israeli-freelancer-ops
Israeli Freelancer Operations
Instructions
Step 1: Assess Freelancer Profile
Determine the user's business type and tax obligations:
- Osek Murshe (עוסק מורשה): Authorized dealer, registered for VAT. Must file VAT returns, issue tax invoices (hashbonit mas), and can deduct input VAT (mas tsumos).
- Osek Patur (עוסק פטור): Exempt dealer, under revenue threshold (122,833 NIS for 2026). Issues receipts (kabala) only, does not charge or report VAT.
- Esek Za'ir (עסק זעיר): Micro business track available since 2024. Freelancers under the osek patur threshold can register as esek za'ir to receive a 30% normative expense deduction (no receipts needed) and simplified reporting (exempt from annual tax report in most cases). Ask whether the user is registered as esek za'ir, as it affects expense tracking and reporting requirements.
Key profile details to collect:
- Business type (osek murshe / osek patur / esek za'ir)
- VAT filing frequency: bi-monthly (standard) or monthly (large businesses exceeding the monthly-filing threshold)
- Industry: tech consulting, design, trades, content creation, etc.
- Accountant details: name, preferred package format, submission schedule
- Current revenue tracking: year-to-date income, number of active clients
Store the freelancer profile in persistent memory for ongoing tracking across sessions. If persistent memory is unavailable, export the profile as freelancer-profile.json in the working directory and reload it at the start of each session.
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