E-invoicing in Israel

Israel is implementing a Continuous Transaction Control (CTC) clearance-style e‑invoice confirmation system. While issuing invoices electronically is not mandatory, reporting of invoice data to the tax authority and obtaining allocation numbers for invoices above threshold is required since May 5, 2024, with thresholds lowering annually through to 2028.

Invoice format

JSON invoice data submitted to ITA's SHAAM system to obtain allocation number prior to delivery.

Submission or exchange

Direct API with Israeli Tax Authority.

Scope, model and deadlines

Clearance-style—invoice only valid after allocation number; buyer input VAT deduction depends on it.

Invoice format

JSON invoice data submitted to ITA's SHAAM system to obtain allocation number prior to delivery.

Submission or exchange

Direct API with Israeli Tax Authority.

Scope, model and deadlines

Clearance-style—invoice only valid after allocation number; buyer input VAT deduction depends on it.

Scope, model and deadlines

Included in general B2B rules when applicable.

Earlier guidance (pending review)

Mandatory invoice-level reporting when allocation number is required.

Applicable transactions

Continuous real‑time; deduction rights tied to published Allocation Number.

Format

Digital payload includes all tax data plus allocation ID.