Tax invoice receipt, issue one or split
A tax invoice receipt is one document doing two jobs: it records the transaction for VAT purposes, and it confirms that payment was received. It is the most common document in businesses that collect payment on the spot, and precisely because it is so convenient, it is also the one most often issued by mistake.
- Payment arrives at the same momentOne tax invoice receipt, nothing else needed
- Payment will come laterTax invoice now, a separate receipt when the money lands
- Payment came before the transactionA receipt for the advance, a tax invoice once the work is done
What the document contains
A tax invoice receipt holds everything a tax invoice must hold: the business details and business number, the customer's details, the date, a serial number from this document type's own sequence, an itemized list of goods or services, the pre-VAT amount, the VAT rate and amount, and the total.
Alongside that it holds the receipt half: the payment method and its details. Cash, a cheque with its number and bank, a credit card with the last four digits and the number of instalments, or a bank transfer. This is not administrative decoration. It is what allows the books to be reconciled against bank activity in an audit, and a document missing the payment method is not a valid receipt.
Only an osek murshe or a company issues it. An osek patur does not issue tax invoices in any form, and therefore not the combined version either.
When it may be issued
One rule decides it: the transaction and the payment happen at the same time. A card payment at the end of a session, a bank transfer that cleared before delivery, cash handed over on the spot.
When payment is not immediate, the combined document does not fit. A tax invoice receipt states that the money was received. If it was not, the statement is wrong, and this is not a matter of interpretation: it is a fiscal document that cannot be edited after issue.
In that case you split. Issue the tax invoice on the date set by the tax liability rules, and issue the receipt separately on the day the money actually arrives. The two documents reference each other, and each carries its real date.
VAT cash flow, and why to be careful
For most businesses the VAT liability is set by the date the tax invoice is issued. A tax invoice receipt is a tax invoice in every respect, so it puts the VAT into the periodic report for the period in which it was issued.
That is where the practical trap sits. A business that issues a combined document "to get it out of the way" for a customer who will pay in two months hands the VAT over before receiving the cash, and on top of that declares a payment that never happened. If the goal is to push the VAT to the payment date, the document to send now is a transaction invoice, not the combined one.
The edge cases
Post-dated cheque. The cheque arrived today, due in 60 days. A payment instrument was received, so it is standard to issue a receipt noting the cheque number and its due date. Whether to use the combined document or split depends on the business's reporting basis, and it is worth settling that with your accountant in advance rather than after the fact.
Card clearing. The payment cleared today; the funds arrive from the card company in a few days. For documentation purposes the payment was received on the clearing date, and a tax invoice receipt on that date is correct.
Instalments. A transaction split into twelve card instalments clears as a single transaction. Issue one document for the full amount and note the number of instalments, not twelve monthly documents.
Advance payment. Money received before the transaction took place is recorded on a receipt, not on a tax invoice receipt. The tax invoice follows once the transaction happens.
The allocation number applies here too
A tax invoice receipt is a tax invoice, so the allocation number requirement applies to it exactly as it does to a regular tax invoice. Above the threshold, which has stood at 5,000 shekels before VAT since June 2026, the document needs online approval from the Tax Authority for the customer to deduct the VAT.
The operational impact is felt most in services collected on the spot. A business clearing a payment at the end of a session depends on the Tax Authority's answer in that moment. A system that requests the number automatically in the background handles it without the customer waiting, and if the request fails the document is still issued, carrying a status that needs attention. The full recovery path is covered in the allocation number guide.
Separate numbering
A tax invoice receipt runs its own numbering sequence, separate from tax invoices and separate from receipts. All three types can hold the same serial number in the same year without any conflict.
The sequence has to stay intact, with no holes. A document issued by mistake is not deleted, not skipped, and not returned to the number sequence. It stays in the sequence and is cancelled properly, as described next.
Cancelling and correcting
A tax invoice receipt that has been issued cannot be edited or deleted. Every correction, whether the amount is wrong, the customer is wrong, or the transaction was cancelled, goes through a credit note referencing the original document.
One special case: the transaction was cancelled and the money returned to the customer. The credit note cancels the tax invoice half, and the refund itself is documented separately. The two halves of the combined document are handled separately the moment it needs reversing.
A worked example
A therapist, an osek murshe reporting bi-monthly, takes a 400 shekel card payment at the end of each session. She issues a tax invoice receipt for 338.98 shekels before VAT plus 61.02 shekels VAT, 400 in total, noting the last four digits of the card.
In a month with 40 sessions, output VAT comes to 2,440.80 shekels. No separate receipts, no open documents, and reconciliation against the clearing reports is direct. The VAT calculator handles the reverse calculation from a VAT-inclusive amount.
That same month she also closes a workshop for a company at 12,000 shekels before VAT, on net 30 terms. Here she does not issue a combined document. She sends a transaction invoice, and when the payment arrives she issues a tax invoice receipt with an allocation request, because the amount is above the threshold.
What gets issued by mistake
The first is issuing the combined document to a customer who has not paid, to "close the month". That is a false statement about a payment, and it pulls the VAT forward too.
The second is double documentation: a tax invoice receipt followed by another receipt for the same payment. The receipt is already inside, and a second document creates a duplicate payment in the books.
The third is leaving out the payment method. A combined document with no payment details loses its validity as a receipt.
The fourth is issuing it by hand outside the system. A computerized fiscal document has to be digitally signed, and a file produced in a word processor does not meet that requirement. It also will not appear in the Open Format file your accountant asks for at year end.
How Slate builds the combined document
In Slate a tax invoice receipt is built with a payment breakdown table, so the payment method is recorded in full rather than as free text. The allocation request is sent automatically in the background once the amount crosses the threshold, without the customer waiting at the screen, and the request status is shown on the document. When payment is not immediate, the system offers the transaction invoice as the right document for that stage and keeps the link when payment time comes.
This is general information, not tax advice. For a specific situation, talk to an accountant or tax adviser.
Common questions
What is a tax invoice receipt?
A combined document recording both the sale and the receipt of payment at the same moment. It replaces two separate documents, and it is available to a licensed dealer or a company only.
When is it better to split invoice and receipt?
Whenever payment does not arrive at the same moment: net terms, a post-dated cheque, or payment in instalments. Then you issue a tax invoice at the sale and a receipt when payment lands.
Does a post-dated cheque count as payment received?
Not on the day it is handed over. The combined document suits payment that has cleared, so with a post-dated cheque the usual practice is a tax invoice now and a receipt when the cheque clears.
Does a tax invoice receipt need an allocation number?
Yes, once it crosses the threshold. It is a tax invoice in every respect, so the requirement applies exactly as it does to a regular tax invoice.
Does the combined document have its own numbering?
Yes. A tax invoice receipt runs its own sequence, separate from tax invoices and receipts. Two documents of different types can carry the same number without conflict.
How is a tax invoice receipt cancelled?
Like any fiscal document: not by deleting, but by issuing a credit note that references it. If the money is refunded too, the refund is recorded separately.