Opening Files





So have you decided to become self-employed and to open a business?

Welcome to the club!!

The next step is an administrative one, that  of opening  files with all three tax authorities.

  • V.A.T. – Mas Erech Musaf or M.A.M, as it is called. (1)

  • Income Tax – Mas Hachnasa – for your business.

  • National Insurance – Bituach Leumi. (2)

  • Files for Deductions at Source, if required. (3)

 How Do I go About Doing All This?

 I am sure you have a lot of questions:


  1. I am interested in opening a business, what is the meaning of ” opening files?”

  2. Can I do this on my own?

  3. Should I opt to be an “exempt business man”?

  4. Or is it worth my while to be a “licensed business man?

  5. Is it worth my while to open a company?

  6. Is it possible for me to open a non-profit organization?

  7. What are the pros and cons of each type of association?

  8. Which forms do I have to fill in?

  9. What documentation is required?


In order to receive replies to all these questions,you are invited to arrange a meeting with us. The cost of one hour’s consultation is 350 NIS+V.A.T. This initial outlay will be deducted in the course of your receiving further services from our office, after your files have been opened.


Using the long-term experience and knowledge, which we have amassed, we will guide you step-after-step, how to manage your book-keeping correctly, in accordance with the  Income Tax Ordinances, and thus save yourself from obstacles and unpleasant experiences during an audit or in the course of a “surprise visit” from the book-keeping control department.


A new self-employed business man is usually required to file a Declaration of Assets and Liabilities  (Hatsharat Hon). Preparing this document requires a very high level in understanding the importance and meaning of the document and a high level of professionalism to prepare it. This is especially important the first time the document is filed with the authorities since it will provide a benchmark for all future declarations.

 We are, also, at your service to help you prepare and file the “Declaration of Assets and Liabilities”, using due diligence we take care that there is correct registration of all the paragraphs, including those which are often forgotten as a result og ignorance in this field


(1)     V.A.T.  It is essential that you understand that you cannot do any business whatsoever until you have opened the V.A.T. file. Until this file is open, you cannot print receipts (Cheshboniot) and that means no business.
(2)     National insurance. You may need two files, one for yourself (אישי) and one for any employees in your business.
(3)     The same for deductions at source, which may include not only employees but also anyone to whom you make a payment: suppliers, sub-contractors etc.

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Miriam Vilner M.Sc. C.P.A. (Isr.)

Tel: 077-9343727  Cell; 050-4564049