Add Israel (IL) tax regime by dionivillos · Pull Request #735 · invopop/gobl

dionivillos · 2026-02-24T19:30:37Z

This PR adds the initial Israel (IL) tax regime to GOBL:

VAT (Ma'am) tax category with the current general rate of 18% (effective 1 January 2025) and full historical rate values back to 2004.
Tax identity validation for the 9-digit Mispar Osek Morshe. Format-only validation, as the Luhn algorithm is only confirmed for personal IDs, not for company registration numbers.
Invoice scenarios for Reverse Charge (VAT Law 1975, Section 20) and Simplified Tax Invoice (VAT Law 1975, Section 46).
Credit note as the sole correction method.
Two example invoices: standard B2B and simplified B2C.

Note: SHAAM (CTC e-invoicing) is planned as a future GOBL addon and is not part of this PR.

Pre-Review Checklist

Only after checking off all the previous items:

Marked this PR as ready for review and requested one from @samlown.

Copilot

Pull request overview

This pull request adds comprehensive support for the Israel (IL) tax regime to GOBL. The implementation includes VAT (Ma'am) tax categories with full historical rate data back to 2004, format validation for the 9-digit Mispar Osek Morshe tax ID, invoice scenarios for reverse charge and simplified tax invoices, credit note corrections, comprehensive documentation, and two working examples. The PR follows established GOBL patterns for regime implementation and provides a solid foundation for Israeli tax compliance.

Changes:

Added Israel (IL) regime with VAT tax category, historical rates from 2004-2025, and standard tax keys
Implemented format-only validation for 9-digit Mispar Osek Morshe tax IDs with comprehensive test coverage
Added invoice scenarios for reverse charge (VAT Law Section 20) and simplified tax invoices (VAT Law Section 46)

Reviewed changes

Copilot reviewed 13 out of 15 changed files in this pull request and generated 5 comments.

Show a summary per file

File	Description
regimes/regimes.go	Registers IL regime in alphabetical order
regimes/il/il.go	Main regime definition with validator, normalizer, scenarios and corrections
regimes/il/tax_identity.go	Format validation for 9-digit Mispar Osek Morshe tax IDs
regimes/il/tax_identity_test.go	Comprehensive tests for tax ID validation
regimes/il/tax_categories.go	VAT category with general rate and historical values 2004-2025
regimes/il/scenarios.go	Reverse charge and simplified invoice scenarios
regimes/il/scenarios_test.go	Tests for invoice scenario application
regimes/il/README.md	Detailed documentation of Israeli tax regime, VAT rates, and SHAAM e-invoicing
examples/il/invoice-il-il-stnr.yaml	Standard B2B invoice example
examples/il/invoice-il-simplified.yaml	Simplified B2C invoice example
examples/il/out/invoice-il-il-stnr.json	Calculated B2B invoice envelope
examples/il/out/invoice-il-simplified.json	Calculated simplified invoice envelope
data/schemas/tax/regime-code.json	Adds IL to regime code schema
data/regimes/il.json	Generated regime data with all tax categories and scenarios
CHANGELOG.md	Documents addition of IL regime

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Copilot · 2026-02-24T22:09:18Z

+func init() {
+	tax.RegisterRegimeDef(New())
+}


Missing test file for regime initialization. Following the pattern established in other regimes (ie/ie_test.go, us/us_test.go), there should be an il_test.go file with a TestNew function that verifies the regime definition is correctly set up. This should test that the regime has the correct country code, name, categories, validator, normalizer, and other expected properties.

Copilot · 2026-02-24T22:09:18Z

+
+Israeli businesses are classified into the following categories based on their annual turnover:
+
+- **Authorized Dealer (Osek Murshe — עוסק מורשה)**: Businesses with annual turnover above **NIS 120,000** must register, charge VAT at the general rate, and file bimonthly returns.


Inconsistent transliteration of the Hebrew term "מורשה". The code uses "Morshe" (lines 32 in README, lines 13 and 30 in tax_identity.go), but "Murshe" is used in lines 24, 34, and 52 of the README. For consistency, choose one transliteration and use it throughout the codebase. The code files use "Morshe", so the README should be updated to match.

Fixed. Renamed everything as "Murshe" as it appears to be the more common one.

Copilot · 2026-02-24T22:09:19Z

+
+Israeli VAT-registered businesses are identified by a **Mispar Osek Morshe** (מספר עוסק מורשה), a 9-digit numeric identifier assigned by the ITA upon registration.
+
+For sole proprietors (Osek Murshe), the Mispar Osek is typically the same as the personal **Mispar Zehut** (מספר זהות / Teudat Zehut), a 9-digit national ID number. For companies and other legal entities, the Mispar Osek corresponds to the entity's registration number issued by the **Corporations Authority** (רשות התאגידים), where the first two digits indicate the entity type:


Inconsistent transliteration of the Hebrew term "מורשה". Use "Morshe" to match the spelling used in the code files (tax_identity.go) and line 32 of the README.

Copilot · 2026-02-24T22:09:19Z

+
+**Simplified Tax Invoice**: Allowed in the following cases, per Section 46 of the VAT Law 5736-1975:
+
+- When the recipient of goods or services is **not a registered dealer** (Osek Murshe).


Inconsistent transliteration of the Hebrew term "מורשה". Use "Morshe" to match the spelling used in the code files (tax_identity.go) and line 32 of the README.

Copilot · 2026-02-24T22:09:19Z

+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "3aea7b56-59d8-4beb-90bd-f8f280d852a0"
+currency: "ILS"
+issue_date: "2025-06-15"
+series: "SAMPLE"
+code: "001"
+
+supplier:
+  tax_id:
+    country: "IL"
+    code: "516179157"
+  name: "Provide One Ltd"
+  emails:
+    - addr: "billing@example.co.il"
+  addresses:
+    - num: "42"
+      street: "Rothschild Boulevard"
+      locality: "Tel Aviv"
+      code: "6688312"
+      country: "IL"
+
+customer:
+  tax_id:
+    country: "IL"
+    code: "514806132"
+  name: "Sample Consumer Ltd"
+  emails:
+    - addr: "email@sample.co.il"
+  addresses:
+    - num: "18"
+      street: "Ben Yehuda Street"
+      locality: "Jerusalem"
+      code: "9422108"
+      country: "IL"
+
+lines:
+  - quantity: 20
+    item:
+      name: "Development services"
+      price: "90.00"
+      unit: "h"
+    discounts:
+      - percent: "5%"
+        reason: "Special discount"
+    taxes:
+      - cat: VAT
+        rate: standard


The filename uses "stnr" which is typically a German tax abbreviation (Steuernummer). For an Israeli B2B invoice example, a more descriptive name would be "invoice-il-b2b.yaml" or "invoice-il-standard.yaml" to better reflect the content and follow common naming patterns seen in other regime examples.

Fixed. I thought it was an abbreviation for "standard" (as I saw in the ae regime example). I have renamed it to invoice-il-il-yaml as seen in other regimes.

codecov · 2026-02-24T22:57:45Z

Codecov Report

❌ Patch coverage is 97.77778% with 2 lines in your changes missing coverage. Please review.
✅ Project coverage is 93.07%. Comparing base (926130f) to head (7da2785).

Files with missing lines	Patch %	Lines
regimes/il/identities.go	94.28%	1 Missing and 1 partial ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #735      +/-   ##
==========================================
+ Coverage   93.05%   93.07%   +0.02%     
==========================================
  Files         333      336       +3     
  Lines       17785    17875      +90     
==========================================
+ Hits        16549    16637      +88     
- Misses        870      871       +1     
- Partials      366      367       +1

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dionivillos · 2026-02-25T09:58:05Z

@samlown

samlown

Great first try! Almost ready for merging. I'd move key details from the README to the regime and consider some of the other comments. It looks like IL offers the ability to issue invoices using non-VAT IDs, support for identities may be beneficial.

samlown · 2026-02-25T17:11:59Z

+// validateTaxIdentity checks to ensure the Israeli Osek Murshe format is correct.
+func validateTaxIdentity(tID *tax.Identity) error {
+	return validation.ValidateStruct(tID,
+		validation.Field(&tID.Code, validation.By(validateOsekCode)),


You can probably just use the validation.Match method here if only pattern matching is supported.

samlown · 2026-02-25T17:13:46Z

+	}
+}
+
+// Validate checks the document type to determine if validation is required.


This comment is a bit too specific for the context, the Validate method may be used for more than just tax IDs.

samlown · 2026-02-25T17:15:46Z

+		Name: i18n.String{
+			i18n.EN: "Israel",
+			i18n.HE: "ישראל",
+		},


We're moving away from the Regime README and instead incorporating key details directly in the Regime description.

Adds support for identities (il-personal-id and il-company-id). Adds new invoice example (invoice-il-exempt.yaml). Corrects indentation in IL description. De-duplicates regex pattern for validation.

dionivillos · 2026-02-26T17:00:32Z

Hi @samlown ! I've made the requested changes and also added support for identities. It should be good to go now!

dionivillos marked this pull request as ready for review February 24, 2026 19:39

dionivillos marked this pull request as draft February 24, 2026 19:43

samlown requested a review from Copilot February 24, 2026 22:03

Copilot started reviewing on behalf of samlown February 24, 2026 22:04 View session

Copilot AI reviewed Feb 24, 2026

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samlown requested changes Feb 25, 2026

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dionivillos added 11 commits February 26, 2026 17:51

Add IL (Israel) tax regime package and registration

5ae1243

Add generated data files for IL regime

d753bf6

Add IL regime examples

98b7b9f

Update CHANGELOG for IL regime addition

495c68c

Fix: add il_test.go file

87ddd4b

Fix: change Morshe to Murshe typo

9d8c239

Fix: rename example files remove 'strn' suffix

7ab787a

Fix: simplify Validate method comment

463ebcb

Fix: add IL field description from README

d981f34

Fix: simplify ValidateTaxIdentity

8c6eb47

Fix: Add IL support for identities

7da2785

Adds support for identities (il-personal-id and il-company-id). Adds new invoice example (invoice-il-exempt.yaml). Corrects indentation in IL description. De-duplicates regex pattern for validation.

dionivillos force-pushed the add-il-regime branch from a512ecc to 7da2785 Compare February 26, 2026 16:56


		Israeli businesses are classified into the following categories based on their annual turnover:

		- Authorized Dealer (Osek Murshe — עוסק מורשה): Businesses with annual turnover above NIS 120,000 must register, charge VAT at the general rate, and file bimonthly returns.


		Israeli VAT-registered businesses are identified by a Mispar Osek Morshe (מספר עוסק מורשה), a 9-digit numeric identifier assigned by the ITA upon registration.

		For sole proprietors (Osek Murshe), the Mispar Osek is typically the same as the personal Mispar Zehut (מספר זהות / Teudat Zehut), a 9-digit national ID number. For companies and other legal entities, the Mispar Osek corresponds to the entity's registration number issued by the Corporations Authority (רשות התאגידים), where the first two digits indicate the entity type:


		Simplified Tax Invoice: Allowed in the following cases, per Section 46 of the VAT Law 5736-1975:

		- When the recipient of goods or services is not a registered dealer (Osek Murshe).

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dionivillos commented Feb 26, 2026

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