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.

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

  • Accounting & Legal: Certified Public Accountants (CPAs), Tax Consultants, Lawyers, Notaries.
  • Medical & Health: Physicians, Dentists, Veterinarians, Psychologists.
  • Engineering & Architecture: Engineers, Architects, Land Surveyors, Agronomists.
  • Financial & Real Estate: Real Estate Agents, Stockbrokers, Financial Advisors, Economists.
  • Private Tutoring & Instruction: Owners of private schools, driving instructors.

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