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.
Israeli businesses carry two distinct nine-digit identifiers, often confused even by Israeli accountants. The Misparha (mispar hevra) is the company registration number issued by the Registrar of Companies (Rasham HaHavarot) at the Ministry of Justice under the Companies Law 5759-1999 — it identifies the legal entity. The Mispar Osek is a separate nine-digit number issued by the Israel Tax Authority (Rashut HaMisim) when the business registers as an Osek Murshe or Osek Patur — it identifies the VAT dealer. Sole traders have only a Mispar Osek (no Misparha because they are not a legal entity). Mas Hachnasa, the income tax arm of the ITA, uses the Mispar Osek for income tax filings too, creating a single fiscal identifier across VAT, income tax and the allocation-number system.
- Misparha: 9-digit company number from the Registrar of Companies.
- Mispar Osek: 9-digit VAT dealer number from the Israel Tax Authority.
- Sole traders: Mispar Osek only — no Misparha (not a legal entity).
- Mas Hachnasa: income-tax arm of the ITA, uses the Mispar Osek.
How it works
Incorporate the legal entity at the Registrar of Companies via the Ministry of Justice online portal. The Registrar issues a Misparha that begins with '51' for companies limited by shares (Ltd.), '52' for non-profits (Amuta), '54' for cooperatives. The Misparha appears on the certificate of incorporation and is the entity's identity for company-law purposes — share register, charges, annual return.
Register the entity (or sole trader) with the Israel Tax Authority as an Osek Murshe or Osek Patur. The ITA issues a Mispar Osek that is independent of the Misparha — for a sole trader it is often the same as the Te'udat Zehut (national ID), for a company it is a brand-new nine-digit number. The Mispar Osek is the VAT identifier on every invoice.
Use the Mispar Osek on tax invoices (cheshbonit mas), receipts (kabbala), VAT returns (form 836) and from 2024 in ITA allocation-number requests under Directive 1480/24. Use the Misparha on company-law filings, the share register and bank account opening (alongside the Mispar Osek for the tax side).
File income tax with Mas Hachnasa using the same Mispar Osek. Mas Hachnasa is not a separate authority — it is the income-tax department of the ITA — and the two systems share a unified taxpayer file. Annual income tax returns (form 1301 for individuals, 1214 for companies) use the Mispar Osek as the primary key.
Validate counterparties before invoicing. The Registrar of Companies portal lets you look up any Misparha free of charge to confirm the company is active and not in liquidation. The ITA exposes a separate Mispar Osek lookup that returns VAT status (Murshe vs Patur), trading name and registered address. 4invoices runs both lookups automatically when you add a customer.
Legal framework
- Companies Law 5759-1999 (Chok HaHavarot).
- Value Added Tax Law 5736-1975 (Mispar Osek allocation).
- Income Tax Ordinance (New Version) 5721-1961.
- Registrar of Companies Regulations on the company number format.
Frequently asked questions
Which number do I put on an invoice — Misparha or Mispar Osek?
Always the Mispar Osek. The VAT Law requires the supplier's and the buyer's VAT dealer numbers on every tax invoice. The Misparha is a company-law identifier and is not required on the invoice — though it often appears on the letterhead alongside 'Co. Reg. No.' for the buyer's information. Including only the Misparha and not the Mispar Osek makes the invoice invalid as a tax invoice.
Are the Misparha and Mispar Osek ever the same number?
Sometimes by coincidence, but they are issued by different authorities and you cannot rely on them matching. The Registrar of Companies allocates Misparha numbers from a sequence reserved by entity type ('51...' for Ltd., '52...' for Amuta). The ITA allocates Mispar Osek from its own sequence. A given company will normally have two completely different nine-digit numbers. For sole traders, the Mispar Osek often equals the Te'udat Zehut.
What is the difference between Mas Hachnasa and the ITA?
Mas Hachnasa (literally 'Income Tax') was historically a separate authority and the name still appears on payslips and tax certificates. In 2003 it was merged with the VAT directorate, Customs and the Stamp Duty office into Rashut HaMisim — the Israel Tax Authority. So today 'Mas Hachnasa' refers to the income-tax department within the ITA, not a separate body. They share data and identifiers.
Do I need to look up a customer's Mispar Osek before invoicing?
Strongly recommended. Issuing a tax invoice to a non-registered customer or to a wrong Mispar Osek makes the invoice non-deductible for the buyer and can trigger ITA scrutiny on the supplier. From 2024 the ITA allocation-number service rejects invoices where the buyer's Mispar Osek is unknown or inactive. 4invoices runs the lookup at customer-creation time and on every invoice issue.
What about NGOs (Amuta) and cooperatives — do they have a Mispar Osek?
Only if they carry on a business activity subject to VAT. An Amuta (non-profit association under the Associations Law 5740-1980) registered purely for charitable purposes is a 'mosad lo le-matrot revach' — outside VAT scope, so no Mispar Osek. The moment it sells goods or services for consideration it must register and obtain one. Cooperatives (Agudah Shitufit) almost always have one because they trade.