On 4 September 2017, the Israel Tax Authority published amended VAT Circular 3/2017, which sets the value added tax (VAT) return frequency threshold for 2018 at ILS 1,490,000. In general, all taxable persons are required to register for VAT in Israel. Taxable persons with annual turnover exceeding the threshold are required to submit VAT returns on a monthly basis and those with annual turnover…