Companies that cannot be registered as Ossek Patour

Ossec Patour

In Israel, there are certain types of business that cannot register with the VAT office (Maam) as Ossec Patour (invoicing without VAT). They are therefore obliged to register as Osek Murshe (invoicing with VAT).

ALSO READ: The Ossek Patour guide

The list of companies unable to open as Ossek Patour is as follows:

1 - Professional occupations, such as :

  1. Architect
  2. Engineer
  3. Private detective
  4. Lawyer
  5. Chartered Accountant
  6. Doctor
  7. Management consultant
  8. Interpreter
  9. Insurance agent
  10. Psychologist
  11. Dentist
  12. Medical clinic.



2 - The literary professions, such as :

  1. Teacher
  2. Professor at universities & Grandes écoles
  3. Examination corrector
  4. Authors.


3 - Other business sectors :

  1. The director of a driving school
  2. Real Estate Agent
  3. School principal (including Gan for children)
  4. Car dealer.

In a nutshell:

If you practice a trade that is on the above list, you must register as an Ossek Mourché at VAT office.

Contact us to open your Ossec Patour or Ossek Mourché facility in Israel.



Kanfei Nesharim 68. Merkaz Oranim.

Tel Aviv

31 boulevard Rothschild


Phone : 02 631 9000
Fax: 02 631 9005
Email : office@cpa-dray.com

Boruch Levenson - CPA

A native English speaker qualified in both Israel and the UK, Boruch cares for the English speaking clients.

If you've got questions, don't hesitate to reach out.

Do you have any further questions? Our team is ready to help


Read our latest articles & tips.

In partnership with :


Our offices in Israel

Our firm specializes in Israeli accounting and taxation, with in-depth expertise in Olim Hadashim benefits and tax optimization.

Our consultants in Tel Aviv

English speaking accountants in Israel
Address: 31 boulevard Rothschild, Tel-Aviv (Israel)
Phone number: 03-9446635
Fax: 03-9494682
Email: office@cpa-dray.com

Our consultants in Jerusalem

English speaking accountants in Israel
Address: Kanfei Nesharim 68. Merkaz Oranim
Phone number: 02 631 9000
Fax: 02 631 9005
Email: office@cpa-dray.com