Palestinian Territories
PSThe Palestinian Authority levies its own VAT, and Israel's VAT Law sets form requirements for invoices exchanged with Palestinian-registered businesses; no Palestinian e-invoicing system was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Palestinian VAT
The VAT system that applies to taxable transactions and imports in the Palestinian Territories. Input VAT on purchases and fixed assets is refundable or can be offset. The sources reviewed describe no national e-invoicing platform and no use of Peppol.
Tax invoices; no structured e-invoice format found in the sources reviewed · Official source: PwC Worldwide Tax Summaries (secondary) · Palestinian Territories, other taxes
Israeli online submission of invoices to Palestinian businesses
Under Israel's VAT Law, tax invoices that Israeli licensed dealers issue to businesses registered with the Palestinian Authority must be submitted online in a form set by the Israel Tax Authority. This is an Israeli rule that shapes cross-boundary trade documents.
Form and online channel set by the Israel Tax Authority · Official source: Hebrew Wikisource (secondary transcription) · Israel's Value Added Tax Law 5736-1975, consolidated text as of July 2026
Treat Palestinian and Israeli VAT as separate systems. A business registered with the Palestinian Authority invoices under Palestinian VAT, at 16%. When it trades with Israeli businesses, the invoice must also meet Israel's prescribed form so that the Israeli side can deduct the VAT, and Israeli sellers now submit their invoices to Palestinian buyers online. See Israel's VAT Law, sections 38 and 47.
This guide is thin. The Palestinian Ministry of Finance's website couldn't be reached during this review, and no Palestinian Authority source on electronic invoicing was found. Confirm current requirements with the Ministry of Finance before you rely on them.
Legal guide
VAT
Standard rate 16%VAT is charged at 16% on taxable transactions and on imported goods. Input VAT on purchases, services and fixed assets, whether linked to local sales or exports, can be offset against output VAT or reclaimed.
Official source: PwC Worldwide Tax Summaries (secondary) · Palestinian Territories, other taxesB2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe sources reviewed describe no e-invoicing, real-time clearance or e-reporting obligation set by the Palestinian Authority. Its Ministry of Finance website (pmof.ps) could not be reached for this review, so this is a gap in the research, not a finding that no such rule exists.
Official source: PwC Worldwide Tax Summaries (secondary) · Palestinian Territories, other taxesPurchases from Israeli suppliers
Online submission by the Israeli seller since 1 August 2025Israeli licensed dealers must issue tax invoices to businesses, financial institutions and non-profits registered with the Palestinian Authority in the Israel Tax Authority's prescribed form, and submit them online. The rule applies to invoices issued from 1 August 2025.
Official source: Hebrew Wikisource (secondary transcription) · Israel's Law to Achieve the Budget Targets and Implement Economic Policy for the 2025 Budget Year (Legislative Amendments) 5785-2025Sales to Israeli buyers
Israeli form requirements applyAn Israeli buyer may deduct VAT on an invoice issued by a business registered in "the Area" (the West Bank) or the Gaza and Jericho territories only if the invoice is in the form and contains the details the Israel Tax Authority sets. The deduction must be made within six months. Israel's Minister of Finance may also require confirmation that the goods entered Israel.
Official source: Hebrew Wikisource (secondary transcription) · Israel's Value Added Tax Law 5736-1975, consolidated text as of July 2026
Timeline
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Israeli invoices to Palestinian businesses go online
Historical. From this date, Israeli dealers submit tax invoices issued to Palestinian Authority-registered businesses online in the prescribed form.
Official source: Hebrew Wikisource (secondary transcription) · Israel's Law to Achieve the Budget Targets and Implement Economic Policy for the 2025 Budget Year (Legislative Amendments) 5785-2025
Peppol in Palestinian Territories
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.