E-Invoicing in Israel

Process description

Every invoice in the scope of the mandate will have to be assigned an allocation number before issuing it to a buyer. This will be possible either by uploading it to a public web portal or transferring it to the ITA via a dedicated API. Once it is validated by the authority, the numbered invoice will be returned to the issuer, who remains responsible for forwarding it to the buyer.

According to these updated technical specifications, taxpayers are required to implement the new guidelines by January 1, 2025.

The most important changes in the new version of the specifications include:

• New JSON File Lines: The JSON file used for clearing tax invoices has been updated with additional lines and revised validations for certain data fields.
• Updated and New Web Services: The ITA has introduced new web services for cases where an Allocation Number is not provided during the clearance process. Four different methods will be available to handle such situations.
• New Document Types: Two new document types now require an Allocation Number:
  • Agent Tax Invoice (חשבונית מס סוכן)
  • Journal Command (פקודת יומן)

Additionally, the pilot period will end on January 1, 2025, after which the ITA will begin enforcing technical validations on all submitted JSON files.

Comarch Position

Comarch is currently evaluating whether to proceed with its own solution or partner with another provider. All foreign providers were banned from the Israel network due to the ongoing war.