International VAT

International transactions raise unique VAT questions in Israel. Learn about VAT on exports and imports, the place-of-supply rules for cross-border services, zero-rating for foreign residents, VAT refunds for tourists, and how Israel's VAT interacts with VAT/GST systems in other countries.

  1. VAT on exports

    Zero rate for exporting goods and services

  2. VAT on service to a foreign resident

    When is a service for a foreign resident at zero rate

  3. VAT on the import of services

    Obligation to report VAT on services from abroad

  4. VAT refund for tourists

    Tourists' entitlement to a VAT refund on purchases in Israel

  5. Free trade zones and VAT

    VAT in free trade zones and ports