Tachles Israel is an independent information service, not a government authority. Check binding conditions, eligibility and deadlines with the official source.
Before you start
No income alone does not remove reporting duties.
Who is this guide for?
Businesses pausing or closing.
Form 823 requests temporary VAT reporting suspension for authorised dealers; other closures are separate.
The checklist
Define the pause
Situation summary.
One quiet month is not necessarily closure.
Check temporary suspension
Form and explanation.
Do not stop filing without checking the decision.
Report permanent VAT closure
Stock and assets.
Closure does not waive tax balances.
Handle other files
Forms and dates.
One authority does not automatically close another.
Confirm duties and resumption
Approvals.
Do not assume automatic resumption after suspension.
Official sources
These links let you check with the responsible authority. The website's verification date does not guarantee that every detail has remained up to date since then.
Frequently asked questions
May I stop filing when income stops?
Not on that basis alone. Check suspension/closure and obtain the appropriate decision.
Reports help us check and update guides.