Law1975The binding text is the one the official gazette published, listed under the publications.
Section 45 of חוק מס ערך מוסף, תשל״ו–1975, חובה להוציא חשבונית עסקה.
This section is in פרק ט׳: חשבוניות
45. חובה להוציא חשבונית עסקה
עוסק חייב להוציא לקונה חשבונית עסקה על כל עסקה או חלק מעסקה גם אם הם פטורים ממס.
The text on this page is adapted from the entry חוק מס ערך מוסף, תשל״ו–1975 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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