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Israel E-Invoicing

Phased RolloutLast verified 2026-05-19

Phased clearance mandate requiring a pre-issuance allocation number for B2B invoices; threshold drops to NIS 5,000 by June 2026.

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Key compliance facts

Standard

JSON via SHAAM platform

Authority

ITA — Israel Tax Authority (רשות המסים)

Mandatory For

VAT-registered businesses ('authorized dealers') issuing domestic B2B invoices above threshold

Effective Date

May 5, 2024 (>NIS 25,000) · Jan 1, 2025 (>NIS 20,000) · Jan 1, 2026 (>NIS 10,000) · Jun 1, 2026 (>NIS 5,000)

About Israel E-Invoicing

Israel's CTC e-invoicing mandate (the 'Israeli Invoices' model) requires VAT-registered businesses to submit invoice data to the Israel Tax Authority's SHAAM platform in JSON format and obtain an allocation number before the invoice can be issued. Without a valid allocation number, the buyer cannot deduct input VAT. The rollout was significantly accelerated in late 2025: from 1 January 2026 the threshold dropped to NIS 10,000 (pre-VAT), and from 1 June 2026 it drops further to NIS 5,000 — reaching the final threshold two years earlier than originally planned. The mandate covers domestic B2B only; B2C, exports, exempt sales and self-billing are out of scope.

Implementation Phases

  1. ✓

    Pilot launch

    May 5, 2024

    Mandate begins for B2B invoices above NIS 25,000; automatic approvals during pilot.

  2. ✓

    Phase 2

    Jan 1, 2025

    Threshold lowered to NIS 20,000; full enforcement powers activated.

  3. ◉

    Accelerated Phase 3

    Jan 1, 2026

    Threshold lowered to NIS 10,000 (skipping the originally planned NIS 15,000 step).

  4. ○

    Final Phase

    Jun 1, 2026

    Threshold lowered to NIS 5,000 — final phase reached two years earlier than planned.

Key Compliance Facts

  • Clearance model: pre-issuance allocation number required
  • Submission via SHAAM platform in JSON
  • Invoice without allocation number → buyer denied input VAT deduction
  • Scope: domestic B2B only; excludes B2C, exports, exempt sales
  • Accelerated rollout confirmed by Israel Tax Authority in December 2025

Frequently Asked Questions

Is e-invoicing mandatory in Israel?

VAT-registered businesses ('authorized dealers') issuing domestic B2B invoices above threshold. Status: Phased Rollout.

Which authority regulates e-invoicing in Israel?

ITA — Israel Tax Authority (רשות המסים)

What e-invoicing standard does Israel use?

JSON via SHAAM platform

What is the e-invoicing model in Israel?

Clearance (allocation number / CTC)

When did Israel e-invoicing take effect?

May 5, 2024 (>NIS 25,000) · Jan 1, 2025 (>NIS 20,000) · Jan 1, 2026 (>NIS 10,000) · Jun 1, 2026 (>NIS 5,000)

Topics

clearanceCTCMiddle Eastallocation-number