Osek patur guide

Opening an osek patur? Choose the address your clients will see

You register a business address when you open your osek file, and the address you enter in your invoicing app is the one clients see on every receipt and document you issue. If you work from home, every client gets your home address. Register your business at 6 Kiryat HaMada, Jerusalem, instead. A numbered virtual box and a signed address letter, ₪100 a month, cancel any time.

Open a box — ₪100/monthNeed a membership letter? Virtual Office

The OfficeOurs co-working space in Har Hotzvim, Jerusalem

Why your address ends up with every client

You give the Tax Authority a business address when you open your osek file, and if it changes you must report the change within 15 days (VAT registration regulations, reg. 8(a)). Your invoicing app prints the address you enter in its settings, so whatever you put there is what clients see on every receipt and document you issue. And if you issue a cheshbonit (an invoice), the bookkeeping rules require it to show your name and address.

So the business address is not a box you tick once and forget. It goes out on every document you send, to every client, and it stays in their files. If that address is your apartment, a client you billed once still knows where you live years later.

What a registered business address changes

  • Your home stays private

    Your invoices, receipts, website and terms show our address, not your apartment.

  • Moving house doesn't move your business

    Change apartments and your business address stays the same. Nothing to update with your clients.

  • Official post, photographed every Sunday

    Letters to your business arrive at your box. Every Sunday you get a photo of each item and reply in one word: leave, scan, send, discard or shred.

  • A letter you can show

    A digitally signed letter, in English and Hebrew, confirming you hold a numbered virtual box here and may use the address as your business address. Download it from your account any time.

Opening an osek patur: the short version

A general overview, not tax or legal advice. The Tax Authority sets who may open an osek patur, the yearly turnover ceiling and which professions are excluded, and those rules change. Check them on gov.il or with an accountant before you apply.

  1. Decide which address to register

    You choose the business address you give the Tax Authority. If it will be ours, open your box first, so you have your box number and your letter in hand when you fill in the form.

  2. Apply to the Israel Tax Authority online

    One online application opens your osek patur file with both VAT (Ma'am) and income tax (Mas Hachnasa). No visit to an office is needed.

  3. Tick National Insurance in the same form

    When you open your file on the Tax Authority's site, you can ask to open your self-employed file with National Insurance (Bituach Leumi) too, and the request is passed on to them.

  4. Use the same address everywhere

    Put it in your invoicing app, on your website and in your terms. If an authority asks for proof of the address, attach our letter.

Where to find the official rules

The Tax Authority's online service for opening an osek patur file, with its eligibility conditions and the current turnover ceiling, is on gov.il (in Hebrew). National Insurance explains the joint registration in its notice opening a self-employed file with the Tax Authority and National Insurance in one process (in Hebrew; checked 27/10/2026). An accountant can tell you whether an osek patur or an osek murshe fits your work.

No Israeli home address yet?

Some people opening an osek have no home address to hide: new immigrants opening their business before the aliyah flight, and people who live abroad and work with Israeli clients. For them the question is different. They need an Israeli address to register at all.

The same box works. You apply online and don't need to come in. The letter comes in English, you get a photo of your Israeli post every Sunday, and we scan or forward it anywhere in the world. Whether you can open an osek while you live abroad is a question for your accountant. Read more in an Israeli business address from abroad.

Need more than an address letter?

Some banks and card processors want to see that you are a member of a business space, not only that you hold a mailbox. Virtual Office (₪150 a month) is a membership of the OfficeOurs co-working space: its letter confirms you are an active member, and it includes an hour a month in the meeting room, booked for up to eight people.

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Questions about an osek patur and its address

Can I register my osek patur at a virtual mailbox address?

Registering a business address that is separate from your home is commonly done. Before you apply, confirm with your accountant that it suits your file. If you are asked for proof of the address, attach our letter. If an official wants a letter saying you are a member of the space, that is the Virtual Office.

Do I need the address before I open the osek?

It helps. The address goes on the application, so open the box first and have your box number ready. If you already opened your osek at home, you can change the business address with the Tax Authority later; ask your accountant how.

How do I write the address?

Exactly like this, on your invoices and anything else:

Your business name
Kiryat HaMada 6/your box number, P.O.B. 45446
Har Hotzvim, Jerusalem 9777606

Your box number is in your account once the box is opened.

Will the authorities still know where I live?

Yes. The Tax Authority and National Insurance keep your personal details. What changes is the address on the documents you hand your clients and publish on your website.

How do I pay? Is there a contract?

By credit card, online, in shekels. We accept Visa and Mastercard, including cards issued outside Israel, and Isracard. With an Israeli bank account, you can also pay by standing order; your box then comes after the first debit clears, which takes some days. Prices include VAT. The box is monthly and you can cancel any time. When you leave, change your business address with the authorities and stop using ours.

Is this tax advice?

No. We provide the address and handle your mail. For whether an osek patur suits you, the turnover ceiling and your reporting duties, check gov.il or ask an accountant.

What happens to my mail?

Every Sunday we photograph the outside of each item that arrived and send you the photos. Scanning is ₪6 and forwarding is Israel Post's rate plus 35%. The full price list is on the virtual mailbox page.

Open your osek with a business address, not your home

Apply in a few minutes. Once we approve, your box number and your address letter are in your account.

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