Getting Started

Opening a Tax File Yourself, Step by Step

If you're starting a small business and want to save on costs, you can open an exempt-dealer file (osek patur) yourself, with no accountant required. Here's the actual process, step by step — with real screenshots from the Tax Authority site, so you know exactly what to expect (the forms themselves are in Hebrew, like the real thing).

1Step 1: Log in to your Tax Authority account

Go to the Tax Authority site through Gov.il and log in with your credentials. On the main page, scroll down and click “Open an Exempt Dealer File.”

The Gov.il dashboard — look for “opening a new exempt-dealer file”

2Step 2: Review your options

You'll land on a screen explaining the different business types and tracks available. Click “Open a Business” to continue.

The business-type overview screen

3Step 3: Enter your business details

The system will ask which registered spouse will be the one dealing with the Tax Authority. Enter your business name, its start date, and an estimate of annual revenue. Fill in the business address — your home address works fine.

Choosing the registered spouse

Business details for an exempt dealer

Full business address

4Step 4: Additional business details

Specify whether the business operates from a property you own or rent (if rented, you'll need your landlord's details and the annual rent). If you have employees, you'll fill in details on that (not relevant for most exempt dealers). Update your National Insurance details — business start date and estimated monthly income.

Property details

Deduction details

National Insurance details

5Step 5: Bank details

Add your business bank account. Note: this is the account any refunds from the Tax Authority will be paid into.

Bank account details

6Step 6: Choose your tax track

You'll see a message about the type of business being opened (small business / licensed dealer). If relevant, check “I want to open my business under the small-business track” and confirm you meet the requirements, then click “Confirm.”

Choosing the micro-business (osek zeir) track

7Step 7: Upload documents

Upload a photo of your ID or driver's license, plus bank account confirmation or a voided check. You can upload everything as one file or separately.

Uploading your documents

8Step 8: Submit and confirm

Once everything is filled in and documents are attached, click “Submit Request.” You'll see a preview of the application form — check “I confirm the details are correct” and click “Send.” You'll get immediate confirmation, and your exempt-dealer certificate will follow by email.

Sending the request