Israel — Ctc allocation number clearance

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.