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Israeli VAT Reporting

以色列增值税（VAT）申报指南

Instructions

操作说明

Step 1: Determine Business Type and Reporting Frequency

步骤1：确定企业类型与申报频率

Ask the user about their business registration:
TypeHebrewAnnual TurnoverReporting Period
Osek Morsheh (Licensed Dealer)osek morsheh> 120K NISMonthly or Bi-monthly
Osek Patur (Exempt Dealer)osek patur< ~120K NISAnnual summary only
Amuta (Non-profit)amutaAnyMonthly or Bi-monthly
Company (Ltd)chevraAnyMonthly
Monthly reporting: Annual turnover > NIS 1,500,000 (per Section 69A(g) of the VAT Law) Bi-monthly reporting: Annual turnover < NIS 1,500,000
询问用户的企业注册类型：
类型希伯来语年营业额申报周期
Osek Morsheh（持牌经销商）osek morsheh> 12万新谢克尔（NIS）月度或双月度
Osek Patur（免税经销商）osek patur< ~12万新谢克尔（NIS）仅年度汇总
Amuta（非营利组织）amuta任意月度或双月度
公司（Ltd）chevra任意月度
月度申报：年营业额 > 150万新谢克尔（NIS）（依据《增值税法》第69A(g)条） 双月度申报：年营业额 < 150万新谢克尔（NIS）

Step 2: Collect Transaction Data

步骤2：收集交易数据

For the reporting period, gather:
  • Sales (output): All invoices issued with VAT amounts
  • Purchases (input): All purchase invoices with VAT amounts
  • Special transactions: Exports (zero-rated), exempt services, fixed asset purchases
针对申报周期，收集以下数据：
  • 销项（Sales）： 所有含增值税金额的已开具发票
  • 进项（Purchases）： 所有含增值税金额的采购发票
  • 特殊交易： 出口（零税率）、免税服务、固定资产采购

Step 3: Calculate VAT Liability

步骤3：计算增值税应缴额

Output VAT (mas asakot, מס עסקאות)    = Sum of VAT on all sales invoices
Input VAT (mas tsumot, מס תשומות)     = Sum of VAT on deductible purchase invoices
Net VAT                   = Output VAT - Input VAT

If Net > 0: Business owes SHAAM (payment due)
If Net < 0: SHAAM owes business (refund claim)
Input VAT deduction rules:
  • Only from valid tax invoices (hashbonit mas) with seller's TIN
  • Vehicle expenses: 2/3 deductible (1/3 non-deductible for private use)
  • Entertainment: NOT deductible
  • Mixed business/personal: Proportional deduction only
销项增值税（mas asakot, מס עסקאות）    = 所有销售发票上的增值税金额总和
进项增值税（mas tsumot, מס תשומות）     = 所有可抵扣采购发票上的增值税金额总和
增值税净额                   = 销项增值税 - 进项增值税

若净额 > 0：企业需向SHAAM缴纳税款（到期应付）
若净额 < 0：SHAAM需向企业退还税款（可申请退税）
进项增值税抵扣规则：
  • 仅可抵扣来自带有卖方纳税人识别号（TIN）的有效税务发票（hashbonit mas）的增值税
  • 车辆费用：仅2/3可抵扣（1/3因私人使用不可抵扣）
  • 娱乐费用：不可抵扣
  • 公私混合使用：仅按比例抵扣

Step 4: Fill Form 874 Fields

步骤4：填写874号表格字段

Map calculated values to form fields:
  • Field 1: Total sales (including VAT)
  • Field 2: Zero-rated sales (exports)
  • Field 3: Exempt sales
  • Field 4: Total output VAT
  • Field 5: Total purchases (including VAT)
  • Field 6: Input VAT claimed
  • Field 7: Net VAT (Field 4 - Field 6)
  • Field 8: Adjustments (if any)
  • Field 9: Amount to pay / refund
将计算出的值对应到表格字段：
  • 字段1：总销售额（含增值税）
  • 字段2：零税率销售额（出口）
  • 字段3：免税销售额
  • 字段4：总销项增值税
  • 字段5：总采购额（含增值税）
  • 字段6：申报的进项增值税
  • 字段7：增值税净额（字段4 - 字段6）
  • 字段8：调整项（如有）
  • 字段9：应缴/应退金额

Step 5: Validate and Submit

步骤5：验证与提交

Before submission, verify:
  1. All sales invoices accounted for (cross-reference with e-invoice allocation numbers)
  2. Input VAT claims supported by valid tax invoices with allocation numbers (required for invoices >= NIS 5,000 from June 2026, >= NIS 10,000 from January 2026)
  3. Correct reporting period selected
  4. Deadline not passed (see below)
Filing deadlines:
  • Manual filing: 15th of the month following the reporting period
  • Online filing via SHAAM portal: 19th of the following month (by 6:30 PM)
  • Detailed report filers: Payment extended to 23rd of the following month
Filing options:
提交前，请验证以下内容：
  1. 所有销售发票均已入账（与电子发票分配号交叉核对）
  2. 进项增值税申报均有带分配号的有效税务发票支持（2026年1月起，金额≥1万新谢克尔的发票需提供；2026年6月起，金额≥5000新谢克尔的发票需提供）
  3. 所选申报周期正确
  4. 未过截止日期（见下文）
申报截止日期：
  • 手动申报：申报周期次月15日
  • 通过SHAAM门户在线申报：次月19日（下午6:30前）
  • 详细报告申报者：付款截止日期延长至次月23日
申报方式：

Examples

示例

Example 1: Monthly VAT Report

示例1：月度增值税申报

User says: "Help me prepare my VAT report for January 2026" Actions:
  1. Determine: Monthly reporter (turnover > NIS 1,500,000 or company)
  2. Collect: January sales and purchase invoices
  3. Calculate: Output VAT 34,000 - Input VAT 22,000 = Net 12,000 NIS owed
  4. Prepare: Form 874 with all fields mapped
  5. Guide: Submit via SHAAM portal by February 19th (online deadline) Result: Complete VAT report ready for filing
用户说：“帮我准备2026年1月的增值税报告” 操作步骤：
  1. 确认：月度申报者（营业额>150万新谢克尔或企业）
  2. 收集：1月的销售和采购发票
  3. 计算：销项增值税34,000 - 进项增值税22,000 = 净额12,000新谢克尔（需缴纳）
  4. 准备：填写874号表格的所有对应字段
  5. 指导：在2月19日前通过SHAAM门户提交（在线截止日期） 结果：完成可提交的增值税报告

Example 2: Bi-monthly Report with Exports

示例2：含出口的双月度申报

User says: "I need to file my VAT for November-December, I had some exports" Actions:
  1. Determine: Bi-monthly reporter
  2. Identify: Export sales are zero-rated (0% VAT, but still reported)
  3. Calculate: Domestic output VAT - Input VAT = Net
  4. Note: Exports reported in Field 2, no VAT but supports input VAT recovery Result: VAT report with zero-rated export handling
用户说：“我需要申报11-12月的增值税，我有一些出口业务” 操作步骤：
  1. 确认：双月度申报者
  2. 明确：出口销售额为零税率（0%增值税，但仍需申报）
  3. 计算：国内销项增值税 - 进项增值税 = 净额
  4. 注意：出口业务需在字段2中申报，无增值税但可支持进项增值税抵扣 结果：处理零税率出口业务的增值税报告

Bundled Resources

配套资源

Scripts

脚本

  • scripts/calculate_vat.py
    — Computes net VAT liability from sales (output) and purchase (input) records, applies Israeli deduction rules for non-deductible and partially deductible expenses, and maps results to Form 874 fields. Run: 
    python scripts/calculate_vat.py --help
  • scripts/calculate_vat.py
    — 根据销项（销售）和进项（采购）记录计算增值税净额应缴额，应用以色列关于不可抵扣和部分可抵扣费用的抵扣规则，并将结果映射到874号表格字段。运行方式：
    python scripts/calculate_vat.py --help

References

参考资料

  • references/vat-regulations.md
    — Summary of Israeli VAT law including current and historical VAT rates, registration types (Osek Morsheh, Osek Patur), and filing obligations. Consult when verifying VAT rate or registration rules.
  • references/reporting-calendar.md
    — Filing deadlines for monthly and bi-monthly VAT reporters, including the 15th (manual) and 19th (online) deadline rules. Consult when determining reporting period and deadline for a specific month.
  • references/special-cases.md
    — Rules for zero-rated transactions (exports, tourism, Eilat zone), exempt transactions (financial services, residential rent), and the distinction between zero-rated and exempt for input VAT recovery. Consult when handling exports or unusual transaction types.
  • references/vat-regulations.md
    — 以色列增值税法摘要，包括当前和历史增值税税率、注册类型（Osek Morsheh、Osek Patur）以及申报义务。验证增值税税率或注册规则时可参考。
  • references/reporting-calendar.md
    — 月度和双月度增值税申报者的申报截止日期，包括15日（手动）和19日（在线）的截止规则。确定特定月份的申报周期和截止日期时可参考。
  • references/special-cases.md
    — 零税率交易（出口、旅游、埃拉特地区）、免税交易（金融服务、住宅租赁）的规则，以及零税率与免税在进项增值税抵扣方面的区别。处理出口或特殊交易类型时可参考。

Gotchas

注意事项

  • Agents frequently use the old 17% VAT rate. The current Israeli VAT rate is 18% (effective January 1, 2025, per the 2025 Budget Law). This single error cascades through all calculations. Always verify the rate before computing.
  • Israeli VAT reports are filed bi-monthly (every two months), not quarterly as in many European countries. Agents may suggest quarterly filing, which will result in missed deadlines and penalties.
  • Osek Patur businesses (annual revenue approximately 120,000 NIS, subject to annual updates) do not charge or report VAT. Agents may generate VAT reports for businesses that should not be filing them.
  • Input VAT (mas tsumot) from car purchases is only 2/3 deductible in Israel. Agents may claim full VAT deduction on vehicle-related expenses.
  • From 2026, input VAT deduction requires a valid allocation number (mispar haktzaa) on invoices above the threshold (NIS 10,000 from January 2026, NIS 5,000 from June 2026). Agents may ignore this requirement, leading to rejected deductions.
  • 代理常使用旧的17%增值税税率。当前以色列增值税税率为18%（自2025年1月1日起生效，依据2025年预算法）。这一单一错误会影响所有计算结果。计算前务必确认税率。
  • 以色列增值税申报为双月度（每两个月一次），而非许多欧洲国家的季度申报。代理可能建议季度申报，这会导致错过截止日期并产生罚款。
  • Osek Patur企业（年收入约12万新谢克尔，每年更新标准）无需收取或申报增值税。代理可能为无需申报的企业生成增值税报告。
  • 在以色列，车辆采购的进项增值税（mas tsumot）仅2/3可抵扣。代理可能主张全额抵扣车辆相关费用的增值税。
  • 自2026年起，超过阈值的发票（2026年1月起≥1万新谢克尔，2026年6月起≥5000新谢克尔）的进项增值税抵扣需提供有效的分配号（mispar haktzaa）。代理可能忽略此要求，导致抵扣申请被驳回。

Troubleshooting

故障排除

Error: "Reporting period mismatch"

错误：“申报周期不匹配”

Cause: Submitting for wrong period (e.g., single month when registered as bi-monthly) Solution: Check business registration. Bi-monthly periods: Jan-Feb, Mar-Apr, May-Jun, Jul-Aug, Sep-Oct, Nov-Dec.
原因：提交错误周期的申报（例如，注册为双月度申报却提交单月申报） 解决方案：检查企业注册信息。双月度周期为：1-2月、3-4月、5-6月、7-8月、9-10月、11-12月。

Error: "Input VAT not deductible"

错误：“进项增值税不可抵扣”

Cause: Claiming VAT from non-deductible expenses (entertainment, non-business) Solution: Review deduction rules in Step 3. Only business expenses with valid tax invoices qualify.
原因：申报不可抵扣费用（娱乐、非业务用途）的增值税 解决方案：查看步骤3中的抵扣规则。仅带有有效税务发票的业务费用符合抵扣条件。

Error: "Late filing penalty"

错误：“逾期申报罚款”

Cause: Filing after the deadline (15th manual / 19th online) of the following month Solution: File immediately. Late penalty is NIS 239 per two-week period of delay, plus linkage differentials and interest (Bank of Israel rate + 4%).
原因：超过次月15日（手动）/19日（在线）的截止日期申报 解决方案：立即提交。逾期罚款为每两周239新谢克尔，外加联动差额和利息（以色列银行利率+4%）。