Israel compliance calendar

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Detailed periodic VAT report (דוח תקופתי מפורט, PCN874) — monthly

Value Added Tax (מס ערך מוסף) · Monthly · return filing

23rd of the month after the month ends Verified 2026-10-21

Who files

Dealers with turnover above NIS 500,000, or required to keep double-entry books, and any dealer the Director allows to report in detail on request

Notes

Every calendar month has its own report, due by the 23rd of the next month, and the VAT is paid with it. The report lists each sales and purchase invoice individually, with its allocation number where one was issued, so it doubles as the invoice listing. It must be filed online, and a report is due even for a month with no business unless you have ceased trading and told the Tax Authority. Dealers above NIS 500,000 have filed this way since the September 2025 period. The date shown does not include the extra days the law adds when three or more rest days fall in the five days before the 23rd, so around Passover and Sukkot the real deadline can be later.

Source

חוק מס ערך מוסף, תשל״ו–1975 — סעיף 67א(ד)(1) National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“דוח תקופתי יוגש בתוך 23 ימים לאחר תקופת הדוח שבו, אף אם לא היו באותה תקופה עסקים המחייבים בתשלום מס”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

Periodic VAT report (דוח תקופתי) — two-monthly

Value Added Tax (מס ערך מוסף) · Every 2 months · return filing

15th of the month after the two-month period ends Verified 2026-10-21

Who files

Authorised dealers (עוסק מורשה) with turnover up to NIS 500,000 who are not required to keep double-entry books and are not detailed filers

Notes

Smaller authorised dealers report for two months at a time — January and February, March and April, and so on — by the 15th of the month after the period ends, paying the VAT with the report. Filing and paying online gives you until the 19th instead; that later date is not shown here. A report is still due for a period with no sales. The Tax Authority can let a dealer report monthly instead, in which case the same 15th applies every month. Exempt dealers (osek patur) file no periodic reports at all.

Source

דיווח ותשלום של דוחות מע"מ (Internet Archive copy, 26 March 2026) Israel Tax Authority (רשות המסים בישראל)

See the source text

“את הדוחות התקופתיים שמוגשים באופן מקוון, ניתן לדווח ולשלם עד ל-19 בכל חודש (במקום עד ל-15 בכל חודש).”

Open full size Captured from Israel Tax Authority (רשות המסים בישראל) on 2026-10-21

Exempt dealer (עוסק פטור) annual turnover declaration

Value Added Tax (מס ערך מוסף) · Annually · return filing

31st January each year Verified 2026-10-21

Who files

Small dealers exempt from VAT under VAT Law section 31(3) (osek patur)

Notes

An exempt dealer does not file periodic VAT reports. Instead, by 31 January each year it declares its turnover for the previous calendar year on the Tax Authority's form, so the 2026 declaration is due by 31 January 2027. Check whether the Tax Authority has announced a later date for the year before relying on one. Most authorised dealers have no annual VAT return; group-registered dealers and dealers with a yearly reporting period (such as Eilat-resident businesses) do.

Source

תקנות מס ערך מוסף (רישום), תשל״ו–1976 — תקנה 15 National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“יצהיר עד 31 בינואר בכל שנה על מחזור עסקאותיו בשנה שחלפה לפי טופס שקבע המנהל”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

Form 822 — notify a change in registered business details (טופס מע"מ 822)

Value Added Tax (מס ערך מוסף) · One-off · registration

within 15 days of a change in the type of activity, business address or telephone number Verified 2026-10-21

Who files

Any registered dealer whose type of activity, business address or telephone number changes

Notes

Tell the Tax Authority within 15 days if your type of activity, business address or telephone number changes. Use Form 822 or a letter describing the change, sent to the regional VAT office that holds your file; a representative can also submit it online. There is no fee.

Source

בקשה לשינוי פרטי העוסק שמופיעים במאגרי מע"מ (Internet Archive copy, 22 June 2025) Israel Tax Authority (רשות המסים בישראל)

See the source text

“עוסק שחל שינוי בעסקו: שינוי סוג הפעילות, כתובת העסק או מספר הטלפון. על העוסק להודיע על כך בתוך 15 יום ממועד השינוי.”

Open full size Captured from Israel Tax Authority (רשות המסים בישראל) on 2026-10-13

VAT registration (Form 821 / exempt-dealer opening)

Value Added Tax (מס ערך מוסף) · One-off · registration

no later than the day of starting business or activity Verified 2026-10-21

Who files

Every dealer, non-profit organisation and financial institution liable to VAT, whether registering as an authorised or an exempt dealer

Notes

Register with the Tax Authority no later than the day you start trading. Authorised dealers apply on Form 821 at the regional VAT office nearest the business; small businesses eligible to be exempt dealers can open their file online.

Source

תקנות מס ערך מוסף (רישום), תשל״ו–1976 — תקנה 2(א)(2) National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“חייב במס ימציא למנהל טופס כאמור בתקנה זו לא יאוחר מהיום שבו החל בעסקיו או בפעילותו”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

Notice of cessation or change in the business (Registration Regulations reg 8)

Value Added Tax (מס ערך מוסף) · One-off · registration

within 15 days of ceasing business entirely or for more than one reporting period Verified 2026-10-21

Who files

Any registered dealer that ceases business entirely or for more than one reporting period, or undergoes a change requiring its registration to be amended or cancelled

Notes

If you stop trading altogether, or pause for longer than one reporting period, tell the Tax Authority in writing within 15 days. The same 15 days applies to other changes that affect your registration, such as a change of partners, legal status or economic sector. To close a VAT file, use Form 18 and give the exact date activity stopped.

Source

תקנות מס ערך מוסף (רישום), תשל״ו–1976 — תקנה 8(א) National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“יודיע על כך החייב במס בכתב למנהל תוך חמישה-עשר יום מהיום שבו חל האירוע”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

Foreign dealer — notify the Israeli representative (Form 22)

Value Added Tax (מס ערך מוסף) · One-off · registration

within 30 days of starting activity in Israel Verified 2026-10-21

Who files

A dealer whose main business or activity is outside Israel but which also has business or activity in Israel

Notes

A foreign business that starts trading in Israel must tell the Tax Authority, within 30 days of starting, the name of the person in Israel who will act as its representative. The representative is notified on Form 22, filed together with the registration form.

Source

תקנות מס ערך מוסף (רישום), תשל״ו–1976 — תקנה 6(א) National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“יודיע למנהל תוך שלושים יום מיום תחילת פעילותו בישראל”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

Annual summary report for jointly registered dealers (דוח שנתי מסכם)

Value Added Tax (מס ערך מוסף) · Annually · return filing

90th day after the year ends Verified 2026-10-21

Who files

Each member of a group of dealers registered as a single dealer under VAT Law section 56

Notes

Each member of a group registered as one dealer files an annual summary of all its sales and purchases, including those with other members of the group, within 90 days after the tax year ends — 31 March, or 30 March in a leap year. It must be filed online. The Director can exempt some kinds of filer.

Source

חוק מס ערך מוסף, תשל״ו–1975 — סעיף 71א(א) National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“והכל בתוך 90 ימים מתום שנת המס שלגביה מוגש הדוח”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

Annual VAT report for dealers with a yearly reporting period

Value Added Tax (מס ערך מוסף) · Annually · return filing

75th day after the year ends Verified 2026-10-21

Who files

Dealers whose transactions are exempt under VAT Law section 33 (precious stones), and Eilat-resident dealers exempt under the Eilat Free Trade Zone law, whose reporting period is the tax year

Notes

Where the reporting period is the whole tax year, the report is due within 75 days after the year ends — 16 March, or 15 March in a leap year. This applies to dealers in precious stones whose sales are exempt and to exempt Eilat-resident businesses. Any taxable sale they make still goes on an ordinary periodic report.

Source

תקנות מס ערך מוסף, תשל״ו–1976 — תקנה 21א(ב) National Insurance Institute of Israel (btl.gov.il) — consolidated statute text

See the source text

“יגיש את הדו"ח תוך שבעים וחמישה ימים מתום שנת המס לגבי שנת המס שחלפה”

Captured from National Insurance Institute of Israel (btl.gov.il) — consolidated statute text on 2026-10-21

VAT is paid when the report is filed. Dealers with turnover above NIS 500,000 report monthly by the 23rd; smaller authorised dealers report every two months by the 15th. The dates shown are the deadlines set by law, moved off a Saturday or a public holiday. The real deadline can be later than the date shown: the law adds days when three or more rest days fall in the five days before a deadline (around Passover and Sukkot), and the Tax Authority's yearly table of reporting dates often sets later ones. A date here can be earlier than the one that applies, but never later. Not covered here: the notice for a one-off transaction, notices after a dealer's death or insolvency, income tax advances and withholding.

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