011 [Member]

Stock Option Plan 2012 [Member]

Minimum [Member]

Maximum [Member]

February 19, 2013 [Member]

August 14, 2013 [Member]

August 9, 2013 [Member]

September 3, 2013 [Member]

July 7, 2013 [Member]

August 15, 2013 [Member]

August 22, 2013 [Member]

August 09 2013 One [Member]

August 09 2013 Two [Member]

February 15, 2013 [Member]

April 10, 2013 [Member]

April 22, 2013 [Member]

May 3, 2013 [Member]

May 31, 2013 [Member]

July 15, 2013 [Member]

Employees [Member]

Employees And Vendors [Member]

Net Losses

$1,605,859

$3,533,013

$1,367,216

$14,715,006

$28,249,635

$6,399,963

Secured Debt, Current

15,595,695

15,365,336

Notes Payable, Current

400,000

275,000

Long-term Debt, Excluding Current Maturities

1,400,000

1,000,000

Net Cash Used in Operating Activities

562,394

1,656,251

Debt Instrument, Face Amount

5,000,000

400,000

1,000,000

100,000

300,000

200,000

Debt Instrument, Interest Rate During Period

12.00%

8.00%

5.00%

Debt Instrument, Maturity Date

29-Nov-14

1-Dec-13

15-Jan-14

Debt Instrument, Convertible, Conversion Price

$0.08

Inventory, Finished Goods

586,491

598,034

113,305

Percentage of Accounts Receivable

80.00%

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

10,000,000

20,000,000

471,500

Concentration Risk, Percentage

7.75%

52.00%

36.00%

Proceeds from Issuance of Secured Debt

400,000

Debt Conversion, Converted Instrument, Shares Issued

100,000

75,000

3,750,000

2,500,000

Due to Related Parties, Current

25,000

20,000

5,000

25,000

50,000

25,000

Other Borrowings

$111,000

$75,000

$125,000

$111,000

$55,000

Percentage of Accounts Receivable, Factoring Fees

7.30%

9.00%

Property_and_equipment_Details

Property and equipment (Details) (USD $)	3 Months Ended
Property and equipment (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment, Gross	$3,413,073	$3,404,627
Less: accumulated depreciation	-484,311	-424,559
Property and equipment, net	2,928,762	2,980,068
Equipment [Member]
Property, Plant and Equipment, Useful Life	7 years
Property, Plant and Equipment, Gross	356,154	356,154
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Property, Plant and Equipment, Gross	169,754	166,408
Building [Member]
Property, Plant and Equipment, Useful Life	35 years
Property, Plant and Equipment, Gross	2,448,364	2,448,364
Building Improvements [Member]
Property, Plant and Equipment, Useful Life	10 years
Property, Plant and Equipment, Gross	86,442	81,342
Office Equipment [Member]
Property, Plant and Equipment, Useful Life	7 years
Property, Plant and Equipment, Gross	48,212	48,212
Software [Member]
Property, Plant and Equipment, Useful Life	3 years
Property, Plant and Equipment, Gross	34,147	34,147
Land [Member]
Property, Plant and Equipment, Gross	$270,000	$270,000

Property_and_equipment_Details1

Property and equipment (Details Textual) (USD $)	3 Months Ended
Property and equipment (Details Textual) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Depreciation	$59,752	$45,786

Intangible_Assets_Details

Intangible Assets (Details) (USD $)	3 Months Ended
Intangible Assets (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets, Gross	$1,003,681	$982,224
Less accumulated amortization	-806,928	-789,217
Intangible assets, net	196,753	193,007
Trademarks [Member]
Intangible Assets, Useful Life	5 years
Finite-Lived Intangible Assets, Gross	332,708	332,708
Employment Contracts [Member]
Intangible Assets, Useful Life	3 years
Finite-Lived Intangible Assets, Gross	225,084	225,084
Know How and Specialty Skills [Member]
Intangible Assets, Useful Life	3 years
Finite-Lived Intangible Assets, Gross	212,254	212,254
Work Force [Member]
Intangible Assets, Useful Life	3 years
Finite-Lived Intangible Assets, Gross	54,000	54,000
Patents [Member]
Intangible Assets, Useful Life	20 years
Finite-Lived Intangible Assets, Gross	102,942	102,942
Finance Cost [Member]
Intangible Assets, Useful Life	2 years
Finite-Lived Intangible Assets, Gross	$76,693	$55,236

Intangible_Assets_Details_1

Intangible Assets (Details 1) (USD $)	Mar. 31, 2013	Dec. 31, 2012
2013	$53,133
2014	70,844
2015	3,750
Future years	69,026
Intangible assets, net	$196,753	$193,007

Intangible_Assets_Details_Text

Intangible Assets (Details Textual) (USD $)	3 Months Ended
Intangible Assets (Details Textual) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Amortization of Intangible Assets	$17,711	$16,773
Finite-Lived Intangible Assets, Remaining Amortization Period	18 years

Securities_Option_Agreement_Se2

Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Mortgage debt	$15,595,695	$15,365,336
Demand notes	400,000	275,000
Face Value 2,000,000 Debenture 12%, Due December 31, 2013 [Member]
Mortgage debt	2,441,429	2,398,153
Face Value 3,500,000 Debenture 12%, Due December 31 2013 [Member]
Mortgage debt	4,065,111	3,993,053
Face Value 5,266,130 Debenture 12%, Due December 31, 2013 [Member]
Mortgage debt	6,489,155	6,374,130
Face Value 500,000 Debenture 10%, Due December 31, 2013 [Member]
Mortgage debt	500,000	500,000
Face Value One 500,000 Debenture 10%, Due December 31, 2013 [Member]
Mortgage debt	500,000	500,000
Face Value 450,000 Debenture 10%, Due December 31, 2013 [Member]
Mortgage debt	450,000	450,000
Face Value 1,150,000 Debenture 10%, Due December 31, 2013 [Member]
Mortgage debt	$1,150,000	$1,150,000

Securities_Option_Agreement_Se3

Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes (Details 1) (USD $)	Sep. 30, 2011	Aug. 08, 2011	Jun. 30, 2011
Face value of debentures, Fair Values	$3,560,675	$2,127,063	$5,340,195
Warrants to purchase common stock, Fair Values	3,790,000	3,768,000	7,816,000
Total Financing Arrangement, Fair Value	7,350,675	5,895,063	13,156,195
Face value of debentures, Relative Fair Values	1,695,404	721,642	2,029,536
Warrants to purchase common stock, Relative Fair Values	1,804,596	1,278,358	2,970,464
Total Financing Arrangement, Relative Fair Value	$3,500,000	$2,000,000	$5,000,000

Securities_Option_Agreement_Se4

Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes (Details 2) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2011
$266,130 face value of debentures		$284,238
Warrants to purchase 1,064,520 shares of common stock		416,014
Total Extinguishment Of Debt Warrants		700,252
Carrying value of settled obligation		266,130
Extinguishment loss	$3,135,235	$434,122

Securities_Option_Agreement_Se5

Securities Option Agreement, Secured Convertible Debentures, Senior Debentures and Demand Notes (Details Textual) (USD $)

3 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jan. 11, 2013

Nov. 29, 2012

Feb. 15, 2013

Mar. 31, 2013

Aug. 08, 2011

Mar. 31, 2013

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2013

Dec. 31, 2012

Mar. 31, 2013

NW 163rd Drive, LLC. [Member]

February 19, 2013 [Member]

April 22, 2013 [Member]

May 3, 2013 [Member]

July 7, 2013 [Member]

August 9, 2013 [Member]

August 15, 2013 [Member]

August 22, 2013 [Member]

August 14, 2013 [Member]

September 3, 2013 [Member]

August 09, 2013 One [Member]

August 09, 2013 Two [Member]

Convertible Debt [Member]

Minimum [Member]

Maximum [Member]

Face Value 2,000,000 Debenture 12%, Due December 31, 2013 [Member]

Face Value 3,500,000 Debenture 12%, Due December 31 2013 [Member]

Face Value 5,266,130 Debenture 12%, Due December 31, 2013 [Member]

Face Value 500,000 Debenture 10%, Due December 31, 2013 [Member]

Face Value One 500,000 Debenture 10%, Due December 31, 2013 [Member]

Face Value 450,000 Debenture 10%, Due December 31, 2013 [Member]

Face Value 2,000,000 Debenture and Face Value 3,500,000 Debenture [Member]

Advances Of 1,150,000 On 10% Debenture Due December 31 2013 [Member]

Demand Notes 275,000 Due On Demand [Member]

Secured Convertible Promissory Note [Member]

Chief Executive Officer [Member]

NW 163rd Drive, LLC. [Member]

Outside party [Member]

Chief Executive Officer [Member]

Outside party [Member]

Chief Executive Officer [Member]

Outside party [Member]

July 15, 2013 [Member]

May 31, 2013 [Member]

Stock Redeemed or Called During Period, Value

$16,000,000

Debt Instrument, Face Amount

5,000,000

400,000

1,000,000

100,000

2,000,000

3,500,000

5,266,130

500,000

450,000

5,500,000

1,150,000

275,000

200,000

300,000

Debt Instrument, Interest Rate During Period

12.00%

8.00%

12.00%

10.00%

5.00%

Debt Instrument, Maturity Date

29-Nov-14

31-Dec-13

1-Dec-13

15-Jan-14

1-Dec-13

Long-term Debt, Gross

266,130

1,400,000

Long-term Debt, Fair Value

2,313,888

3,852,748

6,150,160

Number of Warrants Issued

21,064,520

Concentration Risk, Percentage

7.75%

Debt Instrument, Interest Rate, Effective Percentage

0.50%

7.40%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum

113.80%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum

1.70%

Warrant Exercise Price Per Share

$0.50

Repayments of Financial Services Obligations

2,500,000

Repayments of Convertible Debt

266,130

Extinguishment of Debt, Amount

266,130

Number of Warrants Issued for Common Stock

20,000,000

8,000,000

10,000,000

Issuance of Warrants to Purchase of Common Stock Extinguished

1,064,520

Debt Instrument, Convertible, Carrying Amount of Equity Component

2,313,774

Warrants Issued to Purchase of Common Stock

18,000,000

Warrants Expiration Term

five years

five year

Warrant Exercise Price Per Share

$0.50

Debt Instrument, Convertible, Effective Interest Rate

0.25%

0.36%

Debt Instrument, Convertible, Conversion Price

$0.08

Extinguishment Loss

3,135,235

434,122

Fair Value Inputs, Entity Credit Risk

7.63%

7.86%

Fair Value Assumptions, Expected Volatility Rate

55.15%

129.86%

Fair Value Assumptions Risk Free Interest Rate

0.07%

1.11%

Debt Conversion, Converted Instrument, Shares Issued

2,500,000

3,750,000

Due to Related Parties, Current

25,000

50,000

25,000

5,000

20,000

25,000

Other Borrowings

$111,000

$75,000

$125,000

$111,000

$55,000

Redeemable_Preferred_Stock_and2

Redeemable Preferred Stock and Stock Option Agreement (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Series A Convertible Preferred Stock, par value $0.001 per share, stated value $10,000 per share; 500 shares issued and outstanding at March 31, 2013; redemption value $5,000,000, and 500 shares issued and outstanding at December 31, 2012; redemption value $5,000,000.
Initial carrying value	$13,246,609	$13,246,609
Accumulated accretion	-7,599,036	-6,867,593
Carrying values	$5,647,573	$6,379,016

Redeemable_Preferred_Stock_and3

Redeemable Preferred Stock and Stock Option Agreement (Details 1) (USD $)	Oct. 25, 2010	Feb. 24, 2010
Allocation:
Redeemable preferred stock	$624,000	$0
Warrants	936,000	5,062,800
Compound embedded derivative	440,000	4,260,000
Derivative loss, included in derivative income (expense)	0	-6,322,800
Allocation, Total	$2,000,000	$3,000,000

Redeemable_Preferred_Stock_and4

Redeemable Preferred Stock and Stock Option Agreement (Details Textual) (USD $)	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended		3 Months Ended	12 Months Ended	3 Months Ended	1 Months Ended	12 Months Ended	3 Months Ended
	Mar. 31, 2013	Jun. 30, 2011	Sep. 30, 2010	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2010	Dec. 31, 2011	Dec. 31, 2010	Feb. 24, 2010	Dec. 31, 2011	Dec. 31, 2010	Mar. 31, 2010
	Mar. 31, 2013	Jun. 30, 2011	Sep. 30, 2010	Dec. 31, 2012	Dec. 31, 2011	Stock Options [Member]	Stock Options [Member]	Warrant [Member]	Series A Convertible Preferred Stock [Member]	Series A Convertible Preferred Stock [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]
Stock Redeemed or Called During Period, Value				$16,000,000
Preferred Stock, Par or Stated Value Per Share	$0.00			$0.00					$0.00
Preferred Stock, Stated Value Per Share	$10,000								$10,000
Preferred Stock, Shares Issued	500			500
Preferred Stock, Shares Outstanding	500			500
Preferred Stock, Redemption Amount	5,000,000			5,000,000
Preferred Stock, Dividend Rate, Percentage									12.00%
Proceeds from Issuance of Redeemable Convertible Preferred Stock		5,000,000
Preferred Stock, Redemption Date					1-Jul-13
Preferred Stock, Including Additional Paid in Capital					2,442,686
Increase in Carrying Amount of Redeemable Preferred Stock					5,000,000					13,800,000
Derivative, Gain (Loss) on Derivative, Net					2,500,000
Adjustments to Additional Paid in Capital, Increase in Carrying Amount of Redeemable Preferred Stock					553,391
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate						2.40%	0.50%	0.66%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions							7.75%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term						5 years	2 years	4 years 8 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	113.80%						89.90%	76.06%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	1.70%						105.30%	99.78%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate							12.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Range of Dividends Used							7.19% to 7.75%.
Stock Issued During Period, Shares, Conversion of Convertible Securities											200	300
Warrants Issued During Period Conversion of Common Stock											8,000,000	12,000,000
Proceeds from Issuance of Warrants											2,000,000	3,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Market Price						$0.58		$0.26
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate						90.20%		89.40%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum								0.12%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum								2.01%
Adjustments to Additional Paid in Capital, Dividends in Excess of Retained Earnings			224,969
Derivative Instruments and Hedges, Liabilities					8,800,000
Common Stock, Par or Stated Value Per Share	$0.00			$0.00					$0.25
Common Stock, Shares Converted									20,000,000
Temporary Equity, Carrying Amount, Attributable to Parent									$500

Commitment_and_Contingencies_D

Commitment and Contingencies (Details Textual) (USD $)

3 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Mar. 31, 2013

Nov. 07, 2012

Dec. 27, 2012

Jun. 20, 2012

Dec. 18, 2012

Mar. 31, 2013

Sep. 14, 2012

Nov. 26, 2012

Feb. 13, 2013

Jan. 31, 2012

16-May-11

DACS Marketing & Sponsorship Inc [Member]

Maximum [Member]

Arrow Electronics Inc [Member]

Client Broadvox LLC [Member]

Rates Technology Inc [Member]

Amended Employment Agreement [Member]

Minimum [Member]

Chief Executive Officer And President [Member]

Officers Compensation

$250,000

$199,000

Payment of Cash Due to Change in Control Clause

1,500,000

Gain (Loss) Related to Litigation Settlement

473,319

111,701

60,000

Gain (Loss) on Contract Termination

125,834.21

Loss Contingency, Damages Awarded, Value

126,000

Litigation Settlement, Expense

5,000

10,000

Loss Contingency, Settlement Agreement, Consideration

85,000

Loss Contingency Receivable

$89,000

$123,000

Related_party_Details_Textual

Related party (Details Textual) (USD $)	Mar. 31, 2013
Due to Related Parties	$25,000