Vision Energy (VENG) 10-K 15 Apr 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Apr. 15, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55802
Entity Registrant Name	VISION HYDROGEN CORPORATION
Entity Central Index Key	0001676580
Entity Tax Identification Number	47-4823945
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	95 Christopher Columbus Drive
Entity Address, Address Line Two	16th Floor
Entity Address, City or Town	Jersey City
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07302
City Area Code	(551)
Local Phone Number	298-3600
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				$ 78,924,103
Entity Common Stock, Shares Outstanding			21,316,958
Auditor Firm ID	2738	89
Auditor Name	M&K CPAS, PLLC	Rosenberg Rich Baker Berman, P.A
Auditor Location	Houston, TX	Somerset, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 153,749	$ 7,102
Sales tax receivable	60,613
Prepaid expenses	29,453	8,750
Other current assets		70,000
Total current assets	243,815	85,852
Website development costs net	25,233
Operating lease – right of use asset	106,620
Property and equipment, net	22,932
Investment in Volt		175,000
Total non-current assets	154,785	175,000
Total assets	398,600	260,852
Current liabilities
Accounts payable and accrued expenses	442,966	69,521
Accrued wage tax	67,404
Current portion of operating lease	39,965
Loan payable		20,000
Loan payable – related party		580,232
Accrued interest – related party		16,515
Total current liabilities	550,335	686,268
Noncurrent liabilities
Long term portion of operating lease	66,655
Total noncurrent liabilities	66,655
Total liabilities	616,990	686,268
Commitments and contingencies
Stockholders’ equity (deficit)
Preferred stock - $0.0001 par value; 5,000,000 shares authorized; 0 shares issued and outstanding
Common stock - $0.0001 par value; 100,000,000 shares authorized; 21,316,958 and 397,867 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	2,131	40
Additional paid-in capital	4,218,829	3,059,846
Accumulated other comprehensive gain	34,389
Accumulated (deficit)	(4,473,739)	(3,485,302)
Total stockholders’ equity (deficit)	(218,390)	(425,416)
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)	$ 398,600	$ 260,852

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	21,316,958	397,867
Common stock, shares outstanding	21,316,958	397,867

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue
Sales
Total revenue
Cost of goods sold
Direct costs
Total cost of goods sold
Gross profit
Operating expenses
General and administrative expenses	819,120	213,728
Management fees – related party	174,721	97,500
Total operating expenses	993,841	311,228
Loss from operations	(993,841)	(311,228)
Other expenses (income)
Interest expense	14,596	43,353
Interest expense – related party		59,298
Loan forgiveness	(20,000)
Equity line write off		129,180
Gain on notes payable cancellation		(81,203)
Change in fair value earn-out		4,875
Total other expenses	(5,404)	155,503
Net (loss) from continuing operations	(988,437)	(466,731)
Net (loss) from discontinued operations (including loss on disposal of $789,425)		(944,831)
Net (loss)	(988,437)	(1,411,562)
Other comprehensive income (loss), net
Foreign currency translation adjustment	34,389
Comprehensive (loss)	(954,048)	(1,411,562)
Deemed dividend from Volt acquisition	(93,840,427)
Net comprehensive loss attributable to common shareholders	$ (94,794,475)	$ (1,411,562)
Loss per share (continuing operations)
Basic	$ (0.07)	$ (1.18)
Diluted	(0.07)	(1.18)
Loss per share (discontinued operations)
Basic	0	(2.40)
Diluted	0	(2.40)
Loss per share (attributable to common shareholders)
Basic	(7.17)	(1.18)
Diluted	$ (7.17)	$ (1.18)
Weighted average common shares outstanding
Basic	13,217,639	394,197
Diluted	13,217,639	394,197

Consolidated Statement of Ope_2

Consolidated Statement of Operations (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Loss on disposal of discontinued operations	$ 789,425	$ 789,425

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2019	$ 39		$ 2,970,419	$ (2,073,740)		$ 896,718
Balance, shares at Dec. 31, 2019	386,276
Stock-based compensation			7,993			7,993
Equity financing			26,020			26,020
Equity financing, shares	6,302
Conversion of related party debt to equity	$ 1		15,460			15,461
Conversion of related party debt to equity, shares	5,000
Debt extinguishment			39,954			39,954
Share issuance
Share issuance, shares	289
Net income (loss)				(1,411,562)		(1,411,562)
Deemed dividend on Volt acquisition
Balance at Dec. 31, 2020	$ 40		3,059,846	(3,485,302)		(425,416)
Balance, shares at Dec. 31, 2020	397,867
Stock-based compensation			122,500			122,500
Stock-based compensation, shares	10,000
Equity financing	$ 950		1,781,303			1,782,253
Equity financing, shares	9,500,000
Conversion of related party debt to equity	$ 300		596,447			596,747
Conversion of related party debt to equity, shares	3,000,000
Net income (loss)				(988,437)		(988,437)
Foreign currency translation adjustment					34,389	34,389
Volt acquisition	$ 841		92,499,160			92,500,001
Volt acquisition, shares	8,409,091
Deemed dividend on Volt acquisition			(93,840,427)			(93,840,427)
Balance at Dec. 31, 2021	$ 2,131		$ 4,218,829	$ (4,473,739)	$ 34,389	$ (218,390)
Balance, shares at Dec. 31, 2021	21,316,958

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss) from continuing operations	$ (988,437)	$ (466,731)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,245	50,462
Stock-based compensation	122,500	7,993
Loan forgiveness	(20,000)
Change in fair value contingent consideration		4,875
Change in operating assets and liabilities:
Other current assets	70,000	94,180
Sales tax receivable	6,381
Prepaid expenses and other costs	(10,057)	(4,671)
Accounts payable and accrued expenses	(56,313)	(98,691)
Net cash used in in operating activities – continuing operations	(872,681)	(412,583)
Net cash provided by operating activities – discontinued operations		86,425
Net cash used in operating activities	(872,681)	(326,158)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in Volt		(175,000)
Cash paid to VoltH2 for notes receivable	(1,100,000)
Cash paid website development costs	(25,233)
Cash paid for purchase of fixed assets	(11,101)
Cash acquired in business acquisition	349,195
Cash disposed of in disposition of subsidiaries		(322,101)
Net cash used in investing activities – continuing operations	(787,139)	(497,101)
Net cash used in investing activities – discontinued operations		(21,031)
Net cash used in investing activities	(787,139)	(518,132)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from PPP notes payable		20,000
Proceeds from related party debt		580,232
Proceeds from issuance of convertible debt		75,000
Legal fees associated with financing
Repayment of convertible debt		(90,000)
Proceeds from equity financing	1,782,253	26,020
Net cash provided by financing activities – continuing operations	1,782,253	611,252
Net cash provided by (used in) financing activities – discontinued operations		(22,243)
Net cash provided by financing activities	1,782,253	589,009
Net increase (decrease) in cash and cash equivalents	122,433	(255,281)
Effect of foreign currency translation on cash	24,214	(15,237)
Cash and cash equivalents - beginning of period	7,102	277,620
Cash and cash equivalents - end of period	153,749	7,102
Supplemental disclosure of non-cash investing and financing activities
Conversion of debt and accrued interest	596,747
Conversion of First Fire convertible notes		15,460
Reclassification of deferred offering cost to additional paid in capital		$ 892

ORGANIZATION AND LINE OF BUSINE

ORGANIZATION AND LINE OF BUSINESS	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND LINE OF BUSINESS	1. ORGANIZATION AND LINE OF BUSINESS Vision Hydrogen Corporation (the “Company”) was incorporated in the state of Nevada on August 17, 2015 as H/Cell Energy Corporation and is based in Jersey City, New Jersey. The Company changed its name to Vision Hydrogen Corporation in October 2020. During the year ended December 31, 2020, the Company took significant steps to transition its hydrogen energy business to focus on hydrogen production on a scaled production plant model. During the period, the Company disposed of its interests in both PVBJ and Pride (See Note 11 “Discontinued Operations”) in order to facilitate this transition. As part of the disposition the Company provided certain post-closing support to both PVBJ and Pride through Q3 2020. On August 12, 2020, pursuant to a Seed Capital Subscription Agreement, the Company made an equity investment into VoltH2 Holdings AG (“VoltH2”), a Swiss corporation developing scalable green hydrogen production projects primarily in Europe. VoltH2 is currently planning to develop a 25MW green hydrogen production site near Vlissingen, Netherlands. The investment was for a total purchase price $ 175,000 , representing a 17.5 % equity interest in VoltH2. Effective September 30, 2020 the Company moved its principal office from Dallas, Texas to Jersey City, New Jersey. On September 29, 2020, the Company filed an amendment to and restatement of its Articles of Incorporation with the Secretary of State of the State of Nevada. Pursuant to the Amendment, the Company (i) changed its name from H/Cell Energy Corporation to Vision Hydrogen Corporation (ii) effectuated a one-for-twenty (1:20) reverse split 25,000,000 100,000,000 On October 14, 2020, the Company filed an S-1 registration statement offering up to a maximum of 12,500,000 shares of its common stock for gross proceeds of $ 2,500,000 , before deduction of commissions and offering expenses. The registration statement was declared effective on October 23, 2020. As of the date of this filing, the Company has sold all shares under the registration statement. On January 29, 2021, Judd Brammah converted his note and interest payable totaling $ 596,747 3,253 600,000 3,000,000 On November 8, 2021, we entered into a Stock Purchase Agreement (the “Purchase Agreement”) with VoltH2 Holdings AG (“VoltH2”), a Swiss corporation, and the other shareholders of VoltH2 (each, a “Seller”, and together, the “Sellers”) pursuant to which we acquired VoltH2 (the “Acquisition”). VoltH2 is a European-based developer of clean hydrogen production facilities for the supply of commercial offtake volumes of clean hydrogen to manufacturers, gas and power traders, industrial consumers, and both heavy and marine transportation sectors that have pivoted away from carbon emitting energy sources and fuels. Pursuant to the Purchase Agreement, we acquired an 84.1 15.9 100 8,409,091 1,768,182 The VoltH2 acquisition was accounted for as an asset acquisition with no step up basis due to the 15.9 15.9 8,409,098 11 1,340,426 93,840,427 At each reporting period, the Company evaluates whether there are conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company’s evaluation entails analyzing prospective operating budgets and forecasts for expectations of the Company’s cash needs and comparing those needs to the current cash and cash equivalent balances. The Company is required to make certain additional disclosures if it concludes substantial doubt exists and it is not alleviated by the Company’s plans or when its plans alleviate substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should the Company be unable to continue as a going concern. As reflected in the year-end financial statements, the Company had a net loss $ 988,437 872,681 Management has evaluated the significance of these conditions and under these circumstances These conditions raise substantial doubt about the ability to continue as a going concern.To alleviate these concerns Vision is planning multiple equity raises in 2022. The annual report has been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All inter-company transactions and balances have been eliminated upon consolidation. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Reclassification Certain prior period amounts have been reclassified to conform to current period presentation specifically as it relates to the reclassification of assets, liabilities, operating results, cash flows and the accumulated comprehensive loss as a result of the Company’s disposition of interests in our PVBJ and Pride subsidiaries. Accounts Receivable Accounts receivable are recorded when invoices are issued and are presented in the balance sheet net of the allowance for doubtful accounts. The allowance for doubtful accounts is estimated based on the Company’s historical losses, the existing economic conditions in the construction industry, and the financial stability of its customers. Accounts are written off as uncollectible after collection efforts have failed. In addition, the Company does not generally charge interest on past due accounts or require collateral. As of December 31, 2021 and 2020, there was no Comprehensive Gain/Loss Comprehensive loss consists of two components, net loss and other comprehensive loss. The Company’s other comprehensive loss is comprised of foreign currency translation adjustments. The balance of accumulated other comprehensive loss is $ 34,389 The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). For the year ended December 31 2021 the Company recorded comprehensive gain of $ 34,389 13,100 , which has been included in net loss from discontinued operations on the condensed consolidated statement of operations. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 Currency Translation The Company translates its foreign subsidiary’s assets and liabilities denominated in foreign currencies into U.S. dollars at current rates of exchange as of the balance sheet date and income and expense items at the average exchange rate for the reporting period. Translation adjustments resulting from exchange rate fluctuations are recorded in accumulated other comprehensive income. The Company records gains and losses from changes in exchange rates on transactions denominated in currencies other than each reporting location’s functional currency in net income (loss) for each period. Items included in the financial statements of each entity in the group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). For the year ended December 31, 2021, the Company recorded $ 34,389 in comprehensive gain. For the year ended December 31, 2020, the Company recorded no other comprehensive loss. The balance of comprehensive loss and accumulated comprehensive loss has been reclassified to discontinued operations as of December 31, 2020 due to the disposition of Pride on May 18, 2020. Investments The Company follows Accounting Standards Codification (“ASC”) 321-10-35-2 “Equity Securities without Readily Determinable Fair Values, to account for its ownership interest in noncontrolled entities. Under this guidance, equity securities that do not have readily determinable fair values (i.e., non-marketable equity securities and do not qualify for the practical expedient to determine the fair value at net asset value (“NAV”) are not required to be accounted for under the equity method are typically carried at cost (i.e., cost method investments) less accumulated impairment. Investments of this nature are initially recorded at cost. Income is recorded for dividends received that are distributed from net accumulated earnings of the noncontrolled entity subsequent to the date of investment. Dividends received in excess of earnings subsequent to the date of investment are considered a return of investment and are recorded as reductions in the cost of the investment. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred. Stock-Based Compensation The Company recognizes expense for its stock-based compensation based on the fair value of the awards at the time they are granted. We estimate the value of stock option awards on the date of grant using the Black-Scholes model. The determination of the fair value of stock-based payment awards on the date of grant is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, expected term, risk-free interest rate and expected dividends. The impact of forfeitures are recorded in the period in which they occur. There are no outstanding awards as of December 31, 2021. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 Website Development Costs Website development costs were for a new company website created in 2021 and is amortized over 3 years. Leases Please see note 6. Property and Equipment, and Depreciation Property and equipment are stated at cost. Depreciation is generally provided using the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the remaining term of the lease or the estimated useful life of the improvement. Repairs and maintenance that do not improve or extend the lives of the property and equipment are charged to expense as incurred. Income Taxes The Company uses the asset and liability method of accounting for income taxes pursuant to Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, Income Taxes The determination of the Company’s provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in the Company’s financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, the Company reassesses these probabilities and records any changes in the financial statements as appropriate. Accrued interest and penalties related to income tax matters are classified as a component of income tax expense. The Company recognizes and measures its unrecognized tax benefits in accordance with ASC 740. Under that guidance, management assesses the likelihood that tax positions will be sustained upon examination based on the facts, circumstances and information, including the technical merits of those positions, available at the end of each period. The measurement of unrecognized tax benefits is adjusted when new information is available, or when an event occurs that requires a change. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS, generally for the three years after they are filed. The Company’s 2020, 2019, and 2018 income tax returns are still open for examination by the taxing authorities. Asset acquisitions Asset acquisitions are measured based on their cost to us, including transaction costs incurred by us. An asset acquisition’s cost or the consideration transferred by us is assumed to be equal to the fair value of the net assets acquired. If the consideration transferred is cash, measurement is based on the amount of cash we paid to the seller, as well as transaction costs incurred by us. Consideration given in the form of nonmonetary assets, liabilities incurred or equity interests issued is measured based on either the cost to us or the fair value of the assets or net assets acquired, whichever is more clearly evident. The cost of an asset acquisition is allocated to the assets acquired based on their estimated relative fair values. We engage third-party appraisal firms to assist in the fair value determination of inventories, identifiable long-lived assets and identifiable intangible assets. Goodwill is not recognized in an asset acquisition. See note 17 for further information.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	3. RELATED PARTY TRANSACTIONS The Company has entered into agreements to indemnify its directors and executive officers, in addition to the indemnification provided for in the Company’s articles of incorporation and bylaws. These agreements, among other things, provide for indemnification of the Company’s directors and executive officers for certain expenses (including attorneys’ fees), judgments, fines and settlement amounts incurred by any such person in any action or proceeding, including any action by or in the right of the Company, arising out of such person’s services as a director or executive officer of the Company, any subsidiary of the Company or any other company or enterprise to which the person provided services at the Company’s request. The Company believes that these provisions and agreements are necessary to attract and retain qualified persons as directors and executive officers. In October 2020, the Company filed a registration statement on Form S-1 with the Securities and Exchange Commission, whereby the Company registered 12,500,000 1,000,000 There was $ 137,500 86,250 There was $ 37,221 0 On January 2, 2018 and February 8, 2019, the Company and Andrew Hidalgo (“Hidalgo”), completed a Convertible Debenture Agreement whereby Hidalgo, the Company’s Chief Executive Officer, lent us an aggregate of $ 275,000 275,000 VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 The Company recorded a $ 395,000 As a result of these changes, management determined debt extinguishment which was applied and the new notes were recorded at their fair value resulting in a discount of approximately $ 40,000 May 18, 2020 Purchase and Sale Agreement On May 18, 2020, the Company’s Board of Directors authorized the Company, in accordance with Nevada Statute 78.565, to complete and execute the May 18, 2020 Purchase and Sale Agreement between the Company and Turquino providing for the Company’s sale of 100% of Pride’s outstanding stock Pride to Turquino in return for Turquino’s assumption of the Hidalgo Notes and the Doyle Notes and the debt obligations and accrued interest related thereto (the “Agreement”). In conjunction therewith, Hidalgo and Doyle assigned the Notes to Turquino, at which time Turquino became responsible for the debt obligations upon the Notes. The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations. Pursuant to Nevada Statute Section 78.565, approval of the Agreement only required the approval of the board of directors and did not require shareholder approval. The Company obtained a valuation of the fair market value of Pride from an independent third party which valued Pride at $425,000 On June 19, 2020, the Company entered into a Promissory Note with Judd Brammah, a director of the Company, for a principal amount up to $ 230,332 6 June 19, 2021 Effective July 17, 2020, Judd Brammah lent the Company $ 50,000 6 June 19, 2021 Effective July 22, 2020, Judd Brammah lent the Company $ 299,900 6 June 19, 2021 16,515 no On January 29, 2021, Judd Brammah converted his note and interest payable totaling $ 596,747 3,253 600,000 3,000,000 On November 8, 2021 Andrew Hidalgo, our former Chief Executive Officer, has been appointed as our Senior Vice-President. Mr. Hidalgo also resigned as a director. Also on November 8, 2021, the Company entered into a services agreement (the “Turquino Services Agreement”) with Turquino Equity LLC providing for payment of $ 25,000 On November 8, 2021, we entered into a Stock Purchase Agreement (the “Purchase Agreement”) with VoltH2 Holdings AG (“VoltH2”), a Swiss corporation, and the other shareholders of VoltH2 (each, a “Seller”, and together, the “Sellers”) pursuant to which we acquired VoltH2 (the “Acquisition”). First Finance Limited Europe which is an investment firm of which co-CEO Andrew Hromyk is a principal owned 725,000 Andre Jurres is a director of the IT consulting company Diablo ICT B.V. For the year ended December 31, 2021 Volt H2 paid Diablo $ 7,860

SIGNIFICANT CONCENTRATIONS OF C

SIGNIFICANT CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2021
Risks and Uncertainties [Abstract]
SIGNIFICANT CONCENTRATIONS OF CREDIT RISK	4. SIGNIFICANT CONCENTRATIONS OF CREDIT RISK Cash is maintained at an authorized deposit taking institution (bank) incorporated in the United States and The Netherlands is insured by the U.S. Federal Deposit Insurance Corporation and the Dutch Central Bank up to $ 250,000 114,000

MAJOR CUSTOMERS

MAJOR CUSTOMERS	12 Months Ended
	Dec. 31, 2021
Major Customers
MAJOR CUSTOMERS	5. MAJOR CUSTOMERS Due to the sale of Pride and PVBJ the Company had no major customers for the year ended December 31, 2021 or 2020 VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases
LEASES	6. LEASES Operating Leases For leases with a term of 12 months or less, the Company is permitted to make and has made an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities, and we recognize lease expense for such leases on a straight-line basis over the lease term. The Company maintains its principal office at 95 Christopher Columbus Drive, 16 th 99 Right of use assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease right of use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease right of use asset also excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. In determining the discount rate to use in calculating the present value of lease payments, the Company estimates the rate of interest it would pay on a collateralized loan with the same payment terms as the lease by utilizing bond yields traded in the secondary market to determine the estimated cost of funds for the particular tenor. Upon the purchase of Volt on November 8, 2021 the Company acquired a lease for new office space in the Netherlands, for a term of three years. The Company analyzed this lease and determined that this agreement meets the definition of a lease under ASU 2016-02 as it provides management with the exclusive right to direct the use of and obtain substantially all of the economic benefits from the identified leased asset, which is the office space. Management also analyzed the terms of this arrangement and concluded it should be classified as an operating lease, as none of the criteria were met for finance lease classification. As there was only one identified asset, no allocation of the lease payments was deemed necessary. Management did not incur any initial direct costs associated with this lease. As of the commencement date, a right of use asset and lease liability of $ 102,331 4 The future minimum payments on operating leases for each of the next three years and in the aggregate amount to the following: SCHEDULE OF OPERATING LEASES PAYMENTS 2022 $ 43,500 2023 43,500 2024 39,875 Total lease payments 126,875 Less: present value discount (20,255 ) Total operating lease liabilities $ 106,620 The weighted-average remaining term of the Company’s operating leases was 2.8 4 Rent expense for the years ended December 31, 2021 and 2020 was $ 5,474 1,319 As of December 31, 2020, the Company had no operating leases. Finance Leases As of December 31, 2021 and December 31, 2020, the Company had no finance leases.

STOCK OPTIONS AWARDS AND GRANTS

STOCK OPTIONS AWARDS AND GRANTS	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS AWARDS AND GRANTS	7. STOCK OPTIONS AWARDS AND GRANTS On May 12, 2021 and November 12, 2021 directors Michael Doyle and Charles Benton were each awarded 2,500 A summary of the stock grant activity and related information is as follows: SCHEDULE OF STOCK GRANT ACTIVITY Shares Share Price Value May 12, 2021 Grants 5,000 $ 15.00 $ 75,000 November 12, 2021 Grants 5,000 $ 9.50 $ 47,500 Total 10,000 - $ 122,500 As of December 31, 2021, there was no VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
SEGMENT INFORMATION	8. SEGMENT INFORMATION Prior to the disposition of Pride and PVBJ, the Company’s business was organized into two reportable segments: renewable systems integration revenue and non-renewable systems integration revenue. Due to the sale of both Pride and PVBJ (See Note 11 ‘Discontinued Operations’) the Company operates in only one reportable segment. Please refer to the Management’s Discussion and Analysis for further detail.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	9. NOTES PAYABLE QRIDA Loan On May 6, 2020, the Company entered into a loan for $ 160,410 with the Queensland Rural and Industry Development Authority. (“QRIDA”) The interest rate was 2.5 % with a term of ten years and the first year being interest free. Through the disposition of Pride, the Company no longer has this loan as a liability on its balance sheet as of December 31, 2020. 2020 Convertible Note Financing On January 15, 2020, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with FirstFire, pursuant to which the Company issued a $ 85,250 77,500 7,750 2,500 On June 18, 2020, the Company and FirstFire entered into a settlement agreement whereby both the 2019 Note and 2020 Note were cancelled and all remaining amounts due under the above notes were settled for $ 90,000 The Company incurred $ 2,289 7,438 19,953 171,203 The Notes were cancelled, and all remaining contractual obligations there under were extinguished under terms of a Settlement and Release Agreement which resulted in a gain on the statement of operations of $ 81,203 Paycheck Protection Program Loan On May 5, 2020, the Company entered into a term note with Comerica Bank, with a principal amount of $ 20,000 The PPP Term Note bears interest at a fixed annual rate of 1.00 The PPP Term Note is unsecured and guaranteed by the United States Small Business Administration. On January 21, 2021, the PPP Term Note was fully forgiven and as a result, the Company recorded a gain on the forgiveness in accordance with ASC-470. Director Related Party Note On June 19, 2020, the Company entered into a promissory note with Judd Brammah, a director of the Company, for the principal amount up to $ 230,332 6 The entire principal and interest upon the promissory note are due on June 19, 2021 VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 Effective July 17, 2020, Judd Brammah lent the Company $ 50,000 6 628 Effective July 22, 2020, Judd Brammah lent the Company $ 299,900 6 On January 29, 2021, Judd Brammah converted his note and interest payable totaling $ 596,747 3,253 600,000 3,000,000

CAPITAL RAISE

CAPITAL RAISE	12 Months Ended
	Dec. 31, 2021
Capital Raise
CAPITAL RAISE	10. CAPITAL RAISE On July 9, 2019, t he Company entered into an equity financing agreement with GHS Investments LLC (the “GHS Financing Agreement”); in connection therewith, the Company filed a Form S-1 Registration Statement (the “S-1”) registering up to 1,750 In October 2020, the Company filed a registration statement on Form S-1 with the Securities and Exchange Commission, whereby the Company registered 12,500,000 shares of its common stock for sale as a company offering. The registration statement was declared effective in October 2020. The Company sold a total of 12,500,000 shares of Common Stock in January 2021 for total consideration of $ 2,500,000 . The consideration consisted of $ 596,747 of debt converted to equity (see Note 19) and gross cash proceeds of $ 1,903,253 . The Company incurred $ 70,000 of legal fees and a $ 51,000 consulting fee in connection with the capital raise.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	11. DISCONTINUED OPERATIONS Sale of PVBJ On April 21, 2020, the Company’s Board of Directors authorized its resale of PVBJ pursuant to the following terms: (a) the outstanding $ 221,800 Sale of Pride On May 18, 2020, the Company executed a Purchase and Sale Agreement with Turquino providing for its sale of 100 The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $ 600,000 There were no discontinued operations for the year ended December 31, 2021. The results of discontinued operations for the year ended December 31, 2020 are as follows: SCHEDULE OF DISCONTINUED OPERATIONS Year Ended PVBJ Revenue Sales $ 722,786 Total revenue 722,786 Cost of goods sold Direct costs 560,328 Total cost of goods sold $ 560,328 Selling, general and administrative 230,807 Net income (loss) for period $ (68,349 ) VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 Year ended December 31, 2020 Pride Revenue Sales $ 1,474,460 Total revenue 1,474,460 Cost of goods sold Direct costs 1,121,121 Total cost of goods sold $ 1,121,121 Selling, general and administrative 440,396 Net income (loss) for period $ (87,057 ) Gain (loss) from discontinued operations: SCHEDULE OF GAIN/LOSS ON DISCONTINUED OPERATIONS Results from discontinued operations $ (155,406 ) Loss on disposal of assets (789,425 ) Loss from discontinued operations $ (944,831 )

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2021
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	12. RECENT ACCOUNTING PRONOUNCEMENTS In February 2016, the FASB issued ASU 2016-02 and issued subsequent amendments to the initial guidance thereafter. This ASU requires an entity to recognize a right of use asset and lease liability for all leases with terms of more than 12 months. Recognition, measurement and presentation of expenses will depend on classification of the underlying lease as either finance or operating. Similar modifications have been made to lessor accounting in-line with revenue recognition guidance. The amendments also require certain quantitative and qualitative disclosures about leasing arrangements. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The new standard was effective for the Company on January 1, 2019. Entities are required to adopt ASU 2016-02 using a modified retrospective transition method. Full retrospective transition is prohibited. The guidance permits an entity to apply the standard’s transition provisions at either the beginning of the earliest comparative period presented in the financial statements or the beginning of the period of adoption (i.e., on the effective date). The Company adopted the new standard on its effective date. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (ASC 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 simplifies the accounting for nonemployee share-based payment transactions. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The new standard will become effective for the Company beginning January 1, 2019, with early adoption permitted. The Company has adopted this standard and has no impact on its consolidated financial statements and disclosures. In August 2018, the FASB issue ASU 2018-13, Fair Value Measurement (ASC 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements for fair value measurements by removing, modifying, or adding certain disclosures. The new standard will become effective for the Company January 1, 2020, with early adoption permitted. The Company has adopted this standard and has no impact on its consolidated financial statements and disclosures. In January 2020, the FASB issued ASU 2020-01, Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivative and Hedging (Topic 815), which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. The Company has adopted this standard and there is no impact on the current financial statements. 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. This ASU amends the guidance on convertible instruments and the derivatives scope exception for contracts in an entity’s own equity, and also improves and amends the related EPS guidance for both Subtopics. The ASU will be effective for annual reporting periods after December 15, 2021 and interim periods within those annual periods and early adoption is permitted. The Company has not yet adopted this standard and there is no impact expected on the current financial statements. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2021
Investments, All Other Investments [Abstract]
INVESTMENTS	13. INVESTMENTS On August 12, 2020, pursuant to a Seed Capital Subscription Agreement, the Company made an equity investment of 175,000 175,000 16% The remaining equity interest of VoltH2 was acquired November 8, 2021 resulting in consolidation accounting see Note 7.

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
NOTES RECEIVABLE	14. NOTES RECEIVABLE Effective June 7, 2021, we loaned VoltH2 $ 100,000 16% Effective June 28, 2021, we loaned VoltH2 $ 500,000 16% Effective August 25, 2021, we loaned VoltH2 $ 500,000 Effective August 25, 2021, we entered into an amendment (the “June 7 Amendment”) to a promissory note issued to VoltH2 on June 7, 2021 (The “June 7 Note”), pursuant to which the Payment Date (as defined in the June 7 Note) was changed from September 1, 2021 to November 1, 2021. Our Board of Directors approved the foregoing amendment. Effective August 25, 2021, we entered into an amendment (the “June 28 Amendment”) to a promissory note issued to VoltH2 on June 28, 2021 (The “June 28 Note”), pursuant to which the Payment Date (as defined in the June 28 Note) was changed from September 1, 2021 to November 1, 2021. Our Board of Directors approved the foregoing amendment. All note receivables referenced above are netted out in the consolidation due to 100

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES The Company uses the asset and liability method of accounting for income taxes pursuant to Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, Income Taxes VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 The determination of the Company’s provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in the Company’s financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, the Company reassesses these probabilities and records any changes in the financial statements as appropriate. Accrued interest and penalties related to income tax matters are classified as a component of income tax expense. The Company recognizes and measures its unrecognized tax benefits in accordance with ASC 740. Under that guidance, management assesses the likelihood that tax positions will be sustained upon examination based on the facts, circumstances and information, including the technical merits of those positions, available at the end of each period. The measurement of unrecognized tax benefits is adjusted when new information is available, or when an event occurs that requires a change. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS, generally for the three years after they are filed. The Company’s 2020, 2019 and 2018 income tax returns are still open for examination by the taxing authorities. The components of income tax expense (benefit) from continuing operations are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2021 2020 Year Ended December 31, 2021 2020 Current U.S. Federal $ - $ - U.S. State and local - - Netherlands - - Total current - - 2021 2020 Year Ended December 31, 2021 2020 Deferred U.S. Federal $ - $ - U.S. State and local - - Netherlands - - Total deferred - - Total income tax expense - - At December 31, 2021 and 2020, the C 871,374 1,050,000 1,230,092 1,050,000 180,092 Significant components of deferred tax assets from continuing operations at December 31, 2021 and 2020 were as follows: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS 2021 2020 December 31, 2021 2020 Deferred tax assets: Net operating loss carryforward 518,669 373,000 Capital loss carryforward 833,923 677,000 Share-based compensation (122,500 ) - Gross deferred tax asset 1,230,092 1,050,000 Less: valuation allowance (1,230,092 ) (1,050,000 ) Net deferred tax assets - -

INCOME (LOSS) PER SHARE

INCOME (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2021
Loss per share (attributable to common shareholders)
INCOME (LOSS) PER SHARE	16. INCOME (LOSS) PER SHARE The following table sets forth the information needed to compute basic loss per share. There are no dilutive securities. Continuing Operations: SCHEDULE OF COMPUTE BASIC AND DILUTED LOSS PER SHARE CONTINUED AND DISCONTINUED Year Ended Year Ended Net (loss) from continuing operations $ (988,437 ) $ (466,731 ) Weighted average common shares outstanding 13,217,639 394,197 Basic net loss per share $ (0.07 ) $ (1.18 ) Discontinued Operations: Year Ended Year Ended Net loss $ - $ (944,831 ) Weighted average common shares outstanding 13,217,639 394,197 Basic net loss per share $ 0.0 $ (3.58 ) Comprehensive loss attributable to common shareholders: SCHEDULE OF COMPREHENSIVE LOSS TABLE TEXT BLOCK Year Ended Year Ended Net comprehensive loss attributable to common shareholders $ (94,794,475 ) $ (1,411,562 ) Weighted average common shares outstanding 13,217,639 394,197 Basic net loss per share $ (7.17 ) $ (0.00 ) VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020

BUSINESS ACQUISITION

BUSINESS ACQUISITION	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
BUSINESS ACQUISITION	17. BUSINESS ACQUISITION On November 8, 2021, we entered into a Stock Purchase Agreement (the “Purchase Agreement”) with VoltH2 Holdings AG (“VoltH2”), a Swiss corporation, and the other shareholders of VoltH2 (each, a “Seller”, and together, the “Sellers”) pursuant to which we acquired VoltH2 (the “Acquisition”). VoltH2 is a European-based developer of clean hydrogen production facilities for the supply of commercial offtake volumes of clean hydrogen to manufacturers, gas and power traders, industrial consumers, and both heavy and marine transportation sectors that have pivoted away from carbon emitting energy sources and fuels. Pursuant to the Purchase Agreement, we acquired an 84.1% interest of VoltH2, and together with our existing 15.9% ownership interest, we now own 100% of VoltH2. The Acquisition was completed in exchange for 8,409,091 shares of our common stock (the “Consideration Shares”). The market price of the shares were $ 11 In connection with the Acquisition, we also entered into an indemnification escrow agreement (the “Escrow Agreement”) with one of the Sellers providing for the periodic release of up to 1,768,182 of the Consideration Shares (the “Escrowed Shares”) and a pledge and security agreement (the “Pledge and Security Agreement”) to grant to us a continuing security interest in the Escrowed Shares to secure such Seller’s indemnity obligations under the Purchase Agreement. The VoltH2 acquisition was accounted for as an asset acquisition with no step up basis due to the 15.9 8,409,0981 11 1,340,426 93,840,427 For the year ended December 31, 2021, acquisition related costs for the Company were minimal, and are included in general and administration expenses. Pro forma results for Vision. giving effect to the Volt. acquisition The following pro forma financial information presents the combined results of operations of Volt and the Company for the year ended December 31, 2021 and 2020. The pro forma financial information presents the results as if the acquisition had occurred as of the beginning of 2021 and 2020. The unaudited pro forma results presented include amortization charges for acquired intangible assets, interest expense and stock-based compensation expense. Pro forma financial information is presented for informational purposes and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place as of the beginning of 2021. SCHEDULE OF PRO FORMA FINANCIAL INFORMATION Year Ended Year Ended Revenues $ - $ - Net income (loss) $ (2,798,673 ) $ (1,735,647 ) Net income per share: Basic $ (0.16 ) $ (4.40 )

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	18. PROPERTY AND EQUIPMENT At December 31, 2021 and December 31, 2020, property and equipment were comprised of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2021 December 31, 2020 Furniture and fixtures ( 5 7 $ - $ - Machinery and equipment ( 5 7 - - Computer and software ( 3 5 22,932 - Auto and truck ( 5 7 - - Leasehold improvements (life of lease) - - Property and equipment gross 22,932 - Less accumulated depreciation - - Property and equipment net $ 22,932 $ - There was no

WEBSITE DEVELOPMENT COSTS

WEBSITE DEVELOPMENT COSTS	12 Months Ended
	Dec. 31, 2021
Website Development Costs
WEBSITE DEVELOPMENT COSTS	19. WEBSITE DEVELOPMENT COSTS The tables below present a reconciliation of the Company’s website development costs: SCHEDULE OF WEBSITE DEVELOPMENT COSTS Balance at January 1, 2021 $ - Purchases 28,847 Amortization (3,254 ) Balance at December 31, 2021 $ 25,233

SALES TAX RECEIVABLE

SALES TAX RECEIVABLE	12 Months Ended
	Dec. 31, 2021
Sales Tax Receivable
SALES TAX RECEIVABLE	20. SALES TAX RECEIVABLE The tables below present a reconciliation of the Company’s sales tax receivable: SCHEDULE OF SALES TAX RECEIVABLE Balance at January 1, 2021 $ - Sales tax receivable 60,613 Balance at December 31, 2021 $ 60,613

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	21. SUBSEQUENT EVENTS On March 7, 2022, we, through our wholly owned subsidiary, entered into a services agreement (the “Services Agreement”) with Volt Energy B.V., a shareholder of 8.3% 225,000 244,125 112,500 122,063

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All inter-company transactions and balances have been eliminated upon consolidation. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
Reclassification	Reclassification Certain prior period amounts have been reclassified to conform to current period presentation specifically as it relates to the reclassification of assets, liabilities, operating results, cash flows and the accumulated comprehensive loss as a result of the Company’s disposition of interests in our PVBJ and Pride subsidiaries.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded when invoices are issued and are presented in the balance sheet net of the allowance for doubtful accounts. The allowance for doubtful accounts is estimated based on the Company’s historical losses, the existing economic conditions in the construction industry, and the financial stability of its customers. Accounts are written off as uncollectible after collection efforts have failed. In addition, the Company does not generally charge interest on past due accounts or require collateral. As of December 31, 2021 and 2020, there was no
Comprehensive Gain/Loss	Comprehensive Gain/Loss Comprehensive loss consists of two components, net loss and other comprehensive loss. The Company’s other comprehensive loss is comprised of foreign currency translation adjustments. The balance of accumulated other comprehensive loss is $ 34,389 The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). For the year ended December 31 2021 the Company recorded comprehensive gain of $ 34,389 13,100 , which has been included in net loss from discontinued operations on the condensed consolidated statement of operations. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020
Currency Translation	Currency Translation The Company translates its foreign subsidiary’s assets and liabilities denominated in foreign currencies into U.S. dollars at current rates of exchange as of the balance sheet date and income and expense items at the average exchange rate for the reporting period. Translation adjustments resulting from exchange rate fluctuations are recorded in accumulated other comprehensive income. The Company records gains and losses from changes in exchange rates on transactions denominated in currencies other than each reporting location’s functional currency in net income (loss) for each period. Items included in the financial statements of each entity in the group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional and reporting currency of the Company is the United States Dollar (“U.S. Dollar”). For the year ended December 31, 2021, the Company recorded $ 34,389 in comprehensive gain. For the year ended December 31, 2020, the Company recorded no other comprehensive loss. The balance of comprehensive loss and accumulated comprehensive loss has been reclassified to discontinued operations as of December 31, 2020 due to the disposition of Pride on May 18, 2020.
Investments	Investments The Company follows Accounting Standards Codification (“ASC”) 321-10-35-2 “Equity Securities without Readily Determinable Fair Values, to account for its ownership interest in noncontrolled entities. Under this guidance, equity securities that do not have readily determinable fair values (i.e., non-marketable equity securities and do not qualify for the practical expedient to determine the fair value at net asset value (“NAV”) are not required to be accounted for under the equity method are typically carried at cost (i.e., cost method investments) less accumulated impairment. Investments of this nature are initially recorded at cost. Income is recorded for dividends received that are distributed from net accumulated earnings of the noncontrolled entity subsequent to the date of investment. Dividends received in excess of earnings subsequent to the date of investment are considered a return of investment and are recorded as reductions in the cost of the investment. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes expense for its stock-based compensation based on the fair value of the awards at the time they are granted. We estimate the value of stock option awards on the date of grant using the Black-Scholes model. The determination of the fair value of stock-based payment awards on the date of grant is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, expected term, risk-free interest rate and expected dividends. The impact of forfeitures are recorded in the period in which they occur. There are no outstanding awards as of December 31, 2021. VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020
Website Development Costs	Website Development Costs Website development costs were for a new company website created in 2021 and is amortized over 3 years.
Leases	Leases Please see note 6.
Property and Equipment, and Depreciation	Property and Equipment, and Depreciation Property and equipment are stated at cost. Depreciation is generally provided using the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the remaining term of the lease or the estimated useful life of the improvement. Repairs and maintenance that do not improve or extend the lives of the property and equipment are charged to expense as incurred.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes pursuant to Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, Income Taxes The determination of the Company’s provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in the Company’s financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, the Company reassesses these probabilities and records any changes in the financial statements as appropriate. Accrued interest and penalties related to income tax matters are classified as a component of income tax expense. The Company recognizes and measures its unrecognized tax benefits in accordance with ASC 740. Under that guidance, management assesses the likelihood that tax positions will be sustained upon examination based on the facts, circumstances and information, including the technical merits of those positions, available at the end of each period. The measurement of unrecognized tax benefits is adjusted when new information is available, or when an event occurs that requires a change. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS, generally for the three years after they are filed. The Company’s 2020, 2019, and 2018 income tax returns are still open for examination by the taxing authorities.
Asset acquisitions	Asset acquisitions Asset acquisitions are measured based on their cost to us, including transaction costs incurred by us. An asset acquisition’s cost or the consideration transferred by us is assumed to be equal to the fair value of the net assets acquired. If the consideration transferred is cash, measurement is based on the amount of cash we paid to the seller, as well as transaction costs incurred by us. Consideration given in the form of nonmonetary assets, liabilities incurred or equity interests issued is measured based on either the cost to us or the fair value of the assets or net assets acquired, whichever is more clearly evident. The cost of an asset acquisition is allocated to the assets acquired based on their estimated relative fair values. We engage third-party appraisal firms to assist in the fair value determination of inventories, identifiable long-lived assets and identifiable intangible assets. Goodwill is not recognized in an asset acquisition. See note 17 for further information.

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases
SCHEDULE OF OPERATING LEASES PAYMENTS	The future minimum payments on operating leases for each of the next three years and in the aggregate amount to the following: SCHEDULE OF OPERATING LEASES PAYMENTS 2022 $ 43,500 2023 43,500 2024 39,875 Total lease payments 126,875 Less: present value discount (20,255 ) Total operating lease liabilities $ 106,620

STOCK OPTIONS AWARDS AND GRAN_2

STOCK OPTIONS AWARDS AND GRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
SCHEDULE OF STOCK GRANT ACTIVITY	A summary of the stock grant activity and related information is as follows: SCHEDULE OF STOCK GRANT ACTIVITY Shares Share Price Value May 12, 2021 Grants 5,000 $ 15.00 $ 75,000 November 12, 2021 Grants 5,000 $ 9.50 $ 47,500 Total 10,000 - $ 122,500

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	SCHEDULE OF DISCONTINUED OPERATIONS Year Ended PVBJ Revenue Sales $ 722,786 Total revenue 722,786 Cost of goods sold Direct costs 560,328 Total cost of goods sold $ 560,328 Selling, general and administrative 230,807 Net income (loss) for period $ (68,349 ) VISION HYDROGEN CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2021 AND 2020 Year ended December 31, 2020 Pride Revenue Sales $ 1,474,460 Total revenue 1,474,460 Cost of goods sold Direct costs 1,121,121 Total cost of goods sold $ 1,121,121 Selling, general and administrative 440,396 Net income (loss) for period $ (87,057 )
SCHEDULE OF GAIN/LOSS ON DISCONTINUED OPERATIONS	Gain (loss) from discontinued operations: SCHEDULE OF GAIN/LOSS ON DISCONTINUED OPERATIONS Results from discontinued operations $ (155,406 ) Loss on disposal of assets (789,425 ) Loss from discontinued operations $ (944,831 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)	The components of income tax expense (benefit) from continuing operations are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) 2021 2020 Year Ended December 31, 2021 2020 Current U.S. Federal $ - $ - U.S. State and local - - Netherlands - - Total current - - 2021 2020 Year Ended December 31, 2021 2020 Deferred U.S. Federal $ - $ - U.S. State and local - - Netherlands - - Total deferred - - Total income tax expense - -
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS	Significant components of deferred tax assets from continuing operations at December 31, 2021 and 2020 were as follows: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS 2021 2020 December 31, 2021 2020 Deferred tax assets: Net operating loss carryforward 518,669 373,000 Capital loss carryforward 833,923 677,000 Share-based compensation (122,500 ) - Gross deferred tax asset 1,230,092 1,050,000 Less: valuation allowance (1,230,092 ) (1,050,000 ) Net deferred tax assets - -

INCOME (LOSS) PER SHARE (Tables

INCOME (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Loss per share (attributable to common shareholders)
SCHEDULE OF COMPUTE BASIC AND DILUTED LOSS PER SHARE CONTINUED AND DISCONTINUED	The following table sets forth the information needed to compute basic loss per share. There are no dilutive securities. Continuing Operations: SCHEDULE OF COMPUTE BASIC AND DILUTED LOSS PER SHARE CONTINUED AND DISCONTINUED Year Ended Year Ended Net (loss) from continuing operations $ (988,437 ) $ (466,731 ) Weighted average common shares outstanding 13,217,639 394,197 Basic net loss per share $ (0.07 ) $ (1.18 ) Discontinued Operations: Year Ended Year Ended Net loss $ - $ (944,831 ) Weighted average common shares outstanding 13,217,639 394,197 Basic net loss per share $ 0.0 $ (3.58 )
SCHEDULE OF COMPREHENSIVE LOSS TABLE TEXT BLOCK	Comprehensive loss attributable to common shareholders: SCHEDULE OF COMPREHENSIVE LOSS TABLE TEXT BLOCK Year Ended Year Ended Net comprehensive loss attributable to common shareholders $ (94,794,475 ) $ (1,411,562 ) Weighted average common shares outstanding 13,217,639 394,197 Basic net loss per share $ (7.17 ) $ (0.00 )

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF PRO FORMA FINANCIAL INFORMATION	SCHEDULE OF PRO FORMA FINANCIAL INFORMATION Year Ended Year Ended Revenues $ - $ - Net income (loss) $ (2,798,673 ) $ (1,735,647 ) Net income per share: Basic $ (0.16 ) $ (4.40 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	At December 31, 2021 and December 31, 2020, property and equipment were comprised of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2021 December 31, 2020 Furniture and fixtures ( 5 7 $ - $ - Machinery and equipment ( 5 7 - - Computer and software ( 3 5 22,932 - Auto and truck ( 5 7 - - Leasehold improvements (life of lease) - - Property and equipment gross 22,932 - Less accumulated depreciation - - Property and equipment net $ 22,932 $ -

WEBSITE DEVELOPMENT COSTS (Tabl

WEBSITE DEVELOPMENT COSTS (Tables)	12 Months Ended
	Dec. 31, 2021
Website Development Costs
SCHEDULE OF WEBSITE DEVELOPMENT COSTS	The tables below present a reconciliation of the Company’s website development costs: SCHEDULE OF WEBSITE DEVELOPMENT COSTS Balance at January 1, 2021 $ - Purchases 28,847 Amortization (3,254 ) Balance at December 31, 2021 $ 25,233

SALES TAX RECEIVABLE (Tables)

SALES TAX RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
Sales Tax Receivable
SCHEDULE OF SALES TAX RECEIVABLE	The tables below present a reconciliation of the Company’s sales tax receivable: SCHEDULE OF SALES TAX RECEIVABLE Balance at January 1, 2021 $ - Sales tax receivable 60,613 Balance at December 31, 2021 $ 60,613

ORGANIZATION AND LINE OF BUSI_2

ORGANIZATION AND LINE OF BUSINESS (Details Narrative) - USD ($)	Jan. 29, 2021	Oct. 14, 2020	Sep. 29, 2020	Aug. 12, 2020	Jan. 31, 2021	Oct. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Nov. 08, 2021	Sep. 28, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Reverse stock split of issued and outstanding share of common stock			one-for-twenty (1:20) reverse split
Common stock, authorized shares			100,000,000				100,000,000	100,000,000		25,000,000
Sale of Stock, Number of Shares Issued in Transaction		12,500,000			12,500,000	12,500,000
Sale of Stock, Consideration Received on Transaction		$ 2,500,000			$ 2,500,000
Net Income (Loss) Attributable to Parent							$ 988,437	$ 1,411,562
Net Cash Provided by (Used in) Operating Activities							$ 872,681	$ 326,158
VoltH2 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Onwership percentage							100.00%
Pursant Purchase Agreement [Member] | VoltH2 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Onwership percentage							15.90%
Interest							84.10%
Stock issued during period shares acquisitions							8,409,091
Escrow Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period shares acquisitions							1,768,182
Judd Brammah [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Value of debt converted	$ 600,000
Debt instrument converted shares	3,000,000
Judd Brammah [Member] | Promissory Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Note and interest payable converted amount	$ 596,747
Cash payment of debt	3,253
Value of debt converted	$ 600,000
Debt instrument converted shares	3,000,000
VoltH2 Holdings AG [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to Acquire Investments				$ 175,000
Onwership percentage				17.50%
Volt H 2 Acquisition [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Onwership percentage							15.90%
Stock Issued During Period, Shares, Conversion of Convertible Securities							8,409,098
Closing maket price									$ 11
Net assets							$ 1,340,426
Consideration transferred transaction cost							$ 93,840,427

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0	$ 0
Accumulated other comprehensive gain	34,389
Foreign currency translation adjustment	34,389
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent		13,100
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	$ (34,389)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

Nov. 08, 2021

Jan. 29, 2021

Oct. 14, 2020

Jul. 22, 2020

Jul. 17, 2020

Jun. 19, 2020

May 18, 2020

Jan. 31, 2021

Oct. 31, 2020

Dec. 31, 2021

Dec. 31, 2020

Oct. 30, 2020

Feb. 08, 2019

Jan. 02, 2018

Sale of stock, shares

12,500,000

12,500,000

12,500,000

Debt discount

$ 395,000

Debt extinguishment discount

40,000

Accrued interest

0

$ 16,515

Judd Brammah [Member]

Value of debt converted

$ 600,000

Debt instrument converted shares

3,000,000

Hidalgo [Member]

Officers compensation

$ 25,000

Promissory Note [Member] | Judd Brammah [Member]

Convertible debentures, principal amount

$ 299,900

$ 50,000

$ 230,332

Convertible debentures interest rate, percentage

6.00%

6.00%

6.00%

Debt instrument maturity date

Jun. 19, 2021

Jun. 19, 2021

Jun. 19, 2021

Note and interest payable converted amount

$ 596,747

Cash payment of debt

3,253

Value of debt converted

$ 600,000

Debt instrument converted shares

3,000,000

Convertible Debenture Agreement [Member] | Hidalgo Notes [Member]

Convertible debentures, principal amount

$ 275,000

$ 275,000

Convertible Debenture Agreement [Member] | Doyle Notes [Member]

Convertible debentures, principal amount

$ 275,000

$ 275,000

Sale Agreement [Member]

Purchase and sale agreement, description

the Company’s Board of Directors authorized the Company, in accordance with Nevada Statute 78.565, to complete and execute the May 18, 2020 Purchase and Sale Agreement between the Company and Turquino providing for the Company’s sale of 100% of Pride’s outstanding stock Pride to Turquino in return for Turquino’s assumption of the Hidalgo Notes and the Doyle Notes and the debt obligations and accrued interest related thereto (the “Agreement”). In conjunction therewith, Hidalgo and Doyle assigned the Notes to Turquino, at which time Turquino became responsible for the debt obligations upon the Notes. The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations. Pursuant to Nevada Statute Section 78.565, approval of the Agreement only required the approval of the board of directors and did not require shareholder approval. The Company obtained a valuation of the fair market value of Pride from an independent third party which valued Pride at $425,000

First Finance Limited [Member]

Shares, Issued

725,000

1,000,000

Turquino Equity LLC [Member]

Management Fee Expense

137,500

86,250

Volt Energy BV [Member]

Management Fee Expense

37,221

$ 0

Diablo I C T B V [Member]

Payment for service fee

$ 7,860

SIGNIFICANT CONCENTRATIONS OF_2

SIGNIFICANT CONCENTRATIONS OF CREDIT RISK (Details Narrative)	Dec. 31, 2021USD ($)
Risks and Uncertainties [Abstract]
Cash, FDIC Insured Amount	$ 250,000
Deposits dutch central bank insured	$ 114,000

SCHEDULE OF OPERATING LEASES PA

SCHEDULE OF OPERATING LEASES PAYMENTS (Details) - USD ($)	Dec. 31, 2021	Nov. 08, 2021	Dec. 31, 2020
Leases
2022	$ 43,500
2023	43,500
2024	39,875
Total lease payments	126,875
Less: present value discount	(20,255)
Total operating lease liabilities	$ 106,620	$ 102,331	$ 0

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Nov. 08, 2021
Leases
Lease cost, per month	$ 99
Right of use asset		$ 106,620		$ 102,331
Lease Liability		$ 106,620	0	$ 102,331
Operating lease, discount rate		4.00%		4.00%
Operating lease, term of contract		2 years 9 months 18 days
Rent expense		$ 5,474	1,319
Finance Lease, Liability			$ 0

SCHEDULE OF STOCK GRANT ACTIVIT

SCHEDULE OF STOCK GRANT ACTIVITY (Details)	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares | shares	10,000
Share Price | $ / shares
Value | $	$ 122,500
May 12, 2021 Grants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares | shares	5,000
Share Price | $ / shares	$ 15
Value | $	$ 75,000
November 12, 2021 Grants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares | shares	5,000
Share Price | $ / shares	$ 9.50
Value | $	$ 47,500

STOCK OPTIONS AWARDS AND GRAN_3

STOCK OPTIONS AWARDS AND GRANTS (Details Narrative) - USD ($)	Nov. 12, 2021	May 12, 2021	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock options award shares			10,000
Unrecognized compensation expense			$ 0
Director [Member] | Michael Doyle [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock options award shares	2,500	2,500
Director [Member] | Charles Benton [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock options award shares	2,500	2,500

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Jan. 29, 2021

Jul. 22, 2020

Jul. 17, 2020

Jun. 19, 2020

Jun. 18, 2020

May 06, 2020

May 05, 2020

Jan. 15, 2020

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

May 20, 2020

Short-term Debt [Line Items]

Gross proceeds from notes payable

$ 20,000

Debt, original issue discount

395,000

Gain (loss) on extinguishment of debt

81,203

Judd Brammah [Member]

Short-term Debt [Line Items]

Interest payable

$ 596,747

Cash payments

3,253

Debt converted of shares, value

$ 600,000

Debt converted of shares

3,000,000

Securities Purchase Agreement [Member] | FirstFire Global Opportunities Fund LLC [Member] | Settlement of Both 2019 and 2020 Notes [Member]

Short-term Debt [Line Items]

Settled amount

$ 90,000

Settlement and Release Agreement [Member]

Short-term Debt [Line Items]

Gain (loss) on extinguishment of debt

81,203

QRIDA Loan [Member]

Short-term Debt [Line Items]

Proceeds from Loans

$ 160,410

Debt instrument, interest rate

2.50%

Debt Instrument, Term

10 years

2020 Note [Member]

Short-term Debt [Line Items]

Debt, original issue discount

$ 171,203

Interest expense

7,438

$ 2,289

Debt termination penalty

$ 19,953

2020 Note [Member] | Securities Purchase Agreement [Member] | FirstFire Global Opportunities Fund LLC [Member]

Short-term Debt [Line Items]

Debt instrument, face value

$ 85,250

Gross proceeds from notes payable

77,500

Debt, original issue discount

7,750

Legal fees

$ 2,500

PPP Term Note [Member] | Paycheck Protection Program Loan [Member] | Comerica Bank [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

1.00%

Debt instrument, face value

$ 20,000

Debt description

The PPP Term Note bears interest at a fixed annual rate of 1.00%, with the first six months of interest deferred. Beginning in November 2022, the Company will make 18 equal monthly payments of principal and interest with the final payment due in April 2022

Promissory Note One [Member] | Judd Brammah [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

6.00%

Debt instrument, face value

$ 230,332

Debt description

The entire principal and interest upon the promissory note are due on June 19, 2021

Promissory Note Two [Member] | Judd Brammah [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

6.00%

Debt instrument, face value

$ 50,000

Interest expense

$ 628

Debt description

Effective July 17, 2020, Judd Brammah lent the Company $50,000 at 6% per annum payable on the due date, June 19, 2021. The Company incurred interest expense of $628 for year ended December 31, 2020

Promissory Note Three [Member] | Judd Brammah [Member]

Short-term Debt [Line Items]

Debt description

Effective July 22, 2020, Judd Brammah lent the Company $299,900 at 6% per annum payable on the due date of June 19, 2021

Promissory Note Three [Member] | Director [Member]

Short-term Debt [Line Items]

Debt instrument, interest rate

6.00%

Debt instrument, face value

$ 299,900

CAPITAL RAISE (Details Narrativ

CAPITAL RAISE (Details Narrative) - USD ($)	Oct. 14, 2020	Jul. 09, 2019	Jan. 31, 2021	Oct. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	12,500,000		12,500,000	12,500,000
Sale of Stock, Consideration Received on Transaction	$ 2,500,000		$ 2,500,000
Stock Issued During Period, Value, Conversion of Convertible Securities					$ 596,747	$ 15,461
Proceeds from Issuance of Common Stock					1,903,253
Payments of Stock Issuance Costs					70,000
Professional Fees					$ 51,000
Equity Financing Agreement [Member] | GHS Investments LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity financing agreement, description		he Company entered into an equity financing agreement with GHS Investments LLC (the “GHS Financing Agreement”); in connection therewith, the Company filed a Form S-1 Registration Statement (the “S-1”) registering up to 1,750 Common Stock Shares, which S-1 was declared effective on July 31, 2019. On May 21, 2020, the offering was terminated
Number of shares issued for common stock		1,750

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net income (loss) for period	$ 789,425	$ 789,425
PVBJ Inc [Member]
Total revenue		722,786
Direct costs		560,328
Total cost of goods sold		560,328
Selling, general and administrative		230,807
Net income (loss) for period		(68,349)
PVBJ Inc [Member] | Sales Revenue [Member]
Total revenue		722,786
The Pride Group (QLD) Pty Ltd [Member]
Total revenue		1,474,460
Direct costs		1,121,121
Total cost of goods sold		1,121,121
Selling, general and administrative		440,396
Net income (loss) for period		(87,057)
The Pride Group (QLD) Pty Ltd [Member] | Sales Revenue [Member]
Total revenue		$ 1,474,460

SCHEDULE OF GAIN_LOSS ON DISCON

SCHEDULE OF GAIN/LOSS ON DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Results from discontinued operations		$ (155,406)
Loss on disposal of assets		(789,425)
Loss from discontinued operations		$ (944,831)

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	May 18, 2020	Apr. 21, 2020
PVBJ Inc [Member]
Earn-out liability		$ 221,800
The Pride Group (QLD) Pty Ltd [Member] | Purchase and Sale Agreement [Member]
Equity ownership percentage	100.00%
Note obligation reducement description	The Company has no further note obligations to Hidalgo or Doyle, and it reduced its debt by approximately $600,000 or 65% of the corporate debt obligations
Reduction in debt obligations	$ 600,000

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - VoltH2 Holdings AG [Member]	Aug. 12, 2020USD ($)shares
Purchase price of investment	$ 175,000
Equity interest percentage	17.50%
Seed Capital Subscription Agreement [Member]
Equity investments | shares	175,000
Purchase price of investment	$ 175,000
Equity interest percentage	16.00%

NOTES RECEIVABLE (Details Narra

NOTES RECEIVABLE (Details Narrative) - USD ($)	Nov. 08, 2021	Aug. 25, 2021	Jun. 28, 2021	Jun. 07, 2021	Aug. 12, 2020
VoltH2 Holdings AG [Member]
Onwership percentage	100.00%
Promissory Note One [Member] | VoltH2 Holdings AG [Member]
Onwership percentage			16.00%	16.00%
VoltH2 Holdings AG [Member]
Onwership percentage					17.50%
VoltH2 Holdings AG [Member] | Promissory Note One [Member]
Loan receivable - Volt		$ 500,000	$ 500,000	$ 100,000

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
U.S. Federal
U.S. State and local
Netherlands
Total current
U.S. Federal
U.S. State and local
Netherlands
Total deferred
Total income tax expense

SCHEDULE OF COMPONENTS OF DEFER

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 518,669	$ 373,000
Capital loss carryforward	833,923	677,000
Share-based compensation	(122,500)
Gross deferred tax asset	1,230,092	1,050,000
Less: valuation allowance	(1,230,092)	(1,050,000)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Deferred tax assets from continuing operations loss	$ 871,374	$ 1,050,000
Gross deferred tax assets	1,230,092	$ 1,050,000
Change in the valuation allowance	$ 180,092

SCHEDULE OF COMPUTE BASIC AND D

SCHEDULE OF COMPUTE BASIC AND DILUTED LOSS PER SHARE CONTINUED AND DISCONTINUED (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Loss per share (attributable to common shareholders)
Net (loss) from continuing operations	$ (988,437)	$ (466,731)
Weighted average common shares outstanding	13,217,639	394,197
Basic net loss per share	$ (0.07)	$ (1.18)
Net loss		$ (944,831)
Weighted average common shares outstanding	13,217,639	394,197
Basic net loss per share	$ 0	$ (3.58)

SCHEDULE OF COMPREHENSIVE LOSS

SCHEDULE OF COMPREHENSIVE LOSS TABLE TEXT BLOCK (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Loss per share (attributable to common shareholders)
Net comprehensive loss attributable to common shareholders	$ (94,794,475)	$ (1,411,562)
Weighted average common shares outstanding	13,217,639	394,197
Basic net loss per share	$ (7.17)	$ 0

SCHEDULE OF PRO FORMA FINANCIAL

SCHEDULE OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Combination and Asset Acquisition [Abstract]
Revenues
Net income (loss)	$ (2,798,673)	$ (1,735,647)
Basic	$ (0.16)	$ (4.40)

BUSINESS ACQUISITION (Details N

BUSINESS ACQUISITION (Details Narrative) - USD ($)	Nov. 08, 2021	Dec. 31, 2021
VoltH2 [Member]
Business Acquisition [Line Items]
Onwership percentage		15.90%
Shares Issued, Price Per Share	$ 11
Stock Issued During Period, Shares, Conversion of Convertible Securities		84,090,981
Business Combination, Separately Recognized Transactions, Assets Recognized		$ 1,340,426
Asset Acquisition, Consideration Transferred, Transaction Cost		$ 93,840,427
VoltH2 [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	84.10%
[custom:ExistingEquityMethodInvestmentOwnershipPercentage-0]	15.90%
Onwership percentage	100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	8,409,091
Shares Issued, Price Per Share	$ 11
Business acquisition number of escrowed shares	1,768,182

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Leasehold improvements (life of lease)	$ 22,932
Property and equipment gross	22,932
Less accumulated depreciation
Property and equipment net	22,932
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements (life of lease)
Property and equipment gross
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements (life of lease)
Property and equipment gross
Computer and Software [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements (life of lease)	22,932
Property and equipment gross	22,932
Auto and Truck [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements (life of lease)
Property and equipment gross
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements (life of lease)
Property and equipment gross

SCHEDULE OF PROPERTY AND EQUI_2

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2021
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years
Computer and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Computer and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Auto and Truck [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Auto and Truck [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 0	$ 0

SCHEDULE OF WEBSITE DEVELOPMENT

SCHEDULE OF WEBSITE DEVELOPMENT COSTS (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Website Development Costs
Balance at January 1, 2021
[custom:PurchasesOfWebsiteDevelopment]	28,847
Amortization	(3,254)
Balance at December 31, 2021	$ 25,233

SCHEDULE OF SALES TAX RECEIVABL

SCHEDULE OF SALES TAX RECEIVABLE (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Sales Tax Receivable
Balance at January 1, 2021
Sales Tax Receivable	60,613
Balance at December 31, 2021	$ 60,613

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Services Agreement [Member]	Mar. 07, 2022USD ($)	Mar. 07, 2022EUR (€)
Subsequent Event [Line Items]
Onwership percentage	8.30%	8.30%
Compensation expense	$ 244,125	€ 225,000
Employer discretionary contribution	$ 122,063	€ 112,500