GBT (GTCH) 10-K/A 14 Apr 23 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023	Jun. 30, 2022
Entity Information [Line Items]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	GBT Technologies, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to amend missing prior year Auditor opinion as of December 31, 2021, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on April 12, 2023 (the “Original 10-K”), as well as to amend its current Auditor PCAOB number.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 2,266,899
Entity Common Stock, Shares Outstanding		2,930,101,819
Auditor Firm ID	6662
Auditor Name	M.S. Madhava Rao
Auditor Location	India
B F Borgers C P A P C [Member]
Entity Information [Line Items]
Auditor Firm ID	5041
Auditor Name	BF Borgers CPA PC
Auditor Location	CO

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 106,639	$ 155,106
Cash held in trust		112,942
Marketable equity security
Accounts Receivable	25,244
Inventory	11,569
Prepaid	12,500
Note Receivable	198,475
Inventory in Transit
Investment	16,198
Other receivable		3,750,000
Total current assets	370,625	4,018,048
Total assets	370,625	4,018,048
Current Liabilities:
Accounts payable and accrued expenses (including related parties of $1,539,802 and $2,302,928)	6,240,634	6,896,263
Accrued settlement	4,090,057	4,090,057
Unearned revenue	48,921	249,384
Contract liabilities	41,444
Convertible notes payable, current, net of discount of $190,464 and $362,004	6,397,727	8,109,436
Convertible notes payable, related party, net of discount of $0 and $0	116,605	116,605
Notes payable, current, net of discount of $0 and $47,671	41,137	2,612,397
Notes payable, current, related party	140,000	140,000
Due to related party	62,003
Derivative liability	1,714,143	10,192,485
Total current liabilities	18,892,671	32,406,629
Convertible note payable, noncurrent, net of discount of $88,403 and $0		35,797
Note payable, noncurrent	308,863	337,603
Total liabilities	19,201,534	32,780,029
Contingencies (Note 18)
Common stock, $0.00001 par value; 10,000,000,000 shares authorized; 1,535,593,440 and 33,200,198 shares issued and outstanding respectively	15,356	332
Treasury stock, at cost; 21 shares respectively	(643,059)	(643,059)
Stock loan receivable	(7,610,147)	(7,610,147)
Additional paid in capital	288,664,858	284,072,666
Accumulated deficit	(299,257,917)	(304,581,773)
Total stockholders’ deficit	(18,830,909)	(28,761,981)
Total liabilities and stockholders’ deficit	370,625	4,018,048
Series B Preferred Stock [Member]
Current Liabilities:
Preferred stock value
Series C Preferred Stock [Member]
Current Liabilities:
Preferred stock value
Series D Preferred Stock [Member]
Current Liabilities:
Preferred stock value
Series G Preferred Stock [Member]
Current Liabilities:
Preferred stock value
Series H Preferred Stock [Member]
Current Liabilities:
Preferred stock value

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounts payable and accrued expenses related party	$ 1,539,802	$ 2,302,928
Note payable discount	190,464	362,004
Note payable discount	0	0
Discount	0	47,671
Note payable discount	$ 88,403	$ 0
Common stock, par value	$ 0.00001	$ 0.00001
Preferred stock, authorized	10,000,000,000	10,000,000,000
Common stock, outstanding	1,535,593,440	33,200,198
Common stock, issued	1,535,593,440	33,200,198
Treasury stock	21	21
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, authorized	20,000,000	20,000,000
Preferred stock, issued	45,000	45,000
Preferred stock, outstanding	45,000	45,000
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, authorized	10,000	10,000
Preferred stock, issued	700	700
Preferred stock, outstanding	700	700
Series D Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, authorized	100,000	100,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Series G Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, authorized	2,000,000	2,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Series H Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, authorized	40,000	40,000
Preferred stock, issued	20,000	20,000
Preferred stock, outstanding	20,000	20,000

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Sales	$ 1,152,555
Consulting Income – Related Party	45,000	180,000
Total sales	1,197,555	180,000
Cost of Goods Sold	817,754
Gross Profit	379,801	180,000
Operating expenses:
General and administrative	1,053,282	293,628
Marketing	360,335	837,614
Professional	1,814,543	2,124,272
Impairment of assets		15,400,000
Gain on Bad Debt	(50,000)
Total operating expenses	3,178,160	18,655,514
Loss from operations	(2,798,359)	(18,475,514)
Other income (expense):
Amortization of debt discount	(442,247)	(824,238)
Change in fair value of derivative liability	6,594,370	(1,339,117)
Interest expense and financing costs	(969,629)	(2,022,584)
Realized gain (loss) on disposal of marketable equity security		11,000
Gain on RJW settlement	3,012,355
Loss on debt modification		(13,777,480)
Change in fair value of marketable securities	(310,462)
Other income	237,828	2,497,500
Total other income (expense)	8,122,215	(15,454,919)
Profit (Loss) before income taxes	5,323,856	(33,930,433)
Income tax expense
Profit (Loss) from continuing operations	5,323,856	(33,930,433)
Net Income (Loss)	$ 5,323,856	$ (33,930,433)
Weighted average common shares outstanding:
Basic	696,686,911	19,991,381
Diluted	4,646,981,551	19,991,381
Net Income (Loss) per share (basic and diluted):
Basic	$ 0.01	$ (1.70)
Diluted	$ 0	$ (1.70)

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Treasury Stocks [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)	$ (27,858,304)
Beginning balance, shares at Dec. 31, 2020	5,133,489	1,040
Common stock issued amount for conversion of debt and accrue interest	$ 139			5,677,867		5,678,006
Common stock issued for conversion of convertible debt and accrued interest, shares	13,821,709
Common stock issued for services	$ 2			281,748		281,750
Common stock issued for services , shares	245,000
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				11,666,999		11,666,999
Net income (loss)					(33,930,433)	(33,930,433)
Ending balance, value at Dec. 31, 2021	$ 332	$ (643,059)	(7,610,147)	284,072,666	(304,581,773)	(28,761,981)
Ending balance, shares at Dec. 31, 2021	33,200,198	1,040
Common stock issued amount for conversion of debt and accrue interest	$ 8,471			2,156,990		2,165,461
Common stock issued for conversion of convertible debt and accrued interest, shares	847,133,242
Fair value of derivative liability due to conversions				2,209,888		2,209,888
Common stock issued for cash	$ 55			231,812		231,867
Common stock issued for cash , shares	5,500,000
Common stock issued for- Tokenize	$ 1,500			(1,500)
Common stock issued for- Tokenize ,shares	150,000,000
Equity Method Investment - Meta	$ 5,000			(5,000)
Equity Method Investment - Meta, shares	500,000,000
Cancelation of shares	$ (2)			2
Cancelation of shares, shares	(240,000)
Net income (loss)					5,323,856	5,323,856
Ending balance, value at Dec. 31, 2022	$ 15,356	$ (643,059)	$ (7,610,147)	$ 288,664,858	$ (299,257,917)	$ (18,830,909)
Ending balance, shares at Dec. 31, 2022	1,535,593,440	1,040

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows From Operating Activities:
Net income (loss)	$ 5,323,856	$ (33,930,433)
Adjustments to reconcile net income to net cash used in operating activities:
Amortization of debt discount	442,247	824,238
Change in fair value of derivative liability	(6,594,370)	1,339,117
Excess of debt discount and financing costs	34,175	136,785
Shares issued for services		281,748
Loss on modification of debt		13,777,480
Impairment of assets		15,400,000
Realized gain on disposal of market equity security		(11,000)
Loss on exchange of assets
Change in fair value of market equity security	308,802
Change on Settlement	(3,012,633)
Payment of other income with marketable securities		(800,000)
Accounts receivable	(25,244)
Other receivable	3,741,525	(3,750,000)
Cash held in trust		289,590
Prepaid	(12,500)
Inventory	(11,569)
Contract liabilities	(8,556)
Unearned revenue	(200,463)	(291)
Accounts payable and accrued expenses	(123,462)	5,073,651
Net cash used in operating activities	(138,293)	(1,369,114)
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	1,317,386
Issuance of note receivable	(190,000)
Proceeds from sales of common stock	231,864	(106,200)
Repayment of related party	(694,225)
Repayment of convertible note	(39,042)
Proceeds from related party	756,227
Issuance of notes payable		200,000
Net cash provided by financing activities	364,826	1,411,186
Net increase in cash	(48,467)	42,072
Cash, beginning of Year	155,106	113,034
Cash, end of Year	106,639	155,106
Interest		2,898
Income taxes		2,898
Supplemental non-cash investing and financing activities
Debt discount related to convertible debt	325,916	741,100
Reduction in derivative liability due to conversion	2,209,888	11,666,999
Shares issued for conversion of convertible debt	2,165,464	5,678,006
Transfer of marketable equity security to repay convertible note		660,000
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 accrued interest to convertible note		202,899
Cancellation of TTSG Shares	$ (2)

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation Organization and Line of Business GBT Technologies Inc. (formerly Gopher Protocol Inc.) (the “Company”, “GBT”, or “GTCH”) was incorporated on July 22, 2009 under the laws of the State of Nevada. The Company is targeting 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. Effective August 5, 2019, the Company changed its name from Gopher Protocol Inc. to GBT Technologies Inc. The Company derived revenues from (i) the provision of IT consulting services; and (ii) from the licensing of its technology. (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 audited condensed CFS are prepared by the Company, pursuant to the rules and regulations of the 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. Basis of Presentation The accompanying CFS were prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Stock Split On October 26, 2021, the Company effectuated a 1 for 50 In July 2, 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 10,000,000,000 (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

Going Concern	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 – Going Concern The accompanying CFS have been prepared assuming the Company will continue as a going concern. The Company has an accumulated deficit of $ 299,257,917 18,552,046 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 plans, if successful, will mitigate the factors which raise substantial doubt about the Company’s ability to continue as a going concern. 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	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 – 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 CFS include 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 BitSpeed Corp. (currently inactive) and GBT Tokenize Corp; 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) and Greenwich International Holdings, a Costa Rica corporation (“Greenwich” currently inactive). All significant intercompany transactions and balances were eliminated. 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 December 31, 2022 and 2021, the Company did no Funds in Escrow Restricted cash is $ 375,000 19,694 19,694 Marketable 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 Derivative Financial Instruments The Company evaluates all of its agreements to determine if such instruments have derivatives or 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 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 December 31, 2022 and 2021, 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 FV 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 use 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 FV 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 FV were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect FV at each period end, with any increase or decrease in the FV being recorded in results of operations as adjustments to FV of derivatives. At December 31, 2022 and 2021, the Company identified the following liabilities that are required to be presented on the balance sheet at FV: Schedule of fair value, assets and liabilities measured on recurring basis Fair Value Fair Value Measurements at As of December 31, 2022 Description December 31, 2021 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Conversion feature on convertible — — Fair Value Fair Value Measurements at As of December 31, 2021 Description December 31, 2022 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Conversion feature on convertible — 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 year amounts have been reclassified for consistency with the current year 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 Topic 606. Topic 605, Revenue Recognition Revenue from providing IT consulting services are recognized under Topic 606 ● 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 summarize 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 of 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 fo Determine the transaction price. The transaction price set to be the listed price on the Amazon or eBay websites.; Allocation the transaction price to the performance obligations in the contract.; and Recognize revenue when the Company satisfies a performance obligation. Sales are being recognized upon shipment. Unearned revenue Unearned revenue represents the net amount received for the purchase of products that have not seen shipped to the Company’s customers. The Company has $ 48,921 249,384 Contract liabilities On February 22, 2022, the Company entered into an Intellectual Property License and Royalty Agreement with 10,000,000 50,000 5 41,444 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 December 31, 2022 (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 $ 93,581 Inventory 11,569 Due From related party 20,270 Total current assets $ 125,420 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 $ 94,496 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 $ 1,107,555 Cost of goods sold 817,754 Gross profit 289,801 General and administrative expenses 330,647 Net Loss $ 40,846 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 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 December 31, December 31, 2022 2021 Series B preferred stock 45,000 45,000 Series C preferred stock 700 700 Series H preferred stock 20,000 20,000 Warrants 70,770 392,870 Convertible notes 3,949,223,831 83,722,340 Total 3,949,360,301 84,180,910 Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of December 31, 2022, through the date which the CFS are issued. Based upon the review, other than described in Note 20 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the CFS. Recent Accounting Pronouncements 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.

Marketable Securities

Marketable Securities	12 Months Ended
	Dec. 31, 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 TGHI converted the Touchpoint Preferred into 10,000,000 20,000,000 6,000 MetAlert -prior name GTX Corp 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 (the “GTX Notes”). In addition, GBT Tokenize acquired 76,923 (GBT acquired 5,000,000 in the original deal, where GTX to perform a corporate action of 1:65 reverse split on September 20, 2022) shares of common stock of GTX for $ 150 12,538 as of December 31, 2022 based on level 1 stock price in OTC markets. 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 December 31, 2022, the notes had an outstanding balance of $ 190,000 8,475 As of December 31, 2022 and December 31, 2021, the marketable security had a FV of $ 12,538 0

Investment in Surge Holdings, I

Investment in Surge Holdings, Inc.	12 Months Ended
	Dec. 31, 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 twenty-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 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 December 31, 2021, the Company has recorded an outstanding payable balance to Stanley amounted $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 Office–) - 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. (F) The Final Settlement Agreement, among other resolutions, essentially provides the following: i) From the total consideration of the Final Settlement Agreement, the amount of $ 375,000 1,000,000 (ii) SURG agreed to make total payments of $4,200,000 to the Company’s trust account on or prior to January 7, 2022. This $4.2 million amount consists of $450,000 paid to the Company 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 final settlement SURG agreed to make total payments of $4,200,000 to the Company’s trust account on or prior to January 7, 2022. The $3,750,000 was recorded as other receivable as of December 31, 2021. The entire balance of $3,750,000 was paid in January 2022. (iii) Potential payments to third parties. The Final Settlement Agreement replaces all prior agreements between the parties. In addition, within three (3) trading days of the last payment related to 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.

Stock Loan Receivable

Stock Loan Receivable	12 Months Ended
	Dec. 31, 2022
Stock Loan Receivable
Stock Loan Receivable	Note 6 - 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 has pledged 4,006 restricted shares of its common stock valued at $7,610,147 (based on the closing price on the grant date) for a term of three years for an annual payment of $375,000 paid in quarterly installments of $93,750. In lieu of cash payment, Latinex may pay the Company in virtual currency of WISE Network S.A. valued at a 50% discount of its offering price of $10 per token. In the event that Latinex’s required capital has decreased below $5,000,000, Latinex is permitted to sell the pledged shares of common stock only in an amount to ensure that Latinex can satisfy the required capital levels. The Company must consent to such sale of the shares of common stock, which may not be unreasonably withheld. Upon expiration of the agreement, the remaining shares of common stock shall be returned to the Company free and clear of all liens. The Company has recorded the value of these shares of common stock as a stock loan receivable which is presented as a contra-equity account in the accompanying consolidated balance sheets. At December 31, 2019, the Company wrote off the accrued interest income as Latinex did not perform any payment and the Company has no mean to enforce this payment. Latinex agreed in principle to return the pledged 4,006 restricted shares to the Company for cancellation. The 4,006 restricted shares have not yet been returned to the Company as of December 31, 2022.

Impaired Investment

Impaired Investment	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Impaired Investment	Note 7 – Impaired Investment 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 in the principal amount 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% and is payable at maturity on December 31, 2021. At the election of Gonzalez, the Gopher Convertible Note can be converted into a maximum of 20,000 shares of Series H Preferred Stock. Each share of Series H Preferred Stock is convertible, at the option of the holder but subject to the Company increasing its authorized shares of common stock, into such number of shares of common stock of the Company as determined by dividing the Stated Value ($500 per share) by the conversion price ($500 per share). The Series H Preferred Stock has no liquidation preference, does not pay dividends and the holder of Series H Preferred Stock shall be entitled to one vote for each share of common stock that the Series H Preferred Stock may be convertible into. Upon conversion of the Gopher Convertible Note and the 20,000 shares of Series H Preferred Stock, Gonzalez would be entitled to less than 50% of the resulting outstanding shares of common stock of the Company following conversion in full and, as a result, such transaction is not considered a change of control. On May 19, 2021, the Company, entered into a Mutual Release and Settlement Agreement and Irrevocable Assignment of Note Balance Principal and Accrued Interest (the “Gonzalez Agreement”) with third party, GBT-CR, IGOR 1 Corp and Gonzalez. Pursuant to the Gonzalez Agreement, without any party admission of liability and to avoid litigation, the parties had 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. 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. Investment in Joint Venture 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 in the principal amount 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 two hundred million shares of the Company to strengthen its funding, subject to board approval. A provisional patent application for the qTerm Medical Device was filed on March 30, 2020 with the USPTO. The application has been assigned serial number 63001564. The Joint Venture completed successfully the first prototype. There is no guarantee that the Company will be successful in researching, developing or implementing this product into the market. In order to successfully implement this concept, the Company will need to raise adequate capital to support its research and, if successfully researched, developed and granted regulatory approval, the Company would need to enter into a strategic relationship with a third party that has experience in manufacturing, selling and distributing this product. There is no guarantee that the Company will be successful in any or all of these critical steps. 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 has 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 that this investment 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 December 31, 2022 and December 2021, was $ 0 0

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 8 – Accounts Payable and Accrued Expenses Accounts payable and accrued expenses at December 31, 2022 and 2021 consist of the following: Schedule of accounts payable and accrued expenses 2022 2021 Accounts payable $ 1,530,762 $ 1,110,127 Accrued liabilities 1,513,261 3,033,016 Accrued interest 3,196,611 2,753,120 Other — — Total $ 6,240,634 $ 6,896,263

Unearned Revenue

Unearned Revenue	12 Months Ended
	Dec. 31, 2022
Unearned Revenue
Unearned Revenue	Note 9 – Unearned Revenue Unearned revenue represents the net amount received for the purchase of products that have not seen shipped to the Company’s customers. In 2018, the Company ran pre-sales efforts for its pet tracker product and received prepayments for its product. In addition, during 2018, the Company received $ 200,000 48,921 249,384

Convertible Notes Payable, Non-

Convertible Notes Payable, Non-related Partied and Related Party	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Convertible Notes Payable, Non-related Partied and Related Party	Note 10 – Convertible Notes Payable, Non-related Partied and Related Party Convertible notes payable – non related parties at December 31, 2022 and 2021 consist of the following: Schedule of rollfoward of convertible note December 31, December 31, 2022 2021 Convertible note payable to GBT Technologies S.A $ 6,395,531 $ 8,055,400 Convertible notes payable to 1800 191,257 124,200 Convertible notes payable to Redstart Holdings — 244,500 Total convertible notes payable, non related parties 6,586,788 8,424,100 Unamortized debt discount (189,060 ) (278,867 ) Convertible notes payable – non related parties 6,397,727 8,145,233 Less current portion 6,397,727 (8,109,436 ) Convertible notes payable – non related parties, long-term portion $ — $ 35,797 $10,000,000 for GBT Technologies S. A. acquisition In accordance with the acquisition of GBT-CR the Company issued a convertible note in the principal amount of $ 10,000,000 December 31, 2021 20,000 500 85 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 had 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. On June 24, 2021, the Company transferred 5,500,000 SURG shares received as repayment of $660,000 of this convertible note During the year ended December 31, 2022, IGOR 1 converted $1,659,869 of the convertible note into 590,117,647 shares of the Company’s common stock. As of December 31, 2022, the note had an outstanding balance of $ 6,395,531 2,027,148 Redstart Holdings Corp. Paid Off Notes/Converted Notes On August 4, 2020, the Company entered into a Securities Purchase Agreement with Redstart Holdings Corp., an accredited investor (“Redstart”) pursuant to which the Company issued to Redstart a Convertible Promissory Note (the “Redstart Note No. 1”) of $ 153,600 128,000 November 3, 2021 6 th 153,600 226,532 On September 15, 2020, 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. 2”) of $ 93,600 78,000 September 15, 2021 6 th 93,600 89,169 On December 9, 2020, 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. 3”) of $100,200 for $83,500. The Redstart Note No. 3 had a maturity date of December 9, 2021 and the Company had agreed to pay interest on the unpaid principal balance of the Redstart Note No. 3 at the rate of 6% from the date on which the Redstart Note No. 3 is issued (the “Issue Date”) until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company shall have the right to prepay the Redstart Note No. 3, provided it makes a payment including a prepayment to Redstart as set forth in the Redstart Note No. 3. The transactions described above closed on December 11, 2020. The outstanding principal amount of the Redstart Note No. 3 may not be converted prior to the period beginning on the date that is 180 days following the Issue Date. Following the 180 th On February 10, 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. 4) of $ 184,200 153,500 February 5, 2022 6 th 184,200 386,146 On March 15, 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. 5”) of $ 106,200 88,500 6 th 106,200 317,837 On May 26, 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. 6”) of $106,200 for $88,500. The Redstart Note No. 6 had a maturity date of August 26, 2022 and the Company had agreed to pay interest on the unpaid principal balance of the Redstart Note No. 6 at the rate of 6 th 141,782 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 for $203,750. The Redstart Note No. 7 had a maturity date of December 22, 2022 and the Company agreed to pay interest on the unpaid principal balance of the Redstart Note No. 7 at 2.5% from the date on which the Redstart Note No. 7 is issued (the “Issue Date”) until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company shall have the right to prepay the Redstart Note No. 7, provided it makes a payment including a prepayment to Redstart as set forth in the Redstart Note No. 7. The transactions described above closed on September 28, 2021. The outstanding principal amount of the Redstart Note No. 7 may not be converted prior to the period beginning on the date that is 180 days following the Issue Date. Following the 180 th day, Redstart may convert the Redstart Note No. 7 into shares of the Company’s common stock at a conversion price equal to 85% of the lowest trading price with a 20-day look back immediately preceding the date of conversion. Since the conversion price will vary based on the Company’s stock price, the beneficial conversion feature associated with this note is accounted for as a derivative liability. In addition, upon the occurrence and during the continuation of an Event of Default (as defined in the Redstart Note No. 7), the Redstart Note No. 7 shall become immediately due and payable and the Company shall pay to Redstart, in full satisfaction of its obligations hereunder, additional amounts as set forth in the Redstart Note No. 7. During the year ended December 31, 2022, Redstart converted the entire note into 7,656,951 shares of the Company’s common stock. Iliad Research and Trading, L.P. On February 27, 2019, the Company entered into a note purchase agreement with a third-party invest–r - Iliad Research and Trading, L.P.(“Iliad”), pursuant to which the Company issued a promissory note for the original principal amount of $2,325,000. The promissory note had an original issue discount of $ 300,000 2,025,000 25,000 On February 27, 2020, the Company and Iliad entered into an Amendment to the Iliad Note pursuant to which the maturity date of the Iliad Note was extended to August 27, 2020, provided that the Debt may be converted into shares of common stock of the Company at a conversion price equal to 80% multiplied by the lowest trading daily VWAP for the common stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date, provided for the payment by the Company to Iliad of an extension fee equal to 7.5% of the outstanding balance of the Iliad Note resulting in a new balance of the Iliad Note of $2,765,983 and provided that the Company’s failure to deliver shares of common stock within three trading days of a conversion would result in an event of default. Since the conversion price will vary based on the Company’s stock price, the beneficial conversion feature associated with this note is accounted for as a derivative liability. Iliad agreed to restrict its ability to convert the Iliad Note and receive shares of common stock such that the number of shares of common stock held by it and its affiliates after such conversion or exercise does not exceed 9.99% of the then issued and outstanding shares of common stock. On July 20, 2020 the Company and Iliad entered into agreement to extend the maturity of the Iliad Note until February 27, 2021 for an extension fee of $ 1,000 1,000 4,053,069 0 0 Sixth Street Lending LLC – named changed - 1800 Diagonal Lending LLC 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 Outstanding Notes Sixth Street Lending LLC – named changed - 1800 Diagonal Lending LLC 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. During the year ended December 31, 2022, 1800 Diagonal lending converted $130,400 of the convertible note into 222,091,971 shares of the Company’s common stock. As of December 31, 2022, the note had an outstanding balance of $ 114,100 7,674 Sixth Street Lending LLC – named changed - 1800 Diagonal Lending LLC 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”) of $ 116,200 103,750 September 9, 2023 12 13,944 at a conversion price 75 4.99 During the year ended December 31, 2022, the company paid back $ 39,043 As of December 31, 2022, the note had an outstanding balance of $ 77,157 13,944 As of December 31, 2022 and December 31, 2021, the nonrelated party convertible notes had total outstanding balance of $ 6,393,497 8,145,233 2,068,799 1,547,924 Convertible notes payable – related parties at December 31, 2022 and 2021 consist of the following: Summary of convertible notes payable December 31, December 31, 2022 2021 Convertible note payable to Stanley Hills 116,605 116,605 Unamortized debt discount — — Convertible notes payable, net, 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 4,420,758 325,000 800,000 126,003 424,731 116,605 116,605 20,033 8,372 Discounts on convertible notes The Company recognized interest expense of $ 438,015 824,238 189,060 278,867 A roll-forward of the convertible notes payable from December 31, 2020 to December 31, 2022 is below: Schedule of roll forward convertible notes payable Convertible notes payable, December 31, 2020 13,426,706 Issued for cash 983,450 Convertible note issued for accounts payable 625,429 Accrued interest added to convertible note 234,521 Payment with marketable securities (1,460,000 ) Payment with cash (106,200 ) Original issue discount 127,550 Conversion to common stock (5,649,000 ) Debt discount related to new convertible notes (741,100 ) Amortization of debt discounts 819,423 Convertible notes payable, December 31, 2021 $ 8,261,839 Issued for cash 300,000 Payment with cash (39,042 ) Original issue discount 60,700 Conversion to common stock (2,158,971 ) Debt discount related to new convertible notes (352,441 ) Amortization of debt discounts 442,247 Convertible notes payable, December 31, 2022 $ 6,514,332

Notes Payable, Non-related Part

Notes Payable, Non-related Parties and Related Party	12 Months Ended
	Dec. 31, 2022
Notes Payable Non-related Parties And Related Party
Notes Payable, Non-related Parties and Related Party	Note –11 - Notes Payable, Non-related Parties and Related Party Notes payable, non-related parties at December 31, 2022 and December 31, 2021 consist of the following: Schedule of notes payable December 31, December 31, 2022 2021 RWJ acquisition note $ — $ 2,600,000 SBA loan 350,000 350,000 Total notes payable 350,000 2,950,000 Unamortized debt discount — — Notes payable 350,000 2,950,000 Less current portion (41,137 ) (2,612,397 ) Notes payable, long-term portion $ 308,863 $ 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 0 2,600,000 0 394,666 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 23,707 10,582 Notes payable, related party at December 31, 2022 and December 31, 2021 consist of the following: Schedule of notes payable related parties December 31, December 31, 2022 2021 Alpha Eda note payable $ 140,000 $ 140,000 Total notes payable, related party 140,000 140,000 Unamortized debt discount — — Notes payable, net, related party 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, 2021. The balance of the note at December 31, 2022 and 2021 was $ 140,000 140,000 32,633 16,633 Discounts on Promissory Note The Company recognized interest expense of $ 0 47,671 0

Accrued Settlement

Accrued Settlement	12 Months Ended
	Dec. 31, 2022
Accrued Settlement
Accrued Settlement	Note 12 – 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 4,090,057

Derivative Liability

Derivative Liability	12 Months Ended
	Dec. 31, 2022
Derivative Liability
Derivative Liability	Note 13 - Derivative Liability Certain of the convertible notes payable discussed in Note 10 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 December 31, 2022 and 2021: Schedule of assumptions to measure fair value December 31, December 31, 2022 2021 Stock price $ 0.001 $ 0.17 4.42 Risk free rate 4.76 % 0.19 0.39 Volatility 213 277 167 217 0.0015 0.102 Conversion/ Exercise price $ 0.0017 $ 0.103 Dividend rate 0 % 0 % The following table represents the Company’s derivative liability activity for the years ended December 31, 2022 and 2021: Derivative instruments and hedging activities Derivative liability balance, December 31, 2019 $ — Issuance of derivative liability during the period 5,767,230 Fair value of beneficial conversion feature of debt converted (2,038,392 ) Change in derivative liability during the period 1,533,610 Derivative liability balance, December 31, 2020 5,262,448 Debt modification 13,777,480 Issuance of derivative liability during the period 1,480,439 Fair value of beneficial conversion feature of debt converted (116,669 ) Change in derivative liability during the period 1,339,117 Derivative liability balance, December 31, 2021 $ 10,192,485 Issuance of derivative liability during the period 325,915 Fair value of beneficial conversion feature of debt converted (2,209,887 ) Change in derivative liability during the period (6,594,370 ) Derivative liability balance, December 31, 2022 $ 1,714,143

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 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 shall be reverse split, reconstituted and converted into one (1) 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 Securities and Exchange Commission 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 reverse stock split. 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 year ended December 31, 2022, the Company had the following transactions in its common stock: ● Of 5,500,000 Shares issued 231,866 ● Of 847,133,242 Shares issued 2,158,969 6,491 ● cancelled 240,000 ● Of 150,000,000 1,500 ● Of 500,000,000 Shares issued to Metaverse for certain equity method investment. The value of the shares of $5,000 was determined based on the FV of the Company’s common stock; and Series B Preferred Shares 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 As of December 31, 2022 and 2021, there were 45,000 Series C Preferred Shares 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 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. At December 31, 2022 and 2021, GV owns 700 Series C Preferred Shares. 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. As of December 31, 2022 and 2021, there were 700 Series D Preferred Shares As of December 31, 2022 and 2021, there are 0 0 Series G Preferred Shares As of December 31, 2022 and 2021, there are 0 0 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 As of December 31, 2022 and 2021, there are 20,000 Warrants The following is a summary of warrant activity. Summary of warrant activity Weighted Weighted Average Average Remaining Aggregate Warrants Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2021 392,870 $ 74.97 0.76 $ — Granted — Forfeited — Exercised — Outstanding, December 31, 2022 70,770 $ 205.07 0.30 $ — Exercisable, December 31, 2022 70,770 $ 205.07 0.30 $ — The exercise price for warrant outstanding and exercisable at December 31, 2022: Summary of exercise price for warrant outstanding Outstanding Exercisable Number of Exercise Number of Exercise Warrants Price Warrants Price — $ 25.00 — $ 25.00 60,000 92.50 60,000 92.50 10,000 135.00 10,000 135.00 400 1,595.00 400 1,595.00 — 2,500.00 — 2,500.00 — 3,750.00 — 3,750.00 — 5,000.00 — 5,000.00 200 11,750.00 200 11,750.00 150 12,500.00 150 12,500.00 20 14,000.00 20 14,000.00 70,770 70,770 Equity Purchase Agreement and Registration Rights Agreement On December 17, 2021 (the “Effective Date”), GBT Technologies Inc. (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”) for $ 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 ten 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 volume weighted average price (VWAP) of the Company’s Common Stock during the ten 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 $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 year ended December 31, 2022, the Company did not receive any proceeds from the equity purchase agreement.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 - Income Taxes At December 31, 2022 and 2021, the significant components of the deferred tax assets are summarized below: Schedule Of Components of deferred tax assets December 31, December 31, 2022 2021 Deferred income tax asset Net operating loss carryforwards $ 9,182,327 $ 8,945,238 Total deferred income tax asset 9,182,327 8,945,238 Less: valuation allowance (9,182,327 ) (8,945,238 ) Total deferred income tax asset $ — $ — The valuation allowance increased by $ 237,089 712,442 31,663,196 No income tax expense reflected in the consolidated statements of income for the years 2022 and 2021. The reconciliation of the effective income tax rate to the federal statutory rate for the years ended December 31, 2022 and 2021 is as follows: Schedule of Effective Income Tax Rate Reconciliation 2022 2021 Amount Percent Amount Percent Federal statutory rates $ 1,118,010 21.0 % $ (7,125,391 ) 21.0 % State income taxes 425,908 8.0 % (2,714,435 ) 8.0 % Permanent differences (1,784,116 ) -33.5 % 9,127,383 -26.9 % Valuation allowance against net deferred tax assets 237,089 4.5 % 712,442 -2.1 % Effective rate $ — — % $ — — % The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by the valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not. The Company considers many factors when assessing the likelihood of future realization of its deferred tax assets, including its recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carryforward periods available to the Company for tax reporting purposes, and other relevant factors. Future changes in the unrecognized tax benefit will have no impact on the effective tax rate due to the existence of the valuation allowance. The Company estimates that the unrecognized tax benefit will not change significantly within the next twelve months. The Company will continue to classify income tax penalties and interest as part of general and administrative expense in its consolidated statements of operations. There were no interest or penalties accrued as of December 31, 2022 and 2021.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Parties	Note 16 - Related Parties 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 of $5,000 per month. On September 1, 2017, the Company entered into and closed an Asset Purchase Agreement with a third party, RWJ Advanced Marketing, LLC (“RWJ”), a Georgia corporation, pursuant to which the Company purchased certain assets from RWJ, including inventory, terminals, licenses and permits and intangible assets. At closing, the Company and Mr. Greg Bauer entered into an Employment Agreement pursuant to which Mr. Bauer was retained as Chief Executive Officer for a term of one year, subject to an automatic extension, unless terminated, for a base salary of $ 250,000 On January 1, 2019, the Company and Douglas Davis entered into an Amended and Restated Employment Agreement pursuant to which Mr. Davis was retained as Chief Executive Officer. Mr. Davis served as Interim Chief Executive Officer since July 2018 until his resignation on April 11, 2020. The term of Mr. Davis’ employment was for two years through January 1, 2021. Mr. Davis was entitled to an annual base salary of $ 250,000 400,000 50,000 The options were to be earned and vested (i) with respect to 20,000 shares of common stock on the date hereof, (ii) 5,000 shares of common stock upon the successful dual list of the Company on an international exchange such as SIX Zurich Stock Exchange or Euronext, (iii) 15,000 shares of common stock upon the successful up listing to a national exchange such as the Nasdaq, NYSE Euronext, TSX, AMEX or other, and (iv) with respect to 5,000 shares of common stock at each of the six (6) month anniversaries (July 1, 2019 and January 1, 2020). The exercise price of such options shall be the closing price of the Company on the date prior to such event. 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 million 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 is 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 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 two hundred million shares of the Company to strengthen its funding, subject to board approval. A provisional patent application for the qTerm Medical Device was filed on March 30, 2020 with the USPTO. The application has been assigned serial number 63001564. The Joint Venture completed successfully the first prototype. There is no guarantee that the Company will be successful in researching, developing or implementing this product into the market. In order to successfully implement this concept, the Company will need to raise adequate capital to support its research and, if successfully researched, developed and granted regulatory approval, the Company would need to enter into a strategic relationship with a third party that has experience in manufacturing, selling and distributing this product. There is no guarantee that the Company will be successful in any or all of these critical steps. Yello Partners Inc. As of December 31, 2022 and 2021, the Company has $ 505,000 385,000 Alpha Eda Note Payable – Related Party On November 15, 2020, the Company issued a promissory note to Alpha Eda, LLC (“Alpha”), a related party, for $ 140,000 10 September 30, 2021 December 31, 2021 140,000 140,000 32,633 16,333 Stanley Hills LLC Convertible Note Payable – Related Party 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 4,420,758 325,000 800,000 126,003 424,731 116,605 116,605 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 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 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. 3,750,000 927,136 Consulting income for both the years ended December 31, 2022 and 2021 were $ 45,000 180,000

Legal Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	Note 17 - 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 recently 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. Recently, 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 Ugopher services Corp. (“UGO”). As UGO is the main dispute in the litigations described above, the Company has elected to sell UGO to a third-party effective July 1, 2020. 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. 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 with 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 In connection with SURG Exchange Agreement (see Note 5) - On November 4, 2020, Altcorp and Stanley filed an Ex Parte Motion in the District Court, Clark County, Nevada (Case No: A-20-823039-B, in Dep No: 43) to appoint receiver and issue a temporary restraining Order against SURG and its transfer agent for alleged defaults on prior exchange agreement. On December 4, 2020, the parties entered an interim agreement which set the material terms of the settlement. A final settlement was achieved per the interim agreement terms on January 1, 2021. On March 4, 2021 the Company filed a motion to enforce settlement agreements, as the Company alleged that SURG owes an additional $240,000 which is due and owing under the settlement agreements. On June 24, 2021 per the June 23, 2020 Agreement, the Company together with AltCorp sent SURG and its transfer agent via registered mail, a true-up shares demand for an additional 14,870,370 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. 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 shares issued, return of the $5,000 payments, recission of the consulting agreement, and attorney’s fees and costs. As Terry Taylor and TTSG Holdings failed to appear to a notice of deposition, the Company filed for a summary judgment. On January 20, 2023 the court issued a $708,821 writ of execution against Terry Taylor and TTSG 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.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Note 18 - Contingencies 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 compliant 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 payment 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 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 4,006 restricted shares of its common stock valued at $7,610,147 (based on the closing price on the grant date) for three years for an annual payment of $375,000 paid in quarterly installments of $93,750. In lieu of cash payment, Latinex may pay the Company in virtual currency of WISE Network S.A. valued at a 50% discount of its offering price of $10 per token. In the event that Latinex’s required capital has decreased below $5,000,000, Latinex is permitted to sell the pledged shares of common stock only in an amount to ensure that Latinex can satisfy the required capital levels. The Company must consent to such sale of the shares of common stock, which may not be unreasonably withheld. Upon expiration of the agreement, the remaining shares of common stock shall be returned to the Company free and clear of all liens. The Company recorded the value of these shares of common stock as a stock loan receivable which is presented as a contra-equity account in the accompanying consolidated balance sheets. At December 31, 2019, the Company wrote off the accrued interest income as Latinex did not perform any payment and the Company has no mean to enforce this payment. Latinex agreed in principle to return the pledged 4,006 restricted shares to the Company for cancellation. The 4,006 restricted shares have not yet been returned to the Company as of December 31, 2022. 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	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Concentrations	Note 19 – Concentrations Concentration of Credit Risk Financial instruments, which potentially subject the Company to a concentration of credit risk for the years, consist principally of temporary cash investments. There have been no losses in these accounts through December 31, 2022 and 2021. Liquidity risk The Company has an accumulated deficit of $ 299,257,917 18,522,046 Customers Sales for both the years ended December 31, 2022 and 2021 were $ 1,152,555 0 45,000 180,000

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 20 - Subsequent Events On January 24, 2023, the Company issued a convertible promissory note to Glen Eagles Acquisition LP in the principal amount of $ 512,500 10 December 31, 2023 On March 1, 2023, 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 Promissory Note (the “DL Note”) of $ 59,408 6,258 53,150 June 1, 2024 12 7,128 6,653 66,536 The outstanding principal amount of the DL Note may not be converted into the Company common shares except in the event of default. In the event of default on the DL Note, DL may convert the DL Note into shares of the Company’s common stock at a conversion price equal to 75% of the lowest trading price during the 10 day period immediately preceding the date of conversion. In addition, upon the occurrence and during the continuation of an event of default (as defined in the DL Note), the DL Note shall become immediately due and payable and the Company shall pay to DL, in full satisfaction of its obligations hereunder, additional amounts as set forth in the DL Note. In no event shall DL be allowed to effect a conversion if such conversion, along with all other shares of Company common stock beneficially owned by DL and its affiliates would exceed 4.99% of the outstanding shares of the common stock of the Company. On March 1, 2023, the Company entered into a Securities Purchase Agreement with DL pursuant to which the Company issued to DL a Convertible Promissory Note (the “DL Convertible Note”) of $ 62,680 52,150 June 1, 2024 6.0 The outstanding principal amount of the DL Convertible Note may not be converted prior to the period beginning on the date that is 180 days following the date the DL Convertible Note is issued . Following the 180th day, DL may convert the DL Convertible Note into shares of the Company’s common stock at a conversion price equal to 85% of the lowest trading price during the 20 day period preceding the date of conversion. In addition, upon the occurrence and during the continuation of an event of default (as defined in the DL Convertible Note), the DL Convertible Note shall become immediately due and payable and the Company shall pay to DL, in full satisfaction of its obligations hereunder, additional amounts as set forth in the DL Convertible Note. In no event shall DL be allowed to effect a conversion if such conversion, along with all other shares of Company common stock beneficially owned by DL and its affiliates would exceed 4.99% of the outstanding shares of the common stock of the Company. On June 10, 2022, GBT Technologies, Inc. (the “Company”), entered into a Joint Venture and Territorial License Agreement (the “Metaverse Agreement”) with Ildar Gainulin and Maria Belova (collectively, the “Licensor”). Under the Metaverse Agreement, the parties formed Metaverse Kit Corp., a Nevada corporation (“Metaverse Kit”). The purpose of Metaverse Kit was 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, Licensor agreed to provide Metaverse Kit with the licensed technology and expertise. In connection therewith, the parties entered an Asset Purchase Agreement (the “Metaverse APA”) concurrently with the Metaverse Agreement whereby Licensor sold Metaverse Kit all source codes pertaining to the Meta Portfolio. Further, Licensor 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 was required to contribute 500,000,000 In addition, Metaverse Kit, Licensor 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. On March 14, 2023, the Company received a counter signed Settlement Agreement and Release by Licensor dated March 2, 2023 (“Settlement Agreement”). Pursuant to the Settlement Agreement, the parties agreed that Metaverse Agreement, the Metaverse APA and the Consulting Agreement are void and cancelled. Licensor agreed to pay $ 5,000 On February 1, 2023, the Company engaged AlKhatib Consulting Group to provide exclusive representation services in connect with managing market partners, effective on February 1, 2012 for 24 consecutive months. On April 3, 2023, GBT Tokenize Corp. (“Seller”), a subsidiary that is owned 50 In consideration of acquiring the System, TREN is required to issue to the Seller 26,000,000 In addition, TREN, Seller and GBT entered into a license agreement regarding the System, granting the Seller and/or GBT a perpetual, irrevocable, non-exclusive, non-transferable license for using the System to be used in its own development, as in-house tool, where Seller or GBT may not sublicense its rights hereunder to any customer or client.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 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 CFS include 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 BitSpeed Corp. (currently inactive) and GBT Tokenize Corp; 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) and Greenwich International Holdings, a Costa Rica corporation (“Greenwich” currently inactive). All significant intercompany transactions and balances were eliminated. 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 December 31, 2022 and 2021, the Company did no
Funds in Escrow	Funds in Escrow Restricted cash is $ 375,000 19,694 19,694
Marketable Securities	Marketable 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
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates all of its agreements to determine if such instruments have derivatives or 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 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 December 31, 2022 and 2021, 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 FV 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 use 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 FV 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 FV were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect FV at each period end, with any increase or decrease in the FV being recorded in results of operations as adjustments to FV of derivatives. At December 31, 2022 and 2021, the Company identified the following liabilities that are required to be presented on the balance sheet at FV: Schedule of fair value, assets and liabilities measured on recurring basis Fair Value Fair Value Measurements at As of December 31, 2022 Description December 31, 2021 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Conversion feature on convertible — — Fair Value Fair Value Measurements at As of December 31, 2021 Description December 31, 2022 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Conversion feature on convertible — 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 year amounts have been reclassified for consistency with the current year 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 Topic 606. Topic 605, Revenue Recognition Revenue from providing IT consulting services are recognized under Topic 606 ● 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 summarize 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 of 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 fo Determine the transaction price. The transaction price set to be the listed price on the Amazon or eBay websites.; Allocation the transaction price to the performance obligations in the contract.; and Recognize revenue when the Company satisfies a performance obligation. Sales are being recognized upon shipment.
Unearned revenue	Unearned revenue Unearned revenue represents the net amount received for the purchase of products that have not seen shipped to the Company’s customers. The Company has $ 48,921 249,384
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 41,444 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 December 31, 2022 (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 $ 93,581 Inventory 11,569 Due From related party 20,270 Total current assets $ 125,420 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 $ 94,496 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 $ 1,107,555 Cost of goods sold 817,754 Gross profit 289,801 General and administrative expenses 330,647 Net Loss $ 40,846
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 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 December 31, December 31, 2022 2021 Series B preferred stock 45,000 45,000 Series C preferred stock 700 700 Series H preferred stock 20,000 20,000 Warrants 70,770 392,870 Convertible notes 3,949,223,831 83,722,340 Total 3,949,360,301 84,180,910
Management’s Evaluation of Subsequent Events	Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of December 31, 2022, through the date which the CFS are issued. Based upon the review, other than described in Note 20 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the CFS.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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)	12 Months Ended
	Dec. 31, 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 Fair Value Fair Value Measurements at As of December 31, 2022 Description December 31, 2021 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Conversion feature on convertible — — Fair Value Fair Value Measurements at As of December 31, 2021 Description December 31, 2022 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Conversion feature on convertible — 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 $ 93,581 Inventory 11,569 Due From related party 20,270 Total current assets $ 125,420 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 $ 94,496 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 $ 1,107,555 Cost of goods sold 817,754 Gross profit 289,801 General and administrative expenses 330,647 Net Loss $ 40,846
Schedule of anti dilutive securities excluded from computation of earnings per share	Schedule of anti dilutive securities excluded from computation of earnings per share December 31, December 31, 2022 2021 Series B preferred stock 45,000 45,000 Series C preferred stock 700 700 Series H preferred stock 20,000 20,000 Warrants 70,770 392,870 Convertible notes 3,949,223,831 83,722,340 Total 3,949,360,301 84,180,910

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Schedule of accounts payable and accrued expenses 2022 2021 Accounts payable $ 1,530,762 $ 1,110,127 Accrued liabilities 1,513,261 3,033,016 Accrued interest 3,196,611 2,753,120 Other — — Total $ 6,240,634 $ 6,896,263

Convertible Notes Payable, No_2

Convertible Notes Payable, Non-related Partied and Related Party (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of rollfoward of convertible note	Schedule of rollfoward of convertible note December 31, December 31, 2022 2021 Convertible note payable to GBT Technologies S.A $ 6,395,531 $ 8,055,400 Convertible notes payable to 1800 191,257 124,200 Convertible notes payable to Redstart Holdings — 244,500 Total convertible notes payable, non related parties 6,586,788 8,424,100 Unamortized debt discount (189,060 ) (278,867 ) Convertible notes payable – non related parties 6,397,727 8,145,233 Less current portion 6,397,727 (8,109,436 ) Convertible notes payable – non related parties, long-term portion $ — $ 35,797
Summary of convertible notes payable	Summary of convertible notes payable December 31, December 31, 2022 2021 Convertible note payable to Stanley Hills 116,605 116,605 Unamortized debt discount — — Convertible notes payable, net, related party 116,605 116,605 Less current portion (116,605 ) (116,605 ) Convertible notes payable, net, related party, long-term portion $ — $ —
Schedule of roll forward convertible notes payable	Schedule of roll forward convertible notes payable Convertible notes payable, December 31, 2020 13,426,706 Issued for cash 983,450 Convertible note issued for accounts payable 625,429 Accrued interest added to convertible note 234,521 Payment with marketable securities (1,460,000 ) Payment with cash (106,200 ) Original issue discount 127,550 Conversion to common stock (5,649,000 ) Debt discount related to new convertible notes (741,100 ) Amortization of debt discounts 819,423 Convertible notes payable, December 31, 2021 $ 8,261,839 Issued for cash 300,000 Payment with cash (39,042 ) Original issue discount 60,700 Conversion to common stock (2,158,971 ) Debt discount related to new convertible notes (352,441 ) Amortization of debt discounts 442,247 Convertible notes payable, December 31, 2022 $ 6,514,332

Notes Payable, Non-related Pa_2

Notes Payable, Non-related Parties and Related Party (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Payable Non-related Parties And Related Party
Schedule of notes payable	Schedule of notes payable December 31, December 31, 2022 2021 RWJ acquisition note $ — $ 2,600,000 SBA loan 350,000 350,000 Total notes payable 350,000 2,950,000 Unamortized debt discount — — Notes payable 350,000 2,950,000 Less current portion (41,137 ) (2,612,397 ) Notes payable, long-term portion $ 308,863 $ 337,603
Schedule of notes payable related parties	Schedule of notes payable related parties December 31, December 31, 2022 2021 Alpha Eda note payable $ 140,000 $ 140,000 Total notes payable, related party 140,000 140,000 Unamortized debt discount — — Notes payable, net, related party 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)	12 Months Ended
	Dec. 31, 2022
Derivative Liability
Schedule of assumptions to measure fair value	Schedule of assumptions to measure fair value December 31, December 31, 2022 2021 Stock price $ 0.001 $ 0.17 4.42 Risk free rate 4.76 % 0.19 0.39 Volatility 213 277 167 217 0.0015 0.102 Conversion/ Exercise price $ 0.0017 $ 0.103 Dividend rate 0 % 0 %
Derivative instruments and hedging activities	Derivative instruments and hedging activities Derivative liability balance, December 31, 2019 $ — Issuance of derivative liability during the period 5,767,230 Fair value of beneficial conversion feature of debt converted (2,038,392 ) Change in derivative liability during the period 1,533,610 Derivative liability balance, December 31, 2020 5,262,448 Debt modification 13,777,480 Issuance of derivative liability during the period 1,480,439 Fair value of beneficial conversion feature of debt converted (116,669 ) Change in derivative liability during the period 1,339,117 Derivative liability balance, December 31, 2021 $ 10,192,485 Issuance of derivative liability during the period 325,915 Fair value of beneficial conversion feature of debt converted (2,209,887 ) Change in derivative liability during the period (6,594,370 ) Derivative liability balance, December 31, 2022 $ 1,714,143

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Summary of warrant activity	Summary of warrant activity Weighted Weighted Average Average Remaining Aggregate Warrants Exercise Contractual Intrinsic Outstanding Price Life Value Outstanding, December 31, 2021 392,870 $ 74.97 0.76 $ — Granted — Forfeited — Exercised — Outstanding, December 31, 2022 70,770 $ 205.07 0.30 $ — Exercisable, December 31, 2022 70,770 $ 205.07 0.30 $ —
Summary of exercise price for warrant outstanding	Summary of exercise price for warrant outstanding Outstanding Exercisable Number of Exercise Number of Exercise Warrants Price Warrants Price — $ 25.00 — $ 25.00 60,000 92.50 60,000 92.50 10,000 135.00 10,000 135.00 400 1,595.00 400 1,595.00 — 2,500.00 — 2,500.00 — 3,750.00 — 3,750.00 — 5,000.00 — 5,000.00 200 11,750.00 200 11,750.00 150 12,500.00 150 12,500.00 20 14,000.00 20 14,000.00 70,770 70,770

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule Of Components of deferred tax assets	Schedule Of Components of deferred tax assets December 31, December 31, 2022 2021 Deferred income tax asset Net operating loss carryforwards $ 9,182,327 $ 8,945,238 Total deferred income tax asset 9,182,327 8,945,238 Less: valuation allowance (9,182,327 ) (8,945,238 ) Total deferred income tax asset $ — $ —
Schedule of Effective Income Tax Rate Reconciliation	Schedule of Effective Income Tax Rate Reconciliation 2022 2021 Amount Percent Amount Percent Federal statutory rates $ 1,118,010 21.0 % $ (7,125,391 ) 21.0 % State income taxes 425,908 8.0 % (2,714,435 ) 8.0 % Permanent differences (1,784,116 ) -33.5 % 9,127,383 -26.9 % Valuation allowance against net deferred tax assets 237,089 4.5 % 712,442 -2.1 % Effective rate $ — — % $ — — %

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative) - $ / shares		12 Months Ended
	Oct. 26, 2021	Dec. 31, 2022	Jul. 07, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Reverse stock split	1 for 50	1-for-500
Common stock, par value		$ 0.00001	$ 0.00001	$ 0.00001
Common stock, authorized		10,000,000,000	2,000,000,000	10,000,000,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 299,257,917	$ 304,581,773
Working capital deficit	$ 18,552,046

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes	$ 1,714,143	$ 10,192,485
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes	1,714,143	10,192,485
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Conversion feature on convertible notes

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and equivalents	$ 93,581
Inventory	11,569
Due From related party	20,270
Total current assets	125,420
Current liabilities
Total current liabilities	94,496
Sales	1,197,555	180,000
Cost of goods sold	817,754
Gross profit	379,801	180,000
General and administrative expenses	1,053,282	293,628
Net loss	5,323,856	$ (33,930,433)
Variable Interest Entity, Primary Beneficiary [Member]
Current liabilities
Sales	1,107,555
Cost of goods sold	817,754
Gross profit	289,801
General and administrative expenses	330,647
Net loss	$ 40,846

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of potentially dilutive securities	3,949,360,301	84,180,910
Convertible note	3,949,223,831	83,722,340
Warrant [Member]
Number of potentially dilutive securities	70,770	392,870
Series B Preferred Stock [Member]
Preferred shares	45,000	45,000
Series C Preferred Stock [Member]
Preferred shares	700	700
Series H Preferred Stock [Member]
Preferred shares	20,000	20,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	Feb. 22, 2022	Dec. 17, 2021	Sep. 18, 2020	Dec. 31, 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
Restricted cash				375,000
Escrow amount							$ 19,694
Impairment of long-lived assets				100,000
Stockholders equity					$ 50,000				$ 50,000
Unearned revenue				48,921				249,384
Fair value		$ 10,000,000		231,867
Contract liabilities				$ 41,444				$ 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
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

Marketable Securities (Details

Marketable Securities (Details Narrative) - USD ($)	1 Months Ended			9 Months Ended	12 Months Ended
	Feb. 22, 2022	Jan. 28, 2022	Dec. 17, 2021	Sep. 30, 2022	Dec. 31, 2022	Feb. 23, 2022	Dec. 31, 2021
Fair value			$ 10,000,000		$ 231,867
Conversion price					$ 0.01
Convertible debt					$ 6,586,788		$ 8,424,100
Accrued interest					3,196,611		2,753,120
Promissory Note [Member]
Principal amount				$ 90,000
Interest rate				5%
G B T Tokenize [Member]
Fair value					$ 1,500
Stock Issued During Period, Shares, Acquisitions					76,923
G B T Tokenize Met Alert [Member]
Principal amount				$ 90,000
Common Stock [Member]
Issuance of shares					5,500,000
Fair value					$ 55
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					12,538
Principal amount					$ 100,000
Stock Issued During Period, Shares, Acquisitions					5,000,000
Stock Issued During Period, Value, Acquisitions					$ 150
Convertible debt					190,000
Accrued interest					8,475
Marketable securities					$ 12,538		$ 0

Investment in Surge Holdings,_2

Investment in Surge Holdings, Inc. (Details Narrative) - USD ($)			12 Months Ended
	Jan. 07, 2022	Sep. 30, 2019	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2022	Jan. 28, 2022	Jan. 02, 2021	Jun. 23, 2020
Price per share			$ 0.001	$ 0.17
Cash			$ 106,639	$ 155,106
Escrow amount						$ 19,694
Escrow amount received			$ 1,000,000
Final settlement agreement, description			SURG agreed to make total payments of $4,200,000 to the Company’s trust account on or prior to January 7, 2022. This $4.2 million amount consists of $450,000 paid to the Company 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 final settlement SURG agreed to make total payments of $4,200,000 to the Company’s trust account on or prior to January 7, 2022. The $3,750,000 was recorded as other receivable as of December 31, 2021. The entire balance of $3,750,000 was paid in January 2022.
Related party payment			$ 4,200,000
Settlement amount					$ 3,750,000
Payments for debt			$ 3,750,000
Surge Holdings Inc [Member]
Repayment of debt	$ 4,200,000
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 December 31, 2021, the Company has recorded an outstanding payable balance to Stanley amounted $1,862,928 recorded under accrued expenses.
Escrow amount			$ 375,000
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	$ 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.
Stanley Hills L L C [Member] | Common Stock [Member]
Debt							100,000
Cash							$ 800,000

Impaired Investment (Details Na

Impaired Investment (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Feb. 06, 2019	Dec. 31, 2021	May 28, 2021	Jun. 17, 2019	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2020
Debt conversion, converted instrument, Value					$ 2,158,969
Services payable		$ 33,333
Interest payable		2,753,120			3,196,611	$ 2,753,120
Impairment charge		15,400,000				15,400,000	$ 5,500,000
Investment		$ 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 in the principal amount 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
Stanley Hills L L C [Member]
Interest payable		$ 424,731			$ 424,731	$ 424,731

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 1,530,762	$ 1,110,127
Accrued liabilities	1,513,261	3,033,016
Accrued interest	3,196,611	2,753,120
Other
Total	$ 6,240,634	$ 6,896,263

Unearned Revenue (Details Narra

Unearned Revenue (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2022	Dec. 31, 2021
Unearned Revenue
Cash received in connection with intellectual property license and royalty agreement	$ 200,000
Unearned revenue		$ 48,921	$ 249,384

Convertible Notes Payable, No_3

Convertible Notes Payable, Non-related Partied and Related Party (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable	$ 6,586,788	$ 8,424,100
Unamortized debt discount	(189,060)	(278,867)
Convertible note payable	6,397,727	8,145,233
Less current portion	6,397,727	(8,109,436)
Convertible notes payable, long-term portion		35,797
G B T Technologies S A [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable	6,395,531	8,055,400
1800 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable	191,257	124,200
Redstart Holdings [Member]
Defined Benefit Plan Disclosure [Line Items]
Total convertible notes payable		$ 244,500

Convertible Notes Payable, No_4

Convertible Notes Payable, Non-related Partied and Related Party (Details 1) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Convertible note payable to Stanley Hills	$ 116,605	$ 116,605
Unamortized debt discount
Convertible notes payable, net, 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 2) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Convertible notes payable, at beginning	$ 116,605
Convertible notes payable, at end	116,605	$ 116,605
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Convertible notes payable, at beginning	8,261,839	13,426,706
Issued for cash	300,000	983,450
Convertible note issued for accounts payable		625,429
Accrued interest added to convertible note		234,521
Payment with marketable securities		(1,460,000)
Payment with cash	(39,042)	(106,200)
Original issue discount	60,700	127,550
Conversion to common stock	(2,158,971)	(5,649,000)
Debt discount related to new convertible notes	(352,441)	(741,100)
Amortization of debt discounts	442,247	819,423
Convertible notes payable, at end	$ 6,514,332	$ 8,261,839

Convertible Notes Payable, No_6

Convertible Notes Payable, Non-related Partied and Related Party (Details Narrative) - USD ($)								1 Months Ended						8 Months Ended	12 Months Ended
	Sep. 13, 2022	May 05, 2022	Nov. 08, 2021	Aug. 04, 2021	Mar. 15, 2021	Feb. 10, 2021	Aug. 04, 2020	Sep. 21, 2021	Jul. 20, 2021	Sep. 15, 2020	Aug. 20, 2020	Jun. 17, 2019	Feb. 27, 2019	Dec. 31, 2019	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Feb. 10, 2022	May 26, 2021	Jan. 02, 2021	Dec. 31, 2020	Feb. 26, 2020
Short-Term Debt [Line Items]
Value of share converted															$ 2,158,969
Conversion price (in dollars per share)															$ 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. On June 24, 2021, the Company transferred 5,500,000 SURG shares received as repayment of $660,000 of this convertible note	IGOR 1 converted $1,659,869 of the convertible note into 590,117,647 shares of the Company’s common stock.
Convertible debt															$ 6,586,788	$ 8,424,100
Cash															$ 106,639	155,106
Maturity date extension fees											$ 1,000
Conversion of debt															847,133,242
Net proceeds															$ 300,000	1,317,386
Convertible note paid															39,042
Outstanding balance															6,393,497	8,145,233
Accrued interest															2,068,799	1,547,924
Note payable current															41,137	2,612,397
Accrued interest															3,196,611	2,753,120
Convertible note payable															116,605	116,605
Interest expense															969,629	2,022,584
Unamortized debt discount															0	0
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Original issue discount															60,700	127,550
Convertible note payable															6,514,332	8,261,839					$ 13,426,706
Interest expense															438,015	824,238
Unamortized debt discount															189,060	278,867
Promissory Note [Member]
Short-Term Debt [Line Items]
Original issue discount													$ 300,000
Consideration													2,025,000
Paid for legal fees													$ 25,000
GBT Technologies [Member] | Series H Preferred Stock [Member]
Short-Term Debt [Line Items]
Value of share converted												$ 10,000,000
Note maturity date												Dec. 31, 2021
Number of shares converted												20,000
Conversion price (in dollars per share)												$ 500
IGOR 1 CORP [Member]
Short-Term Debt [Line Items]
Convertible debt															6,395,531
Accrued interest															$ 2,027,148
Redstart Holdings Corp [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Value of share converted							$ 153,600	$ 244,500								153,600
Note maturity date							Nov. 03, 2021	Dec. 22, 2022		Sep. 15, 2021
Number of shares converted				226,532											7,656,951
Purchase Price							$ 128,000			$ 78,000
Note payable, interest rate					6%		6%			6%								6%	6%
Redstart Holdings Corp 2 [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Value of share converted										$ 93,600						$ 93,600
Number of shares converted																89,169
Redstart Holdings Corp 4 [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Value of share converted					$ 106,200	$ 184,200										$ 184,200
Note maturity date						Feb. 05, 2022
Number of shares converted																386,146
Purchase Price					$ 88,500	$ 153,500
Redstart Holdings Corp 5 [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Value of share converted																$ 106,200
Number of shares converted																317,837
Cash																$ 141,782
Iliad [Member]
Short-Term Debt [Line Items]
Number of shares converted																4,053,069
Iliad [Member] | Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Amortization of debt discount															$ 0	$ 0
Iliad [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Maturity date extension fees									$ 1,000
Sixth Street Lending L L C [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [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]
Short-Term Debt [Line Items]
Conversion of debt															26,343,190
Diagonal Lending L L C [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [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%
Net proceeds	$ 103,750
Principal amount	$ 13,944
Interest rate	4.99%
1800 [Member]
Short-Term Debt [Line Items]
Convertible note payable, description															1800 Diagonal lending converted $130,400 of the convertible note into 222,091,971 shares of the Company’s common stock.
Convertible debt															$ 191,257	124,200
Convertible note paid															39,043
1800 [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Convertible debt																	$ 77,157
Accrued interest																	$ 13,944
Diagonal Lending 1 [Member]
Short-Term Debt [Line Items]
Convertible debt															114,100
Accrued interest															7,674
Stanley Hills L L C [Member]
Short-Term Debt [Line Items]
Convertible debt															1,231,466	1,231,466
Cash																				$ 400,000
Proceeds from loans														$ 1,000,000	$ 325,000	$ 325,000
Note payable current																						$ 1,214,900
Convertible shares															4,420,758	4,420,758
Repayment of debt															$ 800,000	$ 800,000
Accrued interest															424,731	424,731
Convertible note payable															116,605	116,605
Unpaid interest debt															20,033	8,372
Stanley Hills L L C [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Convertible debt															$ 126,003	$ 126,003

Notes Payable, Non-related Pa_3

Notes Payable, Non-related Parties and Related Party (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Total notes payable	$ 350,000	$ 2,950,000
Unamortized debt discount
Notes payable	350,000	2,950,000
Less current portion	(41,137)	(2,612,397)
Notes payable, long-term portion	308,863	337,603
S B A Loan [Member]
Restructuring Cost and Reserve [Line Items]
Total notes payable	350,000	350,000
R W J 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 ($)	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Total notes payable	$ 140,000	$ 140,000
Unamortized debt discount
Notes payable	140,000	140,000
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	12 Months Ended
	Oct. 05, 2021	Jun. 22, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 02, 2021	Dec. 31, 2019
Short-Term Debt [Line Items]
Accrued interest			$ 3,196,611	$ 2,753,120
Interest expense			969,629	2,022,584
Debt Instrument, Unamortized Discount			190,464	362,004
Promissory Note [Member]
Short-Term Debt [Line Items]
Interest expense				0	$ 47,671
Debt Instrument, Unamortized Discount				0	$ 0
S B A Loan [Member]
Short-Term Debt [Line Items]
Principal amount						$ 1,771
Accrued interest			23,707	10,582
Interest rate						3.75%
Proceeds from debt	$ 200,000
Note payable			350,000	350,000
Alpha Eda [Member]
Short-Term Debt [Line Items]
Accrued interest			32,633	16,633
Note payable			140,000	140,000
EIDL [Member]
Short-Term Debt [Line Items]
Interest rate		3.75%
Principal periodic payments		$ 731
Term		30 years
R W J Advanced Marketing L L C [Member]
Short-Term Debt [Line Items]
Interest rate							3.50%
Principal amount			0	2,600,000
Accrued interest			$ 0	$ 394,666

Accrued Settlement (Details Nar

Accrued Settlement (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	May 15, 2019	Dec. 23, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Gain on settlement of debt				$ (13,777,480)
Accrued settlement			$ 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

Derivative Liability (Details)

Derivative Liability (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock price	$ 0.001	$ 0.17
Risk free rate	4.76%
Conversion/ Exercise price	$ 0.01
Dividend rate	0%	0%
Minimum [Member]
Stock price	$ 4.42
Risk free rate		0.19%
Volatility	213%	167%
Conversion/ Exercise price	$ 0.0015	$ 0.102
Maximum [Member]
Risk free rate		0.39%
Volatility	277%	217%
Conversion/ Exercise price	$ 0.0017	$ 0.103

Derivative Liability (Details 1

Derivative Liability (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative Liability
Derivative liability balance, beginning	$ 10,192,485	$ 5,262,448
Issuance of derivative liability	325,915	1,480,439	5,767,230
Fair value of beneficial conversion feature of debt converted	(2,209,887)	(116,669)	(2,038,392)
Change in derivative liability during the period	(6,594,370)	1,339,117	1,533,610
Debt modification		13,777,480
Derivative liability balance, end	$ 1,714,143	$ 10,192,485	$ 5,262,448

Stockholders' Equity (Details)

Stockholders' Equity (Details)	12 Months Ended
	Dec. 31, 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	9 months 3 days
Aggregate Intrinsic Value Outstanding, Beginning | $
Warrants Granted
Warrants Forfeited
Warrants Exercised
Warrants Outstanding, End	70,770
Weighted Average Exercise Price Warrants Outstanding, End | $ / shares	$ 205.07
Weighted Average Remaining Contractual Life, Outstanding, End	3 months 18 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	3 months 18 days
Aggregate Intrinsic Value Outstanding, Exercisable at End | $

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	70,770	392,870
Number of warrants Exercisable	70,770
Warrants One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding
Exercise price of warrants Outstanding	$ 25
Number of warrants Exercisable
Exercise price of warrants Exercisable	$ 25
Warrants Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	60,000
Exercise price of warrants Outstanding	$ 92.50
Number of warrants Exercisable	60,000
Exercise price of warrants Exercisable	$ 92.50
Warrants Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	10,000
Exercise price of warrants Outstanding	$ 135
Number of warrants Exercisable	10,000
Exercise price of warrants Exercisable	$ 135
Warrants Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	400
Exercise price of warrants Outstanding	$ 1,595
Number of warrants Exercisable	400
Exercise price of warrants Exercisable	$ 1,595
Warrants Five [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding
Exercise price of warrants Outstanding	$ 2,500
Number of warrants Exercisable
Exercise price of warrants Exercisable	$ 2,500
Warrants Six [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding
Exercise price of warrants Outstanding	$ 3,750
Number of warrants Exercisable
Exercise price of warrants Exercisable	$ 3,750
Warrants Seven [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding
Exercise price of warrants Outstanding	$ 5,000
Number of warrants Exercisable
Exercise price of warrants Exercisable	$ 5,000
Warrants Eight [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	200
Exercise price of warrants Outstanding	$ 11,750
Number of warrants Exercisable	200
Exercise price of warrants Exercisable	$ 11,750
Warrants Nine [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	150
Exercise price of warrants Outstanding	$ 12,500
Number of warrants Exercisable	150
Exercise price of warrants Exercisable	$ 12,500
Warrants Ten [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Outstanding	20
Exercise price of warrants Outstanding	$ 14,000
Number of warrants Exercisable	20
Exercise price of warrants Exercisable	$ 14,000

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Oct. 26, 2021	Dec. 17, 2021	Oct. 26, 2021	Jun. 17, 2019	Dec. 31, 2022	Dec. 31, 2021	Jul. 07, 2022	Nov. 01, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, par value					$ 0.00001	$ 0.00001	$ 0.00001
Common stock, authorized					10,000,000,000	10,000,000,000	2,000,000,000
Reverse stock split	1 for 50				1-for-500
Shares issued, shares					3,949,223,831	83,722,340
Debt conversion, converted instrument, shares					847,133,242
Debt conversion, converted instrument, Value					$ 2,158,969
Debt conversion, converted instrument, Accrued interest					$ 6,491
Number of shares cancelled					240,000
Aggregate Purchase Price		$ 10,000,000			$ 231,867
Conversion price					$ 0.01
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion price								$ 30
Preferred stock, Outstanding					45,000	45,000
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, Outstanding					700	700
Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, Outstanding					0	0
Series G Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, Outstanding					0	0
Series H Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, Outstanding					20,000	20,000
Series H Preferred Stock [Member] | Altcorp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt conversion, converted instrument, Value				$ 10,000,000
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
Joint Venture Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares					150,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, shares					5,500,000
Shares issued, value					$ 231,866
Issuance of shares					5,500,000
Aggregate Purchase Price					$ 55
Board Of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reverse stock split			1-for-500

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred income tax asset
Net operating loss carryforwards	$ 9,182,327	$ 8,945,238
Total deferred income tax asset	9,182,327	8,945,238
Less: valuation allowance	(9,182,327)	(8,945,238)
Total deferred income tax asset

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal statutory rates	$ 1,118,010	$ (7,125,391)
Federal statutory rates (in percent)	21%	21%
State income taxes	$ 425,908	$ (2,714,435)
State income taxes (in percent)	8%	8%
Permanent differences	$ (1,784,116)	$ 9,127,383
Permanent differences (in percent)	(33.50%)	(26.90%)
Valuation allowance against net deferred tax assets	$ 237,089	$ 712,442
Valuation allowance against net deferred tax assets (in percent)	4.50%	(2.10%)
Effective rate

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Valuation allowance	$ 237,089	$ 712,442
Net operating loss carryforward	$ 31,663,196

Related Parties (Details Narrat

Related Parties (Details Narrative) - USD ($)

1 Months Ended

8 Months Ended

12 Months Ended

Jan. 07, 2022

Nov. 15, 2021

Mar. 06, 2020

Oct. 10, 2019

Jan. 02, 2019

Apr. 06, 2018

Sep. 02, 2017

Jun. 20, 2022

Dec. 31, 2019

Dec. 31, 2022

Dec. 31, 2021

Nov. 15, 2022

Jan. 02, 2021

Feb. 26, 2020

Related Party Transaction [Line Items]

Issuance of promissory note

$ 140,000

$ 140,000

Note payable current

41,137

2,612,397

Convertible debt

6,586,788

8,424,100

Accrued interest

3,196,611

2,753,120

Convertible note payable

116,605

116,605

Cash

106,639

155,106

Alpha Eda [Member]

Related Party Transaction [Line Items]

Accrued interest

32,633

16,333

Accrued interest

32,633

16,633

Tokenize Agreement [Member]

Related Party Transaction [Line Items]

Consideration for services payable

$ 33,333

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

Director [Member]

Related Party Transaction [Line Items]

Base Salary

$ 250,000

Davis [Member] | Employment Agreement [Member]

Related Party Transaction [Line Items]

Base salary

$ 400,000

Stock option issued

50,000

Option vested description

The options were to be earned and vested (i) with respect to 20,000 shares of common stock on the date hereof, (ii) 5,000 shares of common stock upon the successful dual list of the Company on an international exchange such as SIX Zurich Stock Exchange or Euronext, (iii) 15,000 shares of common stock upon the successful up listing to a national exchange such as the Nasdaq, NYSE Euronext, TSX, AMEX or other, and (iv) with respect to 5,000 shares of common stock at each of the six (6) month anniversaries (July 1, 2019 and January 1, 2020). The exercise price of such options shall be the closing price of the Company on the date prior to such event.

R W J Advanced Marketing L L C [Member]

Related Party Transaction [Line Items]

Base Salary

$ 250,000

Yello Partners Inc [Member]

Related Party Transaction [Line Items]

Principlal amount

505,000

385,000

Alpha Eda L L C [Member]

Related Party Transaction [Line Items]

Issuance of promissory note

$ 140,000

Interest rate

10%

Maturity date

Sep. 30, 2021

Dec. 31, 2021

Stanley Hills L L C [Member]

Related Party Transaction [Line Items]

Proceeds from loans

$ 1,000,000

325,000

325,000

Note payable current

$ 1,214,900

Convertible debt

$ 1,231,466

$ 1,231,466

Convertible shares

4,420,758

4,420,758

Repayment of debt

$ 800,000

$ 800,000

Accrued interest

424,731

424,731

Convertible note payable

$ 116,605

116,605

Debt

$ 3,300,000

Cash

400,000

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.

Other receivable

3,750,000

Accrued expenses

$ 927,136

Sales amount

45,000

180,000

Stanley Hills L L C [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Debt

100,000

Cash

$ 800,000

Stanley Hills L L C [Member] | Convertible Debt [Member]

Related Party Transaction [Line Items]

Convertible debt

$ 126,003

$ 126,003

S U R G [Member]

Related Party Transaction [Line Items]

Repayment of debt

$ 4,200,000

Legal Proceedings (Details Narr

Legal Proceedings (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	May 15, 2019	Jun. 24, 2022	Oct. 16, 2020	Jul. 28, 2020	Dec. 31, 2022	Dec. 31, 2021	Jan. 28, 2022	Dec. 03, 2018
Offsetting Assets [Line Items]
Escrow amount							$ 19,694
Proceeds from related party debt					$ 756,227
Sought value			$ 48,844	$ 48,844
Legal cost			$ 716	$ 716
S U R G Shares [Member]
Offsetting Assets [Line Items]
Number of shares issued		14,870,370
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
Proceeds from related party debt					40,000
Accrued expenses					$ 49,847

Contingencies (Details Narrativ

Contingencies (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 17, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018
Revenues		$ 1,197,555	$ 180,000
Unearned revenue		48,921	249,384
Operating expense	$ 200	3,178,160	$ 18,655,514
GBT Technologies [Member]
Revenues				$ 300,000
Payment for expenses				$ 5,000,000
Unearned revenue		$ 200,000

Concentrations (Details Narrati

Concentrations (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Concentration Risk [Line Items]
Accumulated deficit	$ (299,257,917)	$ (304,581,773)
Sales	1,152,555
Liquidity Risk [Member]
Concentration Risk [Line Items]
Accumulated deficit	299,257,917
Working capital deficit	18,522,046
Customers [Member]
Concentration Risk [Line Items]
Sales	1,152,555	0
Net revenues	$ 45,000	$ 180,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)					1 Months Ended	5 Months Ended	12 Months Ended
	Apr. 03, 2023	Mar. 14, 2023	Mar. 02, 2023	Mar. 02, 2023	Jan. 24, 2023	Jun. 10, 2022	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Value of share converted							$ 2,158,969
Net proceeds							300,000	$ 1,317,386
Interest payable							$ 3,196,611	$ 2,753,120
Metaverse Agreement [Member]
Subsequent Event [Line Items]
Sale of common stock						$ 25,000
G B T [Member]
Subsequent Event [Line Items]
Shares issued						500,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Value of share converted			$ 59,408
Note payable, interest rate			12%	12%
Note maturity date			Jun. 01, 2024
Original issue discount			$ 6,258
Net proceeds			53,150
Principal amount			7,128	$ 7,128
Interest payable			6,653	$ 6,653
Settlement made		$ 5,000
Number of shares sold	26,000,000
Subsequent Event [Member] | G B T Technologies Inc [Member]
Subsequent Event [Line Items]
Ownership percentage	50%
Subsequent Event [Member] | D L Convertible Note [Member]
Subsequent Event [Line Items]
Value of share converted			$ 62,680
Note payable, interest rate			6%	6%
Note maturity date				Jun. 01, 2024
Purchase price			$ 52,150
Glen Eagles Acquisition L P [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Value of share converted					$ 512,500
Note payable, interest rate					10%
Note maturity date					Dec. 31, 2023
1800 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest payable			$ 66,536	$ 66,536