The ruling refers to an Israeli resident private company which is registered as a dealer (osek) for Israeli VAT purposes. Normally in B2B cases, the Israeli importer can apply a “reverse charge” mechanism and issue a self-invoice on behalf of the foreign supplier. However, the ruling makes it easier if there are multiple purchases by allowing a single combined monthly reverse charge self-invoice covering the consideration paid to all foreign suppliers that month.
Source: jpost.com
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