Note 6 - Research and Development Tax Rebate Receivable (Details Textual) - USD ($)	3 Months Ended
Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	May 23, 2017
Research and Development Expense, Total	$ 1,378,487	$ 938,620
Research and Development Tax Rebate Receivable	720,029		$ 634,940
Atossa Genetics AUS Pty Ltd [Member]
Research and Development Cash Rebate per Dollar				$ 0.435
Research and Development Expense, Total	133,452	133,447
Research and Development Tax Rebate Receivable	720,029		$ 634,940
Foreign Currency Transaction Gain (Loss), Realized	$ 5,945	$ 19,965

Represents the research and development cash rebate per dollar spend on qualified R&D activities.

No definition available.

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- Definition

Represents the value of research and development tax rebate receivable.

+ References

No definition available.

+ Details

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- Definition

Amount before tax of foreign currency transaction realized gain (loss) recognized in the income statement.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30690-110894

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- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 730
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

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