Domestic B2B only. Israeli VAT-registered dealers issuing tax invoices or tax-invoice-receipts to other businesses. B2C, B2G and cross-border are out of scope. The threshold is per invoice, excluding VAT, and monthly consolidated invoices are tested on the aggregate. Practically it is an input-VAT deduction gate: the buyer cannot reclaim input VAT on an invoice above the threshold that does not carry a valid allocation number.
This is not e-invoicing and calling it that will mislead a client. There is no mandated invoice format, no network, no service provider regime — just a real-time authorisation call that returns a number. The consequence of getting it wrong lands on the BUYER, who loses the input VAT deduction, not primarily on the issuer, which inverts the usual commercial pressure. Thresholds are measured excluding VAT, and the mid-year step on 1 June 2026 catches teams that only diarised 1 January changes. Israel has signalled a fuller structured e-invoicing model in future, so anything built now should be treated as a staging post.
1 of 7 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
