K2214 / Version 1 / 02.07.2023 / English
The Osek Patur is an individual entrepreneur opening a business without forming a corporate entity (company or partnership). He is therefore exempt from VAT. If you intend to be a self-employed worker in Israel, check here what you must do to be properly registered as such.
The annual transaction turnover is less than ₪107,692 per year (2023). The exact limit is reset annually.
The business does not operate in certain fields (Professions, such as architect, engineer, private detective, lawyer, accountant, doctor, management advisor, insurance agent, psychologist, dentist, medical clinic, university professor & lecturer, translator & interpreter, artistic performer, exam administrator (preparing, supervising, reviewing/marking), author, instructor of a driving school, real estate agent, teacher at a school or gan, car dealer).
The business must not be registered as a limited company.
Go to this website and submit the above mentioned forms. Attach a copy of the identity card of both spouses, a professional qualification certificate if any, and a bank account management certificate.
This guide was written under the guidance of Irit Scharf, accountant and tax advisor.