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Guide
Delivery notes - who needs one and what must be on it
When Israeli bookkeeping rules require a delivery note, what it must contain, why it carries no prices, and how it links to the invoice that follows.
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Guide
Order documents - when you need one and what goes in it
What an order document is, how it differs from a quote and from the customer's own purchase order, what it must contain, and why it never reaches your books.
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Guide
Payment requests - when to send one and what it is not
What a payment request is, how it differs from a transaction invoice and a tax invoice, and what to put in it so it gets paid.
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Guide
Quotes - what goes in one and how long it binds you
What a quote must contain, how long it stays valid, when it becomes a binding contract, and what to do once the customer approves.
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Guide
PCN874 detailed VAT report: who files it and what goes in
Who files the detailed VAT report now the threshold is NIS 500,000, what the PCN874 file holds per invoice, when it is due, and what sends it back.
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Guide
Vehicle depreciation and how much of the car you deduct
How vehicle depreciation works for Israeli income tax, why 15 percent becomes 6.75, and what changes with leasing, heavy vehicles and a sale.
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Guide
Document numbering rules and how a sequence breaks
Numbering invoices and receipts under Israel's bookkeeping regulations: a sequence per document type, cancelled documents, and restarting each year.
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Guide
Annual tax return - form 1301 for the self-employed
Who has to file an annual return in Israel, what form 1301 covers, which certificates to collect first, and how the reconciliation against advances works.
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Guide
Opening an osek murshe - the three registrations
Opening 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.
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Guide
Osek patur annual declaration - not a VAT report
An 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.
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Guide
When a VAT refund arrives and why it gets checked
When 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.
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Guide
Withholding tax - the certificate that stops it
What withholding tax at source means, why clients ask for a bookkeeping and withholding certificate before they pay, and how to print one yourself.
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Guide
Self-Employed Bookkeeping - What You Must Keep
What 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.
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Guide
Card Payments for the Self-Employed - Fees and Dates
What 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.
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Guide
Digital Receipts - When to Issue and What to Include
What'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.
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Guide
The Green Invoice and What Israeli Law Requires
The 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.
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Guide
Osek Murshe Invoices - What to Issue and When
Which documents an osek murshe issues, the 14-day window for a tax invoice, and the amount above which an allocation number is required.
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Guide
Pricing your hourly rate as a freelancer
How 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.
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Guide
Closing a business file in Israel
How to close your file with VAT, the Tax Authority and National Insurance, and what to do with leftover stock and equipment.
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Guide
Salaried and self-employed at once
How 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.
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Guide
Invoices for an Osek Patur - Which Document to Issue
Which documents an osek patur issues instead of a tax invoice, what each one must contain, and why allocation numbers never apply.
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Guide
Invoicing in Excel - What's Allowed and What Breaks
Whether you can legally issue invoices from Excel or Word in Israel, the four bookkeeping requirements a spreadsheet cannot meet, and when it stops working.
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Guide
When your invoice has to be paid, by law
What 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.
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Guide
Osek Patur - Ceiling, Documents and Obligations
What an osek patur is, what the exemption covers, the 2026 turnover ceiling, which documents you issue, and when switching to osek murshe becomes mandatory.
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Guide
Pension and study funds for the self-employed
How much a self-employed person must pay into a pension in 2026, how much is recognized for tax, and the study-fund ceilings.
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Guide
Year-end, what your accountant asks for
The 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.
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Guide
Zero-rated VAT on work for foreign clients
When a service to a foreign resident is zero-rated for Israeli VAT, who counts as one, and what cancels the benefit.
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Guide
National insurance for the self-employed in Israel
What a self-employed person pays in Bituach Leumi and health tax, what "meeting the definition" means, and how advances and the annual reconciliation work.
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Guide
Couriers and delivery riders, the business side
What a courier working with Wolt or Yango has to sort out - which status to open, which expenses are recognized, and how national insurance works.
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Guide
Document templates - what has to appear on each one
The 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.
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Guide
Home office expenses for the self-employed in Israel
How 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.
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Guide
Income tax advances, how the rate is set
What income tax advances are, why they are charged on turnover rather than profit, how the rate is set, and how to get it reduced.
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Guide
Input VAT, who can deduct and what gets lost
What input VAT is, the four conditions for deducting it, the six-month window, mixed inputs and vehicles, and why VAT and income tax differ.
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Guide
Invoicing in English and foreign currency
How to invoice an overseas client in English, when zero-rated VAT applies, how foreign currency is reported, and a bilingual document glossary.
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Guide
The osek zair track, a flat deduction
What the osek zair income tax track is, who qualifies, how the normative deduction works, and when it costs more than it saves.
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Guide
Osek zair versus osek patur
Why osek zair and osek patur are two separate questions, and what each one changes in your VAT report and income tax.
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Guide
What a transaction invoice is and when to issue one
What 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.
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Guide
Switching invoicing software safely
How to move document history and customers between Israeli invoicing systems through the Open Format file, and what happens to numbering.
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Guide
Tax invoice receipt, issue one or split
What a combined tax invoice receipt is, when it may replace a separate invoice and receipt, and how it affects your VAT cash flow.
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Guide
Vehicle expenses for the self-employed
How 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.
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Guide
Allocation numbers and the Israel Invoice model
What an allocation number is, the 2026 threshold, which documents need one, and what to do when a request is rejected.
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Guide
Moving from osek patur to osek murshe - what changes
When an osek patur must switch to osek murshe, what the transition actually looks like, and what happens to existing documents and numbering.
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Guide
Open Format - the export file your accountant needs
What 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.
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Guide
Retaining Fiscal Documents - How Long and How
How long Israeli law requires you to keep invoices and receipts, what separates a fiscal document from ordinary business data, and closing a business.
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Guide
Digital signatures on accounting documents
What a digital signature on an invoice or receipt actually is, why Israeli law requires it, and how it differs from a regular PDF.
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Guide
Credit note - when you need one and how to issue it
What 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.
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Guide
Deductible expenses for freelancers in Israel
Which business expenses freelancers can deduct on income tax and VAT, and at what percentage - car, phone and internet, home office and more.
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Guide
The periodic VAT report - filling it out and filing
A guide to the periodic VAT report for licensed dealers - output VAT versus input VAT, filing deadlines, and late filing.
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Guide
Tax invoice vs transaction invoice vs receipt
The differences between a tax invoice, a transaction invoice, a receipt, and a combined tax invoice receipt - which one to issue, and when.
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Guide
How to Open an Osek Patur - A Step-by-Step Guide
A 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.
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Guide
Osek Patur vs Osek Murshe - The Full Differences
The difference between osek patur and osek murshe in Israel - VAT, invoices, expense deductions, and when you must switch between statuses.
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News
Registrar sends 22,370 warnings to unregistered partnerships
Unregistered business partnerships have 45 days to register. After that come sanctions and a report to the Tax Authority, which can open an audit.
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News
Claude test agents sent real forms, one a fake police tip
Anthropic says its models sent real web forms during tests, once after being told to stop first. Worth knowing before an agent fills forms for you.
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News
10,000 war compensation appeals stuck in a pay dispute
The heads of ten property tax appeals committees halted hearings and rulings until their terms are settled. Businesses awaiting war compensation wait longer.
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News
Writing is 35% of Israelis' work questions to ChatGPT
What Israelis ask ChatGPT for help with at work, what changed since 2024, and why paid plans are used for work twice as often as free ones. From OpenAI data.
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News
Labor court: till shortfalls can't be docked from wages
On 6 October a Jerusalem labor court certified a class action against Rami Levi for docking cashiers' pay over till shortfalls, despite signed forms.
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News
Up to ₪2M for businesses damaged after refusing extortion
The Tax Authority's new pilot pays for direct damage to a business or home after the owner refused protection money. Claims are due within 7 days.
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News
Supreme Court refuses to rehear the retained earnings tax
The Supreme Court President rejected a rehearing of Amendment 277 on 30 September. Small company owners now choose: a 6% dividend or a 2% tax.
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News
OpenAI launches Dots, an always-on AI agent for businesses
OpenAI's new agent runs on its own cloud computer, connects to 4,000 apps and comes with a $125-a-month ChatGPT Business Premium seat.
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News
Gemini Gems turn into skills from 17 November
Google will convert every Gem into a skill you call with a slash. Creating new skills is paid-only today, and Google has not said whether that changes.
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News
WhatsApp starts billing service replies on 1 October
Replies sent through a bot or connected system cost about 2 agorot each past 1,000 a month. Add a payment method by 30 September or replies stop.
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News
OpenAI agents posted 53 ChatGPT users' images online
The images came from users who left training on. A business that sends receipts and documents to ChatGPT can switch it off in settings.
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News
Photoshop and Express now work inside Gemini, free plan too
Since 24 September you can fix a product photo or resize a design for social from a Gemini chat, and Claude gained tools to split, merge and redact PDFs.
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News
Israeli Amazon sellers get a free year of Quick Plus
Amazon is giving every seller account holder a free year of its AI assistant, and US-store sellers can now run inventory and pricing from Claude.
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News
Self-employed get back the tax on National Insurance refunds
Self-employed people taxed on a 2015-2021 National Insurance refund are being repaid this week under a class action, with no application needed.
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News
Running a bot on Claude now costs 20% less
Anthropic cut the price of its strongest model, and the line that moved most is the text your bot sends over and over.
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News
ChatGPT opens ads to Israeli businesses, no minimum spend
Since 16 September an Israeli business can open a ChatGPT advertiser account and buy clicks itself. What it costs, what an ad contains, how to measure it.
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News
Israel Bar Association bans AI agents from legal decisions
The ethics committee's September 17 opinion on AI agents: technical tasks under supervision only, and the lawyer answers for every output.
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News
Bill would block class actions against businesses under ₪9M
A joint committee split the small business sections out of the class action bill on 16 September, including a 60 day notice before filing.
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News
Google's new voice model switches language mid-conversation
Google launched two real-time voice models on 15 September, with automatic detection across 97 languages and switching between them while you speak.
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News
Class actions hit Israeli websites over tracking pixels
Large Israeli companies are being sued over TikTok and Facebook tracking code run without visitor consent. Small business sites run the same tools.
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News
ChatGPT Images 2.5 opens to all plans, with product shots
OpenAI shipped Images 2.5 to every ChatGPT plan on 8 September, free included, with sketching, templates and spot edits a small business can use alone.
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News
Capital declarations move online only
An order signed by the finance minister makes 1 January 2027 the date a capital declaration can be filed through the digital system alone.
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News
WhatsApp blocks Israeli business accounts without warning
A class action request in the Lod District Court says hundreds of Israeli businesses and users were blocked on WhatsApp with no explanation or appeal.
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News
82,000 Wolt couriers in Israel stay self-employed
A settlement filed for labour court approval keeps Wolt couriers as independent contractors and pays NIS 34.3 million. What it means for app-based work.
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News
An AI model that operates your computer for you
GPT-6 Astra fills forms, works spreadsheets and runs multistep tasks. What reaches ChatGPT plans, what the API costs, and what sits behind an approval program.
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News
Work grant paid early: the money lands on 9 September
The Tax Authority is advancing the second instalment of the 2025 work grant. Around 130,000 recipients, about 260 million shekels, self-employed included.
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News
Bank of Israel rate cut to 3.25% for business loans
The Bank of Israel cut for a third straight meeting and prime fell to 4.75%. What drops on its own in business credit, and what does not move.
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News
No ChatGPT ads for Israeli businesses, rivals abroad are in
The ChatGPT advertiser system opened in 47 countries and Israel is not one of them. What that blocks for a business selling abroad, and what stays open.
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News
AI agent on a business computer: one site ran hostile code
A security researcher showed that asking an AI tool to summarise a website led it to download and run hostile code, in 60 to 80 percent of attempts.
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News
Who is liable when AI-written content infringes copyright
Sony Music Publishing and Warner Chappell claim Claude reproduces protected text verbatim. What that means for a business publishing AI-written content.
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News
Accountant suspected of stealing from clients
A 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.
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News
A reserve month costs the economy 68,000 shekels
The Finance Ministry's chief economist updated the cost of reserve duty. How few reservists are self-employed, and how advances set your benefit.
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News
What AI takes from your accountant, and what stays
A new assessment splits the accounting firm's work into the half that automates and the half that needs a licensed signature.
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News
Compensation fund filing extended to 31 December
The 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.
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News
Issuing an invoice from inside a chat with AI
Holdings and HoneyBook opened MCP servers that issue invoices and collect payment from a chat with Claude or ChatGPT, and what an Israeli business still lacks.
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News
An AI agent that chases unpaid invoices, not here yet
Intuit's August 2026 update adds a Payments Agent that writes reminders and suggests late fees, and an Accounting Agent that categorises transactions.
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News
Free ChatGPT with no message cap: what it gives a freelancer
From 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.
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News
AI-generated receipts and the expenses you deduct
AppZen 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.
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News
How much authority to hand an AI agent in a small business
Claude 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.
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News
The voluntary disclosure window closes on 31 August
Two weeks left to file a voluntary disclosure request. By late July there were 383 requests covering some NIS 877 million, with no anonymous track.
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News
Online VAT: daily settlement and same-day refunds
How 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.
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News
A fake invoice costs the business that received it
A construction company director is under investigation over NIS 26 million in suspect invoices. Deduct input VAT from an unlawful invoice and you lose it.
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News
AI-written marketing copy now carries a hidden watermark
Anthropic 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.
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News
Before you give an AI agent a password to your business
A harmless gym errand ended with another member's reservation deleted. What to check before handing an AI agent a password to a live system.
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News
From 4% to 100%: AI now checks every tax return
The Authority is moving from sample checks to AI scanning of every return. The voluntary disclosure window closes on 31 August 2026.
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News
The Tax Authority wants VAT the moment you get paid
A 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.
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Technology
Instinct, a free WhatsApp assistant for business errands
Message it on WhatsApp and it does the task on the site itself: bookings, cancellations, supplier research. It is free. What it does and what access it needs.
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Technology
Pull business expenses out of Gmail with Claude or Codex
Connecting Gmail to Claude or Codex, and the prompt that returns an expense table for a date range, including the amounts that only exist inside the attachment.
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Technology
A security testing spec for a web app before production
The checklist a site, its API and infrastructure are tested against, from authentication and injection to TLS, with severity ratings and production gates.
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Technology
Comparing AI tools for working on your business
Claude Code, Codex, Cursor and Grok Build for a small business: which jobs they close, who runs them, the monthly cost, and where customer data goes.
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Technology
Signing PDFs digitally in Node.js and keeping them valid
ByteRange, CMS, PAdES B-T and B-LTA, RFC 3161 timestamps, where the private key lives, and why any edit after signing breaks it. Code included.
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Technology
Generating PDFs in Node.js: ten approaches compared
Puppeteer, Playwright, Gotenberg, PDFKit, pdf-lib, react-pdf, jsPDF, Typst and LibreOffice compared, including how each handles Hebrew and RTL.
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Technology
Receipt scanning with an LLM and catching invented numbers
OCR versus a vision model, schema-forced output, arithmetic checks that expose an invented field, evals on real receipts, and cost per document.
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Calculator
Osek patur threshold calculator
Check in a second whether your annual turnover is close to the exempt-dealer ceiling, and how much room is left before you have to switch to osek murshe.
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Calculator
VAT calculator
Work out an amount including VAT or before VAT, at Israel's current VAT rate.
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Calculator
Freelancer annual net income calculator
Enter your annual income and get a breakdown of income tax brackets and National Insurance, and how much net is left at the end.
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Calculator
Deductible expenses calculator
Work out how much of your car, phone, equipment and home office expenses is deductible for income tax.
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Calculator
Osek murshe or limited company
Compare net income between an osek murshe and a limited company - corporate and dividend tax versus income tax and National Insurance.
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Calculator
National insurance calculator for the self-employed
What a self-employed person pays in national insurance and health tax monthly and yearly, plus a check on whether you meet the Bituach Leumi definition.
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Calculator
Freelancer hourly rate calculator
What to charge per hour so the net you want is what stays, after income tax, National Insurance and expenses.
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Calculator
How much of each invoice to set aside
The share of every incoming payment that has to sit aside for VAT, income tax and National Insurance.
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Calculator
Supplier payment due date calculator
When your invoice has to be paid under the Israeli payment terms law, and the date arrears fees start running.
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Calculator
Income tax advances calculator
Your monthly advance from turnover and advance rate, and the gap against the tax you actually expect to owe.
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Page
AI features
Books questions, receipt scanning, bulk upload, a document from one sentence and Excel import. Every output is a draft waiting for your approval.
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Page
Calculators
VAT, income tax, bituach leumi, the osek patur ceiling and advance payments.
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Guides
Invoices, VAT, expenses and the Israel Tax Authority, in plain English.
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FAQ
Every question from the guides in one place, by topic: invoices, VAT, allocation numbers, business status, expenses and advances.
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News
What's new at the Tax Authority, in regulation and in tools for small businesses.
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Page
Technology
Technical write-ups on the tools behind building a product, with code and trade-offs.
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Page
Israeli business number check
Check whether an osek murshe, osek patur or company number is valid.
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Page
Security and reliability
A digital signature on every issued document, a public verification page and full separation between businesses.
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Creating an invoice
What a tax invoice must carry, what a valid document looks like, and how allocation numbers fit in.
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Page
Digital invoices
A digitally signed electronic document, what the law requires, and how it differs from a scan of paper.
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Reports
Periodic VAT, detailed VAT in the PCN874 layout, income, profit and loss, receivables aging, sales by item and payments, with a screenshot of each.
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Page
Invoicing software
What an invoicing system has to do, and what separates the Israeli ones from each other.
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Invoicing software comparison
Morning, iCount, Rivhit, Invoice4u and Slate: prices, document limits and who each one suits.
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Morning (Green Invoice) pricing
The four plans and their prices, the monthly document limit, and the charge for every document beyond it.
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iCount pricing
The three plans, what is priced separately, and what CRM, time tracking and standing orders cost.
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Rivhit pricing
The Rivhit module family, what each plan costs, and the API module.
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For accountants
A valid Open Format file, gapless numbering, and a VAT report that matches the books.
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For law firms
A proforma invoice as a payment request, monthly retainers and documents in English.
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About
Who builds Slate, and why it looks the way it does.
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Contact
Support, privacy, security or a partnership proposal.
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Privacy policy
What is collected, why it is needed, how long it is kept and what rights you have over it.
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Terms of use
Signing up and managing an account, your responsibility for the data you enter, availability and termination.
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Accessibility statement
The conformance level reached, the accessibility features on every page and how to get in touch.