Sipup (SPUP) 8-K 6 Oct 21 Consolidated Financial Statements Financial data

Document And Entity Information

Document And Entity Information	Jun. 30, 2021
Document Information Line Items
Entity Registrant Name	Sipup Corp
Document Type	8-K
Amendment Flag	false
Entity Central Index Key	0001563227
Document Period End Date	Jun. 30, 2021
Entity Emerging Growth Company	false
City Area Code	1-305
Entity Address, Address Line One	Hamenofim 10
Entity Address, City or Town	Herzelia
Entity Address, Country	IL
Entity Address, Postal Zip Code	9777603
Entity File Number	333-185408
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	99-0382107
Local Phone Number	999-5232
Pre-commencement Issuer Tender Offer	false
Pre-commencement Tender Offer	false
Soliciting Material	false
Written Communications	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash and cash equivalents	$ 1,416	$ 206
Receivables from sales of Green Tokens (Note 1B)	1,020,197	1,064,622	1,082,499
Other current assets (Note 3)	3,084	118,892	64,123
T o t a l Current assets	1,024,697	1,183,720	1,146,622
Property and Equipment, Net (Note 4)	3,040	4,375	6,445
T o t a l assets	1,027,737	1,188,095	1,153,067
Current Liabilities
Short term loans (Note 5)	410,542	506,369	481,401
Accounts payable	2,367	2,400
Obligations to issue Green Tokens (Note 1B)	946,479	891,424	920,326
Other current liabilities (Note 6)	1,099,589	1,064,239	470,185
T o t a l current liabilities	2,458,977	2,464,432	1,871,912
Liability for employee rights upon retirement	36,424	36,934	34,358
T o t a l liabilities	2,495,401	2,501,366	1,906,270
Stockholders’ Deficit (Note 7)
Common stock of US$ 0.3 par value each (“Common Stock”): 1,000 shares authorized as of December 31, 2020 and 2019; issued and outstanding 100 shares as of December 31, 2020 and 2019.	27	27	27
Additional paid-in capital
Proceeds on account of shares	375,925	238,362	106,000
Accumulated deficit	(1,843,616)	(1,551,660)	(859,230)
T o t a l stockholders’ Deficit	(1,467,664)	(1,313,271)	(753,203)
T o t a l liabilities and stockholders’ Deficit	$ 1,027,737	$ 1,188,095	$ 1,153,067

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.3	$ 0.3
Common stock, shares authorized	1,000	1,000
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenues	$ 7,843	$ 39,534	$ 65,160	$ 104,978	$ 144,541	$ 6,987,648
Operating Expenses:
Research and development expenses (Note 8)	(9,178)	(26,282)	(14,105)	(29,422)	(65,793)	(217,203)
Selling and marketing expenses (Note 9)	(21,266)	(5,000)	(31,464)	(22,411)	(23,142)	(5,525,160)
General and administrative expenses (Note 10)	(168,694)	(111,848)	(295,984)	(399,826)	(685,142)	(1,948,326)
Operating loss	(191,295)	(103,596)	(276,393)	(346,681)	(629,536)	(703,041)
Financing income (expenses), net	3,409	70,410	(15,563)	(79,770)	(62,894)	(156,189)
Net loss	$ (187,886)	$ (33,186)	$ (291,956)	$ (426,451)	$ (692,430)	$ (859,230)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Number of Shares	Additional paid-in capital	Proceeds on account of shares	Accumulated deficit	Total
Balance at Dec. 31, 2018	$ 27				$ 27
Balance (in Shares) at Dec. 31, 2018	100
Proceeds on account of shares			106,000		106,000
Comprehensive loss for the period				(859,230)	(859,230)
Balance at Dec. 31, 2019	$ 27		106,000	(859,230)	(753,203)
Balance (in Shares) at Dec. 31, 2019	100
Proceeds on account of shares			96,362		96,362
Comprehensive loss for the period				(393,265)	(393,265)
Balance at Mar. 31, 2020	$ 27		202,362	(1,252,495)	(1,050,106)
Balance (in Shares) at Mar. 31, 2020	100
Balance at Dec. 31, 2019	$ 27		106,000	(859,230)	(753,203)
Balance (in Shares) at Dec. 31, 2019	100
Proceeds on account of shares			132,362		132,362
Comprehensive loss for the period				(692,430)	(692,430)
Balance at Dec. 31, 2020	$ 27		238,362	(1,551,660)	(1,313,271)
Balance (in Shares) at Dec. 31, 2020	100
Balance at Mar. 31, 2020	$ 27		202,362	(1,252,495)	(1,050,106)
Balance (in Shares) at Mar. 31, 2020	100
Proceeds on account of shares			27,000		27,000
Comprehensive loss for the period				(33,186)	(33,186)
Balance at Jun. 30, 2020	$ 27		229,362	(1,285,681)	(1,056,292)
Balance (in Shares) at Jun. 30, 2020	100
Balance at Dec. 31, 2020	$ 27		238,362	(1,551,660)	(1,313,271)
Balance (in Shares) at Dec. 31, 2020	100
Proceeds on account of shares			47,563		47,563
Comprehensive loss for the period				(104,070)	(104,070)
Balance at Mar. 31, 2021	$ 27		285,925	(1,655,730)	(1,369,778)
Balance (in Shares) at Mar. 31, 2021	100
Proceeds on account of shares			90,000		90,000
Comprehensive loss for the period				(187,886)	(187,886)
Balance at Jun. 30, 2021	$ 27		$ 375,925	$ (1,843,616)	$ (1,467,664)
Balance (in Shares) at Jun. 30, 2021	100

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
Net Income (loss) for the period	$ (291,956)	$ (426,451)	$ (692,430)	$ (859,230)
Adjustments required to reconcile net loss for the period to net cash used in operating activities:
Depreciation	1,335	1,283	2,070	1,846
Decrease (increase) in receivables from sales of digital tokens	44,425	27,302	17,877	260,729
Increase (decrease) in obligations to issue digital tokens	55,055	(20,375)	(28,902)	(444,322)
Interest on loans	5,514	41,001	40,408	81,528
Increase (decrease) in liability for employee rights upon retirement	(510)	(99)	2,576	34,358
Decrease (increase) in other current assets	115,808	63,162	(54,769)	80,032
Increase (decrease) in accounts payable	(33)	2,507	2,400	(11,717)
Increase (decrease) in other accounts payable	35,350	241,232	594,054	437,148
Net cash used in operating activities	(35,012)	(70,438)	(116,716)	(419,628)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from (repayments of) short term loans	(101,341)	(52,923)	(15,440)	292,464
Proceeds on account of shares	137,563	123,362	132,362	106,000
Net cash provided by (used in) financing activities	36,222	70,439	116,922	398,464
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,210		206	(21,164)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	206			21,164
CASH AND CASH EQUIVALENTS AT END OF YEAR	1,416		206
Cash paid during the year for:
Interest	$ 4,601

General

General	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
GENERAL	NOTE 1 – GENERAL A. Operations The corporate organization structure consists of VeganNation Services Ltd. (“the Company” or “VeganNation”), a company organized under the laws of the State of Israel on January 24, 2018, and its wholly-owned subsidiary, VeganNation Finance Services, Ltd. (the “VNFS”), a company organized under the laws of the State of United Kingdom on April 17, 2018. The Company and VNFS together the “Group”. The intellectual property is developed by the Company and the technology related to the GreenCoin has been licensed to VNFS under a cost-plus arrangement. The group is a global B2B2C (i.e., business-to-business-to-consumer) business that operates a proprietary platform (the “Platform”) which intends to establish both a directory and marketplace connecting conscious consumers, businesses and organizations. The Group’s Platform is designed to empower individuals, businesses and organizations that wish to transact business within the confines of a sustainable online marketplace (the “Marketplace”) committed to making plant-based products and offerings affordable, and globally accessible. In addition to the foregoing, the Group envisions making its Platform a highly sought-after resource for the global plant-based community by continually disseminating content and educational materials, while facilitating meet-up opportunities, either virtually or in person. Appreciating the criticality of integrity and transparency within the global sustainable plant-based community, the Company seeks to develop a unique decentralized approval system by employing smart contracts where vegans will have the opportunity to validate the authenticity of a vegan-friendly product manufacturer or establishment. Finally, all transactions within the Platform may be settled using either fiat or VeganNation’s Green Token, a cryptocurrency specifically designed for users of the Platform issued by VNFS. B. Early Contribution Agreements Between 2018 and June 30,2021, the Group entered into several Early Contribution Agreements (each, an “ECA”) with purchasers of its Green Token. During the years ended December 31, 2019, 2020 and six months ended June 30, 2021, the Company received contributions in the aggregated amounts of $2,282,090, $53,206 and $54,350, respectively (collectively, the “Contributions”). In consideration for the Contributions received by VFNS from purchasers under the ECAs, VFNS issued such purchasers the following aggregate Green Tokens: (i) 17,972,120 Green Tokens, 360,400 Green Tokens and 502,457 Green Tokens, reflecting the numbers of virtual Ethereum blockchain smart contract protocol (the “Green Tokens” or “VeganCoin”) based the Contributions received divided by the product receivables from sales of digital tokens under ECA agreements from which contributions have not been collected. In addition, as of June 30, 2021, the Company received contributions amounting to $ , to which the Company is committed to issue Green Tokens. The Company committed to using the Contributions for the following purposes: preliminary funding of the Green Token generation event, research and development, coding, execution and launch of the Company’s Platform, other operational and day-to-day activities carried out by the Company. As agreed in the ECA’s, each token is subject to a lock-up period and are released: (i) 20% to be released upon the Token Generation Event and (ii) the remaining on a quarterly basis. As of June 30, 2021, the Token Generation Event has not been reached, therefore all Green Tokens issued are subject to lock-up. Based on the above, the Company has determined that the issuance of Green Tokens in the ECA represented an implied obligation to perform research and development services, and therefore, has accounted for the proceeds received in the various ECAs in accordance with ASC 730-20, Research and Development Arrangements. Pursuant to ASC 730-20, all proceeds received from the ECAs are recorded as deferred revenues. Due to the difficulty at the time of the ECA in estimating the timing and success of outcome of the development of the Platform, all development costs were expensed as incurred. Deferred revenues are recognized as income over the period of development in an amount equal to the operational expenditures incurred by the Company with no profit margin (net 0), which treatment shall remain until the completion of the expected development. As of June 30, 2021 the development of the Platform is neither complete nor fully functioning. C. COVID-19 In late 2019, a novel strain of COVID-19, also known as Coronavirus, was reported in Wuhan, China. While initially the outbreak was largely concentrated in China, it has since spread to Israel and the United States, and infections were reported globally. Many countries around the world, including in Israel, had significant governmental measures implemented to control the spread of the virus, including temporary closure of businesses, severe restrictions on travel and the movement of people, and other material limitations on the conduct of business. These measures resulted in work stoppages and other disruptions. The extent to which the coronavirus impacts our operations is very minimal. The pandemic has adversely affected the global economy, and although multiple vaccines have been approved and released globally, the continued spread of the Coronavirus globally continues to create uncertainty and instability across many regions. The extent to which the Coronavirus has impacted the Company’s operations to date is relatively minimal, though the ongoing pandemic may have a material adverse impact on the Company’s operations and workforce, including its ability to raise additional capital, which in turn could have a material adverse impact on the Company’s business, financial condition and results of operation D. Going Concern Since inception, the Company has devoted substantially all its efforts to research and development. The Company is still in its development stage and the extent of the Company’s future operating losses and the timing of becoming income able, if ever, are uncertain. As of June 30, 2021 and December 31, 2020, the Company had $1,416 and $206, respectively, in cash and cash equivalents, respectively, zero net income and accumulated deficit. The Company will need to secure additional capital in the future in order to meet its anticipated liquidity needs required to meet Company’s undertaking to develop and market its Platform, primarily through the sale of additional Common Stock or other equity securities and/or debt financing and/or sales of its Green Tokens. Funds from these sources may not be available to the Group on acceptable terms, if at all, and the Company cannot give assurance that it will be successful in securing such additional capital. These conditions raise substantial doubt about the Company’s ability to continue to operate as a “going concern.” The Company’s ability to continue operating as a going concern is dependent on several factors, among them is the ability to raise sufficient additional funding. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. E. Risk factors The Company face a number of risks, including uncertainties regarding finalization of the development process, demand and market acceptance of the Company’s products, the effects of technological changes, competition and the development of products by competitors. Additionally, other risk factors also exist, such as the ability to manage growth and the effect of planned expansion of operations on the Company’s future results. In addition, the Company expects to continue incurring significant operating costs and losses in connection with the development of its products and marketing efforts. The Company has not yet generated cash from its operations to fund its activities and its undertaking to develop and market its Platform, and therefore the continuance of its activities as a going concern depends on the receipt of additional funding from its current stockholders and investors or from third parties.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES A. Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”) as determined by Financial Accounting Standards Board (the “FASB”) within its Accounting Standards Codification (“ASC”) and under the rules and regulations of the SEC. B. Principles of Consolidation The accompanying consolidated financial statements includes the accounts of the company and its wholly-owned subsidiary VNFS. All intercompany transactions have been eliminated in consolidation. The Company is not involved with variable interest entities. C. Use of estimates in the preparation of financial statements The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ significantly from those estimates. The most significant accounting estimates inherent in the preparation of the Company’s financial statements includes the valuation of Green Token issued for service providers. D. Functional currency A substantial portion of the Company’s financing activities, including equity transactions and cash investments, are incurred in U.S. dollars. The Company’s management believes that the U.S. dollar is the currency of the primary economic environment in which the Company operates. Thus, the functional and reporting currency of the Company is the U.S. dollar. A subsidiary’s functional currency is the currency of the primary economic environment in which the subsidiary operates; normally, that is the currency of the environment in which a subsidiary primarily generates and expends cash. In making the determination of the appropriate functional currency for a subsidiary, the Company considers cash flow indicators, local market indicators, financing indicators and the subsidiary’s relationship with both the parent company and other subsidiaries. For subsidiary that are primarily a direct and integral component or extension of the parent entity’s operations, the U.S. dollar is the functional currency. The Company has determined the functional currency of its foreign subsidiary is the U.S. dollar. The foreign operation is considered a direct and integral part or extension of the Company’s operations. The day-to-day operations of the foreign subsidiary are dependent on the economic environment of the U.S. dollar. Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are re-measured into U.S. dollars in accordance with Statement of the Accounting Standard Codification (“ACS”) No. 830 “Foreign Currency Matters” (“ASC No. 830”). All transaction gains and losses of the re- measured monetary balance sheet items are reflected in the statements of operations as financial income or expenses as appropriate. E. Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents consist of cash on deposit with banks and money market instruments. With respect to the Cash and Cash Equivalents, the concentration and minimization of credit risk is facilitated by maintaining cash and cash equivalents with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation. F. Receivables and Allowance for Doubtful Accounts Receivables are recorded at the owed amount, net of an allowance for doubtful accounts. The Company performs ongoing credit evaluations of its receivables and adjusts credit limits based upon payment history and the customer’s current credit worthiness; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and economic conditions. G. Property, plant and equipment, net 1. Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. When an asset is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in the Statements of Operations and Comprehensive Loss. 2. Rates of depreciation: % Furniture and office equipment 7-15 Computers 33 H. Concentrations of Credit Risk and Off-Balance Sheet Risk The Company is subject to concentration of credit risk with respect to their cash and cash equivalents, which the Company attempts to minimize by maintaining cash and cash equivalents with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation. The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss. I. Impairment of Long-term Assets The Company evaluates the recoverability of tangible and intangible assets periodically by considering events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. J. Revenue Recognition The Company has determined that the issuance of Green Tokens in the ECA represented an implied obligation to perform (i) research and development services, (ii) sales and marketing activities, and (iii) general and administration activities, and therefore accounts for the proceeds received in the ECA in accordance with ASC 730-20, “Research and Development Arrangements.” At the time of, and in conjunction with the Green Token issuances, the Company’s undertook to develop and market its Platform. Due to the significant hurdles in developing the Platform, all of the Company’s development costs were expensed. Pursuant to ASC 730-20, all proceeds received from the ECA are recorded as deferred revenues. Issuances of Green Tokens for services are initially recorded as deferred revenues and are recorded to revenues at zero margin based on the related services which are calculated on an accrual basis based on the service period. K. Accrued Post-Employment Benefit Company’s liability for employee rights upon retirement with respect to its Israeli employees is calculated, pursuant to Israeli severance pay law, based on the most recent salary of each employee multiplied by the number of years of employment, as of the balance sheet date. Employees are entitled to one month’s salary for each year of employment, or a portion thereof. Severance expenses for the years ended December 31, 2020 and 2019 and for the period of six months ended June 30, 2021 and 2020, amounted to $51,642 , $23,733 , and $0, respectively. L. Contingent Liabilities The Company accounts for its contingent liabilities in accordance with ASC No. 450, “Contingencies”. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. The Company is not a party to any litigation that could have a material adverse effect on the Company’s business, financial position, results of operations or cash flows. M. Income Taxes Income taxes are recorded in accordance with ASC 740, Income Taxes (“ASC 740”), which provides for deferred taxes using an asset and liability approach. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are provided, if based upon the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense. N. Fair Value of Financial Instruments The Company measures and discloses the fair value of financial assets and liabilities in accordance with ASC Topic 820, “Fair Value Measurement.” Fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The accounting standard establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable inputs that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data are available. O. Comprehensive Loss The Company has no components of comprehensive loss other than net loss. Thus, comprehensive loss is the same as net loss for the period presented. P. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board issued Accounting Standards Update (“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” (“ASU 2020-06”). The guidance in ASU 2020-06 simplifies the accounting for convertible debt and convertible preferred stock by removing the requirements to separately present certain conversion features in equity. In addition, the amendments in the ASU 2020-06 also simplify the guidance in ASC Subtopic 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity, by removing certain criteria that must be satisfied in order to classify a contract as equity, which is expected to decrease the number of freestanding instruments and embedded derivatives accounted for as assets or liabilities. Finally, the amendments revise the guidance on calculating earnings per share, requiring use of the if-converted method for all convertible instruments and rescinding an entity’s ability to rebut the presumption of share settlement for instruments that may be settled in cash or other assets. The amendments in ASU 2020-06 are effective for the Company for fiscal years beginning after December 15, 2021. Early adoption is permitted. The guidance must be adopted as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this new guidance, but does not expect it to have a material impact on its financial statements.

Other Current Assets

Other Current Assets	6 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
OTHER CURRENT ASSETS	NOTE 3 – OTHER CURRENT ASSTES June 30, December 31, 2021 2020 2019 (unaudited) Prepaid expenses - 117,835 40,000 Government Institutions 3,084 1,057 - Related Parties - - 24,123 3,084 118,892 64,123

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET June 30, December 31, 2021 2020 2019 (unaudited) Computers 7,843 7,843 7,296 Furniture and office equipment 2,693 2,693 2,505 10,536 10,536 9,801 Less - accumulated depreciation (7,496 ) (6,161 ) (3,356 ) Total property and equipment, net 3,040 4,375 6,445 During the years ended December 31, 2020 and 2019, depreciation expenses amounted to $2,805 and $2,609 respectively. During the six and three months ended June 30, 2021 depreciation expenses amounted to $1,335 and $667, respectively.

Short Terms Loans

Short Terms Loans	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SHORT TERMS LOANS	NOTE 5 – SHORT TERMS LOANS June 30, December 31, 2021 2020 2019 (unaudited) Loans to related parties 7,423 7,527 7,272 Other loans 403,119 498,842 474,129 410,542 506,369 481,401

Other Current Liabilities

Other Current Liabilities	6 Months Ended
	Jun. 30, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
OTHER CURRENT LIABILITIES	NOTE 6 – OTHER CURRENT LIABILITIES June 30, December 31, 2021 2020 2019 (unaudited) Employees and related institutions (*) 907,974 756,131 309,746 Accrued expenses 163,004 236,904 103,229 Related Parties 29,000 71,204 57,210 1,099,589 1,064,239 470,185 (*) of which accrual for payroll to related parties 586,626 396,081 20,100

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 7 – SHAREHOLDERS’ EQUITY Common stock: On May 10, 2019 the Company entered into a Share Purchase Agreement with an investor pursuant to which the Company agreed to issue the investor 88 ordinary shares of the Company, representing 1% of the Company’s equity as of such date on a fully diluted basis for total consideration of $60,000 of which the investors provided the Company with approximately $56,000. The shares under the agreement were not issued as of balance sheet date. On November 25, 2019 the Company agreed to issue 29 ordinary shares of the Company for total consideration of $50,000. On January 15, 2020 the Company entered into a Share Purchase Agreement with an investor pursuant to which the Company agreed to issue the investor 190 ordinary shares of the Company, representing 2% of the Company’s equity as of such date on a fully diluted basis for total consideration of $150,000 of which the investors provided the Company with approximately $143,925. The shares under the agreement were not issued as of balance sheet date. On June 30, 2020 the Company entered into a letter of understanding with an investor pursuant to which the Company agreed to issue to the investor 38 ordinary shares of the Company representing 0.5% of the Company’s equity as of such date for total consideration of $36,000. The shares under the agreement were not issued as of balance sheet date. On April 20, 2021 the Company entered into a Share Purchase Agreement with an investors pursuant to which the Company agreed to issue the investor 95 ordinary shares of the Company, representing 1% of the Company’s equity as of such date on a fully diluted basis as well as 500,000 Green Tokens for total consideration of $200,000. The Company valued the Green Tokens at a price of $0.22 per Green Token and allocated $110,000 of the purchase price to the value of the Green Tokens and the remaining $90,000 to equity. The shares under the agreement were not issued as of balance sheet date. See also note 15 regarding the Share Exchange Agreement signed after balance sheet date.

Research and Development Expens

Research and Development Expenses	6 Months Ended
	Jun. 30, 2021
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT EXPENSES	NOTE 8 – RESEARCH AND DEVELOPMENT EXPENSES Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) Payroll and related expenses - - - - - 67,012 Professional services 14,105 26,282 9,178 26,282 62,311 65,871 Travel expenses - 3,140 - - 3,482 84,320 14,105 29,422 9,178 26,282 65,793 217,203

Selling and Marketing Expenses

Selling and Marketing Expenses	6 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
SELLING AND MARKETING EXPENSES	NOTE 9 – SELLING AND MARKETING EXPENSES Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) Payroll and related expenses 1,840 - 1,840 - - 283,727 Professional services (1) 11,656 15,700 1,458 5,000 15,700 2,173,934 Adverting and promotion (2) 17,968 6,711 17,968 - 7,442 3,067,499 31,464 22,411 21,266 5,000 23,142 5,525,160 (1) On April 30, 2018 the Company signed a marketing and strategic business services consulting agreement with a Consultant, according to which the Consultant would provide the Company with the services during 2018 through 2019. The Company issued the Consultant, 12,000,000, Green Tokens based on their fair value calculated as of the commitment date, amounting to total of $1,375,113 in the year ended December 31, 2018 and $1,375,113 in the year ended December 31, 2019. (2) During the year ended December 31, 2018 and 2019 the Company signed several sponsorships agreements with several Brazilian sports clubs according to which the clubs would provide the Company with the services, mainly during the year ended December 31, 2019. The Company issued the sports clubs 14,242,300 Green Tokens with fair value calculated as of the commitment date, amounting to total of $242,000 in the year ended December 31, 2018 and $2,891,306 in the year ended December 31, 2019.

General and Administrative Expe

General and Administrative Expenses	6 Months Ended
	Jun. 30, 2021
General And Administrative Expenses [Abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 10 – GENERAL AND ADMINISTRATIVE EXPENSES Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) Payroll and related expenses 196,012 266,080 100,181 104,229 496,986 918,384 Professional services (1) 72,324 120,308 51,415 4,113 171,037 842,782 Rent and office maintenance 15,235 10,366 10,797 1,251 12,448 134,002 Levies and tolls 4,820 - 4,820 - - 16,060 Depreciation 1,335 1,282 668 650 2,805 2,609 Other expenses 6,258 1,790 813 1,605 1,866 34,489 295,984 399,826 168,694 111,848 685,142 1,948,326 (1) During the year ended December 31, 2018 and 2019 the Company signed several business services and investor relations agreements with a third party according to which the third party would provide the Company with the services, during the year ended December 31, 2018 and 2019. The Company issued the third party 2,162,010 Green Tokens with fair value calculated as of the commitment date, amounting to total of $237,821 in the year ended December 31, 2018 and $237,821 in the year ended December 31, 201.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The Company records income tax expense related to profits realized in Israel, and realized by its subsidiary in the United Kingdom. The Company’s tax accounts are based on enacted legislation in effect as of the year end in accordance with GAAP and do not include any potential effects of proposed legislation that has yet to be enacted. Such proposals may have a significant effect of taxes due in the future. Income of the Israeli company is taxable from 2018 onwards, at corporate tax rate of 23%. The Company and subsidiaries has not received final tax assessments since its inception.

Related Parties

Related Parties	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 12 – RELATED PARTIES A. Transactions and balances with related parties Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) General and administrative expenses: Payroll and related expenses (C) 196,012 152,972 98,006 92,181 372,039 337,633 196,012 152,972 98,006 92,181 372,039 337,633 B. Balances with related parties: As of As of 2021 2020 2019 (unaudited) Other current assets - - 24,123 Other accounts liabilities (C) 615,626 467,285 77,310 C. On October 24, 2018, the Company signed three employment agreement with each of its CEO and Co-Founder, CFO and Co-Founder and its BD and Co-Founder, according to which each of the above is entitled to a salary of NIS 25,000 per month and related social benefits. Commencing 2020 the related parties did not withdraw the full amounts entitled to under the above agreements.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS Merger Transaction On April 26, 2021, Sipup Corporation, a Nevada corporation, entered into a Share Exchange Agreement by and among VeganNation and the shareholders of VeganNation. pursuant to which the Company agreed to acquire 100% of the issued and outstanding equity of VeganNation comprised of 100 Ordinary Shares as well as obligation to issue 440 Ordinary Shares, par value NIS 1.00 per share (hereinafter, the “Acquisition”) in exchange for 23,562,240 shares of common stock of Sipup Corporation. The Share Exchange Agreement is referred to herein collectively as the “Share Exchange Agreement” or the “Agreement”. The Acquisition closed on September 30, 2021 whereupon VeganNation became a wholly owned Subsidiary of Sipup Corporation.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	A. Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”) as determined by Financial Accounting Standards Board (the “FASB”) within its Accounting Standards Codification (“ASC”) and under the rules and regulations of the SEC.
Principles of Consolidation	B. Principles of Consolidation The accompanying consolidated financial statements includes the accounts of the company and its wholly-owned subsidiary VNFS. All intercompany transactions have been eliminated in consolidation. The Company is not involved with variable interest entities.
Use of estimates in the preparation of financial statements	C. Use of estimates in the preparation of financial statements The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ significantly from those estimates. The most significant accounting estimates inherent in the preparation of the Company’s financial statements includes the valuation of Green Token issued for service providers.
Functional currency	D. Functional currency A substantial portion of the Company’s financing activities, including equity transactions and cash investments, are incurred in U.S. dollars. The Company’s management believes that the U.S. dollar is the currency of the primary economic environment in which the Company operates. Thus, the functional and reporting currency of the Company is the U.S. dollar. A subsidiary’s functional currency is the currency of the primary economic environment in which the subsidiary operates; normally, that is the currency of the environment in which a subsidiary primarily generates and expends cash. In making the determination of the appropriate functional currency for a subsidiary, the Company considers cash flow indicators, local market indicators, financing indicators and the subsidiary’s relationship with both the parent company and other subsidiaries. For subsidiary that are primarily a direct and integral component or extension of the parent entity’s operations, the U.S. dollar is the functional currency. The Company has determined the functional currency of its foreign subsidiary is the U.S. dollar. The foreign operation is considered a direct and integral part or extension of the Company’s operations. The day-to-day operations of the foreign subsidiary are dependent on the economic environment of the U.S. dollar. Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are re-measured into U.S. dollars in accordance with Statement of the Accounting Standard Codification (“ACS”) No. 830 “Foreign Currency Matters” (“ASC No. 830”). All transaction gains and losses of the re- measured monetary balance sheet items are reflected in the statements of operations as financial income or expenses as appropriate.
Cash and cash equivalents	E. Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents consist of cash on deposit with banks and money market instruments. With respect to the Cash and Cash Equivalents, the concentration and minimization of credit risk is facilitated by maintaining cash and cash equivalents with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation.
Receivables and Allowance for Doubtful Accounts	F. Receivables and Allowance for Doubtful Accounts Receivables are recorded at the owed amount, net of an allowance for doubtful accounts. The Company performs ongoing credit evaluations of its receivables and adjusts credit limits based upon payment history and the customer’s current credit worthiness; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and economic conditions.
Property, plant and equipment, net	G. Property, plant and equipment, net 1. Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. When an asset is retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in the Statements of Operations and Comprehensive Loss. 2. Rates of depreciation: % Furniture and office equipment 7-15 Computers 33
Concentrations of Credit Risk and Off-Balance Sheet Risk	H. Concentrations of Credit Risk and Off-Balance Sheet Risk The Company is subject to concentration of credit risk with respect to their cash and cash equivalents, which the Company attempts to minimize by maintaining cash and cash equivalents with institutions of sound financial quality. At times, cash balances may exceed limits federally insured by the Federal Deposit Insurance Corporation. The Company believes it is not exposed to significant credit risk due to the financial strength of the depository institutions in which the funds are held. The Company has no financial instruments with off-balance sheet risk of loss.
Impairment of Long-term Assets	I. Impairment of Long-term Assets The Company evaluates the recoverability of tangible and intangible assets periodically by considering events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired.
Revenue Recognition	J. Revenue Recognition The Company has determined that the issuance of Green Tokens in the ECA represented an implied obligation to perform (i) research and development services, (ii) sales and marketing activities, and (iii) general and administration activities, and therefore accounts for the proceeds received in the ECA in accordance with ASC 730-20, “Research and Development Arrangements.” At the time of, and in conjunction with the Green Token issuances, the Company’s undertook to develop and market its Platform. Due to the significant hurdles in developing the Platform, all of the Company’s development costs were expensed. Pursuant to ASC 730-20, all proceeds received from the ECA are recorded as deferred revenues. Issuances of Green Tokens for services are initially recorded as deferred revenues and are recorded to revenues at zero margin based on the related services which are calculated on an accrual basis based on the service period.
Accrued Post-Employment Benefit	K. Accrued Post-Employment Benefit Company’s liability for employee rights upon retirement with respect to its Israeli employees is calculated, pursuant to Israeli severance pay law, based on the most recent salary of each employee multiplied by the number of years of employment, as of the balance sheet date. Employees are entitled to one month’s salary for each year of employment, or a portion thereof. Severance expenses for the years ended December 31, 2020 and 2019 and for the period of six months ended June 30, 2021 and 2020, amounted to $51,642 , $23,733 , and $0, respectively.
Contingent Liabilities	L. Contingent Liabilities The Company accounts for its contingent liabilities in accordance with ASC No. 450, “Contingencies”. A provision is recorded when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. With respect to legal matters, provisions are reviewed and adjusted to reflect the impact of negotiations, estimated settlements, legal rulings, advice of legal counsel and other information and events pertaining to a particular matter. The Company is not a party to any litigation that could have a material adverse effect on the Company’s business, financial position, results of operations or cash flows.
Income Taxes	M. Income Taxes Income taxes are recorded in accordance with ASC 740, Income Taxes (“ASC 740”), which provides for deferred taxes using an asset and liability approach. The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are provided, if based upon the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740. When uncertain tax positions exist, the Company recognizes the tax benefit of tax positions to the extent that the benefit would more likely than not be realized assuming examination by the taxing authority. The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. The Company recognizes any interest and penalties accrued related to unrecognized tax benefits as income tax expense.
Fair Value of Financial Instruments	N. Fair Value of Financial Instruments The Company measures and discloses the fair value of financial assets and liabilities in accordance with ASC Topic 820, “Fair Value Measurement.” Fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The accounting standard establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable inputs that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data are available.
Comprehensive Loss	O. Comprehensive Loss The Company has no components of comprehensive loss other than net loss. Thus, comprehensive loss is the same as net loss for the period presented.
Recent Accounting Pronouncements	P. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board issued Accounting Standards Update (“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” (“ASU 2020-06”). The guidance in ASU 2020-06 simplifies the accounting for convertible debt and convertible preferred stock by removing the requirements to separately present certain conversion features in equity. In addition, the amendments in the ASU 2020-06 also simplify the guidance in ASC Subtopic 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity, by removing certain criteria that must be satisfied in order to classify a contract as equity, which is expected to decrease the number of freestanding instruments and embedded derivatives accounted for as assets or liabilities. Finally, the amendments revise the guidance on calculating earnings per share, requiring use of the if-converted method for all convertible instruments and rescinding an entity’s ability to rebut the presumption of share settlement for instruments that may be settled in cash or other assets. The amendments in ASU 2020-06 are effective for the Company for fiscal years beginning after December 15, 2021. Early adoption is permitted. The guidance must be adopted as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this new guidance, but does not expect it to have a material impact on its financial statements.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Shedule of rates of depreciation	% Furniture and office equipment 7-15 Computers 33

Other Current Assets (Tables)

Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of other current assets	June 30, December 31, 2021 2020 2019 (unaudited) Prepaid expenses - 117,835 40,000 Government Institutions 3,084 1,057 - Related Parties - - 24,123 3,084 118,892 64,123

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	June 30, December 31, 2021 2020 2019 (unaudited) Computers 7,843 7,843 7,296 Furniture and office equipment 2,693 2,693 2,505 10,536 10,536 9,801 Less - accumulated depreciation (7,496 ) (6,161 ) (3,356 ) Total property and equipment, net 3,040 4,375 6,445

Short Terms Loans (Tables)

Short Terms Loans (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of short terms loans	June 30, December 31, 2021 2020 2019 (unaudited) Loans to related parties 7,423 7,527 7,272 Other loans 403,119 498,842 474,129 410,542 506,369 481,401

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2021
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Schedule of other current liabilities	June 30, December 31, 2021 2020 2019 (unaudited) Employees and related institutions (*) 907,974 756,131 309,746 Accrued expenses 163,004 236,904 103,229 Related Parties 29,000 71,204 57,210 1,099,589 1,064,239 470,185 (*) of which accrual for payroll to related parties 586,626 396,081 20,100

Research and Development Expe_2

Research and Development Expenses (Tables)	6 Months Ended
	Jun. 30, 2021
Research and Development [Abstract]
Schedule of research and development expenses	Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) Payroll and related expenses - - - - - 67,012 Professional services 14,105 26,282 9,178 26,282 62,311 65,871 Travel expenses - 3,140 - - 3,482 84,320 14,105 29,422 9,178 26,282 65,793 217,203

Selling and Marketing Expenses

Selling and Marketing Expenses (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of selling and marketing expenses	Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) Payroll and related expenses 1,840 - 1,840 - - 283,727 Professional services (1) 11,656 15,700 1,458 5,000 15,700 2,173,934 Adverting and promotion (2) 17,968 6,711 17,968 - 7,442 3,067,499 31,464 22,411 21,266 5,000 23,142 5,525,160 (1) On April 30, 2018 the Company signed a marketing and strategic business services consulting agreement with a Consultant, according to which the Consultant would provide the Company with the services during 2018 through 2019. The Company issued the Consultant, 12,000,000, Green Tokens based on their fair value calculated as of the commitment date, amounting to total of $1,375,113 in the year ended December 31, 2018 and $1,375,113 in the year ended December 31, 2019. (2) During the year ended December 31, 2018 and 2019 the Company signed several sponsorships agreements with several Brazilian sports clubs according to which the clubs would provide the Company with the services, mainly during the year ended December 31, 2019. The Company issued the sports clubs 14,242,300 Green Tokens with fair value calculated as of the commitment date, amounting to total of $242,000 in the year ended December 31, 2018 and $2,891,306 in the year ended December 31, 2019.

General and Administrative Ex_2

General and Administrative Expenses (Tables)	6 Months Ended
	Jun. 30, 2021
General And Administrative Expenses [Abstract]
Schedule of general and administrative expenses	Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) Payroll and related expenses 196,012 266,080 100,181 104,229 496,986 918,384 Professional services (1) 72,324 120,308 51,415 4,113 171,037 842,782 Rent and office maintenance 15,235 10,366 10,797 1,251 12,448 134,002 Levies and tolls 4,820 - 4,820 - - 16,060 Depreciation 1,335 1,282 668 650 2,805 2,609 Other expenses 6,258 1,790 813 1,605 1,866 34,489 295,984 399,826 168,694 111,848 685,142 1,948,326 (1) During the year ended December 31, 2018 and 2019 the Company signed several business services and investor relations agreements with a third party according to which the third party would provide the Company with the services, during the year ended December 31, 2018 and 2019. The Company issued the third party 2,162,010 Green Tokens with fair value calculated as of the commitment date, amounting to total of $237,821 in the year ended December 31, 2018 and $237,821 in the year ended December 31, 201.

Related Parties (Tables)

Related Parties (Tables)	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Schedule of transactions and balances with related parties	Six months ended Three months ended Year ended 2021 2020 2021 2020 2020 2019 (unaudited) (unaudited) (unaudited) (unaudited) General and administrative expenses: Payroll and related expenses (C) 196,012 152,972 98,006 92,181 372,039 337,633 196,012 152,972 98,006 92,181 372,039 337,633 C. On October 24, 2018, the Company signed three employment agreement with each of its CEO and Co-Founder, CFO and Co-Founder and its BD and Co-Founder, according to which each of the above is entitled to a salary of NIS 25,000 per month and related social benefits. Commencing 2020 the related parties did not withdraw the full amounts entitled to under the above agreements.
Schedule of balances with related parties	As of As of 2021 2020 2019 (unaudited) Other current assets - - 24,123 Other accounts liabilities (C) 615,626 467,285 77,310 C. On October 24, 2018, the Company signed three employment agreement with each of its CEO and Co-Founder, CFO and Co-Founder and its BD and Co-Founder, according to which each of the above is entitled to a salary of NIS 25,000 per month and related social benefits. Commencing 2020 the related parties did not withdraw the full amounts entitled to under the above agreements.

General (Details)

General (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Aggregate amounts	$ 54,350	$ 53,206	$ 2,282,090
Early contribution agreements, description	(i) 17,972,120 Green Tokens, 360,400 Green Tokens and 502,457 Green Tokens, reflecting the numbers of virtual Ethereum blockchain smart contract protocol (the “Green Tokens” or “VeganCoin”) based the Contributions received divided by the product of the highest purchase price for the Green Token at the time of sale (the “Token Generation Event”) multiplied by the discount rate as signed in the ECA’s.
Receivables from sales of digital tokens	$ 1,020,197	1,064,622	1,082,499
Obligations to issue digital tokens (green tokens)	$ 946,479	891,424	920,326
Token generation event, description	(i) 20% to be released upon the Token Generation Event and (ii) the remaining on a quarterly basis.
Profit margin	$ 0
Cash and cash equivalents	$ 1,416	$ 206

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Deferred revenues recorded at margin	$ 0
Severance expenses	$ 0	$ 0	$ 51,642	$ 23,733

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of rates of depreciation	Jun. 30, 2021
Computers [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property plant and equipment, deprecation rate	33.00%
Minimum [Member] | Furniture and office equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property plant and equipment, deprecation rate	7.00%
Maximum [Member] | Furniture and office equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property plant and equipment, deprecation rate	15.00%

Other Current Assets (Details)

Other Current Assets (Details) - Schedule of other current assets - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of other current assets [Abstract]
Prepaid expenses		$ 117,835	$ 40,000
Government Institutions	3,084	1,057
Related Parties			24,123
Total other current asstes	$ 3,084	$ 118,892	$ 64,123

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 667	$ 1,335	$ 2,805	$ 2,609

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 10,536	$ 10,536	$ 9,801
Less - accumulated depreciation	(7,496)	(6,161)	(3,356)
Total property and equipment, net	3,040	4,375	6,445
Computers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,843	7,843	7,296
Furniture and office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,693	$ 2,693	$ 2,505

Short Terms Loans (Details) - S

Short Terms Loans (Details) - Schedule of short terms loans - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of short terms loans [Abstract]
Loans to related parties	$ 7,423	$ 7,527	$ 7,272
Other loans	403,119	498,842	474,129
Total	$ 410,542	$ 506,369	$ 481,401

Other Current Liabilities (Deta

Other Current Liabilities (Details) - Schedule of other current liabilities - USD ($)		Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of other current liabilities [Abstract]
Employees and related institutions	[1]	$ 907,974	$ 756,131	$ 309,746
Accrued expenses		163,004	236,904	103,229
Related Parties		29,000	71,204	57,210
Total		1,099,589	1,064,239	470,185
(*) of which accrual for payroll to related parties		$ 586,626	$ 396,081	$ 20,100
[1]	of which accrual for payroll to related parties

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	Jan. 15, 2020	May 10, 2019	Apr. 20, 2021	Jun. 30, 2020	Nov. 25, 2019
Shareholders' Equity (Details) [Line Items]
Ordinary shares (in Shares)	190		95	38	29
Equity percentage	2.00%		1.00%	0.50%
Total consideration	$ 150,000		$ 200,000	$ 36,000	$ 50,000
Green tokens shares (in Shares)			500,000
Green tokens price per share (in Dollars per share)			$ 0.22
Purchase price, value			$ 110,000
Purchase price remaining values to equity			$ 90,000
Investor [Member]
Shareholders' Equity (Details) [Line Items]
Total consideration	$ 143,925
Share Purchase Agreement [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares (in Shares)		88
Equity percentage		1.00%
Total consideration		$ 60,000
Share Purchase Agreement [Member] | Investor [Member]
Shareholders' Equity (Details) [Line Items]
Total consideration		$ 56,000

Research and Development Expe_3

Research and Development Expenses (Details) - Schedule of research and development expenses - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Schedule of research and development expenses [Abstract]
Payroll and related expenses						$ 67,012
Professional services	9,178	26,282	14,105	26,282	62,311	65,871
Travel expenses				3,140	3,482	84,320
Total	$ 9,178	$ 26,282	$ 14,105	$ 29,422	$ 65,793	$ 217,203

Selling and Marketing Expense_2

Selling and Marketing Expenses (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Consulting Agreement [Member]
Selling and Marketing Expenses (Details) [Line Items]
Green tokens issued	12,000,000
Green tokens fair value			$ 1,375,113	$ 1,375,113
Sponsorships Agreements [Member]
Selling and Marketing Expenses (Details) [Line Items]
Green tokens issued		242,000	14,242,300
Green tokens fair value			$ 2,891,306

Selling and Marketing Expense_3

Selling and Marketing Expenses (Details) - Schedule of selling and marketing expenses - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Selling and marketing expenses		$ 21,266	$ 5,000	$ 31,464	$ 22,411	$ 23,142	$ 5,525,160
Payroll and related expenses [Member]
Segment Reporting Information [Line Items]
Selling and marketing expenses		1,840		1,840			283,727
Professional services [Member]
Segment Reporting Information [Line Items]
Selling and marketing expenses	[1]	1,458	5,000	11,656	15,700	15,700	2,173,934
Adverting and promotion [Member]
Segment Reporting Information [Line Items]
Selling and marketing expenses	[2]	$ 17,968		$ 17,968	$ 6,711	$ 7,442	$ 3,067,499
[1]	On April 30, 2018 the Company signed a marketing and strategic business services consulting agreement with a Consultant, according to which the Consultant would provide the Company with the services during 2018 through 2019. The Company issued the Consultant during 2019, 12,000,000, Green Tokens based on their fair value calculated as of the commitment date, amounting to total of $2,750,226
[2]	During the year ended December 31, 2018 and 2019 the Company signed several sponsorships agreements with several Brazilian sports clubs according to which the clubs would provide the Company with the services, mainly during the year ended December 31, 2019. The Company issued the sports clubs, in 2019 and 2020, 14,242,300 Green Tokens with fair value calculated as of the commitment date, amounting to total of $3,133,306.

General and Administrative Ex_3

General and Administrative Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
General And Administrative Expenses [Abstract]
Issued green tokens shares (in Shares)	2,162,010
Green tokens fair value	$ 237,821	$ 237,821

General and Administrative Ex_4

General and Administrative Expenses (Details) - Schedule of general and administrative expenses - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Schedule of general and administrative expenses [Abstract]
Payroll and related expenses		$ 100,181	$ 104,229	$ 196,012	$ 266,080	$ 496,986	$ 918,384
Professional services	[1]	51,415	4,113	72,324	120,308	171,037	842,782
Rent and office maintenance		10,797	1,251	15,235	10,366	12,448	134,002
Levies and tolls		4,820		4,820			16,060
Depreciation		668	650	1,335	1,282	2,805	2,609
Other expenses		813	1,605	6,258	1,790	1,866	34,489
General and administrative expenses		$ 168,694	$ 111,848	$ 295,984	$ 399,826	$ 685,142	$ 1,948,326
[1]	During the year ended December 31, 2018 and 2019 the Company signed several business services and investor relations agreements with a third party according to which the third party would provide the Company with the services, during the year ended December 31, 2018 and 2019. The Company issued the third party, in 2019 and 2020, 2,162,010 Green Tokens with fair value calculated as of the commitment date, amounting to total of $475,642.

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Percentage of corporate tax rate	23.00%

Related Parties (Details)

Related Parties (Details)	1 Months Ended
	Oct. 24, 2018ILS (₪)
Related Party Transactions [Abstract]
Salary expense per month	₪ 25,000

Related Parties (Details) - Sch

Related Parties (Details) - Schedule of transactions and balances with related parties - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
General and administrative expenses:
Payroll and related expenses (C)	[1]	$ 98,006	$ 92,181	$ 196,012	$ 152,972	$ 372,039	$ 337,633
General and administrative expenses		$ 98,006	$ 92,181	$ 196,012	$ 152,972	$ 372,039	$ 337,633
[1]	On October 24, 2018, the Company signed three employment agreement with each of its CEO and Co-Founder, CFO and Co-Founder and its BD and Co-Founder, according to which each of the above is entitled to a salary of NIS 25,000 per month and related social benefits. Commencing 2020 the related parties did not withdraw the full amounts entitled to under the above agreements.

Related Parties (Details) - S_2

Related Parties (Details) - Schedule of balances with related parties - USD ($)		Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of balances with related parties [Abstract]
Other current assets				$ 24,123
Other accounts liabilities	[1]	$ 615,626	$ 467,285	$ 77,310
[1]	On October 24, 2018, the Company signed three employment agreement with each of its CEO and Co-Founder, CFO and Co-Founder and its BD and Co-Founder, according to which each of the above is entitled to a salary of NIS 25,000 per month and related social benefits. Commencing 2020 the related parties did not withdraw the full amounts entitled to under the above agreements.

Subsequent Events (Details)

Subsequent Events (Details) - VeganNation [Member]	1 Months Ended
	Apr. 26, 2021₪ / sharesshares
Subsequent Events (Details) [Line Items]
Ordinary Shares, par value (in New Shekels per share) | ₪ / shares	₪ 1
Acquire issued and outstanding equity	100.00%
Ordinary shares issued	100
Ordinary Shares	440
Exchange shares of common stock	23,562,240