Explore the latest electronic invoicing, reporting and archival requirements.

Israel

Regulations

E-invoicing requirements in Israel

Technical requirements

  • Platform - SHAAM / ITA Allocation System (clearance model)

  • Format - JSON for clearance / Any format + 9-digit allocation number for delivery (e.g., PDF or paper)

  • Archival period - Minimum 7 years

B2B / B2G mandates

Allocation number required for VAT deduction:

  • May 2024 - Invoices > 25k ILS ("Pilot" = automatic approval)

  • January 2025 - Invoices > 20k ILS (real-time-validation)

  • Jan 2026 - Invoices > 10k ILS (accelerated timeline)

  • Jun 2026 - Invoices > 5k ILS (accelerated timeline)

Notes

Allocation via ITA portal/API required before input VAT deduction allowed. Input VAT is strictly denied without a valid ID.


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