DarkPulse (DPLS) 10-K 8 Jun 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	May 29, 2020	Jun. 28, 2019
Cover [Abstract]
Entity Registrant Name	DarkPulse, Inc.
Entity Central Index Key	0000866439
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 119,587
Entity Common Stock, Shares Outstanding		1,533,470,684
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Small Business	true
Entity Emerging Growth	false
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Shell Company	false
Entity Incorporation State	DE
Entity File Number	000-18730
Entity Interactive data	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash	$ 1,210	$ 72,294
Prepaid expenses	746	746
Total current assets	1,956	73,040
Other assets, net	116,495	70,679
Patents, net	445,018	486,932
Total assets	563,469	630,651
CURRENT LIABILITIES:
Accounts payable	323,948	59,160
Convertible notes, net of discount $39,414 and $440,800 respectively	1,033,249	601,250
Derivative liability	1,275,500	653,831
Accrued Liabilities	497,078	343,519
Contract liability, related party	42,000	42,000
Related party notes payable	44,096	44,096
Total current liabilities	3,215,871	1,743,856
Secured Debenture	1,155,150	1,102,243
Total liabilities	4,371,021	2,846,099
Commitments and contingencies
STOCKHOLDERS' DEFICIT
Convertible preferred stock - Class D (par value $0.01; 100,000 shares authorized; 88,235 issued and outstanding at December 31, 2019 and, 2018, respectively)	883	883
Common stock (par value $0.01), 20,000,000,000 shares authorized, 1,392,042,112 and 89,680,567 shares issued and outstanding at December 31, 2019 and, 2018, respectively	13,920,421	896,806
Treasury stock, 100,000 shares at December 31, 2019 and December 31, 2018	(1,000)	(1,000)
Paid-in capital in excess of par value	(11,877,864)	859,481
Non-controlling interest in a variable interest entity and subsidiary	(12,439)	(12,439)
Accumulated other comprehensive income	336,775	389,680
Accumulated deficit	(6,174,328)	(4,348,859)
TOTAL STOCKHOLDERS' DEFICIT	(3,807,552)	(2,215,448)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 563,469	$ 630,651

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Convertible Notes, discount	$ 39,414	$ 440,800
Convertible preferred stock - shares authorized	2,000,000	2,000,000
Common stock par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	20,000,000,000	250,000,000
Common stock, shares issued	1,392,042,112	89,680,567
Common stock, shares outstanding	1,392,042,112	89,680,567
Treasury stock shares	100,000	100,000
Class D Voting Preferred Stock [Member]
Convertible preferred stock - par value	$ 0.01	$ 0.01
Convertible preferred stock - shares authorized	100,000	100,000
Convertible preferred stock - shares issued	88,235	88,235
Convertible preferred stock - shares outstanding	88,235	88,235

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenues	$ 0	$ 0
OPERATING EXPENSES:
General and administrative expenses	183,083	219,656
Payroll and compensation	168,945	2,056,144
Legal	118,280	0
Research and development	0	91,301
Debt transaction expenses	24,900	110,685
Amortization of patents	51,028	60,839
Total operating expenses	546,236	2,538,625
OPERATING LOSS	(546,236)	(2,538,625)
OTHER INCOME (EXPENSE):
Interest expense	(505,683)	(531,796)
Gain (loss) on convertible notes	(405,386)	206,474
Gain (Loss) on change in fair market values of derivative liabilities	(368,164)	(159,324)
Loss on merger	0	(294,788)
TOTAL OTHER EXPENSES	(1,279,233)	(779,434)
NET LOSS	(1,825,469)	(3,318,059)
Net Loss attributable to noncontrolling interests in variable interest entity and subsidiary	0	0
Net loss attributable to Company stockholders	$ (1,825,469)	$ (3,318,059)
LOSS PER SHARE:
Basic and Diluted	$ 0	$ (0.04)
WEIGHTED AVERAGE SHARES OUTSTANDING:
Basic and Diluted	487,850,346	89,680,567

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
NET LOSS	$ (1,825,469)	$ (3,318,059)
OTHER COMPREHENSIVE LOSS
Unrealized Gain (Loss) on Foreign Exchange	71,084	90,772
COMPREHENSIVE LOSS	$ (1,754,385)	$ (3,227,287)

Consolidated Statement of Stock

Consolidated Statement of Stockholder's Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-In Capital	Noncontrolling Interest	Other Comprehensive Income / Loss	Retained Earnings / Accumulated Deficit	Total
Beginning balance, shares at Dec. 31, 2017	0	100
Beginning balance, value at Dec. 31, 2017	$ 0	$ 0	$ 0	$ 0	$ 25,808	$ 298,908	$ (1,030,800)	$ (706,084)
Recapitalization of the Company, shares	88,235	89,680,467
Recapitalization of the Company, value	$ 883	$ 896,806	(1,000)	859,481	(38,247)		(1,630,461)	87,462
Foreign currency adjustment						90,772		90,772
Net loss							(1,687,598)	(1,687,598)
Ending balance, shares at Dec. 31, 2018	88,235	89,680,567
Ending balance, value at Dec. 31, 2018	$ 883	$ 896,806	(1,000)	859,481	(12,439)	389,680	(4,348,859)	(2,215,448)
Recapitalization of the Company, value								(1,717,923)
Conversion of convertible notes, shares		1,302,361,545
Conversion of convertible notes, value		$ 13,023,615		(12,737,345)				286,270
Foreign currency adjustment						(52,905)		(52,905)
Net loss							(1,825,469)	(1,825,469)
Ending balance, shares at Dec. 31, 2019	88,235	1,392,042,112
Ending balance, value at Dec. 31, 2019	$ 883	$ 13,920,421	$ (1,000)	$ (11,877,864)	$ (12,439)	$ 336,775	$ (6,174,328)	$ (3,807,552)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,825,469)	$ (3,318,059)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and amortization	51,028	51,028
Loan acquisition costs	24,900	153,601
Stock based compensation	141,860	1,602,570
Debt discount	(205,000)	(865,730)
Amortization of debt discount	609,386	420,930
Derivative liability	621,670	653,831
Changes in operating assets and liabilities:
Accounts payable	264,788	49,160
Contract liability	0	42,000
Cash held by officer of VIE	0	10,650
Prepaid expenses	0	(746)
Accrued Liabilities	145,233	309,924
Net cash used in operating activities	(171,604)	(890,841)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capitalized patents	(54,930)	(63,405)
Non-controlling interest	0	(38,247)
Net cash used in investing activities	(54,930)	(101,652)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible debentures	180,100	1,088,250
Repayments of convertible debentures	(24,650)	(42,200)
Proceeds from related party notes payable	0	44,096
Repayments of notes payable	0	(33,384)
Net cash provided by financing activities	155,450	1,056,762
NET INCREASE (DECREASE) IN CASH	(71,084)	64,269
CASH, beginning of year	72,294	8,025
CASH, end of year	1,210	72,294
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest	0	0
Taxes	$ 0	$ 0

1. BASIS OF FINANCIAL STATEMENT

1. BASIS OF FINANCIAL STATEMENT PRESENTATION	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF FINANCIAL STATEMENT PRESENTATION	NOTE 1 – BASIS OF FINANCIAL STATEMENT PRESENTATION Organization and Description of Business DarkPulse, Inc. ("DPI" or "Company") is a technology-security company incorporated in 1989 as Klever Marketing, Inc. ("Klever"). Its’ wholly-owned subsidiary, DarkPulse Technologies Inc. ("DPTI"), originally started as a technology spinout from the University of New Brunswick, Fredericton, Canada. The Company’s security and monitoring systems will initially be delivered in applications for border security, pipelines, the oil and gas industry and mine safety. Current uses of fiber optic distributed sensor technology have been limited to quasi-static, long-term structural health monitoring due to the time required to obtain the data and its poor precision. On April 27, 2018, Klever entered into an Agreement and Plan of Merger (the “Merger Agreement” or the “Merger”) involving Klever as the surviving parent corporation and acquiring a privately held New Brunswick corporation known as DarkPulse Technologies Inc. as its wholly owned subsidiary. On July 18, 2018, the parties closed the Merger Agreement, as amended on July 7, 2018, and the name of the Company was subsequently changed to DarkPulse, Inc. With the change of control of the Company, the Merger is being be accounted for as a recapitalization in a manner similar to a reverse acquisition. On July 20, 2018, the Company filed a Certificate of Amendment to its Certificate of Incorporation with the State of Delaware, changing the name of the Company to DarkPulse, Inc. The Company filed a corporate action notification with the Financial Industry Regulatory Authority (FINRA), and the Company's ticker symbol was changed to DPLS.

2. SIGNIFICANT ACCOUNTING POLIC

2. SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies consistently applied in the preparation of the accompanying financial statements are as follows: Basis of Presentation and Principles of Consolidation The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation. Our consolidated financial statements as of December 31, 2019 and 2018 include the accounts of DarkPulse Inc. and its subsidiaries: DarkPulse Technologies Inc. (“DPTI”), a New Brunswick, Canada corporation, a wholly owned subsidiary, incorporated December 16, 2010. DPTI owns 100% of DarkPulse Technology Holdings Inc., a New York corporation, incorporated July 6, 2017. DPTI indirectly owns 37.572% of DarkPulse Technologies International Inc., ("DPTINY") a New York corporation, incorporated on September 7, 2017. On or about September 18, 2017, DPTI entered into a shareholder agreement with 3 investors, whereby DPTI would own 50.2% of DPTINY and the investors would own 49.8%. On or about October 3, 2017, another investor entered into an agreement with DPTINY to fund it $37,500 for a 0.5% equity interest in DPTINY. On December 26, 2017, DPTI’s CEO incorporated another corporation named DarkPulse Technologies International Inc., ("DPTIDel") in the State of Delaware. On or about April 16, 2018, seven investors and DPTI entered into a new agreement whereby it was agreed that the investors would own 62.428% of DPTIDel, and the September 18, 2017 agreement with respect to DPTINY was considered null and void. Accordingly, the funding of $37,500 to DPTINY in October 2017 has been converted to an equity interest in DPTIDel as of April 2018. As of April 16, 2018, DPTI owns approximately 37.572% of the shares of common stock of DPTIDel and 100% of the issued shares of Series A Preferred Stock of DPTIDel, pursuant to which the Company controls both DPTIDel and DPTINY. The Company does not own any interest in DarkPulse East LLC, ("DPE") an entity organized on December 8, 2017 in Russia, by two of the shareholders of DPTIDel, to act as a sales organization to promote the Company's products within Russia. Each of the two shareholders own 50% interest in DPE. During November and December 2017 DPTINY funded DarkPulse East LLC a total of $20,650 to establish and launch the Company's business in Russia. The Company is considered to be the primary beneficiary of DPE based on implicit obligations to fund it, and accordingly, the operations of DPE are consolidated into these financial statements. As of December 31, 2018, DPE had no assets or liabilities. The Company is not liable for obligations of DPE, and creditors of DPE do not have recourse to the general credit of the Company. On February 8, 2018, DPTI formed DarkPulse BVTK, LLC, a Virginia Limited Liability Company (“JV Entity”). The Company, through its wholly-owned subsidiary DPTI, holds a 60% equity interest in the JV Entity, and Bravatek Solutions, Inc ("Bravatek") has a 40% interest. The primary business purpose of the JV Entity was to develop, market, and sell products and services based on the Company's patented BOTDA dark-pulse technology. Both the CEO of the Company and the CEO of Bravatek were to manage the day to day operations of the JV Entity. The operations of JV Entity are not consolidated into these financial statements. On March 26, 2019, DPTI informed the JV Entity and Bravatek that, effective immediately, DPTI was revoking from the JV Entity the revocable Licensed Technology exclusively owned by DPTI and the Company. Use of Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statements of financial condition, and revenues and expenses for the years then ended. Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the assumptions used to calculate stock-based compensation, derivative liabilities, preferred deemed dividend and common stock issued for services. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits. Foreign Currency Translation The Company’s reporting currency is US Dollars. The accounts of one of the Company’s subsidiaries is maintained using the appropriate local currency, Canadian Dollar (“CAD”) as the functional currency. All assets and liabilities are translated into U.S. Dollars at balance sheet date, shareholders' equity is translated at historical rates and revenue and expense accounts are translated at the average exchange rate for the year or the reporting period. The translation adjustments are reported as a separate component of stockholders’ equity, captioned as accumulated other comprehensive (loss) gain. Transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the statements of operations. The relevant translation rates are as follows: for the year ended December 31, 2019 closing rate at 1.2988 US$: CAD, average rate at 1.3234 US$:CAD and for the year ended December 31, 2018 closing rate at 1.3642 US$: CAD, average rate at 1.2958 US$. Intangible assets Intangible assets consist of capitalized software development costs and patents and trademarks. The Company reviews intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. Intangible Assets - Intrusion Detection Intellectual Property The Company relies on patent laws and restrictions on disclosure to protect its intellectual property rights. As of December 31, 2019, the Company held 3 U.S. and foreign patents on its intrusion detection technology, which expire in calendar years 2025 through 2034 (depending on the payment of maintenance fees). The DPTI issued patents cover a System and Method for Brillouin Analysis, a System and Method for Resolution Enhancement of a Distributed Sensor, and a Flexible Fiber Optic Deformation System Sensor and Method. Maintenance of intellectual property rights and the protection thereof is important to our business. Any patents that may be issued may not sufficiently protect the Company's intellectual property and third parties may challenge any issued patents. Other parties may independently develop similar or competing technology or design around any patents that may be issued to the Company. The Company cannot be certain that the steps it has taken will prevent the misappropriation of its intellectual property, particularly in foreign countries where the laws may not protect proprietary rights as fully as in the United States. Further, the Company may be required to enforce its intellectual property or other proprietary rights through litigation, which, regardless of success, could result in substantial costs and diversion of management's attention. Additionally, there may be existing patents of which the Company is unaware that could be pertinent to its business, and it is not possible to know whether there are patent applications pending that the Company's products might infringe upon, since these applications are often not publicly available until a patent is issued or published. For the year ended December 31, 2019, the Company had patent amortization costs on its intrusion detection technology totaling $51,028. Patents costs are being amortized over the remaining life of each patent, which is from 7 to 16 years. The DPTI issued patents cover a System and Method for Brillouin Analysis, a System and Method for Resolution Enhancement of a Distributed Sensor, and a Flexible Fiber Optic Deformation System Sensor and Method. Maintenance of intellectual property rights and the protection thereof is important to our business. Any patents that may be issued may not sufficiently protect the Company's intellectual property and third parties may challenge any issued patents. Other parties may independently develop similar or competing technology or design around any patents that may be issued to the Company. The Company cannot be certain that the steps it has taken will prevent the misappropriation of its intellectual property, particularly in foreign countries where the laws may not protect proprietary rights as fully as in the United States. Further, the Company may be required to enforce its intellectual property or other proprietary rights through litigation, which, regardless of success, could result in substantial costs and diversion of management's attention. Additionally, there may be existing patents of which the Company is unaware that could be pertinent to its business, and it is not possible to know whether there are patent applications pending that the Company's products might infringe upon, since these applications are often not publicly available until a patent is issued or published. The following is a summary of activity related to the DPTI patents for the year ended December 31, 2019: Balance at January 1, 2019 $ 486,932 Additions 9,114 Amortization (51,028 ) Balance at December 31, 2019 $ 445,018 The following is a summary of the DPTI patents as of December 31, 2019: 2019 Historical cost $ 904,269 Accumulated amortization (459,251 ) Carrying Value $ 445,018 Future expected amortization of intangible assets is as follows: Year Ending December 31, 2020 $ 51,028 2021 51,028 2022 51,028 2023 51,028 2024 51,028 Thereafter 189,878 $ 445,018 Intangible Assets - Capitalized software, trademarks, and other patents The Company capitalizes software development costs incurred from the time technological feasibility has been obtained until the product is generally released to customers. Amortization of capitalized software development costs begins when the products are available to customers and is computed using the straight-line method over the remaining estimated economic life of the product. The Company achieved technological feasibility with regard to its mobile phone technology during the fourth quarter of 2010. No software development costs were incurred and capitalized during the years ended December 31, 2019 and 2018, and no amortization expense for software development costs was recorded for the years ended December 31, 2019 and 2018. The costs of patents and trademarks related to the Company's software are amortized on a straight-line basis over 5 years from the date the patent or trademark is issued. Amortization expense for patents and trademarks related to the Company's software was $0 and $9,811 for the years ended December 31, 2019 and 2018, respectively. Intangible assets are tested for impairment on an annual basis or when the facts and circumstances suggest that the carrying amount of the assets may not be recovered. When the Company determines that the carrying value of intangibles may not be recoverable based upon the existence of one or more of the above indicators of impairment and the carrying value of the asset cannot be recovered from projected undiscounted cash flows, the Company records an impairment charge. The Company measures any impairment based on a projected discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in the current business model. Significant management judgment is required in determining whether an indicator of impairment exists and in projecting cash flows. In December 2018, the Company determined that the products associated with the capitalized software and corresponding trademarks and patents were not in the Company’s immediate future due to the fact that future cash raised would be used for the further development of its intrusion detection technology. As such the Company determined it was appropriate to impair these assets and recorded an impairment charge of $294,238 for the year ended December 31, 2018. Property and Equipment Property and equipment are capitalized and depreciated over their estimated economic useful lives. Upon sale or other disposition of property and equipment, the cost and related accumulated depreciation or amortization are removed from the accounts and any gain or loss is included in the determination of income or loss. The Company had no assets as of December 31, 2019 and 2018. Revenue Recognition The Company currently has no revenues from its operations. We anticipate that revenues from product sales, net of estimated returns and allowances, will be recognized when evidence of an arrangement is in place, related prices are fixed and determinable, contractual obligations have been satisfied, title and risk of loss have been transferred to the customer and collection of the resulting receivable is reasonably assured. Concentration of Credit Risk The Company has no significant concentrations of credit risk. Related Parties The Company accounts for related party transactions in accordance with ASC 850 (“Related Party Disclosures”). A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Derivative Financial Instruments The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and, if so, whether to bifurcate the conversion feature and account for it as a separate derivative liability. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a lattice model, in accordance with ASC 815-15 “Derivative and Hedging” to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months after the balance sheet date. Beneficial Conversion Features The Company evaluates the conversion feature for whether it was beneficial as described in ASC 470-30. The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the shares of common stock at the commitment date to be received upon conversion. Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with the requirements of FASB ASC 820, “Fair Value Measurements and Disclosures”. As defined in FASB ASC 820, the fair value is 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 (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”) which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed. The Company's U.S. subsidiaries were incorporated in 2017, and tax returns have not yet been filed. The Company does not anticipate a tax liability for the years 2019 and 2018. The Company has filed tax returns in Canada for the years ending December 31, 2018, 2017, 2016, 2015, 2014, and 2013, and they are still subject to audit. Income (Loss) Per Common Share The Company accounts for earnings per share pursuant to ASC 260, Earnings per Share, which requires disclosure on the financial statements of "basic" and "diluted" earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options and warrants for each year. In periods where the Company has a net loss, all dilutive securities are excluded. December 31, 2019 December 31, 2018 Convertible preferred stock – – Stock Options – – Stock Warrants – – Total – – Recently Issued Accounting Pronouncements On February 25, 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842). The new guidance establishes the principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. The updated standard was effective for us in the first quarter of 2019. Adoption of this standard did not have a material impact on the Company’s financial statements as the Company does not have any leases. In August 2018, the FASB issued Accounting Standards Update No. 2018-15 (“ASU 2018-15”), Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. In December 2019, the FASB issued Accounting Standards Update No. 2019-12 (“ASU 2019-12”), Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its financial position or results of operations.

3. GOING CONCERN

3. GOING CONCERN	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Going Concern	NOTE 3 – GOING CONCERN As shown in the accompanying financial statements, the Company generated net losses of $1,825,469 and $3,318,059 during the years ended December 31, 2019 and 2018, respectively. The Company did not generate any revenue from product sales during the years ended December 31, 2019 and 2018. As of December 31, 2019, the Company’s current liabilities exceeded its current assets by $3,213,915. As of December 31, 2019, the Company had $1,210 of cash. The Company will require additional funding during the next twelve months to finance the growth of its current operations and achieve its strategic objectives. These factors, as well as the uncertain conditions that the Company faces relative to capital raising activities, create substantial doubt as to the Company’s ability to continue as a going concern. The Company is seeking to raise additional capital principally through private placement offerings and is targeting strategic partners in an effort to finalize the development of its products and begin generating revenues. The ability of the Company to continue as a going concern is dependent upon the success of future capital offerings or alternative financing arrangements and expansion of its operations. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern. Management is actively pursuing additional sources of financing sufficient to generate enough cash flow to fund its operations through calendar year 2020. However, management cannot make any assurances that such financing will be secured.

4. REVERSE ACQUISITION

4. REVERSE ACQUISITION	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
REVERSE ACQUISITION	NOTE 4 – REVERSE ACQUISITION Effective April 27, 2018, the Company, formerly known as Klever Marketing, Inc. ("Klever"), entered into a Merger Agreement with DarkPulse Technologies Inc., pursuant to which the DarkPulse Technologies Inc. shareholders agreed to contribute 100% of the outstanding securities of DarkPulse Technologies Inc. in exchange for an aggregate of 88,235 shares of our Series D Preferred Stock. Following the closing, DarkPulse Technologies Inc. became a wholly owned subsidiary and the DarkPulse Technologies Inc. shareholders became our stockholders and control our Company through the ownership of the outstanding preferred stock. The transaction was accounted for as a reverse acquisition using the acquisition method of accounting in accordance with FASB ASC Topic 805. DarkPulse Technologies Inc. is the acquirer solely for financial accounting purposes. The following table summarizes the purchase accounting for the fair value of the assets acquired and liabilities assumed at the date of the reverse acquisition. Capitalized software $ 262,243 Patents and trademarks, net 42,356 Total assets acquired 304,599 Due to former management 150,000 Total liabilities assumed 150,000 Total assets less liabilities assumed 154,599 Net assets attributed to non-controlling interests (Klever shareholders) 23,190 Net assets acquired 131,409 Consideration [1] 131,409 [1] The fair value of the consideration effectively transferred, $131,409, was measured based on the net asset value of the Klever Marketing, Inc. assets immediately before the transaction. The merger agreement was modified on June 29, 2018. The Company secured financing for the closing of the Merger, and it closed on July 18, 2018. On July 20, 2018, Klever's name was changed to DarkPulse Inc., ("DPI") and on September 4, 2018, DarkPulse. Inc.'s stock symbol was changed to DPLS. On August 17, 2018, the Merger Agreement was amended effective July 18, 2018, to effect the merger by share exchange instead of by subsidiary merger. On July 18, 2018, the 882 outstanding common shares of DarkPulse Technologies Inc. were exchanged for 88,235 shares of Klever Marketing Inc. Series D Preferred Stock. The Company is now a wholly owned subsidiary of DPI, a publicly traded company incorporated in Delaware. Terms of the Merger Agreement were that all outstanding liabilities of Klever would be settled in full prior to the merger, with the single exception for two year notes to be issued to the prior management of Klever in the total amount of $150,000 at zero percent interest. Additionally, all outstanding shares of preferred stock would be retired and cancelled, and approximately 28,358,000 shares of common stock would be issued to the former management, who were also the shareholders of the preferred shares to be cancelled. At the closing of the merger, the Klever common stockholders owned approximately 15% of the ownership of the merged entity, and the DarkPulse Technologies Inc. shareholders owned approximately 85% of the entity. The intellectual property assets of Klever remained in the merged entity. Cash assets in the Klever bank account were used to settle the prior outstanding liabilities, and were not for the benefit of the newly merged entity.

5. CONVERTIBLE DEBT SECURITIES

5. CONVERTIBLE DEBT SECURITIES	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
CONVERTIBLE DEBT SECURITIES	NOTE 5 – CONVERTIBLE DEBT SECURITIES The Company uses the Black-Scholes Model to calculate the derivative value of its convertible debt. The valuation result generated by this pricing model is necessarily driven by the value of the underlying common stock incorporated into the model. The values of the common stock used were based on the price at the date of issue of the debt security as of December 31, 2019. Management determined the expected volatility between 402.91-545.47%, a risk free rate of interest between 1.58-1.59%, and contractual lives of the debt varying from zero months to seven months. Management made the determination to use an expected life rather than contractual life for the calculations for the matured debt as of December 31, 2019. The expected life is equal to the contractual life extended by one year which vary from two to seven months. The table below details the Company's outstanding convertible notes, with totals for the face amount, amortization of discount, initial loss, change in the fair market value, and the derivative liability. Face Debt Initial Change Derivative Amount Discount Loss in FMV 12/31/2019 $ 90,228 $ – $ 58,959 $ (10,369 ) $ 134,662 162,150 – 74,429 101,920 243,386 72,488 – 11,381 1,286 79,663 208,436 – – 134,777 257,815 76,657 – 8,904 19,762 94,925 65,372 – 5,651 27,560 104,959 53,864 4,040 28,566 32,262 32,262 25,468 2,175 16,558 15,254 15,254 29,250 1,220 – 25,157 27,920 49,726 2,418 – 43,210 47,465 41,774 2,032 – 36,300 39,875 29,250 1,423 – 25,157 27,920 40,000 9,945 10,605 22,954 22,954 128,000 16,161 17,676 146,440 146,440 Subtotal 1,072,663 39,414 232,729 (621,670 ) 1,275,500 Transaction expense – – – – – $ 1,072,663 $ 39,414 $ 232,729 $ (621,670 ) $ 1,275,500 On July 17, 2018, The Company entered into a securities purchase agreement with Carebourn Capital L.P., (“Carebourn”) issuing to Carebourn a convertible promissory note in the aggregate principal amount of $189,750 with a $24,750 original issue discount and $15,000 in transactional expenses due to Carebourn. The note bears interest at 12% per annum and may be converted into common shares of DPI's common stock at a conversion price equal to 60% of the average of the three lowest trading prices of the DPI's common stock during the 20 prior trading days. For the years ended December 31, 2019 and 2018, the Company made repayments totaling $32,090 and $42,200. For the year ended December 31, 2019, Carebourn converted $53,932 in principal of its' convertible note into 7,688,347 shares of common stock. On July 27, 2018, The Company entered into a securities purchase agreement with Carebourn, issuing to Carebourn a convertible promissory note in the aggregate principal amount of $276,000 with a $36,000 original issue discount and $15,000 in transactional expenses due to Carebourn. The note bears interest at 12% per annum and may be converted into common shares of the Company's common stock at a conversion price equal to 60% of the average of the three lowest trading prices of the Company's common stock during the 20 prior trading days. As of December 31, 2019, the Company received $150,000 net cash, and $75,000 is not expected to be received. For the years ended December 31, 2019 and 2018, the Company made repayments totaling $10,150 and $0. On August 20, 2018, the Company entered into a securities purchase agreement with More Capital LLC, ("More") issuing to More a convertible promissory note in the aggregate principal amount of $152,000 with a $20,000 original issue discount and $7,000 in transactional expenses due to More. The note bears interest at 12% per annum and may be converted into common shares of the Company's common stock at a conversion price equal to 60% of the average of the three lowest trading prices of the Company's common stock during the 20 prior trading days. As of December 31, 2019, the Company received $70,000 net cash, and $55,000 is not expected to be received. For the years ended December 31, 2019 and 2018, More converted $24,512 and $0 in principal of its' convertible note into 20,880,639 and 0 shares of common stock. On September 24, 2018, the Company entered into a securities purchase agreement with Auctus Fund, LLC, (“Auctus”) issuing to Auctus a convertible promissory note in the aggregate principal amount of $100,000 with $10,250 in transactional expenses due to Auctus and its counsel. The note bears interest at 8% per annum and may be converted into common shares of the Company's common stock at a conversion price equal to 70% of the lowest trading price of the Company's common stock during the 20 prior trading days. As of November 30, 2018, the Company has been in breach of the note and default interest as of that date at the rate of 24% due to the failure to maintain the required amount of reserve shares. The Company received $89,750 net cash on September 27, 2018. For the years ended December 31, 2019 and 2018, Auctus converted $23,343 and $0 in principal of its' convertible note into 377,325,592, and 0 shares of common stock. On May 18, 2020, the Company received a default notice from Auctus demanding full payment of the note and damages of $155,729. The Company has notified Auctus that a full review of their conversions is underway due to some inconsistencies in previous conversion prices thus conversion amounts. On September 25, 2018, the Company entered into a securities purchase agreement with EMA Financial, LLC, (“EMA”) issuing to EMA a convertible promissory note in the aggregate principal amount of $100,000 with a 6% original issue discount and $4,000 in transactional expenses due to EMA. The note originally bore interest at 8% per annum and was converted into common shares of the Company's common stock at a conversion price equal to the lower of current market price, $0.25, or 70% of the lowest trading price of the Company's common stock during the 20 prior trading days. Due to an outstanding balance of the convertible promissory note at maturity, the conversion price is now 55%, down from 70%, and the interest rate has increased to 24% from 8%. The Company received $90,000 net cash on September 28, 2018. For the years ended December 31, 2019 and 2018, EMA converted $37,628 and $0 in principal of its' convertible note into 188,100,000 and 0 shares of common stock. On September 24, 2018, the Company entered into a securities purchase agreement with FirstFire Global Opportunities Fund LLC, (“FirstFire”) issuing to FirstFire a convertible promissory note in the aggregate principal amount of $247,500, with a $22,500 original issue discount and $5,000 in transactional expenses due to FirstFire's counsel. The note bears interest at 8% per annum and may be converted into common shares of the Company's common stock at a conversion price equal to the lower of $0.25, or 70% of the lowest trading price of the Company's common stock during the 20 prior trading days. The Company received $220,000 net cash on October 9, 2018. On January 10, 2019, the Company entered into a Securities Purchase Agreement with GS Capital Partners, LLC, (“GS Capital”) The note may be converted into common shares of the Company's common stock at a conversion price equal to the lower of $0.25, or 70% of the lowest trading price of the Company's common stock during the 20 prior trading days. On February 12, 2019, the Company entered into a securities purchase agreement with Crown Bridge Partners, LLC, (“Crown”) On April 23, 2019, the Company entered into a securities purchase agreement with GS Capital Partners, LLC, ("GS Capital") issuing to GS Capital a convertible promissory note in the aggregate principal amount of $40,000 with a $2,000 original issue discount and $2,000 in transactional expenses due to GS Capital and its counsel. The note bears interest at 8% per annum and may be converted into common shares of the Company's common stock at a conversion price equal to 70% of the average of the three lowest trading prices of the Company's common stock during the 20 prior trading days. As of the date the consolidated financial statements were available for issuance, DPI received $36,000 net cash. For the year ended December 31, 2019, GS Capital has not converted principal into common stock. On May 3, 2019, the Company entered into a securities purchase agreement with Geneva Roth Remark Holdings, Inc. (“Geneva”) issuing to Geneva a convertible promissory note in the aggregate principal amount of $64,000 with a $6,000 original issue discount and $2,800 in transactional expenses due to Geneva and its counsel. The note bears interest at 9% per annum and may be converted into common shares of the Company's common stock at a conversion price equal to 70% of the lowest trading price of the Company's common stock during the 20 prior trading days. The Company received $55,200 net cash. For the year ended December 31, 2019, Geneva has not converted principal into common stock. The Company was notified on October 15, 2019 that the note was in default and subject to a 200% penalty. The additional $64,000 was recorded as interest expense as of December 31, 2019. As of December 31, 2019 and 2018 respectively, there was $1,040,663 and $601,250 of convertible debt outstanding, net of debt discount of $93,138, and $440,800, As of December 31, 2019 and 2018 respectively, there was derivative liability of $323,481 and $653,831 related to convertible debt securities.

6. DEBENTURE

6. DEBENTURE	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Debenture	NOTE 6 - DEBENTURE DPTI issued a convertible Debenture to the University (see Note 1) in exchange for the Patents assigned to the Company, in the amount of Canadian $1,500,000, or US $1,491,923 on December 16, 2010, the date of the Debenture. On April 24, 2017 DPTI issued a replacement secured term Debenture in the same C$1,500,000 amount as the original Debenture. The interest rate is the Bank of Canada Prime overnight rate plus 1% per annum. The Debenture had an initial required payment of Canadian $42,000 (US$33,385) due on April 24, 2018 for reimbursement to the University of its research and development costs, and this has been paid. Interest-only maintenance payments are due annually starting after April 24, 2018. Payment of the principal begins on the earlier of (a) three years following two consecutive quarters of positive earnings before interest, taxes, depreciation and amortization, (b) six years from April 24, 2017, or (c) in the event DPTI fails to raise defined capital amounts or secure defined contract amounts by April 24 in the years 2018, 2019, and 2020. The Company has raised funds in excess of the amount required by April 24, 2018. The principal repayment amounts will be due quarterly over a six year period in the amount of Canadian Dollars $62,500. Based on the exchange rate between the Canadian Dollar and the U.S. Dollar on December 31, 2018, the quarterly principal repayment amounts will be US$48,447. The Debenture is secured by the Patents assigned by the University to DPTI by an Assignment Agreement on December 16, 2010. DPTI has pledged the Patents, and granted a lien on them pursuant to an Escrow Agreement dated April 24, 2017, between DPTI and the University. The Debenture was initially recorded at the $1,491,923 equivalent US Dollar amount of Canadian $1,500,000 as of December 16, 2010, the date of the original Debenture. The liability is being adjusted quarterly based on the current exchange value of the Canadian dollar to the US dollar at the end of each quarter. The adjustment is recorded as unrealized gain or loss in the change of the value of the two currencies during the quarter. The amounts recorded as an unrealized gain (loss) for the years ended December 31, 2019, and 2018, were $71,084 and $90,772 respectively. These amounts are included in Accumulated Other Comprehensive Loss in the Equity section of the consolidated balance sheet, and as Unrealized Loss on Foreign Exchange on the consolidated statement of comprehensive loss. The Debenture also includes a provision requiring DPTI to pay the University a two percent (2%) royalty on sales of any and all products or services which incorporate the Patents for a period of five (5) years from April 24, 2018. For the years ended December 31, 2019, and 2018, the Company recorded interest expense of $52,538 and $76,275, respectively. As of December 31, 2019 the debenture liability totaled $1,155,150, all of which was long term. Future minimum required payments over the next 5 years and thereafter are as follows: Period ending December 31, 2020 $ 0 2021 0 2022 0 2023 0 2024 and after 1,155,150 Total $ 1,155,150

7. ACCRUED LIABILITIES

7. ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued Liabilites	NOTE 7 – ACCRUED LIABILITIES Accrued liabilities consist of the following as of December 31: 2019 2018 Accrued payroll $ 293,434 $ 202,112 Taxes 1,996 1,996 Accrued interest 201,648 139,411 $ 497,078 $ 343,519

8. INCOME TAXES

8. INCOME TAXES	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 – INCOME TAXES The provision (benefit) for income taxes for the years ended December 31, 2019 and 2018 differs from the amount which would be expected as a result of applying the statutory tax rates to the losses before income taxes due primarily to the valuation allowance to fully reserve net deferred tax assets. The following table summarizes the significant differences between statutory rates for the years ended December 31, 2019 and 2018: 2019 2018 Statutory tax rate: U.S. 21.00% 21.00% State taxes 3.63% 3.63% Change in valuation allowance: (24.63)% (24.63)% –% –% The Company’s deferred tax assets and liabilities as of December 31, 2019 and 2018 are as follows: 2019 2018 Deferred Tax (Liabilities): Net operating losses $ 1,283,957 $ 834,344 Intangible assets (208 ) (208 ) Less: Valuation allowance (1,283,749 ) (834,136 ) $ – $ – The Company has approximately $1,284,000 non-capital income tax losses as of December 31, 2019, which will begin to expire in the year 2038. The Company calculates its income tax expense by estimating the annual effective tax rate and applying that rate to the year-to-date ordinary income (loss) at the end of the period. The Company records a tax valuation allowance when it is more likely than not that it will not be able to recover the value of its deferred tax assets. For the years ended December 31, 2019 and 2018, the Company calculated its estimated annualized effective tax rate at 0% and 0%, respectively, for both the United States and Canada. The Company had no income tax expense on its losses for the years ended December 31, 2019 and 2018, respectively. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest accrued on uncertain tax positions as well as interest received from favorable tax settlements within interest expense. The Company recognizes penalties accrued on unrecognized tax benefits within selling, general and administrative expenses. As of December 31, 2019 and 2018, the Company had no uncertain tax positions. The Company does not anticipate any significant changes to the total amounts of unrecognized tax benefits in the next twelve months. The Company files income tax returns in New Brunswick, Canada, and the U.S. federal, New York, and Delaware jurisdictions. Tax years 2011 to current remain open to examination by Canadian authorities; the tax year 2018 remains open to examination by U.S. authorities.

9. PREFERRED STOCK

9. PREFERRED STOCK	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
PREFERRED STOCK	NOTE 9 – PREFERRED STOCK In accordance with the Company’s bylaws, the Company has authorized a total of 2,000,000 shares of preferred stock, par value $0.01 per share, for all classes. As of December 31, 2019 and 2018 respectively, there were 88,235 and 88,235 total preferred shares issued and outstanding for all classes. On July 12, 2018, the Company filed a Certificate of Designation with the State of Delaware amending the designation of its previously designated “Class D Voting Preferred Stock,” designating 100,000 shares of the Company’s preferred stock as “Series D Preferred Stock.” Each share of Series D Preferred Stock entitles the holder to 6,000 votes on all matters submitted to a vote of the Company’s stockholders and is convertible at the election of the holder into a number of shares of common stock equal to the number of outstanding shares of common stock of the Company multiplied by 5 ⅔, divided by the number of outstanding shares of Series D Preferred Stock. All of these shares are owned by the Company's management, with control ownership held by the Company's CEO.

10. COMMON STOCK

10. COMMON STOCK	12 Months Ended
	Dec. 31, 2019
STOCKHOLDERS' DEFICIT
COMMON STOCK	NOTE 10 – COMMON STOCK On July 1, 2019, the majority stockholders holding a majority of the issued and outstanding voting shares of the Company amended the Company’s Certificate of Incorporation to increase the number of authorized shares of Common Stock from 3,000,000,000 to 20,000,000,000. In accordance with the Company’s bylaws, the Company has authorized a total of 20,000,000,000 shares of common stock, par value $0.01 per share. As of December 31, 2019 and 2018, there were 1,392,042,112 and 89,680,567 common shares issued and outstanding. During the year ended December 31, 2019, the Company issued 1,302,361,545 shares of common stock as settlement of notes payable and accrued interest in the total amount of $184,737 and $54,534 respectively. During the year ended December 31, 2018, the Company issued 28,358,000 shares of common stock as settlement of deferred compensation and notes payable to former officers and directors of the Company in the total amount of $558,745.74, and in recognition of the upcoming cancellation of the PSF, Inc. preferred shares. At December 31, 2019, the Company had 1,589,257,888 in common shares reserved for issuance for convertible debt securities. On February 5, 2019, the majority stockholders holding a majority of the issued and outstanding voting shares of the Company amended the Company’s Certificate of Incorporation to increase the number of authorized shares of Common Stock from 250,000,000 to 3,000,000,000.

11. STOCK OPTIONS

11. STOCK OPTIONS	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS	NOTE 11 – STOCK OPTIONS The shareholders approved, by a majority vote, the adoption of the 1998 Stock Incentive Plan (the “Plan”). As amended on August 11, 2003, the Plan reserves 20,000,000 shares of common stock for issuance upon the exercise of options which may be granted from time-to-time to officers, directors, certain employees and consultants of the Company or its subsidiaries by the Board of Directors. The Plan permits the award of both qualified and non-qualified incentive stock options. As of December 31, 2019 and 2018, the Company had no outstanding stock options.

12. COMMITMENTS AND CONTINGENCI

12. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 12 – COMMITMENTS AND CONTINGENCIES Potential Royalty Payments The Company, in consideration of the terms of the debenture to the University of New Brunswick, shall pay to the University a two percent royalty on sales of any and all products or services, which incorporate the Company's patents for a period of five years from April 24, 2018. Potential Commission Payments The Company, in consideration of the Strategic Alliance Agreement with Bravatek, for the purpose of promoting the Company’s products, will pay Bravatek sales commissions for clients introduced to the Company by Bravatek. This agreement expired on September 5, 2019. License agreement with Battelle Memorial Institute On December 27, 2018, the Company signed a license agreement with Battelle Memorial Institute ("Battelle"). The license agreement allows the Company to utilize patents of Battelle for payments totaling $30,000. The Company also must pay a royalty of 6% of gross sales and 25% of sublicensing revenue. The minimal royalties under the agreement are as follows: 2019 $ 10,000 2020 30,000 2021 50,000 2022 and thereafter 80,000 $ 170,000 Legal Matters On October 2, 2018, the Company received a demand for payment from Bravatek Solutions, Inc. for payment in the amount of $35,750 for software services. On March 27, 2019, Thomas A. Cellucci, et al. v. DarkPulse, Inc. et al. (the “Complaint”) was filed in the United States District Court for the Southern District of New York by certain of the Company’s former executive officers, one also being a former director, and a non-employee shareholder (collectively, the “Plaintiffs”), against the Company, its sole officer and director, and others, claiming that the Plaintiffs brought the action to protect their individual rights as minority shareholders, as improperly-ousted officers (other than the non-employee shareholder), and as an improperly-ousted director, seeking equitable relief, damages, recovery of unpaid salaries and other relief. It is the Company's position that the Complaint represents a frivolous harassment lawsuit, and the Company intends to file a motion to dismiss all claims made in the Complaint and intends to otherwise defend itself vigorously in this matter. The Company is also exploring filing counterclaims against the Plaintiffs in the action. From time to time, we may become involved in litigation relating to claims arising out of our operations in the normal course of business. We are not currently involved in any pending legal proceeding or litigation and, to the best of our knowledge, no governmental authority is contemplating any proceeding to which we are a party or to which any of our properties is subject, which would reasonably be likely to have a material adverse effect on our business, financial condition and operating results. COVID-19 On March 11, 2020, the World Health Organization announced that infections of the novel Coronavirus (COVID-19) had become pandemic, and on March 13, the U.S. President announced a National Emergency relating to the disease. There is a possibility of continued widespread infection in the United States and abroad, with the potential for catastrophic impact. National, state and local authorities have required or recommended social distancing and imposed or are considering quarantine and isolation measures on large portions of the population, including mandatory business closures. These measures, while intended to protect human life, are expected to have serious adverse impacts on domestic and foreign economies of uncertain severity and duration. Some economists are predicting the United States will soon enter a recession. The sweeping nature of the coronavirus pandemic makes it extremely difficult to predict how the Company’s business and operations will be affected in the longer run, but we expect that it may materially affect our business, financial condition and results of operations. The extent to which the coronavirus impacts our results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the actions to contain the coronavirus or treat its impact, among others. Moreover, the coronavirus outbreak has begun to have indeterminable adverse effects on general commercial activity and the world economy, and our business and results of operations could be adversely affected to the extent that this coronavirus or any other epidemic harms the global economy generally and/or the markets in which we operate specifically. Any of the foregoing factors, or other cascading effects of the coronavirus pandemic that are not currently foreseeable, could materially increase our costs, negatively impact our revenues and damage the Company’s results of operations and its liquidity position, possibly to a significant degree. The duration of any such impacts cannot be predicted.

7. RELATED PARTY TRANSACTIONS

7. RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13– RELATED PARTY TRANSACTIONS The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a) affiliates of the Company; b) Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. During the year ended December 31, 2018, two of the Company’s previous officers and directors of the Company advanced personal funds in the amount of $10,689 for Company expenses, and $10,689 was repaid to them prior to December 31, 2018. In May 2018, the JV Entity received $42,000 for an order from Bravetek and the JV Entity then placed a corresponding order with the Company. The Company’s former executive office is also the CEO of Bravatek. The proceeds were to be used for marketing efforts to generate sales of our intrusion detection product. The order has been recorded as a prepaid sale and is a current liability as of December 31, 2019.

14. SUBSEQUENT EVENTS

14. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On April 29, 2020, the Company issued an aggregate of 68,571,429 shares of common stock upon the conversion of convertible debt, as issued on May 3, 2019, in the amount of $4,800. On May 4, 2020, the Company issued an aggregate of 72,857,143 shares of common stock upon the conversion of convertible debt, as issued on May 3, 2019, in the amount of $5,100. On March 11, 2020, the World Health Organization declared a pandemic related to the rapidly spreading coronavirus (COVID-19) outbreak, which has led to a global health emergency. The extent of the public-health impact of the outbreak is currently unknown and rapidly evolving, and the related health crisis could adversely affect the global economy, resulting in an economic downturn. Any disruption of the Company’s facilities or those of our suppliers could likely adversely impact the Company’s operations. Currently, there is significant uncertainty relating to the potential effect of the novel coronavirus on our business.

2. SIGNIFICANT ACCOUNTING POL_2

2. SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation. Our consolidated financial statements as of December 31, 2019 and 2018 include the accounts of DarkPulse Inc. and its subsidiaries: DarkPulse Technologies Inc. (“DPTI”), a New Brunswick, Canada corporation, a wholly owned subsidiary, incorporated December 16, 2010. DPTI owns 100% of DarkPulse Technology Holdings Inc., a New York corporation, incorporated July 6, 2017. DPTI indirectly owns 37.572% of DarkPulse Technologies International Inc., ("DPTINY") a New York corporation, incorporated on September 7, 2017. On or about September 18, 2017, DPTI entered into a shareholder agreement with 3 investors, whereby DPTI would own 50.2% of DPTINY and the investors would own 49.8%. On or about October 3, 2017, another investor entered into an agreement with DPTINY to fund it $37,500 for a 0.5% equity interest in DPTINY. On December 26, 2017, DPTI’s CEO incorporated another corporation named DarkPulse Technologies International Inc., ("DPTIDel") in the State of Delaware. On or about April 16, 2018, seven investors and DPTI entered into a new agreement whereby it was agreed that the investors would own 62.428% of DPTIDel, and the September 18, 2017 agreement with respect to DPTINY was considered null and void. Accordingly, the funding of $37,500 to DPTINY in October 2017 has been converted to an equity interest in DPTIDel as of April 2018. As of April 16, 2018, DPTI owns approximately 37.572% of the shares of common stock of DPTIDel and 100% of the issued shares of Series A Preferred Stock of DPTIDel, pursuant to which the Company controls both DPTIDel and DPTINY. The Company does not own any interest in DarkPulse East LLC, ("DPE") an entity organized on December 8, 2017 in Russia, by two of the shareholders of DPTIDel, to act as a sales organization to promote the Company's products within Russia. Each of the two shareholders own 50% interest in DPE. During November and December 2017 DPTINY funded DarkPulse East LLC a total of $20,650 to establish and launch the Company's business in Russia. The Company is considered to be the primary beneficiary of DPE based on implicit obligations to fund it, and accordingly, the operations of DPE are consolidated into these financial statements. As of December 31, 2018, DPE had no assets or liabilities. The Company is not liable for obligations of DPE, and creditors of DPE do not have recourse to the general credit of the Company. On February 8, 2018, DPTI formed DarkPulse BVTK, LLC, a Virginia Limited Liability Company (“JV Entity”). The Company, through its wholly-owned subsidiary DPTI, holds a 60% equity interest in the JV Entity, and Bravatek Solutions, Inc ("Bravatek") has a 40% interest. The primary business purpose of the JV Entity was to develop, market, and sell products and services based on the Company's patented BOTDA dark-pulse technology. Both the CEO of the Company and the CEO of Bravatek were to manage the day to day operations of the JV Entity. The operations of JV Entity are not consolidated into these financial statements. On March 26, 2019, DPTI informed the JV Entity and Bravatek that, effective immediately, DPTI was revoking from the JV Entity the revocable Licensed Technology exclusively owned by DPTI and the Company.
Use of Estimates	Use of Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statements of financial condition, and revenues and expenses for the years then ended. Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the assumptions used to calculate stock-based compensation, derivative liabilities, preferred deemed dividend and common stock issued for services.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.
Foreign Currrency Translation	Foreign Currency Translation The Company’s reporting currency is US Dollars. The accounts of one of the Company’s subsidiaries is maintained using the appropriate local currency, Canadian Dollar (“CAD”) as the functional currency. All assets and liabilities are translated into U.S. Dollars at balance sheet date, shareholders' equity is translated at historical rates and revenue and expense accounts are translated at the average exchange rate for the year or the reporting period. The translation adjustments are reported as a separate component of stockholders’ equity, captioned as accumulated other comprehensive (loss) gain. Transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the statements of operations. The relevant translation rates are as follows: for the year ended December 31, 2019 closing rate at 1.2988 US$: CAD, average rate at 1.3234 US$:CAD and for the year ended December 31, 2018 closing rate at 1.3642 US$: CAD, average rate at 1.2958 US$.
Intangible Assets	Intangible assets Intangible assets consist of capitalized software development costs and patents and trademarks. The Company reviews intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. Intangible Assets - Intrusion Detection Intellectual Property The Company relies on patent laws and restrictions on disclosure to protect its intellectual property rights. As of December 31, 2019, the Company held 3 U.S. and foreign patents on its intrusion detection technology, which expire in calendar years 2025 through 2034 (depending on the payment of maintenance fees). The DPTI issued patents cover a System and Method for Brillouin Analysis, a System and Method for Resolution Enhancement of a Distributed Sensor, and a Flexible Fiber Optic Deformation System Sensor and Method. Maintenance of intellectual property rights and the protection thereof is important to our business. Any patents that may be issued may not sufficiently protect the Company's intellectual property and third parties may challenge any issued patents. Other parties may independently develop similar or competing technology or design around any patents that may be issued to the Company. The Company cannot be certain that the steps it has taken will prevent the misappropriation of its intellectual property, particularly in foreign countries where the laws may not protect proprietary rights as fully as in the United States. Further, the Company may be required to enforce its intellectual property or other proprietary rights through litigation, which, regardless of success, could result in substantial costs and diversion of management's attention. Additionally, there may be existing patents of which the Company is unaware that could be pertinent to its business, and it is not possible to know whether there are patent applications pending that the Company's products might infringe upon, since these applications are often not publicly available until a patent is issued or published. For the year ended December 31, 2019, the Company had patent amortization costs on its intrusion detection technology totaling $51,028. Patents costs are being amortized over the remaining life of each patent, which is from 7 to 16 years. The DPTI issued patents cover a System and Method for Brillouin Analysis, a System and Method for Resolution Enhancement of a Distributed Sensor, and a Flexible Fiber Optic Deformation System Sensor and Method. Maintenance of intellectual property rights and the protection thereof is important to our business. Any patents that may be issued may not sufficiently protect the Company's intellectual property and third parties may challenge any issued patents. Other parties may independently develop similar or competing technology or design around any patents that may be issued to the Company. The Company cannot be certain that the steps it has taken will prevent the misappropriation of its intellectual property, particularly in foreign countries where the laws may not protect proprietary rights as fully as in the United States. Further, the Company may be required to enforce its intellectual property or other proprietary rights through litigation, which, regardless of success, could result in substantial costs and diversion of management's attention. Additionally, there may be existing patents of which the Company is unaware that could be pertinent to its business, and it is not possible to know whether there are patent applications pending that the Company's products might infringe upon, since these applications are often not publicly available until a patent is issued or published. The following is a summary of activity related to the DPTI patents for the year ended December 31, 2019: Balance at January 1, 2019 $ 486,932 Additions 9,114 Amortization (51,028 ) Balance at December 31, 2019 $ 445,018 The following is a summary of the DPTI patents as of December 31, 2019: 2019 Historical cost $ 904,269 Accumulated amortization (459,251 ) Carrying Value $ 445,018 Future expected amortization of intangible assets is as follows: Year Ending December 31, 2020 $ 51,028 2021 51,028 2022 51,028 2023 51,028 2024 51,028 Thereafter 189,878 $ 445,018 Intangible Assets - Capitalized software, trademarks, and other patents The Company capitalizes software development costs incurred from the time technological feasibility has been obtained until the product is generally released to customers. Amortization of capitalized software development costs begins when the products are available to customers and is computed using the straight-line method over the remaining estimated economic life of the product. The Company achieved technological feasibility with regard to its mobile phone technology during the fourth quarter of 2010. No software development costs were incurred and capitalized during the years ended December 31, 2019 and 2018, and no amortization expense for software development costs was recorded for the years ended December 31, 2019 and 2018. The costs of patents and trademarks related to the Company's software are amortized on a straight-line basis over 5 years from the date the patent or trademark is issued. Amortization expense for patents and trademarks related to the Company's software was $0 and $9,811 for the years ended December 31, 2019 and 2018, respectively. Intangible assets are tested for impairment on an annual basis or when the facts and circumstances suggest that the carrying amount of the assets may not be recovered. When the Company determines that the carrying value of intangibles may not be recoverable based upon the existence of one or more of the above indicators of impairment and the carrying value of the asset cannot be recovered from projected undiscounted cash flows, the Company records an impairment charge. The Company measures any impairment based on a projected discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in the current business model. Significant management judgment is required in determining whether an indicator of impairment exists and in projecting cash flows. In December 2018, the Company determined that the products associated with the capitalized software and corresponding trademarks and patents were not in the Company’s immediate future due to the fact that future cash raised would be used for the further development of its intrusion detection technology. As such the Company determined it was appropriate to impair these assets and recorded an impairment charge of $294,238 for the year ended December 31, 2018.
Property and Equipment	Property and Equipment Property and equipment are capitalized and depreciated over their estimated economic useful lives. Upon sale or other disposition of property and equipment, the cost and related accumulated depreciation or amortization are removed from the accounts and any gain or loss is included in the determination of income or loss. The Company had no assets as of December 31, 2019 and 2018.
Revenue Recognition	Revenue Recognition The Company currently has no revenues from its operations. We anticipate that revenues from product sales, net of estimated returns and allowances, will be recognized when evidence of an arrangement is in place, related prices are fixed and determinable, contractual obligations have been satisfied, title and risk of loss have been transferred to the customer and collection of the resulting receivable is reasonably assured.
Concentration of Credit Risk	Concentration of Credit Risk The Company has no significant concentrations of credit risk.
Related Parties	Related Parties The Company accounts for related party transactions in accordance with ASC 850 (“Related Party Disclosures”). A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and, if so, whether to bifurcate the conversion feature and account for it as a separate derivative liability. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a lattice model, in accordance with ASC 815-15 “Derivative and Hedging” to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months after the balance sheet date.
Beneficial Conversion Features	Beneficial Conversion Features The Company evaluates the conversion feature for whether it was beneficial as described in ASC 470-30. The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the shares of common stock at the commitment date to be received upon conversion.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with the requirements of FASB ASC 820, “Fair Value Measurements and Disclosures”. As defined in FASB ASC 820, the fair value is 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 (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”) which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed. The Company's U.S. subsidiaries were incorporated in 2017, and tax returns have not yet been filed. The Company does not anticipate a tax liability for the years 2019 and 2018. The Company has filed tax returns in Canada for the years ending December 31, 2018, 2017, 2016, 2015, 2014, and 2013, and they are still subject to audit.
Income (Loss) Per Common Share	Income (Loss) Per Common Share The Company accounts for earnings per share pursuant to ASC 260, Earnings per Share, which requires disclosure on the financial statements of "basic" and "diluted" earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options and warrants for each year. In periods where the Company has a net loss, all dilutive securities are excluded. December 31, 2019 December 31, 2018 Convertible preferred stock – – Stock Options – – Stock Warrants – – Total – –
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements On February 25, 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842). The new guidance establishes the principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. The updated standard was effective for us in the first quarter of 2019. Adoption of this standard did not have a material impact on the Company’s financial statements as the Company does not have any leases. In August 2018, the FASB issued Accounting Standards Update No. 2018-15 (“ASU 2018-15”), Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. In December 2019, the FASB issued Accounting Standards Update No. 2019-12 (“ASU 2019-12”), Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its financial position or results of operations.

2. SIGNIFICANT ACCOUNTING POL_3

2. SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Intangible Assets	The following is a summary of activity related to the DPTI patents for the year ended December 31, 2019: Balance at January 1, 2019 $ 486,932 Additions 9,114 Amortization (51,028 ) Balance at December 31, 2019 $ 445,018 The following is a summary of the DPTI patents as of December 31, 2019: 2019 Historical cost $ 904,269 Accumulated amortization (459,251 ) Carrying Value $ 445,018
Future expected amortization of intangible assets	Future expected amortization of intangible assets is as follows: Year Ending December 31, 2020 $ 51,028 2021 51,028 2022 51,028 2023 51,028 2024 51,028 Thereafter 189,878 $ 445,018
Schedule of antidilutive shares	December 31, 2019 December 31, 2018 Convertible preferred stock – – Stock Options – – Stock Warrants – – Total – –

4. REVERSE ACQUISITION (Tables)

4. REVERSE ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Fair value of assets acquired and liabilities assumed	Capitalized software $ 262,243 Patents and trademarks, net 42,356 Total assets acquired 304,599 Due to former management 150,000 Total liabilities assumed 150,000 Total assets less liabilities assumed 154,599 Net assets attributed to non-controlling interests (Klever shareholders) 23,190 Net assets acquired 131,409 Consideration [1] 131,409 [1] The fair value of the consideration effectively transferred, $131,409, was measured based on the net asset value of the Klever Marketing, Inc. assets immediately before the transaction.

5. CONVERTIBLE DEBT SECURITIES

5. CONVERTIBLE DEBT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of convertible debt	Face Debt Initial Change Derivative Amount Discount Loss in FMV 12/31/2019 $ 90,228 $ – $ 58,959 $ (10,369 ) $ 134,662 162,150 – 74,429 101,920 243,386 72,488 – 11,381 1,286 79,663 208,436 – – 134,777 257,815 76,657 – 8,904 19,762 94,925 65,372 – 5,651 27,560 104,959 53,864 4,040 28,566 32,262 32,262 25,468 2,175 16,558 15,254 15,254 29,250 1,220 – 25,157 27,920 49,726 2,418 – 43,210 47,465 41,774 2,032 – 36,300 39,875 29,250 1,423 – 25,157 27,920 40,000 9,945 10,605 22,954 22,954 128,000 16,161 17,676 146,440 146,440 Subtotal 1,072,663 39,414 232,729 (621,670 ) 1,275,500 Transaction expense – – – – – $ 1,072,663 $ 39,414 $ 232,729 $ (621,670 ) $ 1,275,500

6. DEBENTURE (Tables)

6. DEBENTURE (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Future minimum required payments	Period ending December 31, 2020 $ 0 2021 0 2022 0 2023 0 2024 and after 1,155,150 Total $ 1,155,150

7. ACCRUED LIABILITIES (Tables)

7. ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued Liabilities	2019 2018 Accrued payroll $ 293,434 $ 202,112 Taxes 1,996 1,996 Accrued interest 201,648 139,411 $ 497,078 $ 343,519

8. INCOME TAXES (Tables)

8. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Statutory tax rate	2019 2018 Statutory tax rate: U.S. 21.00% 21.00% State taxes 3.63% 3.63% Change in valuation allowance: (24.63)% (24.63)% –% –%
Deferred Tax assets and liabilities	The Company’s deferred tax assets and liabilities as of December 31, 2019 and 2018 are as follows: 2019 2018 Deferred Tax (Liabilities): Net operating losses $ 1,283,957 $ 834,344 Intangible assets (208 ) (208 ) Less: Valuation allowance (1,283,749 ) (834,136 ) $ – $ –

12. COMMITMENTS AND CONTINGEN_2

12. COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Future minimum royalty payments	2019 $ 10,000 2020 30,000 2021 50,000 2022 and thereafter 80,000 $ 170,000

2. SIGNIFICANT ACCOUNTING POL_4

2. SIGNIFICANT ACCOUNTING POLICIES (Details - Patent activity) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Beginning balance	$ 486,932
Additions	9,114
Amortization expense	(51,028)	$ (60,839)
Ending balance	$ 445,018	$ 486,932

2. SIGNIFICANT ACCOUNTING POL_5

2. SIGNIFICANT ACCOUNTING POLICIES (Details - Patents) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Finite lived assets, net	$ 445,018	$ 486,932
Patents [Member] | DPTI technology [Member]
Finite lived assets, cost	904,269
Accumulated amortization	(495,251)
Finite lived assets, net	$ 445,018

2. SIGNIFICANT ACCOUNTING POL_6

2. SIGNIFICANT ACCOUNTING POLICIES (Details - Future expected amortization of intangible assets)	Dec. 31, 2019USD ($)
Accounting Policies [Abstract]
Amortization year ending 2020	$ 51,028
Amortization year ending 2021	51,028
Amortization year ending 2022	51,028
Amortization year ending 2023	51,028
Amortization year ending 2024	51,028
Thereafter	189,878
Total	$ 445,018

2. SIGNIFICANT ACCOUNTING POL_7

2. SIGNIFICANT ACCOUNTING POLICIES (Details - Antidilutive shares) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Antidilutive shares	0	0
Convertible Preferred Stock [Member]
Antidilutive shares	0	0
Options [Member]
Antidilutive shares	0	0
Warrants [Member]
Antidilutive shares	0	0

2. SIGNIFICANT ACCOUNTING POL_8

2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Patent amortization expense	$ 51,028	$ 60,839
Software development costs	0	0
Asset impairment charge	0	294,238
Property and equipment	0	0
Patents [Member]
Patent amortization expense	51,028
Computer Software, Intangible Asset [Member]
Patent amortization expense	$ 0	$ 9,811
C A D
Foreign currency translation rates	1.2988	1.3642
Foreign currency translation rates during the period	1.3234	1.2958

3. GOING CONCERN (Details Narra

3. GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Net loss	$ (1,825,469)	$ (3,318,059)
Working capital	(3,213,915)
Cash	$ 1,210	$ 72,294	$ 8,025

4. REVERSE ACQUISITION (Details

4. REVERSE ACQUISITION (Details - Assets acquired and liabilities assumed) - Merger Agreement [Member]	4 Months Ended
	Apr. 27, 2018USD ($)
Capitalized software	$ 262,243
Patents and trademarks, net	42,356
Total assets acquired	304,599
Total liabilities assumed	150,000
Total assets less liabilities assumed	154,599
Net assets attributed to non-controlling interests (Klever shareholders)	23,190
Net assets acquired	131,409
Consideration [1]	$ 131,409	[1]
[1]	The fair value of the consideration effectively transferred, $131,409, was measured based on the net asset value of the Klever Marketing, Inc. assets immediately before the transaction.

4. REVERSE ACQUISITION (Detai_2

4. REVERSE ACQUISITION (Details Narrative)	4 Months Ended
	Apr. 27, 2018shares
Series D Preferred Stock [Member] | Klever merger [Member]
Stock issued for acquisition, shares	88,235

5. CONVERTIBLE DEBT SECURITIE_2

5. CONVERTIBLE DEBT SECURITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Amortization of discount	$ 609,386	$ 420,930
Initial loss	(71,084)	(90,772)
Change in Fair Market Value	(368,164)	(159,324)
Derivative balance	323,481	$ 653,831
Convertible Debt 1 [Member]
Face amount	90,228
Amortization of discount	0
Initial loss	58,959
Change in Fair Market Value	(10,369)
Derivative balance	134,662
Convertible Debt 2 [Member]
Face amount	162,150
Amortization of discount	0
Initial loss	74,429
Change in Fair Market Value	101,920
Derivative balance	243,386
Convertible Debt 3 [Member]
Face amount	72,488
Amortization of discount	0
Initial loss	11,381
Change in Fair Market Value	1,286
Derivative balance	79,663
Convertible Debt 4 [Member]
Face amount	208,436
Amortization of discount	0
Initial loss	0
Change in Fair Market Value	134,777
Derivative balance	257,815
Convertible Debt 5 [Member]
Face amount	76,657
Amortization of discount	0
Initial loss	8,904
Change in Fair Market Value	19,762
Derivative balance	94,925
Convertible Debt 6 [Member]
Face amount	65,372
Amortization of discount	0
Initial loss	5,651
Change in Fair Market Value	27,560
Derivative balance	104,959
Convertible Debt 7 [Member]
Face amount	53,864
Amortization of discount	4,040
Initial loss	28,566
Change in Fair Market Value	32,262
Derivative balance	32,262
Convertible Debt 8 [Member]
Face amount	25,468
Amortization of discount	2,175
Initial loss	16,558
Change in Fair Market Value	15,254
Derivative balance	15,254
Convertible Debt 9 [Member]
Face amount	29,250
Amortization of discount	1,220
Initial loss	0
Change in Fair Market Value	25,157
Derivative balance	27,920
Convertible Debt 10 [Member]
Face amount	49,726
Amortization of discount	2,418
Initial loss	0
Change in Fair Market Value	43,210
Derivative balance	47,465
Convertible Debt 11 [Member]
Face amount	41,774
Amortization of discount	2,032
Initial loss	0
Change in Fair Market Value	36,300
Derivative balance	39,875
Convertible Debt 12 [Member]
Face amount	29,250
Amortization of discount	1,423
Initial loss	0
Change in Fair Market Value	25,157
Derivative balance	27,920
Convertible Debt 13 [Member]
Face amount	40,000
Amortization of discount	9,945
Initial loss	10,605
Change in Fair Market Value	22,954
Derivative balance	22,954
Convertible Debt 14 [Member]
Face amount	128,000
Amortization of discount	16,161
Initial loss	17,676
Change in Fair Market Value	146,440
Derivative balance	146,440
Derivative Liabilities [Member]
Face amount	1,072,663
Amortization of discount	39,414
Initial loss	232,729
Change in Fair Market Value	(621,670)
Transaction expense	0
Derivative balance	$ 1,275,500

5. CONVERTIBLE DEBT SECURITIE_3

5. CONVERTIBLE DEBT SECURITIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	May 03, 2019	Apr. 23, 2019	Feb. 12, 2019	Jan. 10, 2019	Sep. 25, 2018	Sep. 24, 2018	Aug. 20, 2018	Jul. 27, 2018	Jul. 17, 2018
Repayment of convertible debt	$ 24,650	$ 42,200
Convertible debt outstanding	1,040,663	601,250
Unamortized debt discount	93,138	440,800
Derivative liability	323,481	653,831
Carebourn Prom Note 1 [Member]
Debt stated interest rate											12.00%
Debt face amount											$ 189,750
Original Issue Discount											$ 24,750
Repayment of convertible debt	32,090	42,200
Debt converted, amount converted	$ 53,932
Debt converted, shares issued	7,688,347
Carebourn Prom Note 2 [Member]
Debt stated interest rate										12.00%
Debt face amount										$ 276,000
Original Issue Discount										36,000
Debt issuance costs										$ 15,000
Proceeds from convertible debt	$ 150,000
Repayment of convertible debt	10,150	0
More Capital [Member]
Debt stated interest rate									12.00%
Debt face amount									$ 152,000
Original Issue Discount									20,000
Debt issuance costs									$ 7,000
Proceeds from convertible debt	70,000
Debt converted, amount converted	$ 24,512
Debt converted, shares issued	20,880,639
Auctus Fund [Member]
Debt stated interest rate								24.00%
Debt face amount								$ 100,000
Debt issuance costs								10,250
Proceeds from convertible debt		89,750
Debt converted, amount converted	$ 23,343
Debt converted, shares issued	377,325,592
EMA Financial [Member]
Debt stated interest rate							8.00%
Debt face amount							$ 100,000
Debt issuance costs							$ 4,000
Proceeds from convertible debt		90,000
Debt converted, amount converted	$ 37,628
Debt converted, shares issued	188,100,000
First Fire Global [Member]
Debt face amount								247,500
Debt issuance costs								$ 5,000
Proceeds from convertible debt		$ 110,000
Debt converted, amount converted	$ 37,628
Debt converted, shares issued	188,100,000
GS Capital [Member]
Debt face amount						$ 65,000
Debt converted, amount converted	$ 11,136
Debt converted, shares issued	79,605,027
Crown Bridge Partners [Member]
Debt face amount					$ 35,000
Debt converted, amount converted	$ 9,532
Debt converted, shares issued	259,259,259
GS Capital [Member]
Debt stated interest rate				8.00%
Debt face amount				$ 40,000
Proceeds from convertible debt	$ 36,000
Geneva Roth [Member]
Debt stated interest rate			9.00%
Debt face amount			$ 64,000
Original Issue Discount			6,000
Debt issuance costs			$ 2,800
Proceeds from convertible debt	55,200
Interest expense	$ 64,000

6. DEBENTURE (Details)

6. DEBENTURE (Details)	Dec. 31, 2019USD ($)
Debt Disclosure [Abstract]
Period ending 2020	$ 0
Period ending 2021	0
Period ending 2022	0
Period ending 2023	0
Period ending 2024 and after	1,155,150
Total	$ 1,155,150

6. DEBENTURE (Details Narrative

6. DEBENTURE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Unrealized gain on derivatives	$ 71,084	$ 90,772
Interest expense	$ 52,538	$ 76,275

7. ACCRUED LIABILITIES (Details

7. ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued payroll	$ 293,434	$ 202,112
Accrued taxes	1,996	1,996
Accrued interest	201,648	139,411
Accrued liabilities	$ 497,078	$ 343,519

8. INCOME TAXES (Details - Inco

8. INCOME TAXES (Details - Income tax rate)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statutory tax rate:
U.S.	21.00%	21.00%
State taxes	3.63%	3.63%
Change in valuation allowance:	24.63%	24.63%
Effective Income tax rate	0.00%	0.00%

8. INCOME TAXES (Details - Defe

8. INCOME TAXES (Details - Deferred taxes) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred Tax (Liabilities):
Net operating losses	$ 1,283,957	$ 834,344
Intangible assets	(208)	(208)
Less: Valuation allowance	(1,283,749)	(834,136)
Deferred tax assets (liabilities)	$ 0	$ 0

8. INCOME TAXES (Details Narrat

8. INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 1,284,000
Operating loss carryforward expiration date	Dec. 31, 2038
Effective tax rate	0.00%	0.00%

9. PREFERRED STOCK (Details Nar

9. PREFERRED STOCK (Details Narrative) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Convertible preferred stock - shares authorized	2,000,000	2,000,000
Class D Voting Preferred Stock [Member]
Convertible preferred stock - shares authorized	100,000	100,000
Convertible preferred stock - par value	$ 0.01	$ 0.01
Convertible preferred stock - shares issued	88,235	88,235
Convertible preferred stock - shares outstanding	88,235	88,235

10. COMMON STOCK (Details Narra

10. COMMON STOCK (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Common stock par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	20,000,000,000	250,000,000
Common stock, shares issued	1,392,042,112	89,680,567
Common stock, shares outstanding	1,392,042,112	89,680,567
Common stock reserved for issuance convertible debt	20,000,000
Former Officers and Directors [Member]
Stock issued for compensation, shares		28,358,000
Stock issued for compensation, value		$ 558,746
Debt Settled [Member]
Debt converted, amount converted	$ 184,737
Debt converted, interest converted	$ 54,534
Debt converted, shares issued	1,302,361,545

11. STOCK OPTIONS (Details Narr

11. STOCK OPTIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2019shares
Share-based Payment Arrangement [Abstract]
Common stock reserved for issuance	20,000,000
Stock options granted	0

12. COMMITMENTS AND CONTINGEN_3

12. COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Royalty payable 2019	$ 10,000
Royalty payable 2020	30,000
Royalty payable 2021	50,000
Royalty payable 2022 and thereafter	80,000
Total royalty payable	$ 170,000

13. RELATED PARTY TRANSACTIONS

13. RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Advance from related party	$ 0	$ 44,096
Repayment of advance from related party	$ 10,689
Previous Officers and Directors [Member]
Advance from related party		10,689
Repayment of advance from related party		$ 10,689