VAT by Sector

Different business sectors in Israel face unique VAT challenges. This section addresses sector-specific VAT rules for tourism, agriculture, financial institutions, non-profit organizations, and the construction industry — including special exemptions, reduced rates, and reporting requirements unique to each sector.

  1. VAT in the construction industry

    Unique VAT liabilities in the construction industry

  2. VAT in high-tech and software

    VAT on software services, SaaS and technological exports

  3. VAT on food

    VAT on food products - exemptions and zero rate

  4. VAT in the tourism industry

    VAT on tourist services, hotels and flights

  5. VAT on electronic commerce

    VAT liability on internet sales and digital platforms