Country pack
communityIsrael
Ekwo is free, open source accounting software. Its Israel pack carries the chart of accounts (לוח חשבונות ייחוס לישראל, 123 accounts), 2 tax rates in ILS, the periodic return (דוח תקופתי למע״מ (Periodic VAT report), 15 boxes), and the financial statements (דוח על המצב הכספי (Statement of financial position — IAS 1), דוח רווח והפסד (Statement of profit or loss — IAS 1)). Last checked on 2026-09-25 against 11 texts of law and official sources.
- Country code
IL- Currency
ILS- Pack version
0.3.0- Last checked
- 2026-09-25
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 123 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 11 taxes at rates of 0, 18
domestic,exempt,export,foreign_services_received,import - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
IL-VAT-PERIODIC— 15 boxes, filed month or bimonth
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 23 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
No statute this pack's research found obliges an Israeli business to exchange a structured electronic invoice — a Peppol-style document a buyer's software can read — with another business. What the Economic Efficiency Law (Legislative Amendments to Achieve the Budget Targets for the 2023 and 2024 Budget Years), 5783-2023 requires instead, from 1 January 2024, is a real-time control of a different shape: a seller who wants a buyer to be able to deduct the input tax of a tax invoice above a declining threshold must first request an 'allocation number' (מספר הקצאה) from the Tax Authority's own system for that specific invoice, and print it on the document — the threshold itself falling from NIS 25,000 in May 2024 to NIS 20,000 from 1 January 2025, NIS 10,000 from 1 January 2026 and NIS 5,000 from 1 June 2026. The invoice a buyer receives is not itself required to be a structured document of any named format; the control is an authorisation number requested and returned over the Tax Authority's own API before or when the invoice is issued, closer to a real-time clearance model than to a Peppol exchange. This pack format has a field for the profile of a structured invoice exchanged between two parties and none for a clearance control of this shape, so `profile` and `mandatory_from` stay empty rather than naming something this is not; the allocation-number regime itself is documented in this pack's README and in docs/international.md under "Israel", and is not patched into the schema.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2110 - receivable
1155
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
IL-IAS1-SFP— 23 linesIL-IAS1-IS— 9 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer11 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-25
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0— published 2026-10-23he,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
IL-VAT-PERIODICdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
11 sources — the law this pack was read against
- חוק מס ערך מוסף, התשל"ו-1975 (Value Added Tax Law, 5736-1975), consolidated text
Nevo Legal Database — a private publisher. The Knesset's own official National Legislation Database (מאגר החקיקה הלאומי, main.knesset.gov.il) lists the law and every amendment to it but did not serve a fetchable consolidated text to this research pass; Nevo is the text every Israeli professional source this pack read in turn cites, and is used here for that reason and named as what it is. · law · read 2026-09-25
- תקנות מס ערך מוסף, התשל"ו-1976 (Value Added Tax Regulations, 5736-1976), consolidated text
Nevo Legal Database — a private publisher; see the note on the "vat-law" entry above, which applies here too. · regulation · read 2026-09-25
- חוק אזור סחר חפשי באילת (פטורים והנחות ממסים), התשמ"ה-1985 (Free Trade Area (Eilat) Law (Exemptions and Tax Reductions), 5745-1985), consolidated text
Nevo Legal Database — a private publisher; see the note on the "vat-law" entry above. · law · read 2026-09-25
- צו מס ערך מוסף (שיעור המס על עסקה ועל יבוא טובין), התשס"ה-2005, כפי שתוקן (Value Added Tax Order (Rate of Tax on a Transaction and on Import of Goods), 5765-2005, as amended) — the order made under section 2 of the Law that has carried every rate since 2005, including the reduction to 17% from 1 October 2015 (Amendment 5775-2015, Reshumot 10 September 2015) and the increase to 18% from 1 January 2025 (Amendment 5784-2024, Reshumot 28 February 2024)
Nevo Legal Database — a private publisher; see the note on the "vat-law" entry above. The two amending orders were each published in Reshumot (the Official Gazette), which this research pass could not open at a stable, directly-fetchable URL for either one specifically; the Tax Authority's own announcements of both changes are the "vat-rate-change-2025" and "vat-filing-guidance" entries below. · regulation · read 2026-09-25
- העלאת שיעור המע"מ בשנת 2025 (Raising the VAT rate in 2025) — government decision page, and הוראת פרשנות מס' 1/2024 (Interpretive Directive 1/2024) on the transactions each rate applies to
Prime Minister's Office / Israel Tax Authority (gov.il) · guidance · read 2026-09-25
- קביעת מועדי הדיווח והתשלום — דוחות תקופתיים מע"מ, מקדמות מס הכנסה וניכויים, שנת המס 2025 (Setting the reporting and payment dates — periodic VAT reports, income tax advances and withholdings, tax year 2025)
Israel Tax Authority (gov.il) · guidance · read 2026-09-25
- דיווח ותשלום של דוחות מע"מ (Reporting and paying VAT returns)
Israel Tax Authority (gov.il) · portal · read 2026-09-25
- בקשה למספר הקצאה לחשבונית מס (Requesting an allocation number for a tax invoice)
Israel Tax Authority (gov.il) · portal · read 2026-09-25
- החל מה-1 ביוני 2026: חובת מספר הקצאה בניכוי מס תשומות תחול מ-5,000 ₪ (From 1 June 2026: the allocation-number requirement for an input-tax deduction applies from NIS 5,000) — the declining threshold of the "Israel Invoices" model, enacted by the Economic Efficiency Law (Legislative Amendments to Achieve the Budget Targets for the 2023 and 2024 Budget Years), 5783-2023
Israel Tax Authority (gov.il) · guidance · read 2026-09-25
- תקנות ניירות ערך (דוחות כספיים שנתיים), התש"ע-2010 (Securities Regulations (Annual Financial Statements), 5770-2010)
Nevo Legal Database — a private publisher; see the note on the "vat-law" entry above. The Israel Securities Authority (isa.gov.il) is the regulator these regulations belong to. · regulation · read 2026-09-25
- תקן חשבונאות מספר 29 — אימוץ תקני דיווח כספי בין-לאומיים (IFRS) (Accounting Standard No. 29 — Adoption of International Financial Reporting Standards), the Israel Accounting Standards Board decision requiring a reporting corporation to prepare its financial statements under IFRS for periods beginning 1 January 2008
המוסד הישראלי לתקינה בחשבונאות — the Israel Accounting Standards Board · standard · read 2026-09-25
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