“I am a photographer and issued a tax invoice above ₪5,000. About two weeks later, my client contacted me: it lacks an allocation number needed for input VAT deduction. The invoice has already been sent — can I obtain a number now?”
The question was reworded from a case presented to the firm. Invoice date and identifying details are omitted.
The firm's answer
Yes. An allocation number can also be requested for an already-issued invoice.
Sending the invoice does not close the opportunity to obtain a number. We advised requesting one for the existing invoice, through the invoicing software or the Tax Authority's online service.
A software fault was suspected, but the missing number does not prove that. First check whether a number was received but not displayed, or no request was sent.
Two ways to obtain the number
- Through invoicing software: Open the existing invoice and check for a retrospective request option. If unavailable, ask support to check the connection and permissions and handle the request. Exact steps vary by software.
- Through the Tax Authority: Open the tax-invoice allocation request service, identify yourself as the owner or authorised representative and enter the existing invoice details. This may be convenient instead of waiting for software support.
Prepare the customer's business number, invoice number, original date, amount excluding VAT and VAT amount. These must match the issued invoice.
Tax Authority allocation-number request ↗What about the ₪5,000 amount?
The requirement depends on the amount excluding VAT and the invoice date. From 1 June 2026, the threshold is above ₪5,000 excluding VAT; from 1 January to 31 May 2026 it was above ₪10,000. Without the invoice date, the amount alone does not establish that a number was required.
The Tax Authority instruction also requires checking that the invoice includes VAT, the recipient is VAT-registered and requested a number. Where required, the number is a condition for input VAT deduction alongside the other conditions.
VAT instruction 01/2025 — thresholds and conditions ↗Missing an allocation number? Check first, then complete the existing invoice. After receiving it, update the software as instructed and provide a marked copy containing it, to retain alongside the original. Do not create another charge or independently alter the original just to add the number.
A request does not guarantee approval. A substantive refusal, old invoice or mismatched details requires separate review. Application depends on records and current guidance.