Israel's "Israel Invoices" model explained — since 1 June 2026 a B2B tax invoice whose amount before VAT exceeds NIS 5,000 needs an Israel Tax Authority allocation number for the buyer to deduct input VAT. The 25,000 → 20,000 → 10,000 → 5,000 timeline, the VAT Law sections behind it, the REST/JSON API and web app, refusals and hearings, and penalties.
Complete guide to Israeli tax identification numbers — Teudat Zehut (personal ID), H.P. company number, Osek Murshe VAT registration, and the e-invoicing allocation number (mispar haktzaat). Includes foreign business obligations.
Learn about VAT rules in Israel for businesses — the 18% rate from 1 January 2025, authorised and exempt dealers, registration of foreign businesses with an Israeli representative, the buyer's liability on services from foreign residents, the allocation-number model for tax invoices over NIS 5,000, return and payment deadlines, and the charges the Israel Tax Authority collects.