{"id":597,"date":"2025-06-21T11:15:58","date_gmt":"2025-06-21T09:15:58","guid":{"rendered":"https:\/\/amuc.co.il\/?page_id=597"},"modified":"2025-06-22T16:27:40","modified_gmt":"2025-06-22T14:27:40","slug":"osek-murshe","status":"publish","type":"page","link":"https:\/\/amuc.co.il\/en\/osek-murshe\/","title":{"rendered":"Services for Osek Murshe (Licensed Business)"},"content":{"rendered":"
\n
\n

Explanation Regarding Osek Murshe Status<\/em><\/strong><\/h4>\n\n\n\n

An Osek Murshe (licensed business) is a self-employed entity that allows an individual to report their income from independent sources to the tax authorities. An Osek Murshe can be registered for one individual only \u2014 not for multiple people.\n\nAn individual can register with the VAT office as an Osek Murshe if:<\/p>\n\n\n\n

    \n
  1. Their gross annual business income (January 1 \u2013 December 31) exceeds \u20aa120,000, before expenses.<\/li>\n\n\n\n
  2. They work in one of the liberal professions listed in Section 13 of the 1976 VAT Regulations (e.g., accountant, lawyer, architect, engineer, doctor, etc.).<\/li>\n<\/ol>\n\n\n\n

    Income from employment (as a salaried employee) and other additional income is not considered in the threshold calculation \u2014 only income from independent business activity.<\/p>\n\n\n\n

    It is possible to work both as a salaried employee and as an Osek Murshe simultaneously.<\/p>\n\n\n\n

    Obligations of an Osek Murshe<\/em><\/strong><\/h4>\n\n\n\n

    VAT (Ma\u2019am)<\/strong><\/p>\n\n\n\n

    An Osek Murshe must:\n\nCharge VAT on every transaction; Issue VAT invoices; Report VAT to the Tax Authority monthly or bimonthly (depending on annual turnover).<\/p>\n\n\n\n

    The VAT report includes:<\/p>\n\n\n\n

      \n
    • Total turnover for the period.<\/li>\n\n\n\n
    • VAT collected on sales (Output VAT).<\/li>\n\n\n\n
    • VAT claimed on business expenses (Input VAT).<\/li>\n<\/ul>\n\n\n\n

      Income Tax<\/strong><\/p>\n\n\n\n

      The business owner must pay income tax advances monthly or bimonthly (depending on annual turnover), as a prepayment of the final tax that will be calculated in the annual report.\n\nThis method allows:\n\nThe Tax Authority to receive ongoing payments.\n\nThe taxpayer to spread out payments rather than paying all at once.\n\nProper planning by an accountant \u2014 based on income forecasts and updates \u2014 helps avoid tax differences after the annual report.\n\nTax is paid according to annual tax brackets, which are updated each year. For 2025:<\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      National Insurance<\/strong><\/p>\n\n\n\n

      \u05d3\u05de\u05d9 \u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05dc\u05e2\u05d5\u05e1\u05e7 \u05de\u05d5\u05e8\u05e9\u05d4 \u05de\u05d7\u05d5\u05e9\u05d1\u05d9\u05dd \u05db\u05d0\u05d7\u05d5\u05d6 \u05de\u05d4\u05d4\u05db\u05e0\u05e1\u05d5\u05ea, \u05e0\u05d8\u05d5 (\u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05d1\u05e7\u05d9\u05d6\u05d5\u05d6 \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea). \u05d4\u05d0\u05d7\u05d5\u05d6 \u05de\u05d7\u05d5\u05e9\u05d1 \u05dc\u05e4\u05d9 2 \u05de\u05d3\u05e8\u05d2\u05d5\u05ea. \u05d4\u05de\u05d3\u05e8\u05d2\u05d5\u05ea \u05de\u05e9\u05ea\u05e0\u05d5\u05ea \u05de\u05d3\u05d9 \u05e9\u05e0\u05d4. \u05d1\u05e9\u05e0\u05ea 2025:
      \u05e2\u05d1\u05d5\u05e8 \u05d4\u05db\u05e0\u05e1\u05d4 \u05e9\u05dc \u05e2\u05d3 60% \u05de\u05d4\u05e9\u05db\u05e8 \u05d4\u05de\u05de\u05d5\u05e6\u05e2 \u05d1\u05de\u05e9\u05e7 (7,522 \u20aa \u05d1\u05d7\u05d5\u05d3\u05e9) 7.7% \u05de\u05d4\u05d4\u05db\u05e0\u05e1\u05d4,\u05e0\u05d8\u05d5 \u05d9\u05e2\u05d1\u05e8\u05d5 \u05dc\u05d1\u05d9\u05d8\u05d5\u05d7 \u05d4\u05dc\u05d0\u05d5\u05de\u05d9.
      \u05e2\u05d1\u05d5\u05e8 \u05d4\u05db\u05e0\u05e1\u05d4 \u05e9\u05dc \u05de- 60% \u05de\u05d4\u05e9\u05db\u05e8 \u05d4\u05de\u05de\u05d5\u05e6\u05e2 \u05d1\u05de\u05e9\u05e7 \u05d5\u05e2\u05d3 50,695 \u20aa – 18% \u05de\u05d4\u05d4\u05db\u05e0\u05e1\u05d4, \u05e0\u05d8\u05d5 \u05d9\u05e2\u05d1\u05e8\u05d5 \u05dc\u05d1\u05d9\u05d8\u05d5\u05d7 \u05d4\u05dc\u05d0\u05d5\u05de\u05d9.
      \u05d1\u05d3\u05d5\u05de\u05d4 \u05dc\u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4, \u05d3\u05de\u05d9 \u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05dc\u05e2\u05d5\u05e1\u05e7 \u05de\u05d5\u05e8\u05e9\u05d4 \u05de\u05e9\u05d5\u05dc\u05de\u05d9\u05dd \u05d1\u05d3\u05e8\u05da \u05e9\u05dc \u05de\u05e7\u05d3\u05de\u05d5\u05ea. \u05dc\u05d0\u05d7\u05e8 \u05d4\u05d2\u05e9\u05ea \u05d4\u05d3\u05d5\u05d7 \u05d4\u05e9\u05e0\u05ea\u05d9 \u05e0\u05d1\u05d7\u05e0\u05d5\u05ea \u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05d0\u05dc \u05de\u05d5\u05dc \u05d4\u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05e9\u05e9\u05d5\u05dc\u05de\u05d5 \u05d5\u05d1\u05de\u05d9\u05d3\u05ea \u05d4\u05e6\u05d5\u05e8\u05da \u05de\u05ea\u05e7\u05d1\u05dc \u05d4\u05d7\u05d6\u05e8 \u05d0\u05d5 \u05d3\u05e8\u05d9\u05e9\u05ea \u05ea\u05e9\u05dc\u05d5\u05dd \u05e0\u05d5\u05e1\u05e3.
      \u05de\u05d9 \u05e9\u05d4\u05d5\u05d0 \u05e2\u05d3 \u05d2\u05d9\u05dc 18 \u05d0\u05d5 \u05de\u05d9 \u05e9\u05de\u05e7\u05d1\u05dc \u05e7\u05e6\u05d1\u05ea \u05d0\u05d6\u05e8\u05d7 \u05d5\u05ea\u05d9\u05e7 \u05d9\u05e9\u05dc\u05dd \u05d3\u05de\u05d9 \u05d1\u05d9\u05d8\u05d5\u05d7 \u05de\u05d5\u05e4\u05d7\u05ea\u05d9\u05dd.<\/p>\n\n\n\n

      Ongoing Services and Full Support Include:<\/em><\/strong><\/h4>\n\n\n\n
        \n
      • Representation before the tax offices.<\/li>\n\n\n\n
      • Initial assessment of expected annual turnover and setting tax advances accordingly.<\/li>\n\n\n\n
      • Guidance on record-keeping requirements according to your profession.<\/li>\n\n\n\n
      • Cash-based bookkeeping (single-entry).<\/li>\n\n\n\n
      • Income tax advance reporting (6 or 12 times per year depending on income).<\/li>\n\n\n\n
      • VAT reporting (6 or 12 times per year depending on income).<\/li>\n\n\n\n
      • Offsetting input VAT against output VAT in accordance with VAT regulations.<\/li>\n\n\n\n
      • Consulting and guidance on issuing tax invoices, receipts, cancellations, credit notes, and payment requests.<\/li>\n\n\n\n
      • Updating income reports to National Insurance up to 4 times per year.<\/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\n\n\n
      • Preparing and filing the full annual report to Income Tax including all relevant appendices<\/li>\n\n\n\n
      • Review of recurring expense documents.<\/li>\n\n\n\n
      • Availability for consultation and issue resolution during the year.<\/li>\n\n\n\n
      • Updates on possible grants or compensation from the Tax Authority.<\/li>\n\n\n\n
      • Preparation of Form 6111 for businesses with annual revenue over \u20aa256,000.<\/li>\n\n\n\n
      • Comprehensive annual questionnaire to ensure you claim all your eligible rights.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n
        \n
        \n

        Allocation Number Requirement<\/em><\/strong><\/h4>\n\n\n\n

        According to the \"Invoice Israel\" reform, starting in 2025, any business issuing an invoice for \u20aa20,000 or more must include an allocation number.\n\nThe threshold will decrease each year, and in future years invoices of \u20aa5,000 or more will also require an allocation number.
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        Annual Tax Report Obligation for Osek Murshe<\/em><\/strong><\/h4>\n\n\n\n

        After the end of the tax year, an Osek Murshe must submit an annual income tax return.\n\nThis report includes all income earned in Israel or abroad by the Osek Murshe and their spouse (for married couples).\n\nRequired documents and appendices may include:<\/p>\n\n\n\n

          \n
        • Annual report from your bookkeeping software and original expense receipts.<\/li>\n\n\n\n
        • Depreciation report for asset purchases.<\/li>\n\n\n\n
        • Vehicle mileage logs for January 1 and December 31.<\/li>\n\n\n\n
        • National Insurance payment confirmation.<\/li>\n\n\n\n
        • Annual pension, education fund, life insurance, and disability insurance deposit confirmations.<\/li>\n\n\n\n
        • Donation receipts.<\/li>\n\n\n\n
        • Pension confirmations from Bituach Leumi.<\/li>\n\n\n\n
        • Form 867 and tax withholding statements on interest income.<\/li>\n\n\n\n
        • Lease agreements for real estate (residential or commercial).<\/li>\n\n\n\n
        • Foreign income documentation (rent, capital gains, or salary).<\/li>\n<\/ul>\n\n\n\n

          Capital Declaration (Hatzharat Hon)<\/em><\/strong><\/h4>\n\n\n\n

          A Statement of Assets gives the Tax Authority a full picture of a person\u2019s financial situation and family assets.\n\nThis allows the authority to verify the accuracy of reported income by comparing changes in asset value between two points in time (initial vs. follow-up statement), and checking whether changes match reported profits.\n\nThus, the Statement of Assets functions as a reliability and accuracy check.<\/p>\n\n\n\n

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

          Fees are determined based on the complexity of the business, whether income tax advances are required, and how many additional forms must be included beyond the self-employed business report.\n\nFeel free to contact me for a personalized quote for your annual report as an Osek Murshe and\/or Statement of Assets.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

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