{"id":519,"date":"2025-06-15T13:25:30","date_gmt":"2025-06-15T11:25:30","guid":{"rendered":"https:\/\/amuc.co.il\/?page_id=519"},"modified":"2025-06-22T15:48:40","modified_gmt":"2025-06-22T13:48:40","slug":"osek-zair","status":"publish","type":"page","link":"https:\/\/amuc.co.il\/en\/osek-zair\/","title":{"rendered":"Services for Osek Zair (Small Business)"},"content":{"rendered":"
\n
\n

Explanation and Clarification Regarding the New \u201cSmall Business\u201d Status<\/em><\/strong><\/h4>\n\n\n\n

Every independent business in Israel is classified for VAT purposes as either an Osek Patur (exempt dealer) or Osek Murshe (authorized dealer).\nStarting in 2024, under a new reform introduced by the Israel Tax Authority, anyone registered as Osek Patur or Osek Murshe can also register with the Income Tax Authority as a Small Business (Esek Zair).\n\nAs of 2024\u20132025, if your annual turnover is below \u20aa120,000, you may be eligible for this status. The benefits include:<\/p>\n\n\n\n

    \n
  1. Deduction of normative expenses: 30% of your turnover without itemizing receipts.<\/li>\n\n\n\n
  2. Deferred tax payment: File a simplified annual report instead of monthly or bi-monthly payments.<\/li>\n\n\n\n
  3. No automatic capital declaration (Hatzharat Hon): Unlike regular businesses, unless requested by the Tax Authority.<\/li>\n\n\n\n
  4. No automatic advance tax payments: Streamlined and flexible tax obligations.<\/li>\n\n\n\n
  5. National Insurance (Bituach Leumi) contributions: Automatically recognized within the 30% expense deduction.<\/li>\n\n\n\n
  6. Pension savings tax credit: 35% credit on pension contributions for those with no other income source, capped at 5% of taxable income.<\/li>\n\n\n\n
  7. Option to submit a full annual report: To claim additional deductions (e.g., Hishtalmut funds for self-employed individuals).<\/li>\n<\/ol>\n\n\n\n

    Eligibility Requirements<\/em><\/strong><\/h4>\n\n\n\n

    Both new and existing businesses classified as Osek Patur or Osek Murshe can apply online at the Israel Tax Authority website at any time during the tax year (January 1 to December 25).<\/p>\n\n\n\n

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    Restrictions on Eligibility<\/em><\/strong><\/h4>\n\n\n\n

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    You are not eligible for Small Business status if:<\/p>\n\n\n\n

      \n
    1. You switched from salaried employee to independent service provider for your former employer.<\/li>\n\n\n\n
    2. You are a controlling shareholder in a company.<\/li>\n\n\n\n
    3. More than 25% of your income comes from a relative or former employer (as defined in Section 88).<\/li>\n\n\n\n
    4. You employ other workers.<\/li>\n\n\n\n
    5. You have income not derived from personal labor.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n\n\n\n
      \n
      \n

      Our Services for Small Business Owners Include:<\/em><\/strong><\/h4>\n\n\n\n
        \n
      • Registering with all 3 tax authorities: VAT, Income Tax, and National Insurance.<\/li>\n\n\n\n
      • Representation before the tax offices.<\/li>\n\n\n\n
      • Initial estimation of expected income and notifying the authorities.<\/li>\n\n\n\n
      • Guidance on issuing receipts and tracking deductible expenses.<\/li>\n\n\n\n
      • Assistance with bookkeeping obligations.<\/li>\n\n\n\n
      • Issuing a VAT exemption certificate (Teudat Osek Patur).<\/li>\n\n\n\n
      • Obtaining certificates from Income Tax: exemption from withholding tax and proper bookkeeping approval.<\/li>\n\n\n\n
      • Optional single-entry bookkeeping.<\/li>\n\n\n\n
      • Updating status with National Insurance twice annually.<\/li>\n\n\n\n
      • End-of-year tax estimation to determine whether to file simplified or full report.<\/li>\n\n\n\n
      • Submitting the Osek Patur annual report to VAT Authority.<\/li>\n\n\n\n
      • Preparing and filing the full annual report to Income Tax including all relevant appendices<\/li>\n\n\n\n
      • Personalized advice on pension and savings plans eligible for tax benefits.Guidance on optimal pension and education fund contributions for tax benefits.<\/li>\n<\/ul>\n\n\n\n

        Service Cost<\/em><\/strong> <\/h4>\n\n\n\n

        Pricing depends on the business activity level and the number of required reports.<\/p>\n\n\n\n

        You\u2019re welcome to contact me for a custom quote tailored to your specific needs as a Small Business Owner.<\/p>\n<\/div>\n<\/div>\n\n\n\n

        <\/p>","protected":false},"excerpt":{"rendered":"

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