| Update: | Compliance Alert - ITA has released a new version of their e-invoicing technical specifications |
| Date: | 2024-08-01 |
The Israel Tax Authority (ITA) has released version 2.0 of their technical specifications, detailing the clearance CTC model requirements that taxpayers must follow to enable their buyers to deduct VAT from cleared invoices.
The following updates to highlight:
1. New types of documents
| Document code | Document name | Allocation number |
| 345 |
Agent Tax Invoice (חשבונית מס סוכן) |
Yes |
| 348 |
Journal command (פקודת יומן) |
Yes |
2. New lines added to invoice data clearing process
| Line Number | API field name | Field description | Mandatory or not |
| 5 | Authorized_company | The field doesn’t exist, it will be added in the future | Conditional mandatory |
| 6 | User_ID | The field doesn’t exist, it will be added in the future | Conditional mandatory |
| 7 | User_name | The field doesn’t exist, it will be added in the future | Conditional mandatory |
| 11 | Customer_country_code | May be required in the future | |
| 31 | Additional_information_1 | May be required in the future | |
| 32 | Additional_information_2 | May be required in the future | |
| 33 | Additional_information_3 | May be required in the future |
3. Lines updated are:
| Line Number | API field name | Field description | Mandatory or not |
| 8 | Invoice_reference_number | No description | Mandatory (Before was conditional mandatory) |
| 9 | Customer_VAT_number | -If the transaction is for B2C, the field must be filled with “999999998” | Mandatory (Before was conditional mandatory) |
| 15 | Accounting_software_number |
-Before, this field could be filled up to 8 numbers. Now it can be up to 9 numbers. -Before, if there was no registration certificate, it was possible to enter 99999999. Now, if there is no registration certificate, the ID of the invoice producer should be filled. |
Mandatory |
| 23 | Action |
-Must be filled with “4” when the invoice originates from a Proforma invoice. -Must be filled with “3” if method c) from section 4 of this alert is used. |
Conditional mandatory |
4. Methods to follow in case of a delay after the submission of invoice data
From 2025, in case SHAAM does not return an Allocation Number, taxpayers will have 4 possible alternatives to choose from:
- Cancellation of the invoice (cancel service)
- Continue generating the invoice without an Allocation Number (continue service)
- Reverse of charge (self-billing)
- Request for a hearing (hearing service)
The new services can be found in section 4.2 of the technical specifications.
The requirements stipulated by version 2.0 of the technical specifications must be adopted from 1 January 2025.