Israel halves the allocation-number threshold to NIS 5,000
- Jurisdiction
- Israel
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Announced
- 1 June 2026
- Effective
- 1 June 2026
- Authority
- Israel Tax Authority (gov.il)
- Verified
- Corroborated against official id · high confidence
Israeli businesses issuing invoices of NIS 5,000 or more excluding VAT, from 1 June 2026. The allocation number is a condition of the recipient’s input-VAT deduction, so the consequence of missing it lands on your customer.
Under the Israel Tax Authority CTC invoice-clearance model (allocation numbers issued via the SHAAM system), from 1 June 2026 a tax invoice requires a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down from the NIS 10,000 threshold that applied from 1 January 2026; the allocation number is a condition for the recipient to deduct input VAT on the transaction.
What changed in detail
Under the Israel Tax Authority CTC clearance model (SHAAM allocation numbers), from 1 June 2026 a tax invoice needs a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down from NIS 10,000; the allocation number is a condition for the recipient to deduct input VAT.
Proof
Application for an allocation number for a tax invoice This service allows dealers and all those who have received their authorization, and are using manual invoice books or any software not connected to the service, to apply online for an allocation number for a tax invoice, when the transaction amount before VAT exceeds NIS 5,000 as of 2026. Share: Online Apply online The model of Israel invoicing aims to address fictitious invoices causing losses of billions of shekels to the state revenues every year.
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