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Value Added Tax Law, 5736-1975

חוק מס ערך מוסף, תשל"ו-1975

Published: 1976-01-06Consolidated Hebrew text as of 2026-07-13 · Last amended 2026-03-31✓ Amendment status checked against the Knesset legislation record on 2026-09-29
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Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More

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Despite these checks, it may contain errors, omissions, or imprecise renderings of legal terminology and cross-references, and it may not yet reflect the latest amendments. It cannot be relied upon as a legal text.

The Hebrew text as published in Reshumot (ספר החוקים) and on the Knesset website is the sole authoritative and legally binding version. In any discrepancy, the Hebrew text prevails.

This translation is provided for informational purposes only and does not constitute legal advice. For use in legal proceedings, request a certified Expert Legal Opinion.

Chapter XVIII: Commencement and Transitional Provisions

Commencement§

147.
(a)This Law shall come into force on a date to be fixed by the Minister of Finance, and he may fix different dates for different classes of taxable persons, which shall not be later than the end of one year from the date of publication of this Law in Reshumot (Official Gazette); for taxable persons in respect of whom the Minister of Finance has not fixed a commencement date for the tax, the date shall be at the end of one year from the date of publication of this Law in Reshumot (Official Gazette).
(b)Notwithstanding the provisions of subsection (a), the provisions concerning the registration of taxable persons and their representatives shall come into force on the date of publication of the Law.

Transitional provisions regarding the sale of goods§

148.

The following provisions shall apply to a sale of goods agreed upon before the commencement of this Law:

(1)where the goods were delivered to the purchaser before the commencement of the Law – they shall be exempt from tax;
(2)where the goods were not delivered to the purchaser before the commencement of the Law – the obligation to pay tax, the obligation to issue an invoice and all other obligations shall apply.

Transitional provisions regarding the sale of real property and the rendering of services§

149.
(a)In respect of a real property transaction and the rendering of services that were commenced but not yet completed before the commencement of this Law, tax shall be charged on every part of the consideration therefor that was paid after the commencement of the Law, provided that a residential apartment shall be charged at zero rate if both of the following conditions are satisfied:
(1)the sale agreement was signed before the 22nd of Sivan 5735 (1 June 1975) and was duly stamped within thirty days after its signing;
(2)at least 15% of the price stated in the agreement at the time of signing was paid in respect thereof before the 22nd of Sivan 5735 (1 June 1975).
(b)For the purposes of subsection (a), a real property transaction that is a lease entered into before the commencement of this Law and whose lease period continues after it – shall be regarded as a transaction that has not yet been completed.

Transitional provision regarding importation§

150.

Goods imported before the commencement of this Law in respect of which a consumption entry has not yet been permitted shall be liable to tax as if they had been imported after the commencement of this Law.

Regulations regarding the refund of purchase tax§

151.

Where purchase tax was reduced or abolished as a result of the introduction of value added tax, in whole or in part, the Minister of Finance may prescribe in Regulations provisions regarding the refund of purchase tax, in whole or in part, that was paid prior to the commencement of this Law.

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