What is a מספר הקצאה?
The real question is not what is a מספר הקצאה? But rather why is a מספר הקצאה needed? In the past, fraudsters were submitting fictitious invoices to the VAT office, “reclaiming” VAT fraudulently. The VAT office was losing a lot of money, as by the time they tracked the fraudsters it was often too late to recover the stolen funds. In order to put a stop to the fraud, the VAT office introduced the requirement for the person issuing a tax invoice to register the invoice in advance – this way when the other party submits a reclaim of the VAT, the VAT office can cross reference the details and approve that it is a genuine VAT reclaim.
When you register an invoice in advance, the VAT office issues a מספר הקצאה – an authorization number specific for this invoice recording the amount, the invoice number, and the ID of both parties.
Who must obtain a מספר הקצאה?
From 1/12026 you will need to obtain a מספר הקצאה, if you meet the following criteria:
- The invoice includes VAT.
- The invoice is more than 10,000 + VAT. *
- The client/customer will need to reclaim the VAT
* From 1/6/2026 the threshold is expected to be reduced to any invoice above ILS 5,000 + VAT.
** If one transaction is split into several invoices, a מספר הקצאה is required even if the invoice is below the threshold.
How to obtain a מספר הקצאה?
STEP 1 – Registration
As a first step you need to register an account with the tax office (this protects you from someone fraudulently using your details).
You can create an account online here:
- Open the link to the tax office and select the button “להגשת בקשה”: https://www.gov.il/he/service/request-assignment-number-for-tax-invoice
- Select the small text “הרשמה או הפקת קוד קבוע חדש”.
- You will need to verify yourself by answering some of the questions.
- Then you will need to verify your telephone number and email address.
- At the end of the process, you will be able to set your own קוד משתמש. This should be 4 numbers followed by 2 letters.
STEP 2 – Issue a מספר הקצאה
As a second step, you need to submit the invoice details to the tax office when you issue the invoice. You have two options:
- Automated API with your invoicing platform. Once you link, your invoicing platform to the tax office, every time you issue an tax invoice above the required amount, the platform will record the details with the tax office and will present the מספר הקצאה on the invoice. You will be required to refresh the connection to the tax office every 3 months. You can setup the connection via the settings section of your invoicing platform.
- Manual input via your online tax account. For this you will have to manually login to the tax office and enter all the details yourself. At the end of the process, the tax office will issue a certificate. You can then download the certificate and send it to your client/customer together with the tax invoice. You can login to the tax office with the same details: https://www.gov.il/he/service/request-assignment-number-for-tax-invoice
