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 allocation numbers and thresholds.
ITA e-invoice mandate in Israel
The Israel Tax Authority requires an allocation number on tax invoices above a threshold that has been lowered in steps since 2024.
Allocation number threshold in Israel: NIS 5,000 from June 2026
The threshold for an Israel Tax Authority allocation number fell from NIS 20,000 in 2025 to NIS 10,000 and then NIS 5,000 in 2026.
VAT & Osek
VAT 18%, zero-rated exports, Osek Patur and Osek Murshe.
Israel VAT is 18% since 2025 (17% before)
The standard rate rose from 17% to 18% on 1 January 2025. Guides and templates that still say 17% are out of date.
Israel VAT rate 18% on invoices: what changed in 2025
The standard rate is 18% from 1 January 2025. Templates that still show 17% need a change.
Tax invoice, receipt and invoice-receipt in Israel
Cheshbonit mas, kabbala and cheshbonit mas kabbala: what each document is for.
Credit invoice in Israel: when and how to issue one
A credit invoice (cheshbonit zikuy) corrects a tax invoice already issued.
Israeli business
Mispar Osek, Misparha and SMB simplifications.
Misparha and Mispar Osek — Israel's company IDs
Two different numbers identify Israeli businesses: the company registration number and the VAT dealer number.
SMB thresholds and simplifications in Israel
How Osek Patur and Osek Murshe differ for small businesses, and when the allocation number threshold matters.