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Accounts Receivable and Other Receivables | 6 Months Ended
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Jun. 30, 2023
Accounts Receivable and Other Receivables [Abstract] |
ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES | NOTE 4 – ACCOUNTS RECEIVABLE AND OTHER RECEIVABLES Accounts receivable and other receivables as of June 30, 2023 and December 31, 2022 are summarized as below:
|  | June 30, 2023 |  |  | December 31, 2022 |
Customers by sales provision of services |  | € | 1,979,803 |  |  | € | 3,429,596 |
VAT receivable |  |  | 29,242 |  |  |  | - |
Others |  |  | 59,484 |  |  |  | 41,541 |
|  | € | 2,068,529 |  |  | € | 3,471,137 |
Allowance for doubtful accounts |  |  | (338,062 | ) |  |  | (333,528 | )
|  | € | 1,730,467 |  |  | € | 3,137,609 |
As of June 30, 2023 and December 31, 2022, the allowance for doubtful accounts of €338,062 and €333,528. During the six months ended June 30, 2023 and 2022, the Company recorded bad debt expense of €4,534 and bad debt recovery of €10,859.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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