Are you a freelancer, sole trader, or planning to start a self-employed activity in Israel?
At Assuline & Co., we support you at every stage from the creation of your legal status to the daily management of your accounting and tax obligations.
Thanks to a team of experienced accountants, we offer independent professionals comprehensive, rigorous, and personalized support that is fully compliant with Israeli regulations.
Our goal: allow you to focus on your work while securing your administrative and tax situation.

CREATING AND MANAGING A SELF-EMPLOYED BUSINESS

Becoming self-employed in Israel requires opening three administrative files:
VAT, Income Tax, and National Insurance (Bituach Leumi).
We handle all procedures on your behalf and advise you on the most advantageous choices based on your profile and sector.

OUR SERVICES FOR FREELANCERS & SELF-EMPLOYED INDIVIDUALS

Setup of administrative files: VAT, Income Tax, and National Insurance
Monthly or quarterly bookkeeping
Tax and contribution forecasts adjusted to your real results
Annual financial statements and tax return filing
Payslip generation for independents with employees
Custom reporting to monitor your performance
Tailored tax advice and optimized structuring

TVA (MA’AM) – מע״מ

In Israel, each independent worker is classified under one of two tax statuses:

Ossek Patour – עוסק פטור

• For professionals with revenue below a yearly threshold (e.g., ₪120,000 in 2024)
• No VAT invoicing to clients
• Reduced accounting obligations but mandatory annual reporting

Ossek Mourché – עוסק מורשה

• For those exceeding the threshold or in regulated professions
• Must invoice VAT and file monthly or bi-monthly reports
• Greater accounting duties but eligibility to reclaim VAT on business expenses
We advise you on the most suitable status and manage your VAT reporting.

INCOME TAX (MASS HAHNASSA) – מס הכנסה

As a self-employed person, you are required to:
• Submit an annual personal tax return
• Include your spouse’s income if under the same tax household
• Pay your tax through monthly or bi-monthly advance payments
We handle your yearly tax declaration and optimize deductible expenses to minimize your tax burden.

SOCIAL SECURITY (BITUACH LEUMI) – ביטוח לאומי

Enrollment in National Insurance is mandatory as soon as your activity begins:
• Contributions are calculated based on estimated income and adjusted by hours worked
• At year-end, a recalculation is made: Overpayment = refund / Underpayment = regularization
We assist you with forecasts, declarations, and direct coordination with Bituach Leumi.

A SMART DIGITAL SOLUTION FOR OUR CLIENTS

At Assuline & Co., we’ve integrated a full-featured digital platform to modernize and simplify your accounting experience.
The system allows you to:
• Manage all accounting and tax tasks online
• Issue invoices, quotes, and receipts securely by email
• Automatically organize and archive documents
• Monitor payments and tax forecasts
• Access real-time dashboards to track VAT, tax advances, expenses, and performance metrics
You also benefit from dedicated support, responsive and personalized, at every step.

WHY CHOOSE ASSULINE & CO ?

• English speaking experts who understand the Israeli tax system
• Experienced, available accounting team with deep knowledge of freelance requirements
• Modern software and clear reporting to manage your business efficiently
• Proactive optimization to legally reduce your tax burden

Thinking about becoming self-employed in Israel or optimizing your current status?
Contact us for a free diagnostic and fast-track business registration.