Rules
Israeli rules and their sources
Two rules in this build are marked verified: each was written against a document published by the Israel Tax Authority that we retrieved and read. Every other rule is a development check: VLDTION's own heuristic, and labelled as one everywhere it appears.
Verified means one thing
A rule is verified when its logic, its thresholds and its dates come from a named, dated, retrievable document, and when that document is recorded in the rule itself. It is not verified because a number appeared in a search result, in a vendor’s marketing, or in a model’s memory. The application prints the authority, the publication date and the date we retrieved it next to every finding the rule produces.
| State | What it means |
|---|---|
| Verified | Written against an authoritative source that is cited in the rule and in every export. |
| Development | VLDTION's own check. Useful for review; not a statement of Israeli law. |
| Experimental | Under construction. Off by default. |
| Deprecated | Superseded by another rule, kept so historical runs still explain themselves. |
RULE-IL-001, Allocation number
הוראת ביצוע מס ערך מוסף 01/2025, מודל חשבוניות ישראל, published by the Israel Tax Authority on 7 December 2025. The instruction makes an allocation number (מספר הקצאה, nine digits) a condition for deducting the input VAT embodied in a tax invoice, where four cumulative conditions hold: the amount before VAT exceeds the threshold in force, the customer is an עוסק מורשה, the customer requested a number, and the invoice carries VAT.
| In force from | Threshold, excluding VAT |
|---|---|
| 1 January 2025 | ₪20,000 |
| 1 January 2026 | ₪10,000 |
| 1 June 2026 | ₪5,000 |
The rule applies the threshold in force on the document date, tests it on the amount before VAT, and validates the structure of any number present: nine digits, not an “אישור הקצאה” issued against a proforma. A number on an invoice below the threshold is not an error. The instruction says explicitly that a dealer may request one for an invoice of any amount.
What this build does not assert
RULE-IL-002: Standard VAT rate
The standard rate of VAT rose from 17% to 18% with effect from 1 January 2025. The rule holds a dated table of rates and recomputes the VAT on each taxable document against the rate in force on its date, within a tolerance for rounding. A zero-rated or exempt document is NOT APPLICABLE, not a finding.
Result states
A rule does not only pass or fail. Every evaluation lands in one of five states, and the run summary counts all of them, so it is visible when a rule could not reach a conclusion.
- PASS: the rule applied and the record satisfied it.
- FINDING. The rule applied and the record did not satisfy it.
- NOT APPLICABLE. The rule does not govern this record (an exempt document, a different period).
- INSUFFICIENT DATA. The rule governs this record, but the export does not carry what it needs. This is not a failure, and it is never silently treated as a pass.
- UNSUPPORTED. The rule cannot run against this source format in this build.
What VLDTION does not claim
- It does not guarantee compliance with Israeli tax law.
- It is not approved, endorsed or certified by the Israel Tax Authority.
- It does not determine fraud, evasion or any other misconduct. Findings are exceptions for professional review.
- It does not file, submit or transmit anything to any authority.