Exempt dealer?Your receipts, in order.
A signed digital receipt in a moment, the year's income at a glance, and everything in order when the annual report comes — no bookkeeping knowledge needed.
Solo plan: up to 20 documents a month. All plans
What an exempt dealer really needs
The problem: A receipt book that always runs out at the wrong moment
Signed digital receipts
Issue a receipt from your computer or phone. It is digitally signed and sent to the customer by email or link.
The problem: No clear idea how much you have earned this year
The year's income at a glance
The dashboard shows your total income since the start of the year, so it is easy to compare with the current exemption ceiling.
The problem: Supplier receipts scattered between email and WhatsApp
Expenses in one place
Send a supplier invoice by email or WhatsApp and it lands in your business's expenses inbox.
How to send expenses
Exempt or licensed dealer?
The main differences in one table. Makor supports both, and issues each the documents it is allowed to issue.
| Exempt dealer | Licensed dealer | |
|---|---|---|
| Charge VAT? | No | Yes, 18% |
| Main document | Receipt | Tax invoice or tax invoice-receipt |
| VAT reporting | Annual turnover declaration | Monthly or bimonthly return |
| Deduct VAT on expenses | No | Yes |
| Allocation number | Not relevant — no tax invoice | For tax invoices to business customers above ₪5,000 before VAT |
| Annual turnover ceiling | Yes — updated every year | None |
Three steps to your first receipt
Sign up
Email, business name and dealer number.
Add your logo
So your receipts look like your business.
Send your first receipt
Digitally signed, by email or link.
Questions from exempt dealers
Does an exempt dealer need receipt software?
It is not mandatory — a receipt book works too. Computerised receipts replace the book, are kept as a signed copy and gather your income for the annual report.
What happens if I go over the ceiling?
When turnover goes over the exemption ceiling, you need to become a licensed dealer and start charging VAT. The timing and details depend on your situation, so check with an accountant before it happens.
Can an exempt dealer issue a tax invoice?
No. An exempt dealer does not charge VAT and so does not issue tax invoices — it issues receipts. In Makor, a business set up as an exempt dealer issues receipts, quotes, orders and delivery notes.
Are Makor receipts digitally signed?
Yes. Every document Makor issues is stored as a PDF signed with the business's digital signature, so anyone can verify it has not changed since it was issued.
Your first receipt — before your coffee.
Open an account, add your logo and send a signed receipt.
This information is general and is not tax advice. Before a decision that affects your business, check with an accountant or tax advisor.