Israel

Country	Israel
Currency	ILS
EU Member State	No
Standard VAT/GST rate	17%
Reduced VAT/GST rate	7.5% / 0%
VAT registration limit for established businesses	No. However, exempt dealer (turnover does not exceed of approximately NIS 100,000 a year) report only once a year.
VAT registration limit for non-established businesses
VAT return filing periods	Monthly / Bi-monthly: monthly turnover below NIS 1,490,000
Annual VAT returns	There is no obligation to file an annual return applying to all taxable persons. That said, VAT group members must file a certain type of annual return (see Section C above) as to taxable persons in the Eilat free trade zone.
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	No
Reverse Charge
Fiscal representative required for non-EU businesses	Yes
Statute of limitations