Digital receipts: issuing and sending

A digital receipt should generally be issued promptly when a payment is received, including a deposit or partial payment. It records the amount actually received, includes the business and payment details, and is delivered as a signed computerized document under Israeli rules. Do not wait for the work to end or assume an unsigned PDF is sufficient.

When should you issue a digital receipt?

The starting point is receiving payment, not completing the service or sending a payment request. Generally, a bank transfer is recorded on the day the business learns of it. Exceptions depend on the bookkeeping method, so check what applies to your business. See sections 5, 17 and 19 of the Israeli bookkeeping rules.

Example: the customer has paid a deposit

For illustration, a service costs ₪3,000 and the customer pays a ₪1,000 deposit. The first receipt records ₪1,000; a further receipt records ₪2,000 when the balance arrives. Do not record the full service price as if it had already been received.

How does a receipt differ from an invoice?

A receipt confirms payment received. A tax invoice records the transaction for VAT purposes and does not by itself confirm payment. A combined tax invoice and receipt can serve both functions when the relevant conditions are met; sending an invoice alone does not remove the need to record the payment.

What details must the receipt include?

• A sequential number and date.
• The business name and appropriate identification or registration number.
• The payer's name and address, subject to exceptions: an address already known to the business may be omitted, and retail cash sales have an exception for payer details.
• The amount received and the payment purpose or account credited.
• The payment method; a cheque also requires identifying details such as cheque number, bank, branch and maturity date.

A receipt sent as a computerized document uses the required electronic signature in place of the recipient's handwritten signature. Do not assume the exceptions permit every business to omit these details.

How do you send a digital receipt?

Set up electronic delivery before the first document

Section 18B requires a document created through a permitted process, the prominent Hebrew wording “מסמך ממוחשב” and a secure or certified electronic signature. Before the first delivery, notify the tax assessor by registered mail and obtain and retain the customer's written or electronic consent. The signature type also affects permitted payment methods. See the Israel Tax Authority circular 24/2004 on computerized documents.

Check, send and retain the signed file

Check the amount against the payment, verify the signature and confirm the recipient address. Send the signed file and retain it as part of your accounting records; a printout alone does not retain the electronic signature. Cloud document storage can help organize files and manage access, but its suitability for bookkeeping retention requirements must be checked separately.

For guidance on using the software, visit the Digital Invoice Help Center.

Common mistakes and a pre-delivery checklist

Common mistakes include waiting for work to finish, recording the transaction price instead of the payment received, and sending a PDF without checking the signature or customer consent.

• Have you recorded the payment promptly?
• Are the received amount and payment method correct?
• Have you checked the business and payer details?
• Is the file signed and the customer's consent retained?
• Have you checked the recipient and retained the signed file?

Frequently asked questions

Do I need a receipt for a deposit?

Generally, yes. Record the deposit received without waiting for the rest of the payment.

When should I issue a receipt for a bank transfer?

Generally, on the day the business learns of the transfer. Bookkeeping exceptions should be checked with a professional.

Is a PDF automatically a valid digital receipt?

No. It must meet the computerized-document requirements, including the required electronic signature and wording.

Do I need consent to email a receipt?

Yes. Obtain written or electronic consent before the first computerized document and retain it in the accounting records.

Does a tax invoice replace a receipt?

Not by itself. A tax invoice records a transaction and a receipt records a payment. A combined document may perform both functions when the conditions are met.

Next step: digital receipts in your payment workflow

A digital receipt is useful when it is issued on time, matches the payment and is retained with its signature. Digital Invoice supports issuing and sending receipts and tracking deposits and partial payments. Explore receipt creation and payment management with Digital Invoice to see how to organize this process for your business.

Information checked on 10 October 2026. This general explanation concerns Israeli law and does not replace advice from an accountant or tax adviser on the exceptions and requirements applicable to your business.