All actions
Tax Authority/Registration and details
Open an exempt-dealer (osek patur) file online
פתיחת תיק עוסק פטור באינטרנט
Site accountFreeOnline
Steps
- 1
Sign in to the body's personal area
- 2
Fill in the request
- 3
Attach the required documents
- 4
Send and keep the filing confirmation
Prepare in advance
Tick what you already have. Ticks stay in this browser only.
0 of 4 ready
- Who it is for
- Small business with expected turnover under the exempt ceiling and not a regulated profession
- What the form asks
- business details
- expected turnover
- employees / rented premises
- ID
- Money
- Free. Ceiling for 2026 is 122,833 NIS annual turnover.
Related actions
- TaxRegistration and details
Authorisation for digital operations at the Tax Authority (super-authorised person, agencies)
הרשאה לפעולות דיגיטליות מול רשות המסים (מורשה-על בתאגיד, לשכות)
Online - TaxRegistration and details
Software house connection to the Tax Authority API
חיבור בית תוכנה לשירותי ה-API של רשות המסים
OnlineNeeds a signature - TaxRegistration and details
Business registration paths at the Tax Authority: exempt dealer, authorised dealer, company
מסלולי רישום עסק ברשות המסים: עוסק פטור, עוסק מורשה, חברה
Online - TaxRegistration and details
Grant authorization for digital operations toward the Tax Authority
מתן הרשאה לביצוע פעולות דיגיטליות מול רשות המסים
Online - TaxRegistration and details
Open an authorised dealer VAT file (Form 821)
פתיחת תיק עוסק מורשה (821)
In personNeeds a signature - TaxRegistration and details
Personal details and income-sources report (Form 5329)
דוח פרטים אישיים והצהרה על מקורות הכנסה (5329)
OnlineNeeds a signature
This is a summary of official sources, for orientation only. It is not legal advice; the official site's wording is binding.