GBT (GTCH) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 11, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-54530
Entity Registrant Name	GBT TECHNOLOGIES INC.
Entity Central Index Key	0001471781
Entity Tax Identification Number	27-0603137
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2450 Colorado Ave.
Entity Address, Address Line Two	Suite 100E
Entity Address, City or Town	Santa Monica
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90404
City Area Code	888
Local Phone Number	685-7336
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,206,818,392

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 130,642	$ 155,106
Funds in escrow	394,694
Cash held in trust		112,942
Accounts Receivable	19,227
Inventory	7,158
Notes receivable	194,821
Other receivable		3,750,000
Inventory in transit	43,872
Due from related party	30,049
Marketable securities	40,942
Total current assets	861,405	4,018,048
Total assets	861,405	4,018,048
Current Liabilities:
Accounts payable and accrued expenses	5,901,663	6,896,263
Accrued settlement	4,090,057	4,090,057
Unearned revenue	249,159	249,384
Contract liabilities	43,944
Convertible notes payable, current	6,549,832	8,109,436
Convertible notes payable, related party	116,605	116,605
Notes payable, current	38,196	2,612,397
Notes payable, related party	140,000	140,000
Derivative liability	5,787,760	10,192,485
Total current liabilities	22,917,216	32,406,629
Noncurrent Liabilities:
Convertible note payable, noncurrent, net of discount of $0 and $88,403		35,797
Note payable, noncurrent	311,804	337,603
Total noncurrent liabilities	311,804	373,400
Total liabilities	23,229,020	32,780,029
Stockholders’ Deficit:
Common stock, $0.00001 par value; 2,000,000,000 shares authorized; 1,183,741,469 and 5,133,489 shares issued and outstanding at September 30, 2022 and December 31, 2021	11,838	332
Treasury stock, at cost; 21 shares at September 30, 2022 and December 31, 2021	(643,059)	(643,059)
Stock loan receivable	(7,610,147)	(7,610,147)
Additional paid in capital-	288,199,959	284,072,666
Accumulated deficit	(302,326,206)	(304,581,773)
Total stockholders’ deficit	(22,367,615)	(28,761,981)
Total liabilities and stockholders’ deficit	861,405	4,018,048
Series B Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value
Series C Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value
Series D Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value
Series G Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value
Series H Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock value

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Note payable discount noncurrent	$ 0	$ 88,403
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	2,000,000,000	2,000,000,000
Common Stock, Shares, Outstanding	1,183,741,469	5,133,489
Common Stock, Shares, Issued	1,183,741,469	5,133,489
Treasury Stock, Shares	21	21
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	20,000,000	20,000,000
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000	10,000
Series D Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	100,000	100,000
Series G Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	2,000,000	2,000,000
Series H Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	40,000	40,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Sales	$ 201,495		$ 771,446
Sales - related party	45,000	45,000	90,000	135,000
Total sales	246,495	45,000	861,446	135,000
Cost of goods sold	141,545		530,003
Gross profit	104,950	45,000	331,443	135,000
Operating expenses:
General and administrative	167,411	723,706	538,663	1,931,963
Marketing	87,900	182,692	521,200	514,906
Professional	378,226		1,506,418
Impairment of assets				15,400,000
Total operating expenses	633,537	906,398	2,566,281	17,846,869
Loss from operations	(528,587)	(861,398)	(2,234,838)	(17,711,869)
Other income (expense):
Amortization of debt discount	(54,132)	(220,095)	(362,011)	(686,732)
Change in fair value of derivative liability	(354,869)	627,784	2,795,870	(165,402)
Interest expense and financing costs	(261,858)	(326,222)	(731,251)	(1,473,712)
Realized gain on marketable equity security				11,000
Loss on debt modification				(13,777,480)
Gain   on RJW settlement	3,012,633		3,012,633
Gain on bad debt			50,000
Change in fair value of marketable securities	(50,537)		(290,537)
Licensing income – related party	7,814	350,000	15,699	950,000
Total other income (expense)	2,299,051	431,467	4,490,403	(15,142,326)
Income (loss) before income taxes	1,770,464	(429,931)	2,255,565	(32,854,195)
Income tax expense
Income (loss) from operations	1,770,464	(429,931)	2,255,565	(32,854,195)
Net income (loss)	$ 1,770,464	$ (429,931)	$ 2,255,565	$ (32,854,195)
Weighted average common shares outstanding:
Basic	1,108,371,904	26,154,579	1,426,061,998	16,522,673
Diluted	5,198,401,226	26,154,579	5,516,091,320	16,522,673
Net loss per share (basic and diluted):
Basic	$ 0	$ (0.02)	$ 0	$ (1.99)
Diluted	$ 0	$ (0.02)	$ 0	$ (1.99)

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY DEFICIT (UNAUDITED) - USD ($)	Common Stock [Member]	Treasury Stock [Member]	Stock Loan Receivable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 51	$ (643,059)	$ (7,610,147)	$ 251,046,191	$ (270,651,339)	$ (27,858,303)
Beginning balance, shares at Dec. 31, 2020	5,133,489	1,040
Common stock issued for conversion of convertible debt and accrued interest	$ 45			3,122,803		3,122,848
Common stock issued for conversion of convertible debt and accrued interest, shares	4,483,717
Common stock issued for services	$ 2			281,748		281,750
Common stock issued for services , shares	245,000
Fair value of beneficial conversion feature of converted				9,207,107		9,207,107
Net loss					(5,375,609)	(5,375,609)
Ending balance, value at Mar. 31, 2021	$ 98	$ (643,059)	(7,610,147)	263,657,849	(276,026,948)	(20,622,207)
Ending balance, shares at Mar. 31, 2021	9,862,206	1,040
Common stock issued for conversion of convertible debt and accrued interest	$ 7			592,698		592,705
Common stock issued for conversion of convertible debt and accrued interest, shares	720,311
Common stock issued for joint venture	$ 140			15,399,860		15,400,000
Common stock issued for joint venture ,shares	14,000,000
Fair value of beneficial conversion feature of converted				522,349		522,349
Net loss					(27,048,655)	(27,048,655)
Ending balance, value at Jun. 30, 2021	$ 245	$ (643,059)	(7,610,147)	280,172,756	(303,075,603)	(31,155,808)
Ending balance, shares at Jun. 30, 2021	24,582,517	1,040
Common stock issued for conversion of convertible debt and accrued interest	$ 32			1,540,425		1,540,457
Common stock issued for conversion of convertible debt and accrued interest, shares	3,155,026
Common stock issued for joint venture				1,135,462		1,135,462
Fair value of beneficial conversion feature of converted				522,349		522,349
Net loss					(429,931)	(429,931)
Ending balance, value at Sep. 30, 2021	$ 277	$ (643,059)	(7,610,147)	283,370,992	(303,505,534)	(28,387,471)
Ending balance, shares at Sep. 30, 2021	27,737,543	1,040
Beginning balance, value at Dec. 31, 2021	$ 332	$ (643,059)	(7,610,147)	284,072,666	(304,581,773)	(28,761,981)
Beginning balance, shares at Dec. 31, 2021	33,200,198	1,040
Common stock issued for conversion of convertible debt and accrued interest	$ 4			34,996		35,000
Common stock issued for conversion of convertible debt and accrued interest, shares	369,198
Fair value of beneficial conversion feature of converted				49,504		49,504
Common stock issued for cash	$ 4			68,304		68,308
Common stock issued for cash , shares	463,303
Net loss					3,926,239	3,926,239
Ending balance, value at Mar. 31, 2022	$ 340	$ (643,059)	(7,610,147)	284,225,470	(300,655,534)	(24,682,930)
Ending balance, shares at Mar. 31, 2022	34,032,699	1,040
Beginning balance, value at Dec. 31, 2021	$ 332	$ (643,059)	(7,610,147)	284,072,666	(304,581,773)	(28,761,981)
Beginning balance, shares at Dec. 31, 2021	33,200,198	1,040
Ending balance, value at Sep. 30, 2022	$ 11,837	$ (643,059)	(7,610,147)	288,199,959	(302,326,207)	(22,367,615)
Ending balance, shares at Sep. 30, 2022	1,183,741,469	1,040
Beginning balance, value at Mar. 31, 2022	$ 340	$ (643,059)	(7,610,147)	284,225,470	(300,655,534)	(24,682,930)
Beginning balance, shares at Mar. 31, 2022	34,032,699	1,040
Common stock issued for conversions	$ 2,887			1,663,973		1,666,861
Common stock issued for conversions ,shares	288,672,073
Fair value of derivative liability due to conversions				1,571,238		1,571,238
Common stock issued for cash	$ 50			163,508		163,559
Common stock issued for cash , shares	5,036,697
Common stock issued for JV - Tokenize	$ 1,500			(1,500)
Common stock issued for JV - Tokenize ,shares	150,000,000
Equity Method Investment - Meta	$ 5,000			(5,000)
Equity Method Investment - Meta, shares	500,000,000
Net loss					(3,441,137)	(3,441,137)
Ending balance, value at Jun. 30, 2022	$ 9,777	$ (643,059)	(7,610,147)	287,617,690	(304,096,671)	(24,722,409)
Ending balance, shares at Jun. 30, 2022	977,741,469	1,040
Common stock issued for conversions	$ 2,060			268,240		270,300
Common stock issued for conversions ,shares	206,000,000
Fair value of derivative liability due to conversions				314,029		314,029
Common stock issued for cash
Common stock issued for JV - Tokenize
Equity Method Investment - Meta
Net loss					1,770,464	1,770,464
Ending balance, value at Sep. 30, 2022	$ 11,837	$ (643,059)	$ (7,610,147)	$ 288,199,959	$ (302,326,207)	$ (22,367,615)
Ending balance, shares at Sep. 30, 2022	1,183,741,469	1,040

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows From Operating Activities:
Net income (loss)	$ 2,255,565	$ (32,854,195)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	362,011	686,732
Change in fair value of derivative liability	(2,795,870)	165,402
Excess of debt discount and financing costs	34,175	609,265
Shares issued for services		281,750
Loss on modification of debt		13,777,480
Impairment loss		15,400,000
Realized (gain) on market equity security		(11,000)
Payment of other income with marketable securities		(800,000)
Change in fair value of market equity security	290,538
Gain on settlement	(3,012,633)
Changes in operating assets and liabilities:
Account receivable	(19,227)
Other receivable	3,745,179
Inventory in transit	(43,872)
Cash held in trust		224,516
Inventory	(7,158)
Unearned revenue	(225)
Contract liabilities	(6,056)
Accounts payable and accrued expenses	(469,014)	1,562,039
Net cash provided by (used in) operating activities	333,414	(958,011)
Cash Flows From Investing Activities:
Investment to GTX	(150,000)
Investment to TGHI	(125,000)
Net cash used in investing activities	(275,000)
Cash Flows From Financing Activities:
Issuance of convertible notes	300,000	1,231,636
Issuance of note receivable	(190,000)
Proceeds from sales of common stock	231,864
Repayments to related party	(664,225)
Proceeds from related party	634,176
Net cash provided by financing activities	311,816	1,231,636
Net increase in cash	370,230	273,625
Cash, beginning of period	155,106	113,034
Cash, end of period	525,336	386,659
Interest
Income taxes
Supplemental non-cash investing and financing activities
Debt discount related to convertible debt	325,916	641,100
Reduction in derivative liability due to conversion	1,934,771	10,864,918
Shares issued for conversion of convertible debt	1,972,164	5,256,010
Equity Method Investment		424,731
Share issuance for JV Metaverse	5,000
Share issuance for JV Tokenize	$ 1,500
Transfer of accounts payable to convertible note		424,731
Transfer of accounts payable to convertible note		$ 202,899

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation Organization and Line of Business GBT Technologies Inc. (the “Company”, “GBT”, or “GTCH”) was incorporated on July 22, 2009 under the laws of the State of Nevada. The Company targets building an intellectual properties portfolio for growing markets such as development of Internet of Things (IoT) and Artificial Intelligence (AI) enabled networking and tracking technologies, including wireless mesh network technology platform and fixed solutions, development of an intelligent human body vitals device, asset-tracking IoT, and wireless mesh networks. The Company derived revenues from (i) the provision of IT consulting or licensing services; and (ii) from selling electronic products through e-commerce platforms. On February 18, 2022, the Company, effective March 1, 2022 entered into a Revenue Sharing Agreement (“RSA”) with Mahaser LTD. (“Mahaser”) pursuant to which the Company shares revenues generated by Mahaser with respect to e-commerce sales through the online retail platform in the United States of America. The unaudited condensed consolidated financial statements (“CFS”) are prepared by the Company, pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which in the opinion of management, are necessary to fairly state the Company’s financial position, the results of its operations, and cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) were omitted pursuant to such rules and regulations. The results of operations for the nine months ended September 30, 2022 are not necessarily indicative of the results expected for the year ending December 31, 2022. Basis of Presentation The accompanying CFS were prepared in conformity with U.S. GAAP. Stock Splits Increase Authorized On October 26, 2021, the Company effectuated a 1 for 50 In July 7, 2022 the Company filed a preliminary information statement to the stockholders of record (the “Record Date”) in connection with certain actions to be taken by the written consent by stockholders holding a majority of the voting stock of the Company, dated as of June 28, 2022. ● To amend the Company’s Articles of Incorporation, (the “Articles of Incorporation”) to increase the number of authorized shares of common stock, par value $ 0.00001 2,000,000,000 ● (i) authorize the Company’s Board of Directors to effect, in its sole discretion, a reverse stock split of the Common Stock in a ratio of up to 1-for-500 Going Concern The accompanying CFS were prepared assuming that the Company will continue as a going concern. The Company has an accumulated deficit of $ 302,326,206 22,055,811 The Company’s ability to continue as a going concern is dependent upon its ability to generate profitable operations in the future and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has plans to seek additional capital through some private placement offerings of debt and equity securities. These CFS do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Use of Estimates The preparation of CFS in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the CFS and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying financial statements include leases, valuation of derivatives and valuation allowance on deferred tax assets. Principles of Consolidation The accompanying CFS include the accounts of the Company and its subsidiaries; the Company’s 50% owned subsidiaries GBT Tokenize Corp; and GBT BitSpeed (currently inactive) Corp. and the Company’s 50% owned subsidiary, Gopher Protocol Costa Rica Sociedad De Responsabilidad Limitada (currently inactive ), a wholly owned subsidiary, AltCorp Trading LLC, a Costa Rica company (“AltCorp” currently inactive), Greenwich International Holdings, a Costa Rica corporation (“Greenwich” currently inactive) and Mahaser Ltd., a variable interest entity. All significant intercompany transactions and balances were eliminated in consolidation. For entities determined to be VIEs, an evaluation is required to determine whether the Company is the primary beneficiary. The Company evaluates its economic interests in the entity specifically determining if the Company has both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance (“the power”) and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE (“the benefits”). When making the determination whether the benefits received from an entity are significant, the Company considers the total economics of the entity, and analyzes whether the Company’s share of the economics is significant. The Company utilizes qualitative factors, and, where applicable, quantitative factors, while performing the analysis. In addition, the Company’s variable interests in Mahaser obligate the Company to absorb deficits and provide it with the right to receive benefits that could potentially be significant to Mahaser. As a result of this analysis, the Company concluded it is the primary beneficiary of Mahaser and therefore consolidates the balance sheets, results of operations and cash flows of Mahaser. The Company performs a qualitative assessment of Mahaser on an ongoing basis to determine if it continues to be the primary beneficiary. Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly-liquid debt instruments with original maturities of three months or less. As of September 30, 2022 and December 31, 2021, the Company did no Funds in Escrow Restricted cash is $ 375,000 19,694 The Company entered into the Confidential Settlement Agreement and Mutual Release (“RJW Agreement”) by and between RWJ Advanced Marketing, LLC, Robert Warren Jackson, Gregory Bauer (collectively the “RJW Parties”) and W.L. Petrey Wholesale Company, Inc., (“Petrey”) on one hand; and GBT Technologies Inc., on behalf of itself and its agents (collectively the GBT Parties”), on the other hand. The Company the RJW Agreement effective September 26, 2022 with final signatures delivered to the Company on or about October 5, 2022. Among other agreements (see Contingencies) the parties agreed and stipulated to release all funds currently being held in a blocked account of $ 19,694 Investment Securities The Company accounts for investment securities in accordance with ASC Topic 321, Investments – equity securities. Inventory Inventory consists of electronic product ready for sale on Amazon.com. It is stated at the lower of cost or net realizable value and all inventories were returned product from online customers. We value our inventory using the weighted average costing method. Our Company’s policy is to include as a part of inventory any freight incurred to ship the product from our contract vendors to our warehouses. Outbound freight costs to our customers are considered period costs and reflected in selling, general and administrative expenses. We regularly review inventory and consider forecasts of future demand, market conditions and product obsolescence. Note Receivable Paid-Off On September 18, 2020, the Company entered into a Purchase and Sale Agreement with Mr. LightHouse LTD . 100,000 100,000 50,000 50,000 Notes to Condensed Consolidated Financial Statements Derivative Financial Instruments The Company evaluates all of its agreements to determine if they contain derivatives or have contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value “FV” and is then re-valued at each reporting date, with changes in the FV reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a weighted-average Black-Scholes-Merton option pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. As of September, 30, 2022 and December 31, 2021 (audited), the Company’s only derivative financial instrument was an embedded conversion feature associated with convertible notes payable due to certain provisions that allow for a change in the conversion price based on a percentage of the Company’s stock price at the date of conversion. Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their FVs due to their short maturities. FASB ASC Topic 820, Fair Value Measurements and Disclosures Financial Instruments ● Level 1 inputs to the valuation methodology are quoted prices 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, quoted prices for identical or similar assets in inactive 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 us one or more unobservable inputs which are significant to the FV measurement. The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity Derivatives and Hedging For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as a financial instrument, and are a reasonable estimate of their FVs because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The Company uses Level 2 inputs for its valuation methodology for derivative liabilities as their FVs were determined using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to FV of derivatives. At September 30, 2022 and December 31, 2021, the Company identified the following assets and liabilities that are required to be presented on the balance sheet at FV: Schedule of fair value, assets and liabilities measured on recurring basis Description Fair Value Fair Value Measurements at Level 1 Level 2 Level 3 Conversion feature on convertible notes $ 5,787,760 $ — $ 5,787,760 $ — Marketable securities $ 40,942 $ 40,942 $ — $ — Description Fair Value Fair Value Measurements at Level 1 Level 2 Level 3 Conversion feature on convertible notes $ 10,192,485 $ — $ 10,192,485 $ — Treasury Stock Treasury stock is recorded at cost. The re-issuance of treasury shares is accounted for on a first in, first-out basis and any difference between the cost of treasury shares and the re-issuance proceeds are charged or credited to additional paid-in capital. Reclassification Certain prior years amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Revenue Recognition Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Revenues are recognized under Topic 606 IT Consulting services: ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. These five elements, as applied to each of the Company’s IT revenue category, is summarized below: ● IT consulting services - revenue is recorded on a monthly basis as services are provided. These five elements, as applied to each of the Company’s license revenue category, is summarized below: ● License services – the one-time related party licensing income recorded as other income upon agreement is executed and services are provided and recognized over the term of five years. e-commerce sales ● Identify the contract(s) with a customer. ASC 606 defines a contract as “an agreement between two or more parties that creates enforceable rights and obligations”. Since this is an e-commerce sale on the Amazon or eBay websites, the Company just followed the general terms on Amazon or eBay websites and the customer entered into a contract with the Company based on the product listed on the Amazon or eBay websites; ● Identify the performance obligations in the contract. According to the contract, the Company is responsible for operation exclusively. The Company is entitled to all revenue which is being paid by Amazon or eBay into a designated bank account and the Company is responsible for all product acquisitions as well as shipments. The only performance obligations were the electronic products that were listed on Amazon or eBay websites and the Company determined each order is one single obligation; ● Determine the transaction price. The transaction price set to be the listed price on the Amazon or eBay websites.; ● Allocate the transaction price to the performance obligations in the contract.; and ● Recognize revenue when the Company satisfies a performance obligation. Sales are being recognize upon shipment. Unearned revenue Unearned revenue is the net amount received for the purchase of products that have not seen shipped to the Company’s customers. On November 12, 2020 the Company filed a complaint in the United States District Court – District of Nevada - Case 2:20-cv-02078 against RWJ Advanced Marketing, LLC, Greg Bauer, and Warren Jackson and against W.L. Petrey Wholesale Company Inc (the “RWJ Defendants”) for fraud, breach of contract, Unjust Enrichment and other claims. On January 28, 2022, the court awarded the Company with an injunction against RWJ Defendants, where all fee funds generating from resale should be deposited into a GBT blocked account and, therefore, RWJ Defendants cannot use these funds without court order. $ 19,694 249,159 249,384 Contract liabilities On February 22, 2022, the Company entered into an Intellectual Property License and Royalty Agreement with 10,000,000 50,000 5 43,944 0 Variable Interest Entity On February 18, 2022, the Company, effective March 1, 2022 entered into a Revenue Sharing Agreement (“RSA”) with Mahaser LTD. (“Mahaser”) pursuant to which the Company shares in revenues generated by Mahaser e-commerce sales through the online retail platform in the United States of America. Mahaser owns an e-commerce platform as a store which is the legal, exclusive owner of Ravenholm Electronics. The Company will operate the e-commerce platform and entitled to 95% for all revenue generated by and received by Mahaser from March 1, 2022 through December 31, 2022. The RSA provides that the Company will be entitled to appoint a manager to Mahaser. As consideration, the Company will pay Mahaser $ 100,000 1,000,000 200,000 The Company evaluated whether it has a variable interest in Mahaser, whether Mahaser is a VIE and whether the Company has a controlling financial interest in Mahaser. The Company concluded that it has variable interests in Mahaser on the basis of GBT has 100% control over the JV/revenue sharing, and as such should consolidate the JV into its books and records as it assigned 100% financial responsibility. Mahaser’s equity at risk, as defined by GAAP, is considered to be insufficient to finance its activities without additional support, and, therefore, Mahaser is considered a VIE. The following table summarizes the carrying amount of the assets and liabilities of Mahaser included in the Company’s consolidated balance sheets at September 30, 2021(after elimination of intercompany transactions and balances): Condensed financial statements Assets of consolidated variable interest entity (“VIE”) included in the consolidated balance sheets above (after elimination of intercompany transactions and balances) consist of: Current assets: Cash and equivalents $ 89,962 Inventory 7,158 Due From related party 30,049 Total current assets $ 127,169 Liabilities of consolidated VIE included in the consolidated balance sheets above (after elimination of intercompany transactions and balances) consist of: Current liabilities Total current liabilities $ — Statements of operations of consolidated VIE included in the consolidated statements of operations above (after elimination of intercompany transactions and balances) consist of: Statements of operations Sales $ 771,446 Cost of goods sold 530,003 Gross profit 241,443 General and administrative expenses 206,743 Net income $ 34,700 Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented and its current on all its tax filings federal and state until 2021 inclusive. Basic and Diluted Earnings Per Share Earnings (loss) per share is calculated in accordance with ASC Topic 260, Earnings Per Share Schedule of anti dilutive securities excluded from computation of earnings per share September 30, September 30, Series B preferred stock 45,000 — Series C preferred stock 700 — Series H preferred stock 20,000 — Warrants 70,770 — Convertible notes 4,088,958,514 — Total 4,089,094,984 — * No dilution for the loss periods ended September 30, 2021. Notes to Condensed Consolidated Financial Statements Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity On April 2021, the FASB issued ASU 2021-04, “ Earnings Per Share (Topic 260), Debt— Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options” ASU 2021-04 Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying CFS. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Cash, Restricted Cash, and Cash

Cash, Restricted Cash, and Cash held in Trust	9 Months Ended
	Sep. 30, 2022
Cash and Cash Equivalents [Abstract]
Cash, Restricted Cash, and Cash held in Trust	Note 3 – Cash, Restricted Cash, and Cash held in Trust Cash consist of amounts held as bank deposits, amounts held in escrow and highly liquid debt instruments purchased with an original maturity of three months or less. From time to time, we may maintain bank balances in interest bearing accounts in excess of the $ 250,000 Restricted cash is $ 375,000 19,694 The Company entered into a Confidential Settlement Agreement and Mutual Release (“RJW Agreement”) by and between RWJ Defendants and the Company effective September 26, 2022. Said RJW Agreement will remove restriction on cash and cash held in escrow (see Footnote 17 Contingencies).

Marketable Securities

Marketable Securities	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Marketable Securities	Note 4 – Marketable Securities TGHI Agreement On January 28, 2022, the Company entered into a Stock Purchase Agreement with Marko Radisic (the “Seller”) and Touchpoint Group Holdings, Inc. (“TGHI”) pursuant to which the Company acquired 10,000 125,000 10,000,000 10,000,000 50,000 GBT Technologies, Inc. TGHI converted the Touchpoint Preferred into 10,000,000 20,000,000 6,000 MetAlert (prior name) GTX Agreement On April 12, 2022, GBT Tokenize Corp (“GBT Tokenize”), a Nevada corporation which the Company owns 50% of the outstanding shares of common stock, entered into a series of agreements with GTX Corp (“GTX”) and various note holders of GTX pursuant to which Tokenize acquired a convertible promissory note of GTX of $ 100,000 76,923 5,000,000 150,000 28,462 The GTX Notes bear 10% interest and 50% of the principal may be converted into shares of common stock on a one-time basis at a conversion price of $ 0.01 GTX changed its name into Metalert Inc. on or about September 20, 2022. On September 30, 2022, GBT Tokenize, loaned MetAlert Inc., a Nevada corporation (f/k/a GTX Corp.) (“MetAlert”) $ 90,000 90,000 5 MetAlert designs, manufactures and sells various interrelated and complementary products and services in the wearable technology and IoMT (Internet of Medical Things) marketplace. As of September, 30, 2022, the notes had an outstanding balance of $ 190,000 4,821 As of September, 30, 2022 and December 31, 2021, the marketable security had a FV of $ 28,462 0 September 30, 2022 and 2021 (Unaudited)

Investment in Surge Holdings, I

Investment in Surge Holdings, Inc.	9 Months Ended
	Sep. 30, 2022
Investments, All Other Investments [Abstract]
Investment in Surge Holdings, Inc.	Note 5 – Investment in Surge Holdings, Inc. Surge Holdings, Inc. On September 30, 2019, GBT Technologies Inc. (the “Company”) entered into an Asset Purchase Agreement (“APA”) with Surge Holdings, Inc., a Nevada corporation (“SURG”) pursuant to which the Company agreed to sell and assign to SURG, all the assets and certain specified liabilities, of its ECS Prepaid, Electronic Check Services and the Central State Legal Services businesses for $ 5,000,000 3,333,333 4,000,000 3,750,000 On June 23, 2020, SURG entered into an Exchange Agreement (the “AltCorp Exchange Agreement”) with AltCorp Trading LLC (“AltCorp”) with such AltCorp Exchange Agreement being consented and agreed to by the Company, the parent of AltCorp. At the expiration of the lock-up period, in the event the VWAP for the SURG Common Stock was, during the preceding 20-day trading period, less than $ 0.50 On March 8, 2020, SURG filed a lawsuit against its transfer agent from transferring millions of SURG stock that is currently in possession by the Company and assigned to Stanley Hills, LLC. On January 1, 2021, SURG, AltCorp and Stanley Hills, LLC (“Stanley”) entered into a Mutual Release and Settlement Agreement (“Settlement Agreement”). Pursuant to the terms of the Settlement Agreement, SURG agreed to amend the AltCorp Exchange Agreement where SURG acknowledged a debt of $ 3,300,000 100,000 400,000 800,000 4,200,000 This $4.2 million consists of $450,000 paid by SURG in November and December 2021, $100,000 to be paid on or about January 4, 2022, and $3,650,000 to be paid on or prior to January 7, 2022 of which $375,000 will be held in escrow as described before. The $3,750,000 was recorded as other receivable as of December 31, 2021. As of December 31, 2021, the Company recorded an outstanding payable to Stanley of $1,862,928 recorded under accrued expenses. Subsequently, SURG was a party to two lawsuits in state District Court, the Eighth Judicial District Court for Clark County, Nevada involving AltCorp, Stanley and Glen Eagles Acquisition LP (the “AltCorp Parties.”). Each of these lawsuits were ultimately disputes relating to the total consideration SURG was to pay the Company under the APA. On October 18, 2021, the AltCorp Parties, the Company, and SURG entered into a Memorandum of Understanding (the “MOU”) to set up a framework for an attempt to settle the two lawsuits. On December 22, 2021 (the “Effective Date”), pursuant to the framework in the MOU, the AltCorp Parties (and an additional third party), the Company, ECS, and SURG, Kevin Brian Cox (SURG’s Chief Executive Officer) - in his individual capacity, entered into a Resolution of Purchase, Mutual Release, and Settlement Agreement (the “Final Settlement Agreement”) to settle the two lawsuits and resolve all disputes related to the consideration paid by SURG to the Company in connection with the APA. The Final Settlement Agreement, among other resolutions, essentially provides the following: (i) From the total consideration of the Final Settlement Agreement, $ 375,000 1,000,000 (ii) Potential payments to third parties. The Final Settlement Agreement replaces all prior agreements between the parties. In addition, within three trading days of the last payment of the $ 4.2 The final settlement of $ 3,750,000 3,750,000 As the Company committed to assign certain revenue share agreement to SURG as part of the Company’s settlement with RWJ Agreement, on October 5, 2022 and as cumulation of all settlement agreements the Company issued a request to the SURG regarding release of certain escrow funds and the execution of an assignment of rights as contemplated in the aforereferenced agreement (See Footnote 17 Contingencies).

Impaired Investments

Impaired Investments	9 Months Ended
	Sep. 30, 2022
Equity Method Investments and Joint Ventures [Abstract]
Impaired Investments	Note 6 – Impaired Investments 1. Investment in GBT Technologies, S.A. On June 17, 2019, the Company, AltCorp Trading LLC, a Costa Rica company and a wholly-owned subsidiary of the Company (“AltCorp”), GBT Technologies, S.A., a Costa Rica company (“GBT-CR”) and Pablo Gonzalez, a shareholder’s representative of GBT-CR (“Gonzalez”), entered into and closed an Exchange Agreement (the “GBT Exchange Agreement”) pursuant to which the parties exchanged certain securities. In accordance with the Exchange Agreement, AltCorp acquired 625,000 20,000 10,000,000 Note payable by Gopher Protocol Costa Rica Sociedad De Responsabilidad Limitada to the Company of $5,000,000 dated February 6, 2019 (of which the underlying security for this Promissory Note is 30,000,000 restricted shares of common stock of Mobiquity Technologies, Inc. (“Mobiquity”) and 60,000,000 restricted shares of common stock of Mobiquity. The Gopher Convertible Note bears interest of 6 December 31, 2021 20,000 500 500 GBT-CR is in the business of the strategic management of BPO (Business Process Outsourcing) digital communications processing for enterprises and startups, distributed ledger technology development, AI development and fintech software development and applications. The Company accounted for its investment in GBT-CR using the equity method of accounting; however, in 2020, the Company owned less than 20% after GBT-CR issued additional shares to other investors therefore exercised no control over GBT-CR; therefore, this investment is currently accounted for under the cost method. Moreover, on March 19, 2020, California Governor Gavin Newsom issued a stay-at-home order to protect the health and well-being of all Californians and to establish consistency across the state in order to slow the spread of COVID-19. California was therefore under strict quarantine control and travel has been severely restricted, resulting in disruptions to work, communications, and access to files (due to limited access to facilities). The stay-at-home order was lifted in California only on January 25, 2021. As such, the Company was unable to access or to contact GBT-CR on an on-going basis, and cannot get information about GBT-CR. 2. Investment in Joint Venture – GBT Tokenize Corp On March 6, 2020, the Company through Greenwich, entered into a Joint Venture and Territorial License Agreement (the “Tokenize Agreement”) with Tokenize-It, S.A. (“Tokenize”), which is owned by a Costa Rica Trust represented by Pablo Gonzalez (“Gonzalez”). Gonzalez also represents Gonzalez Costa Rica Trust, which holds a note of $10,000,000 and is also a shareholder of the Company. Under the Tokenize Agreement, the parties formed GBT Tokenize Corp., a Nevada corporation (“GBT Tokenize”). The purpose of GBT Tokenize is to develop, maintain and support source codes for its proprietary technologies including advanced mobile chip technologies, tracking, radio technologies, AI core engine, electronic design automation, mesh, games, data storage, networking, IT services, business process outsourcing development services, customer service, technical support and quality assurance for business, customizable and dedicated inbound and outbound calls solutions, as well as digital communications processing for enterprises and startups (“Technology Portfolio”), throughout the State of California. Upon generating any revenue from the Technology Portfolio, the Joint Venture will earn the first right of refusal for other territories. The Company pledged its 50% ownership in GBT Tokenize and its 100% ownership of Greenwich to Tokenize to secure its Technology Portfolio investment. The Company shall appoint two directors and Tokenize shall appoint one director of GBT Tokenize. Tokenize shall contribute the services and resources for the development of the Technology Portfolio to GBT Tokenize. The Company shall contribute 2,000,000 5,500,000 In addition, GBT Tokenize and Gonzalez entered into a Consulting Agreement in which Gonzalez is engaged to provide services for $ 33,333 424,731 Through this Joint Venture the parties commenced development of an intelligent human vital signs’ device, which we currently refer to as the qTerm. The platform is an expansion of the existing license agreement with GBT Tokenize Corp., which provided GBT Tokenize Corp. with an exclusive territory of California to develop certain of the Company’s technology. As the nature of the platform cannot be restricted only to California, the Company’s joint venture GBT Tokenize Corp. will be compensated with additional 200,000,000 On May 28, 2021, the parties agreed to amend the Tokenize Agreement to expand territory granted for the Technology Portfolio under the license to GBT Tokenize to include the entire continental United States. The Company further agreed to issue GBT Tokenize an additional 14,000,000 15,400,000 At March 31, 2020, the Company evaluated the carrying amount of this joint venture investment and determined it was fully impaired and as a result an impairment charge of $ 5,500,000 15,400,000 Although the investment was impaired, the product development is still ongoing. The carrying amount of this investment at September 30, 2022 and December 31, 2021 (audited), was $ 0 0

Inventory

Inventory	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Inventory	Note 7 – Inventory Inventory consists of electronic product ready for sale on Amazon. It is stated at the lower of cost or net realizable value and all inventories were returned product from online customers. We value our inventory using the weighted average costing method. Our Company’s policy is to include as a part of inventory any freight incurred to ship the product from our contract vendors to our warehouses. Outbound freights costs related to shipping costs to our customers are considered period costs and reflected in selling, general and administrative expenses. We regularly review inventory and consider forecasts of future demand, market conditions and product obsolescence. If the estimated realizable value of our inventory is less than cost, we make provisions in order to reduce it carrying value to its estimated market value. No

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 8 – Accounts Payable and Accrued Expenses Accounts payable and accrued expenses at September 30, 2022 and December 31, 2021 (audited) consist of the following: Schedule of accounts payable and accrued expenses 2022 2021 Accounts payable $ 1,089,143 $ 670,127 Accounts payable – related party 530,000 440,000 Accrued liabilities 660,665 1,170,088 Accrued liabilities – related party 660,735 1,862,928 Accrued interest 2,914,922 2,746,793 Accrued interest – related party 46,198 6,327 Total accounts payable and accrued expenses $ 5,901,663 $ 6,896,263

Unearned Revenue

Unearned Revenue	9 Months Ended
	Sep. 30, 2022
Unearned Revenue
Unearned Revenue	Note 9 – Unearned Revenue Unearned revenue is the net amount received for the purchase of products that have not seen shipped to the Company’s customers. On January 28, 2022, the court awarded the Company an injunction against RWJ Defendants, where all funds generating from resale should be deposited into a GBT blocked account and, therefore, RWJ Defendants cannot use these funds without a court order. $ 19,694

Accrued Settlement

Accrued Settlement	9 Months Ended
	Sep. 30, 2022
Accrued Settlement
Accrued Settlement	Note 10 – Accrued Settlement In connection with a legal matter filed by the Investor of the $ 8,340,000 4,034,444 7.25 55,613 1,375,556 4,090,057

Convertible Notes Payable, Non-

Convertible Notes Payable, Non-related Partied and Related Party	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Convertible Notes Payable, Non-related Partied and Related Party	Note 11 – Convertible Notes Payable, Non-related Partied and Related Party Convertible notes payable – nonrelated parties at September 30, 2022 and December 31, 2021 (audited) consist of the following: Schedule of rollfoward of convertible note September 30, December 31, Convertible note payable to IGOR 1 CORP $ 6,458,431 $ 8,055,400 Convertible notes payable to Sixth Street — 124,200 Convertible notes payable to Redstart Holdings — 244,500 Convertible notes payable to 1800 Diagonal Lending 360,700 — Total convertible notes payable, non-related parties 6,819,131 8,424,100 Unamortized debt discount (269,297 ) (278,867 ) Convertible notes payable – nonrelated parties 6,574,631 8,145,233 Less current portion (6,574,631 ) (8,109,436 ) Convertible notes payable – nonrelated parties, long-term portion $ — $ 35,797 $10,000,000 for Igor 1 Corp (Prior year - GBT Technologies S. A.) In accordance with the acquisition of GBT-CR the Company issued a convertible note of $ 10,000,000 December 31, 2021 20,000 500 85 GBT Technologies, Inc. On May 19, 2021, the Company, Gonzalez, GBT-CR and IGOR 1 Corp entered into a Mutual Release and Settlement Agreement and Irrevocable Assignment of outstanding balance plus accrued interest (the “Gonzalez Agreement”). Pursuant to the Gonzalez Agreement, without any party admission of liability and to avoid litigation, the parties has agreed to (i) extend the GBT convertible note maturity date to December 31, 2022, (ii) amend the GBT convertible note terms to include a beneficial ownership blocker of 4.99% and a modified conversion feature to the GBT convertible note with 15% discount to the market price during the 20 trading day period ending on the latest complete trading day prior to the conversion date and (iii) provided for an assignment of the GBT convertible note by Gonzalez to a third party. As a result of the change in terms of this convertible note, the Company took a charge related to the modification of debt of $ 13,777,480 During the year ended December 31, 2021, IGOR 1 converted $1,284,600 of the convertible note into 4,185,650 shares of the Company’s common stock. Also, on June 24, 2021, the Company transferred 5,500,000 SURG shares received as repayment of $660,000 of this convertible note. As of September, 30, 2022, the note had an outstanding balance of $ 6,458,431 1,877,901 Redstart Holdings Corp On September 21, 2021, the Company entered into a Securities Purchase Agreement with Redstart pursuant to which the Company issued to Redstart a Convertible Promissory Note (the “Redstart Note No. 7”) of $ 244,500 December 22, 2022 th 7,656,951 Sixth Street Lending LLC – named changed - 1800 Diagonal Lending LLC First Note On November 8, 2021, the Company entered into a Securities Purchase Agreement with Sixth Street Lending LLC (“Sixth Street”) pursuant to which the Company issued to Sixth Street a Convertible Promissory Note (the “Sixth Street Note”) of $ 124,200 103,500 February 8, 2023 6 th 26,343,190 Second Note On May 5, 2022, the Company entered into a Securities Purchase Agreement with 1800 Diagonal Lending LLC, an accredited investor (“DL”), pursuant to which the Company issued to DL a Convertible Promissory Note (the “DL Note”) of $ 244,500 203,500 August 4, 2023 6.0 The outstanding principal amount of the DL Note may not be converted prior to the period beginning on the date that is 180 days following the Issue Date. Following the 180 th the Company’s at a conversion price Unless the Company shall have first delivered to DL, at least 48 hours prior to the closing of any equity (or debt with an equity component) financing in an amount less than $150,000 (“Future Offering”), written notice describing the proposed Future Offering and providing the Buyer an option during the 48 hour period following delivery of such notice to DL the securities being offered in the Future Offering on the same terms as contemplated by such Future Offering then the Company is restricted from conducting the Future Offering during the period beginning on the Issue Date and ending nine months following the Issue Date. Third Note On September 13, 2022, the Company entered into a Securities Purchase Agreement (dated September 9, 2022) with 1800 Diagonal Lending LLC, an accredited investor (“DL”) pursuant to which the Company issued to DL a Promissory Note (the “DL Note”) in the aggregate principal amount of $ 116,200 12,450 103,750 September 9, 2023 12 13,944 at a conversion price 75 4.99 As of September 30, 2022 and December 31, 2021, the nonrelated party convertible notes had total outstanding balance of $ 6,574,631 8,145,233 1,897,794 1,547,924 Convertible notes payable – related parties at September 30, 2022 and December 31, 2021 (audited) consist of the following: Summary of convertible notes payable September 30, December 31, Convertible note payable to Stanley Hills, related party $ 116,605 $ 116,605 Less current portion (116,605 ) (116,605 ) Convertible notes payable, net, related party, long-term portion $ — $ — Stanley Hills LLC The Company entered into a series of loan agreements with Stanley Hills LLC (“Stanley”) pursuant to which it received more than $ 1,000,000 1,214,900 1,231,466 4,420,758 325,000 800,000 126,003 424,731 17,094 8,372

Notes Payable, Non-related Part

Notes Payable, Non-related Parties and Related Party	9 Months Ended
	Sep. 30, 2022
Notes Payable Non-related Parties And Related Party
Notes Payable, Non-related Parties and Related Party	Note 12 - Notes Payable, Non-related Parties and Related Party Notes payable, non-related parties at September 30, 2022 and December 31, 2021 (audited) consist of the following: Schedule of notes payable September 30, December 31, RWJ acquisition note $ — $ 2,600,000 SBA loan 350,000 350,000 Total notes payable 350,000 2,950,000 Less current portion (38,196 ) (2,612,397 ) Notes payable, long-term portion $ 311,804 $ 337,603 RWJ Acquisition Note In connection with the acquisition of RWJ in September 2017, the Company issued a note payable. The note accrues interest at 3.5 SBA Loan On June 22, 2020, the Company received a loan from the Small Business Administration under the Economic Injury Disaster Loan program related to the COVID-19 relief efforts. The loan bears interest at 3.75 731 30 1,771 3.75 200,000 350,000 350,000 20,399 10,581 Notes payable, related party at September 30, 2022 and December 31, 2021 (audited) consist of the following: Schedule of notes payable related parties September 31, December 31, Alpha Eda note payable $ 140,000 $ 140,000 Less current portion (140,000 ) (140,000 ) Notes payable, net, related party, long-term portion $ — $ — Alpha Eda On November 15, 2020, the Company issued a promissory note to Alpha Eda, LLC (“Alpha”), a related party for $140,000. The note accrues interest at 10%, is unsecured and was due on September 30, 2021. On June 20, 2021 Alpha and the Company extended the note maturity to December 31, 2022. The balance of the note at September 30, 2022 and December 31, 2021 (audited) was $ 140,000 140,000 29,104 16,633

Derivative Liability

Derivative Liability	9 Months Ended
	Sep. 30, 2022
Derivative Liability
Derivative Liability	Note 13- Derivative Liability Certain of the convertible notes payable have a conversion price that can be adjusted based on the Company’s stock price which results in the conversion feature being recorded as a derivative liability. The FV of the derivative liability is recorded and shown separately under current liabilities. Changes in the FV of the derivative liability is recorded in the statement of operations under other income (expense). The Company uses a weighted average Black-Scholes option pricing model with the following assumptions to measure the FV of derivative liability at September 30, 2022 and December 31, 2021 (audited): Schedule of assumptions to measure fair value Schedule of assumptions to measure fair value September 30, December 31, 2022 2021 Stock price $ 0.0012 0.2 $ 0.17 0.19 Risk free rate 1.06 4.05 % 0.07 0.39 % Volatility 278 361 % 167 217 % Conversion/ Exercise price $ 0.001 0.095 $ 0.102 0.103 Dividend rate 0 % 0 % The following table represents the Company’s derivative liability activity for the three and nine months ended September 30, 2022: Derivative instruments and hedging activities disclosure Derivative liability balance, December 31, 2021 $ 10,192,485 Issuance of derivative liability during the period 191,741 Fair value of beneficial conversion feature of debt converted (1,620,742 ) Change in derivative liability during the period (3,150,739 ) Derivative liability balance, June 30, 2022 $ 5,612,745 Issuance of derivative liability during the period 134,174 Fair value of beneficial conversion feature of debt converted (314,029 ) Change in derivative liability during the period 354,869 Derivative liability balance, September 30, 2022 $ 5,787,759

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders’ Equity	Note 14 – Stockholders’ Equity Common Stock The Board of Directors of the Company approved, on April 13, 2020, a reverse stock split of all of the Company’s Common Stock, pursuant to which every 50 shares of Common Stock of the Company was reverse split, reconstituted and converted into one share of Common Stock of the Company (the “Reverse Stock Split”). The Company submitted an Issuer Company Related Action Notification regarding the Reverse Stock Split to FINRA on April 14, 2020. To effectuate the Reverse Stock Split, the Company filed on April 21, 2020 a Certificate of Change Pursuant to Nevada Revised Statutes (“NRS”) Section 78.209 (the “Certificate of Change”) with the Secretary of State of the State of Nevada subject to FINRA approval. On June 8, 2020 FINRA advised the Company that such request is deficient due to the fact that a holder of an outstanding convertible note of the Company had entered into two settlements with the SEC that related to securities laws violations but were in no way related to the Company. As a result, FINRA advised that it is necessary for the protection of investors, the public interest, and to maintain fair and orderly markets that documentation related to the Reverse Stock Split not be processed. The Company appealed the decision made by FINRA on June 15, 2020. On August 4, 2020, FINRA notified the Company that its appeal had been denied. On October 25, 2021 FINRA approved the Reverse Stock Split and on October 26, 2021, the Company effectuated a 1 for 50 In July 7, 2022 the Company filed a preliminary information statement to the stockholders of record (the “Record Date”) in connection with certain actions to be taken by the written consent by stockholders holding a majority of the voting stock of the Company, dated as of June 28, 2022. ● To amend the Company’s Articles of Incorporation, (the “Articles of Incorporation”) to increase the number of authorized shares of common stock, par value $ 0.00001 2,000,000,000 ● (i) authorize the Company’s Board of Directors to effect, in its sole discretion, a reverse stock split of the Common Stock in a ratio of up to 1-for-500 During the three months ended March 31, 2022, the Company had the following transactions in its common stock: ● issued 369,198 35,000 ● issued 463,303 68,308 During the three months ended June 30, 2022, the Company had the following transactions in its common stock: ● issued 288,672,073 1,660,370 6,491 ● issued 150,000,000 1,500 ● issued 500,000,000 5,000 ● issued 5,036,697 163,559 During the three months ended September 30, 2022, the Company had the following transactions in its common stock: ● issued 206,000,000 270,300 Series B Preferred Shares On November 1, 2011, the Company and certain creditors entered into a Settlement Agreement (the “Settlement Agreement”) whereby without admitting any wrongdoing on either part, the parties settled all previous agreements and resolved any existing disputes. Under the terms of the Settlement Agreement, the Company agreed to issue the creditors 45,000 shares of Series B Preferred Stock of the Company on a pro-rata basis. Following the issuance and delivery of the shares of Series B Preferred Stock to said creditors, as well as surrendering the undelivered shares, the Settlement Agreement resulted in the settlement of all debts, liabilities and obligations between the parties. The Series B Preferred Stock has a stated value of $100 per share and is convertible into the Company’s common stock at a conversion price of $ 30 Series C Preferred Shares On April 29, 2011, GV Global Communications, Inc. (“GV”) provided funding to the Company of $111,000 (the “Loan”). On September 25, 2012, the Company and GV entered into a Conversion Agreement pursuant to which the Company agreed to convert the Loan into 10,000 shares of Series C Preferred Stock of the Company, which was approved by the Board of Directors. Each share of Series C Preferred Stock is convertible, at the option of GV, into such number of shares of common stock of the Company as determined by dividing the Stated Value (as defined below) by the Conversion Price (as defined below). The Conversion Price for each share is equal to a 50% discount to the average of the lowest three lowest closing bid prices of the Company’s common stock during the 10-day trading period prior to the conversion with a minimum conversion price of $0.02. The stated value is $11.00 per share (the “Stated Value”). The Series C Preferred Stock has no liquidation preference, does not pay dividends and the holder of Series C Preferred Stock shall be entitled to one vote for each share of common stock that the Series C Preferred Stock shall be convertible into. GV has contractually agreed to restrict its ability to convert the Series C Preferred Stock and receive shares of the Company’s common stock such that the number of shares of the Company’s common stock held by it and its affiliates after such conversion does not exceed 4.9% of the then issued and outstanding shares of the Company’s common stock. The issuance of the Series C Preferred Stock was made in reliance upon exemptions from registration pursuant to Section 4(a)(2) under the Securities Act of 1933 and Rule 506 promulgated under Regulation D thereunder. GV is an accredited investor as defined in Rule 501 of Regulation D promulgated under the Securities Act of 1933. Series H Preferred Shares On June 17, 2019, the Company, AltCorp Trading LLC, a Costa Rica company and a wholly-owned subsidiary of the Company (“AltCorp”), GBT Technologies, S.A., a Costa Rica company (“GBT-CR”) and Pablo Gonzalez, a shareholder’s representative of GBT-CR (“Gonzalez”), entered into and closed an Exchange Agreement (the “GBT Exchange Agreement”) pursuant to which the parties exchanged certain securities. In accordance with the Exchange Agreement, AltCorp acquired 625,000 20,000 10,000,000 December 31, 2021 500 Warrants The following is a summary of warrants activity: Summary of warrant activity Summary of warrant activity Weighted Outstanding, December 31, 2021 392,870 $ 74.97 1.76 $ — Granted — — Forfeited — — Exercised (322,100 ) — Outstanding, September 30, 2022 70,770 $ 205.07 0.56 $ — Exercisable, September 30, 2022 70,770 $ 205.07 0.56 $ — Equity Purchase Agreement and Registration Rights Agreement On December 17, 2021 (the “Effective Date”), the Company entered into an equity financing agreement (the “Equity Financing Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”), pursuant to which GHS shall purchase from the Company, up to that number of shares of common stock of the Company (the “Shares”) having an aggregate Purchase Price of $ 10,000,000 The Equity Financing Agreement grants the Company the right, from time to time at its sole discretion (subject to certain conditions) during the Contract Period, to direct GHS to purchase shares of Common Stock on any business day (a “Put”), provided that at least 10 trading days has passed since the most recent Put. The purchase price of the shares of Common Stock contained in a Put will be 90% of the lowest daily VWAP of the Company’s Common Stock during the 10 consecutive trading days preceding the receipt by GHS of the applicable Put notice. Such sales of Common Stock by the Company, if any, may occur from time to time, at the Company’s option, during the Contract Period. Subject to the satisfaction of certain conditions set forth in the Equity Financing Agreement, on each Put the Company will deliver an number of Shares equaling 110% of the dollar amount of each Put. The maximum dollar amount of each Put will not exceed 200% of the average daily trading dollar volume for the Company’s Common Stock during the ten trading days preceding the Trading Day that GHS receives a Put. No Put will be made in an amount equaling less than $10,000 or greater than $500,000. Puts are further limited to GHS owning no more than 4.99% of the outstanding stock of the Company at any given time. The Equity Financing Agreement and the Registration Rights Agreement contain customary representations, obligations, rights, warranties, agreements and conditions of the parties. The Equity Financing Agreement terminates upon any of the following events: when GHS has purchased an aggregate of $10,000,000 in the Common Stock of the Company pursuant to the Equity Financing Agreement; on the date that is 24 calendar months from the date the Equity Financing Agreement was executed. Actual sales of shares of Common Stock to GHS under the Equity Financing Agreement will depend on a variety of factors to be determined by the Company from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. For the nine months ended September 30, 2022, the Company received $ 231,866 5,500,000

Other Related Party Transaction

Other Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Other Related Party Transactions	Note 15 – Other Related Party Transactions Related parties are natural persons or other entities that have the ability, directly or indirectly, to control another party or exercise significant influence over the party in making financial and operating decisions. Related parties include other parties that are subject to common control or that are subject to common significant influences. On August 1, 2021, the Company and Danny Rittman, Chief Technology Officer and a Director of the Company, agreed to amend his employment agreement pursuant to which he will receive salary at $5,000 per month . On October 10, 2019, the Company entered into a Joint Venture Agreement (the “BitSpeed Agreement”) with BitSpeed LLC, which is owned by Douglas Davis, the Company’s Chief Executive Officer, to form GBT BitSpeed Corp., a Nevada company (“GBT BitSpeed”). The purpose of GBT BitSpeed is to develop, maintain and support its proprietary Extreme Transfer Software Application Concurrency, a software application to transfer secure, accelerated transmission of large file data over networks, and connection to cloud storage, Network-Attached Storage (NAS) and Storage Area Networks (SANs) (“Concurrency”). BitSpeed shall contribute the services and resources for the development of Concurrency to GBT BitSpeed. The Company shall contribute 10,000,000 shares of common stock (valued at $17,900,000) of the Company to GBT BitSpeed. BitSpeed and the Company will each own 50% of GBT BitSpeed. The Company shall appoint two directors and BitSpeed shall appoint one director of GBT BitSpeed. In addition, GBT BitSpeed and Mr. Davis entered into a Consulting Agreement in which Mr. Davis is engaged to provide services for $10,000 per month payable quarterly which may be paid in shares of common stock calculated by the amount owed divided by the Company’s 20-day VWAP. Mr. Davis will provide services in connection with the development of the business as well as GBT BitSpeed’s capital raising efforts. The term of the Consulting Agreement was two years. The closing of the BitSpeed Agreement occurred on October 14, 2019. On April 11, 2020, Douglas Davis resigned as Chief Executive Officer of the Company so that he may fully devote all of his efforts to GBT Tokenize Corp., the Company’s joint venture, which intends to develop a new product. Mr. Davis’ resignation was not the result of any disagreements with management or board of directors of the Company. On June 16, 2022 the parties amended the Bitspeed Agreement to further define the constitution of the Board of Directors. As such, Section 4.2 of the Bitspeed Agreement was amended and restated to provide that the Board of GBT Bitspeed Corp. shall consist of two Directors, one of whom shall be appointed by Bitspeed LLC and the other shall be appointed by the Company. On March 6, 2020, the Company through Greenwich, entered into the Tokenize Agreement with Tokenize, which is owned by a Costa Rica Trust represented by Gonzalez. Gonzalez also represents Gonzalez Costa Rica Trust, which holds a note of $ 10,000,000 100,000,000 33,333 The platform is an expansion of the existing license agreement with GBT Tokenize Corp., which provided GBT Tokenize Corp. with an exclusive territory of California to develop certain of the Company’s technology. As the nature of the platform cannot be restricted only to California, the Company’s joint venture GBT Tokenize Corp. will be compensated with additional 200,000,000 Magic Agreement As explained above, on April 11, 2022 the Company, through its wholly owned subsidiary, Greenwich International Holdings, a Costa Rica corporation (“Greenwich”), entered into a Master Joint Venture and Territorial License Agreement (the “Tokenize Agreement”) with Magic International Argentina FC, S.L. (“Magic”) and Tokenize which replaced a prior joint venture entered between the parties. The purpose of Tokenize is to develop, maintain and support source codes for its proprietary technologies including advanced mobile chip technologies, tracking, radio technologies, AI core engine, electronic design automation, mesh, games, data storage, networking, IT services, business process outsourcing development services, customer service, technical support and quality assurance for business, customizable and dedicated inbound and outbound calls solutions, as well as digital communications processing for enterprises and startups (“Technology Portfolio”), throughout the world, which Technology Portfolio was previously licensed to the Company for the State of California. The Tokenize Agreement provides that the Company shall contribute 150,000,000 shares of common stock of the Company (“GBT Shares”) to Tokenize. Sergio Fridman is the manager of Magic and the beneficial owner of all outstanding securities of Magic. Magic will contribute cash of $250,000 into Tokenize for promissory note and agreed to further fund Tokenize with all funds reasonably needed for implementation of the business purposes as described in the Tokenize Agreement. The GBT Shares will not be transferable for five years. 250,000 250,000 Magic and the Company each own 50% of the outstanding shares of common stock of Tokenize. The Company pledged its 50% ownership in Tokenize and its 100% ownership of Greenwich (the “Pledged Securities”) to Magic for providing that Magic may take possession of such Pledged Securities in the event the Company executes, delivers and performs any future agreement or document or judgement resulting in the creation of any lien, pledge, mortgage, claim, charge or encumbrance upon any assets of the Company. The Company shall appoint two directors and Magic shall appoint one director of Tokenize. On June 16, 2022 the parties amended the Tokenize Agreement to further define the constitution of the Board of Directors. As such, Section 4.2 of the Tokenize Agreement was amended and restated to provide that the Board of GBT Tokenize Corp. shall consist of two Directors, one of whom shall be appointed by GBT Tokenize Corp. and the other shall be appointed by the Company. Yello Partners Inc. As of September, 30, 2022 and December 31, 2021 (audited), the Company owed $ 475,000 385,000 Stanley Hills LLC Accounts Payable – Related Party On March 8, 2020, SURG filed a lawsuit against its transfer agent, Vstock from transferring millions of SURG stock is currently in possession by the Company and assigned to Stanley Hills, LLC. On January 1, 2021, SURG, AltCorp and Stanley Hills, LLC (“Stanley”) entered into a Mutual Release and Settlement Agreement (“Settlement Agreement”). Pursuant to the terms of the Settlement Agreement, SURG agreed to amend the AltCorp Exchange Agreement where SURG acknowledged a debt of $ 3,300,000 100,000 400,000 800,000 4,200,000 This $4.2 million amount consists of $450,000 paid by SURG in November and December 2021, $100,000 to be paid on or about January 4, 2022, and $3,650,000 to be paid on or prior to January 7, 2022 of which $375,000 will be held in escrow as described before. The $3,750,000 was recorded as other receivable as of December 31, 2021. As of September, 30, 2022 and December 31, 2021, the Company has recorded an outstanding payable to Stanley of $660,735 and $1,862,928, respectively, recorded under accrued expenses. Sales to related party for the three months ended September 30, 2022 and 2021 were $ 45,000 45,000 Sales to related party for the nine months ended September 30, 2022 and 2021 were $ 90,000 90,000 The Company did not provide IT services to Stanley during the second quarter ended June 30, 2022. Advanced from Related Party During the nine months ended September 30, 2022, Mansour Khatib, the Company’s CEO advanced $ 634,176 During the nine months ended September 30, 2022, the Company repaid $ 664,225 As of September, 30, 2022 and December 31, 2021 (audited), the Company has recorded a due from related party of $ 30,049 0 Metaverse Agreement On June 10, 2022, the Company, entered into a Joint Venture and Territorial License Agreement (the “Metaverse Agreement”) with Ildar Gainulin and Maria Belova (“IGMB”). Under the Metaverse Agreement, the parties formed Metaverse Kit Corp., a Nevada corporation (“Metaverse Kit”). The purpose of Metaverse Kit is to develop, maintain and support source codes for its proprietary technologies and comprehensive platform that combines a core virtual reality platform and an extended set of real-world functions to provide a metaverse experience initially within the area of sports and then expanding into virtual worlds of entertainment, live events, gaming, communications and other cross over product opportunities (the “Meta Portfolio”). Under the Metaverse Agreement, IGMB agreed to provide Metaverse Kit with the licensed technology and expertise, as requested and mutually agreed to by Company and IGMB. In connection therewith, the parties entered an Asset Purchase Agreement concurrently with the Metaverse Agreement whereby IGMB sold Metaverse Kit all source codes pertaining to the Meta Portfolio. Further, IGMB provided an exclusive license to Metaverse Kit throughout the world for the invented product/service and the related platforms relating to the Meta Portfolio and to use the know how to develop, manufacture, sell, market and distribute the Meta Portfolio throughout the world The Company shall contribute 500,000,000 In addition, Metaverse Kit, IGMB and Elentina Group, LLC (“Elentina”) entered into a Consulting Agreements in which IGBM and Elentina, each were engaged to provide services for $ 25,000 The closing of the Metaverse Agreement occurred on June 13, 2022 and the Company recorded the share issuance at FV of $ 5,000 On June 16, 2022

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Note 17 – Contingencies Legal Proceedings From time to time, the Company may be involved in various litigation matters, which arise in the ordinary course of business. There is currently no litigation that management believes will have a material impact on the financial position of the Company. On or around January 30, 2019, RWJ Advanced Marketing, LLC, Greg Bauer, and Warren Jackson sued the Company and multiple third and related parties in Superior Court of the State of California – County of Los Angeles, General District in connection with the acquisition of UGO in September 2017. The case number is 19STCV03320 (the “Original Lawsuit”). The complaint in the Original Lawsuit alleges breach of contract, among other causes of action. The Company answered the complaint and filed a cross-complaint against the plaintiffs in the case and third parties on or around February 15, 2019. On or about September 10, 2020, the Company through its agent of service was “served” with a complaint (the Company contested service) that was filed against the Company and third parties by Robert Warren Jackson and Gregory Bauer in Los Angeles Superior Court Case No.: 20STCV32709 (“Second Lawsuit”). In the Original Lawsuit filed, the court rejected the plaintiff’s claims that they were filing a purported quasi-derivative lawsuit. As such, in this current litigation, the plaintiff is now again claiming the action is a derivative lawsuit. On October 13, 2020, the Second Lawsuit was removed by other defendants into Central District of California (CASE NO. 2:20−cv−09399−RGK−AGR). On February 2, 2021 the Central District of California dismissed the entire Second Lawsuit based on “demand futility”. In the Original lawsuit, the Company filed a cross complaint against the plaintiff and other third parties. The court has scheduled various hearings and a trial date set for December 27, 2021 which was later continued by the Court to September 28, 2022. It was the Company’s intention to dividend its holdings of its wholly owned subsidiary Ugopherservices Corp. (“UGO”). As UGO is the main dispute in the litigations described above, the Company elected to sell UGO to a third-party effective July 1, 2020 (See Note 3). On September 17, 2020, the Company terminated Greg Bauer as consultant (resulting from the sale of UGO), which he confirmed in writing. On or about June 14, 2021 the Company stipulated with plaintiff that all third parties will be released and plaintiff may file a new first amendment complaint that will name only the Company. As such, all third parties other than prior transfer agent of the Company have been dismissed from this litigation. The Company is in default on this note. Following the sale of UGO, the Company noticed third parties (including SURG, via its asset manager) to wire the UGO funds to its new bank account. SURG never answered the notice. SURG is the clearing house for UGO. The Company noticed certain third parties that it intends to take legal actions to resolve this issue. On November 12, 2020 the Company filed a complaint in the United States District Court – District of Nevada – Case 2:20-cv-02078 against RWJ, Mr. Bauer, Mr. Jackson and against W.L. Petrey Wholesale Company Inc for fraud, breach of contract, Unjust Enrichment and other claims. On January 28, 2022 the court awarded the Company an injunction against RWJ defendants, where all fee funds generating from resale should be deposited into GBT blocked account, and therefore RWJ Defendants cannot use these funds without court order. The Company entered into the Confidential Settlement Agreement and Mutual Release (“RJW Agreement”) by and between RWJ Advanced Marketing, LLC, Robert Warren Jackson, Gregory Bauer (collectively the “RJW Parties”) and W.L. Petrey Wholesale Company, Inc., (“Petrey”) on one hand; and GBT Technologies Inc., on behalf of itself and its agents (collectively the GBT Parties”), on the other hand. The Company the RJW Agreement effective September 26, 2022 with final signatures delivered to the Company on or about October 5, 2022. Pursuant to the RJW Agreement, the parties have agreed to settle, release, and otherwise resolve all known or unknown claims between them and agreed to jointly stipulate, move, or otherwise dismiss the lawsuits filed in the United States District Court of Nevada (Case No. 2:20-cv- 02078), in the Superior Court of the State of California, County of Los Angeles, Central District (Case Nos. 19STCV03320 and 20STCV32709), and in the United States District Court of the Central District of California (Case No. 2:20-cv-09399-RGK-AGR) with prejudice. The parties agreed and stipulated to release all funds currently being held in a blocked account of $ 19,809 40,000 49,847 The Company under a different settlement agreement with SURG, committed to assign the IAA. As such, on October 5, 2022 and as cumulation of all settlement agreements the Company issued a request to SURG regarding release of certain escrow funds and the execution of an assignment of rights as contemplated in the aforereferenced agreement. On December 3, 2018, the Company entered into a Securities Purchase Agreement (the “SPA”) with Discover Growth Fund, LLC (the “Investor”) pursuant to which the Company issued a Senior Secured Redeemable Convertible Debenture (the “Debenture”) of $ 8,340,000 225,000 4,034,444 7.25 55,613 48,844 716 48,844 716 GBT Technologies, S.A. On September 14, 2018, the Company entered into an Exclusive Intellectual Property License and Royalty Agreement (the “GBT License Agreement”) with GBT-CR, a fully compliance and regulated crypto currency exchange platform that currently operates in Costa Rica as a decentralized crypto currency platform, pursuant to which, among other things, the Company granted to GBT-CR an exclusive, royalty-bearing right and license relating intellectual property relating to systems and methods of converting electronic transmissions into digital currency as reflected in that certain patent filed with the United Stated Patent and Trademark Office on or about June 14, 2018 (EFS ID: 32893586; Application Number: 16008069; Type: Utility under 35 USC 111(a); Confirmation Number: 6787)(collectively, the “Digital Currently Technology”). Pursuant to the GBT License Agreement, the Company granted GBT-CR an exclusive worldwide license to use the Digital Currency Technology to make, use, sell, lease or otherwise commercialize and dispose of products and devices utilizing the Digital Currently Technology. Under the terms of the GBT License Agreement, the Company is entitled to receive a royalty of 2% of gross revenue of each licensed product sold by GBT-CR during the period starting in which revenue is first generated using the licensed products and continuing for five years thereafter. Upon signing the GBT-CR License Agreement, GBT-CR paid the Company $ 300,000 5,000,000 200,000 On October 18, 2021, the AltCorp Parties, the Company, and SURG entered into a Memorandum of Understanding (the “MOU”) to set up a framework for an attempt to settle the two lawsuits. On December 22, 2021 (the “Effective Date”), pursuant to the framework in the MOU, the AltCorp Parties (and an additional third party), the Company, ECS, and SURG, Kevin Brian Cox (SURG’s Chief Executive Officer) – in his individual capacity, entered into a Resolution of Purchase, Mutual Release, and Settlement Agreement (the “Final Settlement Agreement”) to settle the two lawsuits and resolve all disputes related to the consideration paid by SURG to the Company in connection with the APA. On or about July 9, 2021 the Company filed a lawsuit in District Court in Clack County Nevada – Department 19 (Case number A-21-837631-C) against Terry Taylor and TTSG Holdings, Inc for breach of contract, breach of covenant of Good Faith and Fair Dealing, Unjust Enrichment and declaratory relief for failure of providing consulting services per contract they entered. The Company is demanding the return of 240,000 5,000 Gregory Mancuso and Rainer AG On or about February 2, 2022, GBT was served with a First Amended Complaint (the “Complaint”) initiated by Gregory Mancuso and Rainer AG, a Swiss corporation, Case No. 21SMCV01430, filed in the Superior Court of the State of California for the County of Los Angeles. The Complaint names a number of different parties, including GBT, and asserts, among other things, claims for conversion, unjust enrichment, breach of contract, and breach of implied covenant of fair dealing, which Plaintiffs allege arise out of a brokerage agreement entered into between Plaintiff Rainer AG and co-defendant Consul Group re Dos Mil Veintiuno S.R.L (“Consul”). GBT was sued under an alter ego theory of liability, and its only involvement in the above-referenced chain of events seems to be that its shares were deposited with Rainer by Consul upon the opening of the brokerage account. GBT will be filling a demurrer to the First Amended Complaint based on a variety of deficiencies with the First Amended Complaint, and will ask the Court to dismiss the claims against GBT. Stock Loan Receivable On January 8, 2019, the Company entered into a Stock Pledge Agreement with Latin American Exchange Latinex Casa de Cambio, S.A., a Costa Rica corporation (“Latinex”), to provide that Latinex may maintain its required regulatory capital as required by various regulators. The Company pledged 4,005 7,610,147 375,000 93,750 5,000,000 4,005 Assignment of lease agreement On May 17, 2022, Mahaser LLC (“Assignee”) entered into an assignment and assumption of lease agreement by and between 2819 Coldwater LLC (“Assignor”), Sunset Place Holdings LLC (“Lessor”) and Yossi Attia (“Guarantor”). Pursuant to the agreement, Lessor agreed to lease to Assignor certain Standard Industrial/Commercial Multi-Tenant Lease – Gross agreement dated February 7, 2022 (the “Lease”) and expiring on January 31, 2024, which premises commonly known as 8265 Sunset Boulevard, Suite #107, West Hollywood, CA 90046. The base rent payment shall equal $4,100 per month and share of common area operating expense shall equal $ 200

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Concentrations	Note 18 – Concentrations Concentration of Credit Risk Financial instruments, which potentially subject the Company to a concentration of credit risk, consist principally of temporary cash investments. There have been no losses in these accounts through September 30, 2022. Customers For the three months ended September 30, 2022, $ 45,000 201,495 For the nine months ended September 30, 2022, $ 90,000 771,446

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 19 – Income Taxes No income tax expense reflected in the consolidated statements of operations for the nine months ended September 30, 2022 and 2021. The Company has $ 2,255,565 3,012,633 2,795,870

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 20 – Subsequent Events Management has evaluated events that occurred subsequent to the end of the reporting period shown herein: GBT Technologies, Inc. (the “Company”) entered into the Confidential Settlement Agreement and Mutual Release (“RJW Agreement”) by and between RWJ Advanced Marketing, LLC, Robert Warren Jackson, Gregory Bauer (collectively the “RJW Parties”) and W.L. Petrey Wholesale Company, Inc., (“Petrey”) on one hand; and GBT Technologies Inc., on behalf of itself and its agents (collectively the GBT Parties”), on the other hand. The Company the RJW Agreement effective September 26, 2022 with final signatures delivered to the Company on or about October 5, 2022. Pursuant to the RJW Agreement, the parties agreed to settle, release, and otherwise resolve all known or unknown claims between them and agreed to jointly stipulate, move, or otherwise dismiss the lawsuits filed in the United States District Court of Nevada (Case No. 2:20-cv- 02078), in the Superior Court of the State of California, County of Los Angeles, Central District (Case Nos. 19STCV03320 and 20STCV32709), and in the United States District Court of the Central District of California (Case No. 2:20-cv-09399-RGK-AGR) with prejudice. The parties agreed and stipulated to release all funds currently being held in a blocked account of $19,809 with 50% distributed to the RWJ Parties and 50% distributed the Company or its assignee. The Parties also entered into the InComm Assignment Agreement (“IAA”) which assigned, transferred and conveyed all proceeds derived from the RWJ Parties’ agreements with Interactive Communications International, Inc., and its affiliate Hi Technology Corp., including but not limited to that Master Distribution and Service Agreement between Interactive Communications International, Inc. and Petrey d/b/a UGO-HUB dated August 29, 2016, as amended (collectively referred to as the “InComm Proceeds”), and which shall divide the InComm Proceeds 90% to the Company or its assignee and 10% to the RWJ Parties or their assignee. Finally, the Company agreed to pay $ 40,000 On November 10, the Company received a notice of conversion from 1800 Diagonal Lending, LLC (for their second note - see note 11) for $ 30,000 23,076,923

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of CFS in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the CFS and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying financial statements include leases, valuation of derivatives and valuation allowance on deferred tax assets.
Principles of Consolidation	Principles of Consolidation The accompanying CFS include the accounts of the Company and its subsidiaries; the Company’s 50% owned subsidiaries GBT Tokenize Corp; and GBT BitSpeed (currently inactive) Corp. and the Company’s 50% owned subsidiary, Gopher Protocol Costa Rica Sociedad De Responsabilidad Limitada (currently inactive ), a wholly owned subsidiary, AltCorp Trading LLC, a Costa Rica company (“AltCorp” currently inactive), Greenwich International Holdings, a Costa Rica corporation (“Greenwich” currently inactive) and Mahaser Ltd., a variable interest entity. All significant intercompany transactions and balances were eliminated in consolidation. For entities determined to be VIEs, an evaluation is required to determine whether the Company is the primary beneficiary. The Company evaluates its economic interests in the entity specifically determining if the Company has both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance (“the power”) and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE (“the benefits”). When making the determination whether the benefits received from an entity are significant, the Company considers the total economics of the entity, and analyzes whether the Company’s share of the economics is significant. The Company utilizes qualitative factors, and, where applicable, quantitative factors, while performing the analysis. In addition, the Company’s variable interests in Mahaser obligate the Company to absorb deficits and provide it with the right to receive benefits that could potentially be significant to Mahaser. As a result of this analysis, the Company concluded it is the primary beneficiary of Mahaser and therefore consolidates the balance sheets, results of operations and cash flows of Mahaser. The Company performs a qualitative assessment of Mahaser on an ongoing basis to determine if it continues to be the primary beneficiary.
Cash Equivalents	Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly-liquid debt instruments with original maturities of three months or less. As of September 30, 2022 and December 31, 2021, the Company did no
Funds in Escrow	Funds in Escrow Restricted cash is $ 375,000 19,694 The Company entered into the Confidential Settlement Agreement and Mutual Release (“RJW Agreement”) by and between RWJ Advanced Marketing, LLC, Robert Warren Jackson, Gregory Bauer (collectively the “RJW Parties”) and W.L. Petrey Wholesale Company, Inc., (“Petrey”) on one hand; and GBT Technologies Inc., on behalf of itself and its agents (collectively the GBT Parties”), on the other hand. The Company the RJW Agreement effective September 26, 2022 with final signatures delivered to the Company on or about October 5, 2022. Among other agreements (see Contingencies) the parties agreed and stipulated to release all funds currently being held in a blocked account of $ 19,694
Investment Securities	Investment Securities The Company accounts for investment securities in accordance with ASC Topic 321, Investments – equity securities.
Inventory	Inventory Inventory consists of electronic product ready for sale on Amazon.com. It is stated at the lower of cost or net realizable value and all inventories were returned product from online customers. We value our inventory using the weighted average costing method. Our Company’s policy is to include as a part of inventory any freight incurred to ship the product from our contract vendors to our warehouses. Outbound freight costs to our customers are considered period costs and reflected in selling, general and administrative expenses. We regularly review inventory and consider forecasts of future demand, market conditions and product obsolescence.
Note Receivable Paid-Off	Note Receivable Paid-Off On September 18, 2020, the Company entered into a Purchase and Sale Agreement with Mr. LightHouse LTD . 100,000 100,000 50,000 50,000 Notes to Condensed Consolidated Financial Statements
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates all of its agreements to determine if they contain derivatives or have contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value “FV” and is then re-valued at each reporting date, with changes in the FV reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a weighted-average Black-Scholes-Merton option pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. As of September, 30, 2022 and December 31, 2021 (audited), the Company’s only derivative financial instrument was an embedded conversion feature associated with convertible notes payable due to certain provisions that allow for a change in the conversion price based on a percentage of the Company’s stock price at the date of conversion.
Fair Value of Financial Instruments	Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their FVs due to their short maturities. FASB ASC Topic 820, Fair Value Measurements and Disclosures Financial Instruments ● Level 1 inputs to the valuation methodology are quoted prices 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, quoted prices for identical or similar assets in inactive 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 us one or more unobservable inputs which are significant to the FV measurement. The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity Derivatives and Hedging For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as a financial instrument, and are a reasonable estimate of their FVs because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The Company uses Level 2 inputs for its valuation methodology for derivative liabilities as their FVs were determined using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to FV of derivatives. At September 30, 2022 and December 31, 2021, the Company identified the following assets and liabilities that are required to be presented on the balance sheet at FV: Schedule of fair value, assets and liabilities measured on recurring basis Description Fair Value Fair Value Measurements at Level 1 Level 2 Level 3 Conversion feature on convertible notes $ 5,787,760 $ — $ 5,787,760 $ — Marketable securities $ 40,942 $ 40,942 $ — $ — Description Fair Value Fair Value Measurements at Level 1 Level 2 Level 3 Conversion feature on convertible notes $ 10,192,485 $ — $ 10,192,485 $ —
Treasury Stock	Treasury Stock Treasury stock is recorded at cost. The re-issuance of treasury shares is accounted for on a first in, first-out basis and any difference between the cost of treasury shares and the re-issuance proceeds are charged or credited to additional paid-in capital.
Reclassification	Reclassification Certain prior years amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.
Revenue Recognition	Revenue Recognition Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Revenues are recognized under Topic 606 IT Consulting services: ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. These five elements, as applied to each of the Company’s IT revenue category, is summarized below: ● IT consulting services - revenue is recorded on a monthly basis as services are provided. These five elements, as applied to each of the Company’s license revenue category, is summarized below: ● License services – the one-time related party licensing income recorded as other income upon agreement is executed and services are provided and recognized over the term of five years. e-commerce sales ● Identify the contract(s) with a customer. ASC 606 defines a contract as “an agreement between two or more parties that creates enforceable rights and obligations”. Since this is an e-commerce sale on the Amazon or eBay websites, the Company just followed the general terms on Amazon or eBay websites and the customer entered into a contract with the Company based on the product listed on the Amazon or eBay websites; ● Identify the performance obligations in the contract. According to the contract, the Company is responsible for operation exclusively. The Company is entitled to all revenue which is being paid by Amazon or eBay into a designated bank account and the Company is responsible for all product acquisitions as well as shipments. The only performance obligations were the electronic products that were listed on Amazon or eBay websites and the Company determined each order is one single obligation; ● Determine the transaction price. The transaction price set to be the listed price on the Amazon or eBay websites.; ● Allocate the transaction price to the performance obligations in the contract.; and ● Recognize revenue when the Company satisfies a performance obligation. Sales are being recognize upon shipment.
Unearned revenue	Unearned revenue Unearned revenue is the net amount received for the purchase of products that have not seen shipped to the Company’s customers. On November 12, 2020 the Company filed a complaint in the United States District Court – District of Nevada - Case 2:20-cv-02078 against RWJ Advanced Marketing, LLC, Greg Bauer, and Warren Jackson and against W.L. Petrey Wholesale Company Inc (the “RWJ Defendants”) for fraud, breach of contract, Unjust Enrichment and other claims. On January 28, 2022, the court awarded the Company with an injunction against RWJ Defendants, where all fee funds generating from resale should be deposited into a GBT blocked account and, therefore, RWJ Defendants cannot use these funds without court order. $ 19,694 249,159 249,384
Contract liabilities	Contract liabilities On February 22, 2022, the Company entered into an Intellectual Property License and Royalty Agreement with 10,000,000 50,000 5 43,944 0
Variable Interest Entity	Variable Interest Entity On February 18, 2022, the Company, effective March 1, 2022 entered into a Revenue Sharing Agreement (“RSA”) with Mahaser LTD. (“Mahaser”) pursuant to which the Company shares in revenues generated by Mahaser e-commerce sales through the online retail platform in the United States of America. Mahaser owns an e-commerce platform as a store which is the legal, exclusive owner of Ravenholm Electronics. The Company will operate the e-commerce platform and entitled to 95% for all revenue generated by and received by Mahaser from March 1, 2022 through December 31, 2022. The RSA provides that the Company will be entitled to appoint a manager to Mahaser. As consideration, the Company will pay Mahaser $ 100,000 1,000,000 200,000 The Company evaluated whether it has a variable interest in Mahaser, whether Mahaser is a VIE and whether the Company has a controlling financial interest in Mahaser. The Company concluded that it has variable interests in Mahaser on the basis of GBT has 100% control over the JV/revenue sharing, and as such should consolidate the JV into its books and records as it assigned 100% financial responsibility. Mahaser’s equity at risk, as defined by GAAP, is considered to be insufficient to finance its activities without additional support, and, therefore, Mahaser is considered a VIE. The following table summarizes the carrying amount of the assets and liabilities of Mahaser included in the Company’s consolidated balance sheets at September 30, 2021(after elimination of intercompany transactions and balances): Condensed financial statements Assets of consolidated variable interest entity (“VIE”) included in the consolidated balance sheets above (after elimination of intercompany transactions and balances) consist of: Current assets: Cash and equivalents $ 89,962 Inventory 7,158 Due From related party 30,049 Total current assets $ 127,169 Liabilities of consolidated VIE included in the consolidated balance sheets above (after elimination of intercompany transactions and balances) consist of: Current liabilities Total current liabilities $ — Statements of operations of consolidated VIE included in the consolidated statements of operations above (after elimination of intercompany transactions and balances) consist of: Statements of operations Sales $ 771,446 Cost of goods sold 530,003 Gross profit 241,443 General and administrative expenses 206,743 Net income $ 34,700
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented and its current on all its tax filings federal and state until 2021 inclusive.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Earnings (loss) per share is calculated in accordance with ASC Topic 260, Earnings Per Share Schedule of anti dilutive securities excluded from computation of earnings per share September 30, September 30, Series B preferred stock 45,000 — Series C preferred stock 700 — Series H preferred stock 20,000 — Warrants 70,770 — Convertible notes 4,088,958,514 — Total 4,089,094,984 — * No dilution for the loss periods ended September 30, 2021. Notes to Condensed Consolidated Financial Statements
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes Income Taxes In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity On April 2021, the FASB issued ASU 2021-04, “ Earnings Per Share (Topic 260), Debt— Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options” ASU 2021-04 Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying CFS. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of fair value, assets and liabilities measured on recurring basis	Schedule of fair value, assets and liabilities measured on recurring basis Description Fair Value Fair Value Measurements at Level 1 Level 2 Level 3 Conversion feature on convertible notes $ 5,787,760 $ — $ 5,787,760 $ — Marketable securities $ 40,942 $ 40,942 $ — $ — Description Fair Value Fair Value Measurements at Level 1 Level 2 Level 3 Conversion feature on convertible notes $ 10,192,485 $ — $ 10,192,485 $ —
Condensed financial statements	Condensed financial statements Assets of consolidated variable interest entity (“VIE”) included in the consolidated balance sheets above (after elimination of intercompany transactions and balances) consist of: Current assets: Cash and equivalents $ 89,962 Inventory 7,158 Due From related party 30,049 Total current assets $ 127,169 Liabilities of consolidated VIE included in the consolidated balance sheets above (after elimination of intercompany transactions and balances) consist of: Current liabilities Total current liabilities $ — Statements of operations of consolidated VIE included in the consolidated statements of operations above (after elimination of intercompany transactions and balances) consist of: Statements of operations Sales $ 771,446 Cost of goods sold 530,003 Gross profit 241,443 General and administrative expenses 206,743 Net income $ 34,700
Schedule of anti dilutive securities excluded from computation of earnings per share	Schedule of anti dilutive securities excluded from computation of earnings per share September 30, September 30, Series B preferred stock 45,000 — Series C preferred stock 700 — Series H preferred stock 20,000 — Warrants 70,770 — Convertible notes 4,088,958,514 — Total 4,089,094,984 — * No dilution for the loss periods ended September 30, 2021.

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Schedule of accounts payable and accrued expenses 2022 2021 Accounts payable $ 1,089,143 $ 670,127 Accounts payable – related party 530,000 440,000 Accrued liabilities 660,665 1,170,088 Accrued liabilities – related party 660,735 1,862,928 Accrued interest 2,914,922 2,746,793 Accrued interest – related party 46,198 6,327 Total accounts payable and accrued expenses $ 5,901,663 $ 6,896,263

Convertible Notes Payable, No_2

Convertible Notes Payable, Non-related Partied and Related Party (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of rollfoward of convertible note	Schedule of rollfoward of convertible note September 30, December 31, Convertible note payable to IGOR 1 CORP $ 6,458,431 $ 8,055,400 Convertible notes payable to Sixth Street — 124,200 Convertible notes payable to Redstart Holdings — 244,500 Convertible notes payable to 1800 Diagonal Lending 360,700 — Total convertible notes payable, non-related parties 6,819,131 8,424,100 Unamortized debt discount (269,297 ) (278,867 ) Convertible notes payable – nonrelated parties 6,574,631 8,145,233 Less current portion (6,574,631 ) (8,109,436 ) Convertible notes payable – nonrelated parties, long-term portion $ — $ 35,797
Summary of convertible notes payable	Summary of convertible notes payable September 30, December 31, Convertible note payable to Stanley Hills, related party $ 116,605 $ 116,605 Less current portion (116,605 ) (116,605 ) Convertible notes payable, net, related party, long-term portion $ — $ —

Notes Payable, Non-related Pa_2

Notes Payable, Non-related Parties and Related Party (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Payable Non-related Parties And Related Party
Schedule of notes payable	Schedule of notes payable September 30, December 31, RWJ acquisition note $ — $ 2,600,000 SBA loan 350,000 350,000 Total notes payable 350,000 2,950,000 Less current portion (38,196 ) (2,612,397 ) Notes payable, long-term portion $ 311,804 $ 337,603
Schedule of notes payable related parties	Schedule of notes payable related parties September 31, December 31, Alpha Eda note payable $ 140,000 $ 140,000 Less current portion (140,000 ) (140,000 ) Notes payable, net, related party, long-term portion $ — $ —

Derivative Liability (Tables)

Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Liability
Schedule of assumptions to measure fair value	Schedule of assumptions to measure fair value September 30, December 31, 2022 2021 Stock price $ 0.0012 0.2 $ 0.17 0.19 Risk free rate 1.06 4.05 % 0.07 0.39 % Volatility 278 361 % 167 217 % Conversion/ Exercise price $ 0.001 0.095 $ 0.102 0.103 Dividend rate 0 % 0 %
Derivative instruments and hedging activities disclosure	Derivative instruments and hedging activities disclosure Derivative liability balance, December 31, 2021 $ 10,192,485 Issuance of derivative liability during the period 191,741 Fair value of beneficial conversion feature of debt converted (1,620,742 ) Change in derivative liability during the period (3,150,739 ) Derivative liability balance, June 30, 2022 $ 5,612,745 Issuance of derivative liability during the period 134,174 Fair value of beneficial conversion feature of debt converted (314,029 ) Change in derivative liability during the period 354,869 Derivative liability balance, September 30, 2022 $ 5,787,759

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Summary of warrant activity	Summary of warrant activity Weighted Outstanding, December 31, 2021 392,870 $ 74.97 1.76 $ — Granted — — Forfeited — — Exercised (322,100 ) — Outstanding, September 30, 2022 70,770 $ 205.07 0.56 $ — Exercisable, September 30, 2022 70,770 $ 205.07 0.56 $ —

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Oct. 26, 2021	Oct. 26, 2021	Sep. 30, 2022	Jul. 07, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Reverse stock split	1 for 50	1 for 50	1-for-500
Common stock, par value			$ 0.00001	$ 0.00001	$ 0.00001
Common stock, authorized			2,000,000,000	2,000,000,000	2,000,000,000
Accumulated deficit			$ 302,326,206		$ 304,581,773
Working capital deficit			$ 22,055,811

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes	$ 5,787,760	$ 10,192,485
Marketable Securities	40,942
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes
Marketable Securities	40,942
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes	5,787,760	10,192,485
Marketable Securities
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes
Marketable Securities

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Current assets:
Cash and equivalents	$ 89,962		$ 89,962
Inventory	7,158		7,158
Due From related party	30,049		30,049
Total current assets	127,169		127,169
Current liabilities
Total current liabilities
Sales	246,495	$ 45,000	861,446	$ 135,000
Cost of goods sold	141,545		530,003
Gross profit	104,950	45,000	331,443	135,000
General and administrative expenses	167,411	723,706	538,663	1,931,963
Net loss	$ 1,770,464	$ (429,931)	2,255,565	$ (32,854,195)
Variable Interest Entity, Primary Beneficiary [Member]
Current liabilities
Sales			771,446
Cost of goods sold			530,003
Gross profit			241,443
General and administrative expenses			206,743
Net loss			$ 34,700

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Number of potentially dilutive securities	4,089,094,984
Convertible note	4,088,958,514
Warrant [Member]
Number of potentially dilutive securities	70,770
Series B Preferred Stock [Member]
Preferred shares	45,000
Series C Preferred Stock [Member]
Preferred shares	700
Series H Preferred Stock [Member]
Preferred shares	20,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Feb. 22, 2022

Dec. 17, 2021

Sep. 18, 2020

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Sep. 30, 2022

Apr. 30, 2022

Mar. 02, 2022

Jan. 28, 2022

Dec. 31, 2021

Jul. 31, 2021

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Cash equivalents

$ 0

$ 0

$ 0

Restricted cash

375,000

375,000

Escrow amount

394,694

394,694

$ 19,694

Impairment of long-lived assets

100,000

Stockholders equity

$ 50,000

$ 50,000

Unearned revenue

249,159

249,159

$ 19,694

249,384

Fair value

$ 10,000,000

$ 163,559

$ 68,308

Contract liabilities

43,944

$ 43,944

$ 0

Annual payment

$ 200,000

Restricted Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consideration shares

1,000,000

Mahaser [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consideration paid

$ 100,000

Touch Point Group Holding [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of shares issued

10,000,000

Fair value

$ 50,000

Term

5 years

R W J Parties [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Escrow amount

$ 19,694

$ 19,694

Mr Light House L T D [Member] | Purchase And Sale Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consideartion from sale of common stock

$ 100,000

Cash, Restricted Cash, and Ca_2

Cash, Restricted Cash, and Cash held in Trust (Details Narrative) - USD ($)	Sep. 30, 2022	Jan. 28, 2022	Dec. 31, 2021
FDIC insured amount	$ 250,000
Escrow amount	394,694	$ 19,694
G B T [Member]
Restricted cash	$ 375,000

Marketable Securities (Details

Marketable Securities (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended			9 Months Ended
	Feb. 22, 2022	Jan. 28, 2022	Dec. 17, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Feb. 23, 2022	Dec. 31, 2021
Fair value			$ 10,000,000		$ 163,559	$ 68,308
Conversion price				$ 0.01			$ 0.01
Convertible debt				$ 6,819,131			$ 6,819,131		$ 8,424,100
Accrued interest				2,914,922			2,914,922		2,746,793
Marketable securities				40,942			40,942
Promissory Note [Member]
Principal amount							$ 90,000
Interest rate							5%
G B T Tokenize [Member]
Fair value					$ 1,500
Number of shares acquired							76,923
G B T Tokenize Met Alert [Member]
Principal amount							$ 90,000
Common Stock [Member]
Issuance of shares					5,036,697	463,303
Fair value					$ 50	$ 4
Touchpoint Group Holdings Inc [Member]
Convertible preferred shares								10,000,000
Issuance of shares	10,000,000
Fair value	$ 50,000						6,000
Touchpoint Group Holdings Inc [Member] | Common Stock [Member]
Company owned shares								20,000,000
Stock Purchase Agreement [Member]
Sales consideration		$ 125,000
Convertible preferred shares		10,000,000
Stock Purchase Agreement [Member] | Series A Convertible Preferred Stock [Member]
Shares acquired		10,000
G T X Agreement [Member]
Fair value							28,462
Principal amount							$ 100,000
Number of shares acquired							5,000,000
Number of shares acquired, value							$ 150,000
Convertible debt				190,000			190,000
Accrued interest				4,821			4,821
Marketable securities				$ 28,462			$ 28,462		$ 0

Investment in Surge Holdings,_2

Investment in Surge Holdings, Inc. (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	Jan. 07, 2022	Sep. 30, 2019	Sep. 30, 2022	Jan. 31, 2022	Jan. 28, 2022	Dec. 31, 2021	Jan. 02, 2021	Jun. 23, 2020
Cash			$ 130,642			$ 155,106
Escrow amount			394,694		$ 19,694
Escrow amount received			1,000,000
Related party payment			4,200,000
Settlement amount				$ 3,750,000
Payments for debt			$ 3,750,000
Surge Holdings Inc [Member]
Cash							$ 400,000
Repayment of debt	$ 4,200,000
Related party, description			This $4.2 million consists of $450,000 paid by SURG in November and December 2021, $100,000 to be paid on or about January 4, 2022, and $3,650,000 to be paid on or prior to January 7, 2022 of which $375,000 will be held in escrow as described before. The $3,750,000 was recorded as other receivable as of December 31, 2021. As of December 31, 2021, the Company recorded an outstanding payable to Stanley of $1,862,928 recorded under accrued expenses.
Escrow amount			$ 375,000
Common Stock [Member] | Surge Holdings Inc [Member]
Cash							800,000
Surge Holdings [Member] | Asset Purchase Agreement [Member]
Business consideration values		$ 5,000,000
Sale of common stock		3,333,333
Payment of principal		$ 4,000,000
Settlement pursuants amount	$ 3,750,000
Surge Holdings [Member] | Alt Corp Exchange Agreement [Member]
Price per share								$ 0.50
Stanley Hills L L C [Member]
Debt							3,300,000
Cash							400,000
Repayment of debt			$ 800,000
Related party, description			This $4.2 million amount consists of $450,000 paid by SURG in November and December 2021, $100,000 to be paid on or about January 4, 2022, and $3,650,000 to be paid on or prior to January 7, 2022 of which $375,000 will be held in escrow as described before. The $3,750,000 was recorded as other receivable as of December 31, 2021. As of September, 30, 2022 and December 31, 2021, the Company has recorded an outstanding payable to Stanley of $660,735 and $1,862,928, respectively, recorded under accrued expenses.
Stanley Hills L L C [Member] | Common Stock [Member]
Debt							100,000
Cash							$ 800,000

Impaired Investments (Details N

Impaired Investments (Details Narrative) - USD ($)		1 Months Ended				3 Months Ended			9 Months Ended	12 Months Ended
	Feb. 06, 2019	Dec. 31, 2021	May 28, 2021	Mar. 30, 2020	Jun. 17, 2019	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2020
Debt conversion, converted instrument, Value						$ 270,300	$ 1,660,370	$ 35,000
Conversion price						$ 0.01			$ 0.01
Services payable		$ 33,333
Interest payable		2,746,793				$ 2,914,922			$ 2,914,922	$ 2,746,793
Additional shares				200,000,000					200,000,000
Impairment charge		15,400,000								15,400,000	$ 5,500,000
Investment		$ 0				0			$ 0	$ 0
Tokenize Agreement [Member]
Share issued			14,000,000
Issuance of shares value			$ 15,400,000
G B T Shares [Member]
Share issued		2,000,000								2,000,000
Issuance of shares value										$ 5,500,000
Altcorp [Member]
Note payable, description	Note payable by Gopher Protocol Costa Rica Sociedad De Responsabilidad Limitada to the Company of $5,000,000 dated February 6, 2019 (of which the underlying security for this Promissory Note is 30,000,000 restricted shares of common stock of Mobiquity Technologies, Inc. (“Mobiquity”) and 60,000,000 restricted shares of common stock of Mobiquity.
Altcorp [Member] | Series H Preferred Stock [Member]
Stock Issued for Acquisitions, Shares					625,000
Number of shares converted					20,000
Debt conversion, converted instrument, Value					$ 10,000,000
Interest rate					6%
Maturity date					Dec. 31, 2021
Dividend per share					$ 500
Conversion price					$ 500
Golpher [Member] | Series H Preferred Stock [Member]
Number of shares converted					20,000
Stanley Hills L L C [Member]
Interest payable		$ 424,731				$ 424,731			$ 424,731	$ 424,731

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory Write-down	$ 0	$ 0

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 1,089,143	$ 670,127
Accounts payable – related party	530,000	440,000
Accrued liabilities	660,665	1,170,088
Accrued liabilities – related party	660,735	1,862,928
Accrued interest	2,914,922	2,746,793
Accrued interest – related party	46,198	6,327
Total accounts payable and accrued expenses	$ 5,901,663	$ 6,896,263

Unearned Revenue (Details Narra

Unearned Revenue (Details Narrative) - USD ($)	Sep. 30, 2022	Jan. 28, 2022	Dec. 31, 2021
Unearned Revenue
Unearned revenue	$ 249,159	$ 19,694	$ 249,384

Accrued Settlement (Details Nar

Accrued Settlement (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	May 15, 2019	Dec. 23, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2019	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Gain on settlement of debt						$ (13,777,480)
Accrued settlement			$ 4,090,057		$ 4,090,057			$ 4,090,057
Investor [Member] | Securities Purchase Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Legal matter		$ 8,340,000
Arbitrator awarded	$ 4,034,444
Interest rate	7.25%
Interest	$ 55,613
Gain on settlement of debt							$ 1,375,556

Convertible Notes Payable, No_3

Convertible Notes Payable, Non-related Partied and Related Party (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable	$ 6,819,131	$ 8,424,100
Unamortized debt discount	(269,297)	(278,867)
Convertible note payable	6,574,631	8,145,233
Less current portion	(6,574,631)	(8,109,436)
Convertible notes payable, long-term portion		35,797
IGOR 1 CORP [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable	6,458,431	8,055,400
Sixth Street [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable		124,200
Redstart Holdings [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable		244,500
Diagonal Lending [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable	$ 360,700

Convertible Notes Payable, No_4

Convertible Notes Payable, Non-related Partied and Related Party (Details 1) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Convertible note payable to Stanley Hills, related party	$ 116,605	$ 116,605
Less current portion	(116,605)	(116,605)
Convertible notes payable, net, related party, long-term portion

Convertible Notes Payable, No_5

Convertible Notes Payable, Non-related Partied and Related Party (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended			8 Months Ended	9 Months Ended
	Sep. 13, 2022	May 05, 2022	Nov. 08, 2021	Sep. 21, 2021	Jun. 17, 2019	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Feb. 26, 2020
Debt Instrument [Line Items]
Value of share converted						$ 270,300	$ 1,660,370	$ 35,000
Conversion price						$ 0.01				$ 0.01
Conversion price										85%
Charge related to modification of debt										$ 13,777,480
Convertible note payable, description										IGOR 1 converted $1,284,600 of the convertible note into 4,185,650 shares of the Company’s common stock. Also, on June 24, 2021, the Company transferred 5,500,000 SURG shares received as repayment of $660,000 of this convertible note.
Convertible debt						$ 6,819,131				$ 6,819,131		$ 8,424,100
Conversion of debt							288,672,073	369,198
Net proceeds										300,000	$ 1,231,636
Outstanding balance						6,574,631				6,574,631		8,145,233
Accrued interest						1,897,794				1,897,794		1,547,924
Note payable current						38,196				38,196		2,612,397
Accrued interest						2,914,922				2,914,922		2,746,793
GBT Technologies [Member] | Series H Preferred Stock [Member]
Debt Instrument [Line Items]
Value of share converted					$ 10,000,000
Note maturity date					Dec. 31, 2021
Number of shares converted					20,000
Conversion price					$ 500
IGOR 1 CORP [Member]
Debt Instrument [Line Items]
Convertible debt						6,458,431				6,458,431		8,055,400
Accrued interest						1,877,901				$ 1,877,901
Redstart Holdings Corp [Member] | Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Value of share converted				$ 244,500
Note maturity date				Dec. 22, 2022
Number of shares converted										7,656,951
Sixth Street Lending L L C [Member] | Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Value of share converted			$ 124,200
Note maturity date			Feb. 08, 2023
Purchase Price			$ 103,500
Note payable, interest rate			6%
Sixth Street [Member]
Debt Instrument [Line Items]
Convertible debt												124,200
Conversion of debt										26,343,190
Diagonal Lending L L C [Member] | Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Value of share converted	$ 116,200	$ 244,500
Note maturity date	Sep. 09, 2023	Aug. 04, 2023
Conversion price	75%
Purchase Price		$ 203,500
Note payable, interest rate	12%	6%
Original issue discount	$ 12,450
Net proceeds	103,750
Principal amount	$ 13,944
Interest rate	4.99%
Stanley Hills L L C [Member]
Debt Instrument [Line Items]
Convertible debt						$ 1,231,466				$ 1,231,466
Proceeds from loans									$ 1,000,000	$ 325,000
Note payable current													$ 1,214,900
Convertible shares						4,420,758				4,420,758
Repayment of debt										$ 800,000
Accrued interest						$ 424,731				424,731		424,731
Unpaid interest debt						17,094				17,094		$ 8,372
Stanley Hills L L C [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Convertible debt						$ 126,003				$ 126,003

Notes Payable, Non-related Pa_3

Notes Payable, Non-related Parties and Related Party (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Total notes payable	$ 350,000	$ 2,950,000
Less current portion	(38,196)	(2,612,397)
Notes payable, long-term portion	311,804	337,603
SBA Loan [Member]
Restructuring Cost and Reserve [Line Items]
Total notes payable	350,000	350,000
RWJ Advanced Marketing L L C [Member]
Restructuring Cost and Reserve [Line Items]
Total notes payable		$ 2,600,000

Notes Payable, Non-related Pa_4

Notes Payable, Non-related Parties and Related Party (Details 1) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Less current portion	$ (140,000)	$ (140,000)
Notes payable, net, related party, long-term portion
Alpha Eda [Member]
Restructuring Cost and Reserve [Line Items]
Total notes payable	$ 140,000	$ 140,000

Notes Payable, Non-related Pa_5

Notes Payable, Non-related Parties and Related Party (Details Narrative) - USD ($)			1 Months Ended
	Oct. 05, 2021	Jan. 08, 2019	Jun. 22, 2020	Sep. 30, 2022	Dec. 31, 2021	Oct. 02, 2021	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Principal periodic payments		$ 93,750
Accrued interest				$ 2,914,922	$ 2,746,793
SBA Loan [Member]
Restructuring Cost and Reserve [Line Items]
Principal amount						$ 1,771
Interest rate						3.75%
Proceeds from debt	$ 200,000
Note payable				350,000	350,000
Accrued interest				20,399	10,581
Alpha Eda [Member]
Restructuring Cost and Reserve [Line Items]
Note payable				140,000	140,000
Accrued interest				$ 29,104	$ 16,633
EIDL [Member]
Restructuring Cost and Reserve [Line Items]
Interest rate			3.75%
Principal periodic payments			$ 731
Term			30 years
RWJ Advanced Marketing L L C [Member]
Restructuring Cost and Reserve [Line Items]
Interest rate							3.50%

Derivative Liability (Details)

Derivative Liability (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Conversion/ Exercise price	$ 0.01
Dividend rate	0%	0%
Minimum [Member]
Stock price	$ 0.0012	$ 0.17
Risk free rate	1.06%	0.07%
Volatility	278%	167%
Conversion/ Exercise price	$ 0.001	$ 0.102
Maximum [Member]
Stock price	$ 0.2	$ 0.19
Risk free rate	4.05%	0.39%
Volatility	361%	217%
Conversion/ Exercise price	$ 0.095	$ 0.103

Derivative Liability (Details 1

Derivative Liability (Details 1) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2022
Derivative Liability
Derivative liability balance, beginning	$ 10,192,485	$ 10,192,485
Issuance of derivative liability	191,741	134,174
Fair value of beneficial conversion feature of debt converted	(1,620,742)	(314,029)
Change in derivative liability during the period	(3,150,739)	354,869
Derivative liability balance, end	$ 5,612,745	$ 5,787,759

Stockholders' Equity (Details)

Stockholders' Equity (Details)	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Equity [Abstract]
Warrants Outstanding, Beginning	392,870
Weighted Average Exercise Price Warrants Outstanding, Beginning | $ / shares	$ 74.97
Weighted Average Remaining Contractual Life, Outstanding, Beginning	1 year 9 months 3 days
Aggregate Intrinsic Value Outstanding, Beginning | $
Warrants Granted
Warrants Forfeited
Warrants Exercised	(322,100)
Warrants Outstanding, End	70,770
Weighted Average Exercise Price Warrants Outstanding, End | $ / shares	$ 205.07
Weighted Average Remaining Contractual Life, Outstanding, End	6 months 21 days
Aggregate Intrinsic Value Outstanding, Ending | $
Warrants Exercisable, End	70,770
Weighted Average Exercise Price Warrants Exercisable at End | $ / shares	$ 205.07
Weighted Average Remaining Contractual Life Exercisable at End	6 months 21 days
Aggregate Intrinsic Value Outstanding, Exercisable at End | $

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended			9 Months Ended
	Dec. 17, 2021	Oct. 26, 2021	Oct. 26, 2021	Jun. 17, 2019	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Jul. 07, 2022	Dec. 31, 2021	Nov. 01, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reverse stock split		1 for 50	1 for 50					1-for-500
Common stock, par value					$ 0.00001			$ 0.00001	$ 0.00001	$ 0.00001
Common stock, authorized					2,000,000,000			2,000,000,000	2,000,000,000	2,000,000,000
Debt conversion, converted instrument, shares						288,672,073	369,198
Debt conversion, converted instrument, Value					$ 270,300	$ 1,660,370	$ 35,000
Aggregate Purchase Price	$ 10,000,000					163,559	$ 68,308
Debt conversion, converted instrument, Accrued interest						$ 6,491
Conversion price					$ 0.01			$ 0.01
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion price											$ 30
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt conversion, converted instrument, shares					206,000,000
Issuance of shares						5,036,697	463,303
Aggregate Purchase Price						$ 50	$ 4
Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						500,000,000
Aggregate Purchase Price						$ 5,000
Altcorp [Member] | Series H Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt conversion, converted instrument, Value				$ 10,000,000
Conversion price				$ 500
Stock Issued for Acquisitions, Shares				625,000
Number of shares converted				20,000
Maturity date				Dec. 31, 2021
Dividend per share				$ 500
G B T Tokenize [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Aggregate Purchase Price						$ 1,500
Stock Issued for Acquisitions, Shares								76,923
Equity Financing Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares							463,303
Aggregate Purchase Price							$ 68,308
Joint Venture Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						150,000,000
Equity Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares								5,500,000
Proceeds from equity amount received								$ 231,866
Board Of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reverse stock split		1-for-500

Other Related Party Transacti_2

Other Related Party Transactions (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 07, 2022	Mar. 06, 2020	Mar. 30, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jun. 13, 2022	May 28, 2021	Jan. 02, 2021
Related Party Transaction [Line Items]
Additional shares			200,000,000			200,000,000
Proceeds from related party debt						$ 634,176
Account payable				$ 250,000		250,000
Cash				130,642		130,642		$ 155,106
Advanced from related party						634,176
Repayment amount						664,225
Outstanding payable balance						30,049		0
Yello Partners Inc [Member]
Related Party Transaction [Line Items]
Principlal amount				475,000		475,000		$ 385,000
Stanley Hills L L C [Member]
Related Party Transaction [Line Items]
Debt											$ 3,300,000
Cash											400,000
Repayment of debt						$ 800,000
Related party, description						This $4.2 million amount consists of $450,000 paid by SURG in November and December 2021, $100,000 to be paid on or about January 4, 2022, and $3,650,000 to be paid on or prior to January 7, 2022 of which $375,000 will be held in escrow as described before. The $3,750,000 was recorded as other receivable as of December 31, 2021. As of September, 30, 2022 and December 31, 2021, the Company has recorded an outstanding payable to Stanley of $660,735 and $1,862,928, respectively, recorded under accrued expenses.
Sales amount				$ 45,000	$ 45,000	$ 90,000	$ 90,000
Stanley Hills L L C [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Debt											100,000
Cash											$ 800,000
S U R G [Member]
Related Party Transaction [Line Items]
Repayment of debt	$ 4,200,000
G B T [Member]
Related Party Transaction [Line Items]
Shares issued				500,000,000		500,000,000
Tokenize Agreement [Member]
Related Party Transaction [Line Items]
Consideration for services payable		$ 33,333
Tokenize agreement, description						The Tokenize Agreement provides that the Company shall contribute 150,000,000 shares of common stock of the Company (“GBT Shares”) to Tokenize. Sergio Fridman is the manager of Magic and the beneficial owner of all outstanding securities of Magic. Magic will contribute cash of $250,000 into Tokenize for promissory note and agreed to further fund Tokenize with all funds reasonably needed for implementation of the business purposes as described in the Tokenize Agreement. The GBT Shares will not be transferable for five years.
Proceeds from related party debt						$ 250,000
Shares issued										14,000,000
Tokenize Agreement [Member] | Greenwich [Member]
Related Party Transaction [Line Items]
Common stock contributed		10,000,000
Bit Speed Agreement [Member]
Related Party Transaction [Line Items]
Common stock contributed		100,000,000
Metaverse Agreement [Member]
Related Party Transaction [Line Items]
Shares issued									5,000
Sale of common stock						25,000

Contingencies (Details Narrativ

Contingencies (Details Narrative) - USD ($)				1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 09, 2021	May 15, 2019	Jan. 08, 2019	May 17, 2022	Oct. 16, 2020	Jul. 28, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2018	Jan. 28, 2022	Dec. 31, 2021	Dec. 03, 2018
Offsetting Assets [Line Items]
Escrow amount							$ 394,694		$ 394,694			$ 19,694
Repayment of debt									634,176
Sought value					$ 48,844	$ 48,844
Legal cost					$ 716	$ 716
Revenues							246,495	$ 45,000	861,446	135,000
Unearned revenue							249,159		$ 249,159			$ 19,694	$ 249,384
Return of shares issued	240,000
Cancellation of payments	$ 5,000
Restricted shares			4,005						4,005
Value of restricted shares			$ 7,610,147
Annual payment			375,000
Installment paid			93,750
Decrease in capital			$ 5,000,000
Operating expense				$ 200			633,537	$ 906,398	$ 2,566,281	$ 17,846,869
GBT Technologies [Member]
Offsetting Assets [Line Items]
Revenues											$ 300,000
Payment for expenses											$ 5,000,000
Unearned revenue							200,000		200,000
Securities Purchase Agreement [Member] | Investor [Member]
Offsetting Assets [Line Items]
Arbitrator awarded		$ 4,034,444
Interest rate		7.25%
Interest		$ 55,613
Securities Purchase Agreement [Member] | Senior Secured Redeemable Convertible Debenture [Member]
Offsetting Assets [Line Items]
Note payable, principal amount														$ 8,340,000
Warrants aquire														225,000
R W J Agreement [Member]
Offsetting Assets [Line Items]
Escrow amount							19,809		19,809
Repayment of debt									40,000
Accrued expenses							$ 49,847		$ 49,847

Concentrations (Details Narrati

Concentrations (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Consulting Services [Member]
Concentration Risk [Line Items]
Sales amount	$ 201,495	$ 771,446
Customers [Member]
Concentration Risk [Line Items]
Net revenues	$ 45,000	$ 90,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Net income	$ 1,770,464	$ (429,931)	$ 2,255,565	$ (32,854,195)
Gain on surge settlement			3,012,633
Gain of change in fair value in derivative			$ 2,795,870

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)		9 Months Ended
	Nov. 10, 2022	Sep. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Payments for related parties		$ 664,225
Subsequent Event [Member]
Subsequent Event [Line Items]
Conversion amount	$ 30,000
Conversion shares	23,076,923
R W J Parties [Member]
Subsequent Event [Line Items]
Payments for related parties		$ 40,000