Contrary to many other countries, the Israel Tax Authority (ITA) has designed its e-invoicing mandate to be implemented based on invoice amount rather than on the company’s overall turnover. Two phases have already been implemented, as follows:
- May 5, 2024: mandatory for invoices above 25,000 NIS (~€6,250)
- January 1, 2025: mandatory for invoices above 20,000 NIS (~€5,000)
The original plan included more phases extending to 2028 but in March 2025, the Knesset announced a new timeline [↗︎] associated with allocation numbers and the requirements for taxpayers to retrieve them.
More recently, on December 7, 2025, the IRA published a new regulation [↗︎] detailing the expansion of its mandatory e-Invoicing obligation and confirming the new transaction thresholds for requiring an allocation number:
- January 1, 2026: mandatory for invoices above 10,000 NIS (~€2,500)
- June 1, 2026: mandatory for invoices above 5,000 NIS (~€1,250)
Summary of obligations
Since January 1st, 2026, all invoices above 10,000 NIS (~€2,500) must be issued through the Israel’s e-Invoicing clearance model, where the Supplier must request the allocation number from the government’s SHAAM central platform.
Once approved, the invoice receives a unique Allocation Number, which must be displayed on the document, and the Supplier can then send the invoice to customers in any preferred format, including paper or PDF.
Customers receiving e-invoices can use the public service to verify the Allocation Number [↗︎] and ensure that the supplier’s invoice data matches the information declared to the tax authorities. This process helps customers secure their right to VAT deduction.
Learn more about e-invoicing requirements in Israel by visiting our detailed Israel Country Profile.
