Allocation number: a small check before a large invoice

Under the Israel Invoices model, an allocation number is an important detail to check as part of routine business procedures.

When is this relevant?

Subject to the statutory conditions, an allocation number is required on tax invoices issued to VAT-registered customers and is a condition for deducting input VAT on invoices above the relevant threshold.

Check the threshold for the relevant date

As at 11 October 2026, the Israel Tax Authority states a threshold of NIS 5,000 before VAT, effective from 1 June 2026. This concerns invoices whose amount exceeds the threshold and for which the other conditions are met. Check the rules in force on the transaction date.

How do you request a number?

You can apply through software connected to the Israel Tax Authority's service or through its dedicated application. Make sure the details are correct and keep the supporting records as part of the business documentation.

What about receiving an invoice?

Before claiming input VAT, check with the firm whether the invoice requires an allocation number and whether it includes the necessary details.

Source: Israel Tax Authority: Israel Invoices.

General information, not a substitute for individual assessment.

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