Application for Advance Payments to Business Owners in Border Localities in the Confrontation Line Defense Area due to Operation “Roaring Lion”

Localities in the Confrontation Line that were evacuated during Iron Swords:

Avivim, Even Menachem, Adamit, Eilon, Beit Hillel, Betzet, Bar’am, Goren, Granot HaGalil, Dovev, Dishon, Dan, Dafna, HaGoshrim, Zar’it, Hanita, Yuval, Ya’ara, Yiftach, Yir’on, Kfar Giladi, Liman, Metula, Malkia, Manara, Ma’ayan Baruch, Mitzuba, Margaliot, Misgav Am, Matat, Netu’a, Sasa, Ghajar, Arab al-Aramshe, Tziv’on, Kiryat Shmona, Rosh HaNikra, Ramot Naftali, She’ar Yashuv, Shomera, Shlomi, Snir, Shtula.

Localities in the Confrontation Line that were not evacuated during Iron Swords:

Abirim, Elkosh, Ben Ami, Jish (Gush Halav), Gonen, Ga’aton, Gesher HaZiv, Dalton, Hila, Hosen, Hurfeish, Yehi’am, Kabri, Kfar Blum, Kfar Szold, Kerem Ben Zimra, Lehavot HaBashan, Manot, Me’ona, Mi’ilya, Ma’alot-Tarshiha, Merkaz Ko’ach, Neot Mordechai, Nahariya, Neve Ziv, Sa’ar, Abdon, Evron, Ein Ya’akov, Alma, Amir, Fassuta, Peki’in, Peki’in HaHadasha, Tzuriel, Rehaniya, Sde Nehemia, Shamir.

Advance payment in the salary track

• For businesses in localities evacuated during “Iron Swords” – an advance payment of up to 30% of the reported amount for March–April 2023 will be approved, as reported in the deduction files of the registered traders (reporting to 102).
• For businesses in localities not evacuated during “Iron Swords” – an advance payment of up to 30% of the reported amount for March–April 2025 will be approved, as reported in the deduction files of the registered traders (reporting to 102).
• For businesses in localities evacuated during “Iron Swords” that report on a semi-annual basis for withholding – an advance payment of up to 30% of the average bi-monthly report for January–June 2023 will be approved, according to the reporting in the businesses’ withholding file (Form 102).
• For businesses in localities not evacuated during “Iron Swords” that report on a semi-annual basis for withholding – an advance payment of up to 30% of the average bi-monthly report for January–June 2025 will be approved, according to the reporting in the businesses’ withholding file (Form 102).

Advance payment in the turnover track

• For businesses in localities evacuated during “Iron Swords” – an advance payment of up to 30% of the reported amount for March–April 2023, as reported to VAT, will be approved, multiplied by the complementary expenses saved by the registered traders.
• For businesses in localities not evacuated during “Iron Swords” – an advance payment of up to 30% of the reported amount for March–April 2025, as reported to VAT, will be approved, multiplied by the complementary expenses saved by the registered traders.
• For an exempt dealer from a locality evacuated during “Iron Swords” – for dealers who were registered as an exempt dealer in the 2022 tax year, an advance payment of up to 30% of the average bi-monthly turnover in 2022 will be approved, in accordance with the report submitted under Section 131 of the Income Tax Ordinance.
• For an exempt dealer from a locality not evacuated during “Iron Swords” – for dealers who were registered as an exempt dealer in the 2025 tax year, an advance payment of up to 30% of the average bi-monthly turnover in 2025 will be approved, in accordance with the report submitted under Section 131 of the Income Tax Ordinance.

Pay attention
Should it not be possible to perform the calculation due to a lack of data, an advance payment will be approved that will be calculated in a different way and the amount will not exceed 100,000 ₪.

For the following business owners an advance payment will be calculated according to the salary track only:

• "Personnel service providers" who have suffered damages (as defined in the law on the employment of workers hired by personnel contractors, 1996) such as: security and cleaning service contractors.
• Business owners engaged in the sale of a real estate right which is part of their inventory and have suffered damages.
• In a locality evacuated during “Iron Swords” - Business owners who have suffered damages in the tax years 2022 or 2023 and for whom the calculation of their income was subject to section 8a of the Tax Ordinance.
• In a locality not evacuated during “Iron Swords” – affected parties whose income in the 2024 or 2025 tax years was calculated in accordance with Section 8A of the Income Tax Ordinance.
• Affected parties to whom the exemption under Section 33 of the VAT Law applies.
• In a locality evacuated during “Iron Swords” – Business owners who have suffered damages who, in the tax year 2022 or 2023, were registered in a Partnership of business owners according to the provisions of Section 56 of the VAT Law 1975 and Regulation 10(b) of the VAT Regulations (Registration), 1976
• In a locality not evacuated during “Iron Swords” – affected parties who, in the 2024 or 2025 tax years, were registered under a VAT Union (Unified Dealers Registration) in accordance with Section 56 of the VAT Law, 1975, and Regulation 10(b) of the VAT Regulations (Registration), 1976.
• Contractors, who have suffered damages, registered in the contractor register or whose business is registered in one of the following industry branches: development work, construction and assembly and placement of ready-made buildings, general contracting, terracing, and paving.
• Business owners who have suffered damages engaged in wholesale or retail trade of fuel or gas.