Osek Murshe Invoices - What to Issue and When
An osek murshe collects VAT from the customer and passes it to the state, which makes the document it issues the one both sides care about: the customer deducts input VAT from it, and the business reports output VAT from it. Every requirement on this page follows from that.
Two documents, sometimes one
An osek murshe issues a tax invoice for the sale and a receipt for the money actually received. When both happen in the same moment, a single document can replace them: a tax invoice receipt.
- Tax invoiceFor the sale. Carries the VAT line and entitles the customer to deduct
- ReceiptFor the payment received, with the payment instrument detailed
- Tax invoice receiptWhen payment arrives with the sale, in place of both documents
When the invoice has to go out
This is where new businesses get it wrong most often, and it has two parts.
The first is the date the VAT charge arises, meaning the moment the sale becomes taxable. On a service, that date is when payment is received, on the amount actually received, unless the business turned over more than ILS 15 million in the preceding year. On a sale of goods, it is the day the goods are delivered to the customer, even if payment hasn't arrived, except for small businesses meeting the section 29(1b) conditions, who also report on receipt.
The second is the issuing window: section 46 of the VAT Law requires the invoice within 14 days of that date, and forbids issuing it earlier.
Put together, this surprises service providers: for most of them the invoice doesn't follow the finished work, it follows the money. Section 47(a1) goes further and bars the buyer from demanding the invoice before paying, which is exactly what stops a business remitting VAT on revenue it hasn't collected. A business that wants to ask for payment earlier sends a transaction invoice, which creates no VAT liability and no deduction.
What a tax invoice must contain
- The heading "tax invoice", in those exact words
- Business name and dealer number
- Customer details, plus a dealer number for a business
- A serial number from the tax invoice sequence
- Issue date
- Line items or services, quantity and unit price
- The amount before VAT
- The VAT rate and amount, on a separate line
- The total payable
- An allocation number, above the threshold
VAT stands at 18%, and the VAT calculator converts between pre-VAT and inclusive amounts in both directions. The full field list for every document type is in the document templates guide.
Allocation numbers
Since June 2026 a tax invoice above ILS 5,000 before VAT requires an allocation number from the Tax Authority. The requirement covers tax invoices and tax invoice receipts, not transaction invoices or receipts.
An invoice without the number is still a valid document, and the business reports the output VAT on it as usual. What's lost is the deduction on the customer's side, which turns it into a commercial argument quickly: a business customer's bookkeeper checks that field before paying.
Numbering, signing and fixing mistakes
Numbering must be running and gapless, separate per document type. Tax invoices in one series, receipts in a second, tax invoice receipts in a third, credit notes in a fourth. A gap or a duplicate is an audit finding that's hard to explain after the fact.
An issued document is never edited or deleted, and it is digitally signed at the moment of issue. Correcting an amount or cancelling a sale is done by issuing a credit note that references the original, not by reopening the document.
What happens after issuing
Invoices roll into the periodic VAT report: output VAT collected against input VAT paid, with the difference either remitted or refunded. Alongside that, every document is kept for seven years, and the Open Format file is what an accountant or a Tax Authority auditor asks to receive.
Where this differs from an osek patur
The difference isn't in how the document looks, it's in what it represents.
| Osek murshe | Osek patur | |
|---|---|---|
| Document for the sale | Tax invoice | Transaction invoice |
| VAT line | Yes, 18% shown separately | None |
| Allocation number | Above ILS 5,000 before VAT | Never, at any amount |
| Customer deducts input VAT | Yes | No |
| VAT report | Periodic | Annual declaration only |
The full comparison of the two statuses is in the osek patur vs osek murshe guide, and anyone facing the switch will find the steps in the transition guide.
How this works in Slate
Business type is set in the business settings, and the available document types, the VAT line and the numbering all follow from it. A tax invoice above the threshold pulls an allocation number from the Tax Authority as it is issued, and when the Authority's system is unavailable the document is issued and marked pending rather than blocked. You can issue a tax invoice for free and see the finished document before signing up.
This is general information, not tax advice. For a specific case, consult an accountant or tax adviser.
Common questions
Which invoice does an osek murshe issue?
A tax invoice for the sale and a receipt for the payment received. When both happen at once, a single tax invoice receipt replaces the pair.
How long do I have to issue a tax invoice?
Fourteen days from the date the VAT charge arises, under section 46 of the VAT Law. Issuing it before that date is not allowed.
When does the VAT charge arise?
On services, when payment is received and on the amount received, unless the business turned over more than ILS 15 million in the previous year. On goods, on the day they are delivered to the customer regardless of payment, except for small businesses meeting the section 29(1b) conditions.
Can a customer demand a tax invoice before paying?
No, where the business reports on a cash basis. Section 47(a1) bars the buyer from demanding the invoice before payment, which is what stops a business remitting VAT on money it hasn't collected.
Above what amount does a tax invoice need an allocation number?
Since June 2026, above ILS 5,000 before VAT, per invoice. Without the number the customer cannot deduct the VAT.
How does this differ from an osek patur invoice?
An osek murshe issues a tax invoice with a separate VAT line and needs an allocation number above the threshold. An osek patur issues a transaction invoice showing one amount, with no VAT and no allocation number at any amount.
Does each document type need its own numbering sequence?
Yes. Tax invoices in one series, receipts in a second, tax invoice receipts in a third, credit notes in a fourth. A number that skips or repeats is an audit finding.