Misparha and Mispar Osek — Israel's company IDs
Two different numbers identify Israeli businesses: the company registration number and the VAT dealer number.
Israeli businesses can carry two distinct identifiers. The Misparha (mispar hevra) is the company registration number issued by the Registrar of Companies at the Ministry of Justice, and it identifies the legal entity. The Mispar Osek is the dealer number used for VAT with the Israel Tax Authority (ITA). Sole traders have no company number because they are not a legal entity. The two numbers are issued by different bodies and should not be assumed to match. Confirm formats and rules with the relevant authority.
- Misparha: company number from the Registrar of Companies.
- Mispar Osek: VAT dealer number used with the ITA.
- Sole traders have a dealer number but no company number.
- 4invoices does not verify either number.
How it works
Incorporate the entity at the Registrar of Companies. The certificate shows the Misparha, used for company-law matters.
Register with the ITA as a dealer. The dealer number is the identifier used on tax invoices and VAT reporting.
Put the supplier's and, for B2B, the buyer's dealer number on the tax invoice, as the VAT rules require. Ask your accountant which numbers your documents need.
Ask your customer for the number they use for VAT before invoicing a business.
To check a counterparty, use the official registers of the Registrar of Companies and the ITA. Do not rely on invoice software for this.
Legal framework
- Companies Law 5759-1999.
- Value Added Tax Law 5736-1975.
Frequently asked questions
Which number goes on an invoice, Misparha or Mispar Osek?
The dealer number used for VAT is the one the tax invoice rules refer to. The company number is a company-law identifier and can be shown as extra information. Confirm the exact requirements with your accountant or the ITA.
Are the two numbers ever the same?
Do not assume so. They are issued by different authorities. Check each against its own official record.
Is Mas Hachnasa a separate authority?
The name refers to income tax. Today the income tax function sits within the Israel Tax Authority. Check the ITA website for how filings are identified.
Should I check a customer's number before invoicing?
It is good practice, because an invoice with a wrong dealer number may cause problems for the buyer's VAT deduction. Use the official registers to check.
Does 4invoices look up or verify company and dealer numbers?
No. 4invoices does not query the Registrar of Companies or the ITA and does not verify any number. You type the customer details on the invoice yourself. 4invoices creates invoices with a VAT rate per line, in any currency, with PDF download, and a 6-month free trial without a card.