---
title: "Israel — ITA real-time clearance · allocation numbers"
description: "Israel e-invoicing: ITA real-time clearance via SHAAM platform. Threshold drops to NIS 10,000 from 1 Jan 2026 and NIS 5,000 from 1 Jun 2026 — effectively all VAT B2B."
canonical: "https://docs.get-flowie.com/compliance/il"
source: "https://docs.get-flowie.com/compliance/il.html"
---

# Israel — ITA real-time clearance · allocation numbers

Compliance · 🇮🇱 Israel Live mandate

# Israel — ITA real-time clearance · allocation numbers

ITA allocation-number clearance · accelerated 2026 thresholds — regulator: [Israel Tax Authority](<https://www.gov.il/en/departments/israel_tax_authority>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Israel runs a **clearance CTC model** : every B2B invoice above the threshold must be cleared by the Israel Tax Authority (ITA) before delivery.
  * Clearance returns an **allocation number** — without it the buyer _cannot deduct input VAT_.
  * Threshold timeline (accelerated in late 2025): NIS 25,000 (May 2024) → NIS 20,000 (Jan 2025) → **NIS 10,000 (Jan 2026)** → **NIS 5,000 (Jun 2026)**.
  * Format is JSON over the ITA's **SHAAM** API; no Peppol involvement.
  * Flowie obtains the allocation number synchronously and stamps it onto the invoice you deliver to the buyer.



## Deadlines

Date| Who| What  
---|---|---  
**2024-05-05**|  Invoices ≥ NIS 25,000| Clearance live — voluntary trial period ended.  
**2025-01-01**|  Invoices ≥ NIS 20,000| Threshold tightened.  
**2026-01-01**|  Invoices ≥ NIS 10,000| Accelerated by ITA in December 2025.  
**2026-06-01**|  Invoices ≥ NIS 5,000| Final threshold — originally planned for 2028, brought forward.  
  
## Background

Israel introduced a centralised clearance regime in May 2024 to combat VAT fraud (estimated at NIS 6 bn/year). The mechanism is simple but unforgiving: before a B2B invoice can be issued above the threshold, the seller submits the invoice in JSON to the ITA's SHAAM platform, which validates it in real time and returns an **allocation number**. Only an invoice carrying a valid allocation number lets the buyer claim input VAT — so commercially, no allocation = no payment.

The original plan staged the threshold reduction over four years (down to NIS 5,000 by 2028). In December 2025, the ITA _accelerated_ the schedule: NIS 10,000 from January 2026, NIS 5,000 from June 2026. By mid-2026, effectively every B2B invoice in Israel goes through clearance.

Flowie integrates with SHAAM directly. The `/v1/documents/send` call returns the allocation number on the response, and the printable PDF carries it under the seller TIN.

## Format profile

  * **JSON** per the ITA technical specification (no UBL).
  * Seller and buyer **TIN** (9-digit identifier, sometimes called Osek) mandatory.
  * Threshold compares the invoice _net of VAT_ — invoices below the threshold are out of scope of clearance.
  * Cleared invoice carries the allocation number in a dedicated field; the buyer's accounting system uses it to claim input VAT.



## Required fields

  * seller.tinstring (9 digits)required

Israeli TIN / Osek number.

  * buyer.tinstring (9 digits)required for B2B

Buyer TIN; without it the invoice cannot clear.

  * invoice.allocationNumberstringreturned by ITA

Allocation number echoed back on clearance; must be embedded in the invoice delivered to the buyer.




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

**Israel Tax Authority — SHAAM** — Real-time clearance of every B2B invoice above the threshold. Invoice not deductible by the buyer until allocation number is issued.

Lifecycle status| Reported as  
---|---  
`cleared`| Allocation number returned; invoice may be delivered to buyer.  
`rejected`| Validation failed; correct and resubmit.  
  
## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

What you want to test| How  
---|---  
Israel happy path| Sender TIN `123456789`, invoice net > NIS 5,000 in Flowie sandbox; allocation number `SBX-IL-...` returned.  
  
## FAQ

### What about invoices below the threshold?

They don't go through clearance and don't carry an allocation number. The buyer can still deduct input VAT under standard rules. But once you cross the threshold (NIS 5,000 from June 2026), clearance becomes mandatory.

## References

**Primary sources** (government / regulator / standards body):

  * [Israel Tax Authority (English)](<https://www.gov.il/en/departments/israel_tax_authority/govil-landing-page>) — ITA — tax authority owning the CTC mandate.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Sovos · Israel CTC accelerated timeline (Dec 2025)](<https://sovos.com/regulatory-updates/vat/israel-tax-authority-confirms-accelerated-timeline-for-ctc-invoice-allocation-number/>) — Industry analysis — accelerated 2026 thresholds.
  * [Pagero · Israel compliance](<https://www.pagero.com/compliance/regulatory-updates/israel>) — Industry tracker.
  * [EDICOM · Israel CTC clearance model](<https://edicomgroup.com/blog/israel-electronic-invoice-clearance-model>) — Industry analysis — SHAAM / allocation numbers.