Israel e-invoicing with ITA mandate.
Allocation numbers, VAT 17%, Mispar Osek. The Israel Tax Authority (ITA) has run a phased mandatory e-invoice clearance regime since 5 May 2024 under Directive 1480/24, with the threshold dropping from ILS 25,000 in 2024 toward ILS 5,000 by 2028. This hub gathers four guides on the mandate, VAT and the Israeli business ID ecosystem.
ITA mandate
Israel Tax Authority phased e-invoice mandate and allocation numbers.
VAT & Osek
VAT 17%, zero-rated exports, Osek Patur and Osek Murshe registration.
Israeli business
Mispar Osek, Misparha, Mas Hachnasa and SMB simplifications.
Misparha and Mispar Osek — Israel's company IDs
Two different 9-digit numbers identify Israeli businesses: the Registrar of Companies number and the VAT dealer number — and they are not the same.
SMB thresholds and cash-basis simplifications in Israel
Osek Patur, Osek Zair and the cash-basis election — how Israeli micro-businesses keep books without a full accounting overhead.