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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2023
Accrued Expenses and Other Current Liabilities [Abstract] |
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | 11 - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following:
|  | Dec 31, 2023 |  |  | Dec 31, 2022 |
Lawsuit provision |  |  | 810,159 |  |  |  | 200,818 |
Non-income-based taxes and funds payable |  |  | 433,999 |  |  |  | 292,863 |
Expense accruals |  |  | 408,432 |  |  |  | 300,207 |
Unused vacation liability |  |  | 217,692 |  |  |  | 167,863 |
Payroll liabilities |  |  | 201,054 |  |  |  | 337,704 |
Customs tax provision (*) |  |  | 110,536 |  |  |  | 78,232 |
Other current liabilities |  |  | 113,291 |  |  |  | 140,282 |
Total |  |  | 2,295,163 |  |  |  | 1,517,969 |
The table below shows the lawsuit provision movement for the years ended December 31, 2023 and 2022.
|  | 2023 |  |  | 2022 |
Opening |  |  | 200,818 |  |  |  | 29,132 |
New provisions |  |  | 1,059,510 |  |  |  | 277,150 |
Exchange rate effect |  |  | (236,879 | ) |  |  | (31,714 | )
Payments |  |  | (213,290 | ) |  |  | (73,750 | )
Ending balance |  |  | 810,159 |  |  |  | 200,818 |
| (*) | The Group management amended its import tax filing for the years 2021 and 2022. The Customs Authority issued a decision as of January 5, 2023 charging a penalty of US$ 3,342,549 upon voluntary disclosure, however the Tax amnesty law no 7440 gives taxpayers the opportunity to settle their tax disputes pending before the courts at any stage of proceedings. The Group applied to the customs office for the tax amnesty for the aforementioned penalty decisions on March 28, 2023. Pursuant to the Law numbered 7440 and Group’s application dated March 28, 2023, the additional fine of US$ 3,342,549 was included in the scope of amnesty by the customs authority therefore it will not result in any payment.
Additionally, the Group Management applied for amnesty for the additional tax charge and fine related to e-bikes within the scope of the Law No. 7440 on August 3, 2023. The Group’s amnesty filing for the e-bikes was approved by the Customs Authority on August 4, 2023. Due to this amnesty, the penalty fine of US$ 78,991 and half of the additional tax charge amounting to US$ 173,812 were cancelled. The remaining tax charge was paid on August 29, 2023.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
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