Osek Patur as a B1: A Mixed Neshamot Guide

Núria
2 days ago
2 min read

Thinking about freelancing in Israel? You’re not alone! Many Mixed Neshamot have taken the freelance path, and we’re here to help you get started. Núria, one of our members, recently opened her Osek Patur in Jerusalem—and this guide is based on her real-life experience navigating the process as a B1 visa holder.

Disclaimer:

As with many bureaucratic processes in Israel, things may vary depending on the city, the clerk, or the mood of the day. This guide reflects Núria’s experience—but your process might be slightly different!

What is an Osek Patur?

An Osek Patur is a simplified freelance registration for small businesses in Israel. It’s designed to allow individuals to legally provide services or sell products without being overwhelmed by complex regulations or high taxes.

In short, it’s Israel’s entry-level freelancer status.

Source: cpa-dray.com

What You’ll Need to Bring

To register as an Osek Patur, you’ll need to visit the tax offices in person with:

Your Israeli partner or representative (they’ll sign on your behalf)
Their Teudat Zehut (Israeli ID)
Your passport with your valid B1 visa

Alternative: You can also go through a notary, but that will cost extra.

Step 1: Get a 66 Number

This is like your temporary Israeli ID for tax purposes (משפר 66). In Jerusalem, go to the VAT office (מע״מ) in Kiryat Moshe.

Step 2: Get Ishur Osek Patur

This is your official certificate that declares you a registered Osek Patur. In Jerusalem, this step is done at the VAT office (מע״מ) in Givat Shaul.

Step 3: Open a Tik Mas Hachnasa (Tax Folder)

Still at the VAT office, open your file with the Income Tax Authority (מס הכנסה).Here, you may choose a business name, or simply use your legal name.

What Happens Next?

Once everything is approved, you’ll be able to start issuing invoices and working as a legal freelancer!

Tax Declarations

Annual Turnover Declaration: Submit during January (for the previous calendar year).
Annual Income Tax Declaration: Submit starting in March using Form 1301, listing all your income sources.