Materiality can be determined a number of ways. But at its most basic level anything that occurs and has the potential to affect the stock price is "material". And clearly having 10% or higher of a $1 billion+" "done deal" would fit that given it would be more meaningful than ANYTHING that has happened to BVTK/ECRY in its entire history.
As to the question of when? The clock starts when there is a signed contractual obligation on the part of Darkpulse to BVTK. A signed "definitive agreement" (which is the wording in the regs).
So it may be that despite the tweet by O'Leary about a "done deal"...there is not yet a definitive agreement between DP and BVTK. If the MAP created a contractual obligation in and of itself then BVTK would need to submit an 8K...even if it was contractually obligated to some minimum amount.
However, if there was no contractual obligation created on Monday or it is not yet agreed to with BVTK, there is nothing to 8K at the present time.