Israeli Freelancer Ops

{
  "author": "skills-il",
  "version": "1.3.0",
  "category": "tax-and-finance",
  "tags": {
    "he": [
      "עצמאי",
      "מיסים",
      "מע״מ",
      "עוסק-מורשה",
      "עוסק-פטור",
      "חשבונאות",
      "ישראל"
    ],
    "en": [
      "freelancer",
      "tax",
      "vat",
      "osek-murshe",
      "osek-patur",
      "accounting",
      "israel"
    ]
  },
  "display_name": {
    "he": "ניהול תפעול לפרילנסר ישראלי",
    "en": "Israeli Freelancer Operations"
  },
  "display_description": {
    "he": "ניהול תפעול יומיומי לפרילנסרים ועוסקים מורשים בישראל - מעקב גיול חשבוניות עם תזכורות גבייה, איסוף חשבונות שירות באוטומציה, התראות מועדי מס (מע\"מ, ביטוח לאומי, מקדמות, דו\"ח שנתי), מעקב תקרת עוסק פטור, והכנת חבילה לרואה חשבון. מונע דיווחי מע\"מ שמתפספסים, חשבוניות שנשכחות, והעברות לא מסודרות. אל תשתמשו להכנת דו\"ח מע\"מ, הנפקת חשבוניות, או ניהול שכר.",
    "en": "Manage daily operations for Israeli freelancers (osek murshe, osek patur) - invoice aging with collection reminders, utility bill collection via browser automation, tax deadline alerts (VAT, Bituach Leumi, mkdamot, annual report), osek patur threshold monitoring, and organized accountant packages. Prevents missed VAT filings, forgotten invoice follow-ups, and disorganized accountant handoffs. Do NOT use for VAT return preparation, e-invoice generation, or payroll management."
  },
  "supported_agents": [
    "claude-code",
    "cursor",
    "github-copilot",
    "windsurf",
    "opencode",
    "codex",
    "openclaw",
    "antigravity",
    "gemini-cli"
  ],
  "openclaw": {
    "requires": {
      "bins": [],
      "env": []
    },
    "emoji": "📋"
  }
}


# Israeli Freelancer Tax Deadline Calendar

## VAT Filing Schedule (Osek Murshe)

### Bi-Monthly Filing (Standard)
Most osek murshe businesses file VAT returns every two months. The deadline is the **15th of the month following the reporting period**.

| Reporting Period | Filing Deadline |
|------------------|-----------------|
| January-February | March 15 |
| March-April | May 15 |
| May-June | July 15 |
| July-August | September 15 |
| September-October | November 15 |
| November-December | January 15 (following year) |

### Monthly Filing
Businesses exceeding the monthly-filing revenue threshold must file every month. The deadline is the **15th of the following month**.

| Reporting Month | Filing Deadline |
|-----------------|-----------------|
| January | February 15 |
| February | March 15 |
| ... | (15th of the following month) |
| December | January 15 (following year) |

### Filing Method
VAT reports are filed online via the Tax Authority portal (misim.gov.il) or through accounting software with direct submission capability.

## Bituach Leumi (National Insurance), Self-Employed

Self-employed freelancers pay Bituach Leumi monthly in advance (mkdamot). Payment is due on the **15th of each month** for the previous month.

| Month | Payment Deadline |
|-------|-----------------|
| January | February 15 |
| February | March 15 |
| ... | (15th of the following month) |
| December | January 15 (following year) |

**Note:** These are monthly advance payments (mkdamot). The exact amounts are set by the Bituach Leumi assessment (shuma).

Payment is based on the annual assessment (shuma) from Bituach Leumi. The advance amount may be adjusted after the annual tax return is filed.

## Annual Tax Report (Doch Shnati / Form 1301)

For tax year 2025 filed in 2026 (verify each year on the Tax Authority service page for Form 1301):

- **Paper / non-online filers:** May 31, 2026
- **Online filers:** June 30, 2026 (online filing is mandatory for most filers)
- **With accountant extension:** typically pushed to July 31 or later, per the accountant's arrangement with the Tax Authority
- The annual report is filed with the Tax Authority (mas hachnasa) and includes all income, expenses, and deductions for the tax year
- **Do not confuse with the osek patur annual turnover declaration**, which is a separate filing to t