BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION
 6 Months Ended
Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
NOTE 2. BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION
 
The following entities make up our continuing operations: (1) TOT Group, Inc., a  100% owned subsidiary formed in Delaware; (2) Netlab Systems, LLC, a wholly owned subsidiary formed in Florida; (3) NetLab Systems IP, LLC, a wholly owned subsidiary formed in Florida; (4) OOO Net Element Russia (“Net Element Russia”), a wholly owned subsidiary formed in Russia; and (5) Net Element Services, LLC, a wholly owned subsidiary formed in Florida.
 
The subsidiaries listed above are the parent companies of several other subsidiaries, which hold the Company’s underlying investments or operating entities.
 
TOT Group is the parent company of TOT Payments, LLC doing business as Unified Payments (TOT Payments), a wholly owned subsidiary formed in Florida, Aptito, LLC, a  80% owned subsidiary formed in Florida (acquired June 18, 2013), TOT Group Europe LTD, a wholly owned subsidiary formed in the United Kingdom, TOT Group Kazakhstan, a wholly owned subsidiary formed in Kazakhstan and OOO TOT Group Russia, a wholly owned subsidiary formed in Russia.
 
 
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TOT Payments, LLC is the parent company of:
 
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Process Pink, LLC, a wholly owned subsidiary formed in Florida;
 
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TOT HPS, LLC, a wholly owned subsidiary formed in Florida;
 
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TOT FBS, LLC, a wholly owned subsidiary formed in Florida;
 
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TOT New Edge, LLC, a wholly owned subsidiary formed in Florida;
 
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TOT BPS, LLC, a wholly owned subsidiary formed in Florida; and
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Unified Portfolios, LLC, a wholly owned subsidiary formed in Florida.
 
 
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OOO TOT Group Russia is the parent company of its wholly owned subsidiary OOO TOT Money (a company formed in Russia).
 
 
 
 
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Netlab Systems, LLC is the parent company of Tech Solutions LTD (Cayman Islands).
 
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Net Element Russia is the parent company of 99% owned OOO TOT Group.
 
Additionally, our financial statements for the period ended June 30, 2015 include the assets and operations of the companies that comprise PayOnline, Innovative Payment Technologies LLC (Russia), Polimore Capital Limited (Cyprus) and Brosword Holding Limited (Cyprus), as we contracted to attain financial and operational control of PayOnline effective May 20,2015.
 
All material intercompany accounts and transactions have been eliminated in consolidation.