Application to open a VAT file for a foreign trader (form 22)
Application to open a VAT file for a foreign trader who is not an Israeli citizen or a company registered as a foreign company at the Registrar of companies and requests to do business in Israel.
Who can apply?
A foreign resident or a foreign company is required to appoint a representative in Israel.
The company representative/foreign resident can submit the application by completing and submitting the VAT form 22, in addition to the registration form 821 and the attached documents.
What to attach?
- VAT form 22.
- Form 821.
- For a company: Foreign corporation certificate
- For a foreign citizen: Photocopy of the foreigner's passport, including the entry visa (in the case of an individual).
- If the foreign resident/representative of the foreign company is not in Israel and the signatures on the form are signed abroad, then it is necessary to submit a power of attorney from a notary certifying the signatures on the VAT Form 22.
- If the foreign resident/representative of the foreign company are in Israel and the Form 22 - "Appointment of a Representative" – has been signed in Israel, then it is sufficient to attach a statement from an attorney/representative that the form was signed in Israel in their presence.
In addition, the representative of the company/foreign resident may sign the VAT Form 22 at the VAT offices.
The service is free of charge
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.