INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPOSITION OF LOSS

	Year ended December 31
	2023		2022
		U.S. Dollars
U.S.		6,050,025		9,275,822
Israel		844,815		641,825
Poland		144,474		28,728
		7,039,314		9,946,375

SCHEDULE OF EFFECTIVE INCOME TAX EXPENSE

	Year ended December 31
	2023			2022
	U.S. Dollars
Pretax loss		7,039,314			9,946,375
U.S. federal income tax rate		21	%		21	%
Income tax benefit computed at the U.S. federal income tax rate		(1,478,256	)		(2,088,739	)
Non-deductible expenses		3,301			8,970
Share-based compensation		1,179,537			1,988,192
Remeasurement of deferred taxes due to currency exchange and change in estimations		-			(313,233	)
Effect of differences in corporate income tax rates		3,056			(4,828	)
Other timing differences		24,165			-
Change in valuation allowance		268,197			409,638
		-			-

SCHEDULE OF DEFERRED TAX ASSETS

	December 31
	2023		2022
Composition of deferred tax assets:	U.S. Dollars in thousands
Operating loss carry forwards		6,776,409		6,508,213
Share-based compensation		3,604,097		2,577,057
Accrued compensation		62,588		54,425
Total deferred tax assets		10,443,094		9,139,695
Valuation allowance		10,443,094		9,139,695
Total deferred Tax assets		-		-