While many small businesses in Israel can register as an Exempt Dealer (Osek Patur) if annual turnover is under 120,000 ILS, statutory VAT regulations strictly prohibit specific liberal professions from registering as Osek Patur, regardless of income volume.

Registering an Osek Patur illegally incurs a 1,000 ILS monthly penalty fine and retroactive 18% VAT collection.

List of Professions Required to Register as Licensed Dealer (Osek Murshe):

1. Accounting & Financial Advisory

Certified Public Accountants (CPAs), Tax Consultants, Economists, Bookkeepers, and Financial Advisors.

2. Legal & Notarial Services

Lawyers, Attorneys, Legal Counselors, and Sworn Notaries.

3. Medical & Healthcare Practitioners

Physicians, Surgeons, Dentists, Veterinarians, Psychologists, Psychotherapists, and Dental Technicians.

4. Engineering & Architecture

Civil Engineers, Architects, Land Surveyors, Agronomists, and Interior Designers requiring statutory licensing.

5. Real Estate & Brokerage Services

Real Estate Agents, Property Brokers, Stockbrokers, and Financial Intermediaries.

6. Private Tutoring & Driving Instruction

Owners of private educational institutions, language institutes, prep schools, and certified driving instructors.

Practicing any of these professions requires opening a Licensed Dealer (Osek Murshe) file from day one. Contact us for complete registration setup.