Guides and news on invoicing, VAT, deductible expenses and Israel Tax Authority rules.https://www.slate.co.ilen-UShttps://www.slate.co.il/en/news/2026-08-28-accountant-suspected-stealing-clientshttps://www.slate.co.il/en/news/2026-08-28-accountant-suspected-stealing-clientsA court lifted the publication ban on the suspect's details. Two parts of the case reach any business that hands its filing to a representative.Fri, 28 Aug 2026 00:00:00 GMTרשות המסיםדיווח ורגולציהמע"מhttps://www.slate.co.il/en/news/2026-08-26-reserve-duty-cost-self-employedhttps://www.slate.co.il/en/news/2026-08-26-reserve-duty-cost-self-employedThe Finance Ministry's chief economist updated the cost of reserve duty. How few reservists are self-employed, and how advances set your benefit.Wed, 26 Aug 2026 00:00:00 GMTביטוח לאומיתזרים מזומניםhttps://www.slate.co.il/en/guides/annual-tax-returnhttps://www.slate.co.il/en/guides/annual-tax-returnWho has to file an annual return in Israel, what form 1301 covers, which certificates to collect first, and how the reconciliation against advances works.Tue, 25 Aug 2026 00:00:00 GMTIncome taxhttps://www.slate.co.il/en/guides/opening-osek-murshehttps://www.slate.co.il/en/guides/opening-osek-mursheOpening a VAT file as an osek murshe with form 821, what income tax and national insurance registration involve, and who must register from the first shekel.Tue, 25 Aug 2026 00:00:00 GMTOpening & closinghttps://www.slate.co.il/en/guides/osek-patur-declarationhttps://www.slate.co.il/en/guides/osek-patur-declarationAn osek patur files no VAT report. What they do file is a declaration of turnover by 31 January, separate from the annual income tax return.Tue, 25 Aug 2026 00:00:00 GMTVAThttps://www.slate.co.il/en/guides/vat-refundhttps://www.slate.co.il/en/guides/vat-refundWhen a VAT report comes out as a refund, who can claim excess input tax, why a large refund is inspected before payment, and what to do when the money is late.Tue, 25 Aug 2026 00:00:00 GMTVAThttps://www.slate.co.il/en/guides/withholding-tax-certificatehttps://www.slate.co.il/en/guides/withholding-tax-certificateWhat withholding tax at source means, why clients ask for a bookkeeping and withholding certificate before they pay, and how to print one yourself.Tue, 25 Aug 2026 00:00:00 GMTIncome taxhttps://www.slate.co.il/en/news/2026-08-25-ai-and-the-accountanthttps://www.slate.co.il/en/news/2026-08-25-ai-and-the-accountantA new assessment splits the accounting firm's work into the half that automates and the half that needs a licensed signature.Tue, 25 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-24-compensation-fund-deadlines-extendedhttps://www.slate.co.il/en/news/2026-08-24-compensation-fund-deadlines-extendedThe compensation fund extended the filing date on some indirect-damage tracks from Operation Roaring Lion. What is open, until when, and what blocks a claim.Mon, 24 Aug 2026 00:00:00 GMTרשות המסיםדיווח ורגולציהתזרים מזומניםhttps://www.slate.co.il/en/news/2026-08-23-invoicing-moves-into-the-assistanthttps://www.slate.co.il/en/news/2026-08-23-invoicing-moves-into-the-assistantHoldings and HoneyBook opened MCP servers that issue invoices and collect payment from a chat with Claude or ChatGPT. Where it breaks for an Israeli business.Sun, 23 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתחשבוניותhttps://www.slate.co.il/en/news/2026-08-21-quickbooks-payments-agenthttps://www.slate.co.il/en/news/2026-08-21-quickbooks-payments-agentIntuit's August 2026 update adds a Payments Agent that writes reminders and suggests late fees, and an Accounting Agent that categorises transactions.Fri, 21 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-21-chatgpt-free-unlimited-chatshttps://www.slate.co.il/en/news/2026-08-21-chatgpt-free-unlimited-chatsFrom 10 August 2026, unlimited text chat on a free account with GPT-5.6 Luna and a Think button. What that gives a freelancer, and what stays capped.Wed, 19 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-21-ai-fake-receipts-expense-fraudhttps://www.slate.co.il/en/news/2026-08-21-ai-fake-receipts-expense-fraudAppZen data: in 14 months, receipts generated by an image model went from zero to 70.8 percent of the fakes it caught. Why looking at the image stopped working.Tue, 18 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-17-ai-manager-fired-a-workerhttps://www.slate.co.il/en/news/2026-08-17-ai-manager-fired-a-workerClaude managed a real San Francisco store, fired an employee for the first time and lost $38,814 of $100,000. What that says about handing an agent authority.Mon, 17 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-16-voluntary-disclosure-deadlinehttps://www.slate.co.il/en/news/2026-08-16-voluntary-disclosure-deadlineTwo weeks left to file a voluntary disclosure request. By late July there were 383 requests covering some NIS 877 million, with no anonymous track.Sun, 16 Aug 2026 00:00:00 GMTרשות המסיםמס הכנסהדיווח ורגולציהhttps://www.slate.co.il/en/guides/bookkeeping-self-employedhttps://www.slate.co.il/en/guides/bookkeeping-self-employedWhat Israeli law requires of a self-employed person's books, which documents have to be kept and for how long, and what stays with you even with an accountant.Sat, 15 Aug 2026 00:00:00 GMTIncome taxhttps://www.slate.co.il/en/guides/credit-card-clearinghttps://www.slate.co.il/en/guides/credit-card-clearingWhat a small business needs to accept card payments, what really makes up the fee, and whether income belongs to the charge date or the day the money lands.Sat, 15 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/digital-receipthttps://www.slate.co.il/en/guides/digital-receiptWhat's required of a receipt issued from software and emailed, why the payment method is the field that fails audits, and how to fix a mistake.Sat, 15 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/green-invoicehttps://www.slate.co.il/en/guides/green-invoiceThe phrase "green invoice" appears in no Israeli law. What a computerized document has to carry, and the two steps required before you email your first.Sat, 15 Aug 2026 00:00:00 GMTTax Authority & digitalhttps://www.slate.co.il/en/guides/osek-murshe-invoicehttps://www.slate.co.il/en/guides/osek-murshe-invoiceWhich documents an osek murshe issues, the 14-day window for a tax invoice, and the amount above which an allocation number is required.Sat, 15 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/news/2026-08-15-vat-daily-settlementhttps://www.slate.co.il/en/news/2026-08-15-vat-daily-settlementHow Israel Invoice 2.0 would work: VAT due when the money arrives, daily netting against inputs, and the buyer paying VAT straight to the Authority.Sat, 15 Aug 2026 00:00:00 GMTמע"מרשות המסיםתזרים מזומניםhttps://www.slate.co.il/en/guides/pricing-hourly-ratehttps://www.slate.co.il/en/guides/pricing-hourly-rateHow to work out an hourly rate that covers income tax, National Insurance, expenses and the hours nobody pays for, and why salary divided by hours lands low.Thu, 13 Aug 2026 00:00:00 GMTIncome taxhttps://www.slate.co.il/en/news/2026-08-13-fake-invoice-buyer-riskhttps://www.slate.co.il/en/news/2026-08-13-fake-invoice-buyer-riskA construction company director is under investigation over NIS 26 million in suspect invoices. Deduct input VAT from an unlawful invoice and you lose it.Thu, 13 Aug 2026 00:00:00 GMTחשבוניותמע"מרשות המסיםhttps://www.slate.co.il/en/news/2026-08-12-claude-watermarks-ai-texthttps://www.slate.co.il/en/news/2026-08-12-claude-watermarks-ai-textAnthropic said on 11 August 2026 that new Claude models embed an invisible mark in every response. What that changes for a business writing with AI.Wed, 12 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-11-ai-agent-cancelled-a-bookinghttps://www.slate.co.il/en/news/2026-08-11-ai-agent-cancelled-a-bookingA harmless gym errand ended with another member's reservation deleted. What to check before handing an AI agent a password to a live system.Tue, 11 Aug 2026 00:00:00 GMTAI בעסקיםתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/news/2026-08-10-ai-checks-every-returnhttps://www.slate.co.il/en/news/2026-08-10-ai-checks-every-returnThe Authority is moving from sample checks to AI scanning of every return. The voluntary disclosure window closes on 31 August 2026.Mon, 10 Aug 2026 00:00:00 GMTרשות המסיםדיווח ורגולציהתוכנה ובינה מלאכותיתhttps://www.slate.co.il/en/guides/closing-a-businesshttps://www.slate.co.il/en/guides/closing-a-businessHow to close your file with VAT, the Tax Authority and National Insurance, and what to do with leftover stock and equipment.Sun, 09 Aug 2026 00:00:00 GMTOpening & closinghttps://www.slate.co.il/en/guides/employee-and-self-employedhttps://www.slate.co.il/en/guides/employee-and-self-employedHow income tax and National Insurance work when you have both a salary and a business, when tax coordination is needed, and how one annual return covers both.Sun, 09 Aug 2026 00:00:00 GMTBusiness statushttps://www.slate.co.il/en/guides/invoice-for-osek-paturhttps://www.slate.co.il/en/guides/invoice-for-osek-paturWhich documents an osek patur issues instead of a tax invoice, what each one must contain, and why allocation numbers never apply.Sun, 09 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/invoice-in-excelhttps://www.slate.co.il/en/guides/invoice-in-excelWhether you can legally issue invoices from Excel or Word in Israel, the four bookkeeping requirements a spreadsheet cannot meet, and when it stops working.Sun, 09 Aug 2026 00:00:00 GMTTemplates & toolshttps://www.slate.co.il/en/guides/moser-tashlumimhttps://www.slate.co.il/en/guides/moser-tashlumimWhat the Payment to Suppliers Law sets as the deadline for the state, a local authority and a business, and what a late payment entitles you to.Sun, 09 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/osek-paturhttps://www.slate.co.il/en/guides/osek-paturWhat an osek patur is, what the exemption covers, the 2026 turnover ceiling, which documents you issue, and when switching to osek murshe becomes mandatory.Sun, 09 Aug 2026 00:00:00 GMTBusiness statushttps://www.slate.co.il/en/guides/pension-and-hishtalmuthttps://www.slate.co.il/en/guides/pension-and-hishtalmutHow much a self-employed person must pay into a pension in 2026, how much is recognized for tax, and the study-fund ceilings.Sun, 09 Aug 2026 00:00:00 GMTNational insurance & pensionhttps://www.slate.co.il/en/guides/year-end-checklisthttps://www.slate.co.il/en/guides/year-end-checklistThe full list of what an Israeli accountant asks for at year-end, where each document comes from, what to sort out in December, and the annual-report deadlines.Sun, 09 Aug 2026 00:00:00 GMTIncome taxhttps://www.slate.co.il/en/guides/zero-vat-foreign-clienthttps://www.slate.co.il/en/guides/zero-vat-foreign-clientWhen a service to a foreign resident is zero-rated for Israeli VAT, who counts as one, and what cancels the benefit.Sun, 09 Aug 2026 00:00:00 GMTVAThttps://www.slate.co.il/en/news/2026-08-09-real-time-vat-payment-planhttps://www.slate.co.il/en/news/2026-08-09-real-time-vat-payment-planA plan called Israel Invoice 2.0 would send VAT to the state at the time of the transaction instead of the 15th. Legislation pending, cash flow affected.Sun, 09 Aug 2026 00:00:00 GMTמע"מרשות המסיםתזרים מזומניםhttps://www.slate.co.il/en/guides/bituach-leumi-self-employedhttps://www.slate.co.il/en/guides/bituach-leumi-self-employedWhat a self-employed person pays in Bituach Leumi and health tax, what "meeting the definition" means, and how advances and the annual reconciliation work.Sat, 08 Aug 2026 00:00:00 GMTNational insurance & pensionhttps://www.slate.co.il/en/guides/courier-expenseshttps://www.slate.co.il/en/guides/courier-expensesWhat a courier working with Wolt or Yango has to sort out - which status to open, which expenses are recognized, and how national insurance works.Sat, 08 Aug 2026 00:00:00 GMTDeductible expenseshttps://www.slate.co.il/en/guides/document-templateshttps://www.slate.co.il/en/guides/document-templatesThe exact fields required on an Israeli tax invoice, transaction invoice, receipt, credit note, quote and delivery note, and why a Word template is not enough.Sat, 08 Aug 2026 00:00:00 GMTTemplates & toolshttps://www.slate.co.il/en/guides/home-office-expenseshttps://www.slate.co.il/en/guides/home-office-expensesHow to work out the deductible share of rent, municipal tax and electricity when you work from home, and what changes in a flat you own.Sat, 08 Aug 2026 00:00:00 GMTDeductible expenseshttps://www.slate.co.il/en/guides/income-tax-advanceshttps://www.slate.co.il/en/guides/income-tax-advancesWhat income tax advances are, why they are charged on turnover rather than profit, how the rate is set, and how to get it reduced.Sat, 08 Aug 2026 00:00:00 GMTIncome taxhttps://www.slate.co.il/en/guides/input-vat-guidehttps://www.slate.co.il/en/guides/input-vat-guideWhat input VAT is, the four conditions for deducting it, the six-month window, mixed inputs and vehicles, and why VAT and income tax differ.Sat, 08 Aug 2026 00:00:00 GMTVAThttps://www.slate.co.il/en/guides/invoice-in-englishhttps://www.slate.co.il/en/guides/invoice-in-englishHow to invoice an overseas client in English, when zero-rated VAT applies, how foreign currency is reported, and a bilingual document glossary.Sat, 08 Aug 2026 00:00:00 GMTTemplates & toolshttps://www.slate.co.il/en/guides/osek-zairhttps://www.slate.co.il/en/guides/osek-zairWhat the osek zair income tax track is, who qualifies, how the normative deduction works, and when it costs more than it saves.Sat, 08 Aug 2026 00:00:00 GMTBusiness statushttps://www.slate.co.il/en/guides/osek-zair-vs-osek-paturhttps://www.slate.co.il/en/guides/osek-zair-vs-osek-paturWhy osek zair and osek patur are two separate questions, and what each one changes in your VAT report and income tax.Sat, 08 Aug 2026 00:00:00 GMTBusiness statushttps://www.slate.co.il/en/guides/proforma-invoicehttps://www.slate.co.il/en/guides/proforma-invoiceWhat a transaction invoice is, why it gives your customer no input VAT deduction, when an osek patur issues one, and whether it needs an allocation number.Sat, 08 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/switching-invoicing-softwarehttps://www.slate.co.il/en/guides/switching-invoicing-softwareHow to move document history and customers between Israeli invoicing systems through the Open Format file, and what happens to numbering.Sat, 08 Aug 2026 00:00:00 GMTTemplates & toolshttps://www.slate.co.il/en/guides/tax-invoice-receipthttps://www.slate.co.il/en/guides/tax-invoice-receiptWhat a combined tax invoice receipt is, when it may replace a separate invoice and receipt, and how it affects your VAT cash flow.Sat, 08 Aug 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/vehicle-expenseshttps://www.slate.co.il/en/guides/vehicle-expensesHow much of your vehicle costs is recognized for income tax, why input VAT works on different rules, and what changes with leasing and commercial vehicles.Sat, 08 Aug 2026 00:00:00 GMTDeductible expenseshttps://www.slate.co.il/en/guides/mispar-hakzaahttps://www.slate.co.il/en/guides/mispar-hakzaaWhat an allocation number is, the 2026 threshold, which documents need one, and what to do when a request is rejected.Thu, 30 Jul 2026 00:00:00 GMTTax Authority & digitalhttps://www.slate.co.il/en/guides/patur-to-murshe-transitionhttps://www.slate.co.il/en/guides/patur-to-murshe-transitionWhen an osek patur must switch to osek murshe, what the transition actually looks like, and what happens to existing documents and numbering.Sun, 19 Jul 2026 00:00:00 GMTOpening & closinghttps://www.slate.co.il/en/guides/open-format-guidehttps://www.slate.co.il/en/guides/open-format-guideWhat an Open Format file (INI and BKMVDATA) is, when your accountant or the Tax Authority requires it, and how to export it from your bookkeeping system.Sat, 18 Jul 2026 00:00:00 GMTTax Authority & digitalhttps://www.slate.co.il/en/guides/document-retentionhttps://www.slate.co.il/en/guides/document-retentionHow long Israeli law requires you to keep invoices and receipts, what separates a fiscal document from ordinary business data, and closing a business.Fri, 17 Jul 2026 00:00:00 GMTTax Authority & digitalhttps://www.slate.co.il/en/guides/digital-signature-guidehttps://www.slate.co.il/en/guides/digital-signature-guideWhat a digital signature on an invoice or receipt actually is, why Israeli law requires it, and how it differs from a regular PDF.Thu, 16 Jul 2026 00:00:00 GMTTax Authority & digitalhttps://www.slate.co.il/en/guides/credit-note-guidehttps://www.slate.co.il/en/guides/credit-note-guideWhat a credit note is, when you're required to issue one instead of editing or deleting an invoice, and how it affects your VAT report.Wed, 15 Jul 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/deductible-expenseshttps://www.slate.co.il/en/guides/deductible-expensesWhich business expenses freelancers can deduct on income tax and VAT, and at what percentage - car, phone and internet, home office and more.Tue, 14 Jul 2026 00:00:00 GMTDeductible expenseshttps://www.slate.co.il/en/guides/vat-report-guidehttps://www.slate.co.il/en/guides/vat-report-guideA guide to the periodic VAT report for licensed dealers - output VAT versus input VAT, filing deadlines, and late filing.Mon, 13 Jul 2026 00:00:00 GMTVAThttps://www.slate.co.il/en/guides/tax-invoice-vs-receipthttps://www.slate.co.il/en/guides/tax-invoice-vs-receiptThe differences between a tax invoice, a transaction invoice, a receipt, and a combined tax invoice receipt - which one to issue, and when.Sun, 12 Jul 2026 00:00:00 GMTInvoices & receiptshttps://www.slate.co.il/en/guides/opening-eesek-paturhttps://www.slate.co.il/en/guides/opening-eesek-paturA practical guide to opening an osek patur file with the Tax Authority and Bituach Leumi - required documents, the order of steps, and what comes next.Sat, 11 Jul 2026 00:00:00 GMTOpening & closinghttps://www.slate.co.il/en/guides/eesek-patur-vs-murshehttps://www.slate.co.il/en/guides/eesek-patur-vs-mursheThe difference between osek patur and osek murshe in Israel - VAT, invoices, expense deductions, and when you must switch between statuses.Fri, 10 Jul 2026 00:00:00 GMTBusiness status