israeli-bookkeeping-automation: Скилл автоматизации бухгалтерии

--- name: israeli-bookkeeping-automation description: Generate proper double-entry journal entries (pkudat yoman) for common Israeli business transactions including payroll with all statutory components, VAT handling, asset depreciation, and revenue recognition. Use when you need to create accurate bookkeeping entries following the Israeli chart of accounts (matkonet heshbonot) standard numbering system. Supports both Osek Murshe (authorized dealer) double-entry and Osek Patur (exempt dealer) single-entry bookkeeping. Handles salary payments with income tax, bituach leumi, health insurance, pension, keren hishtalmut, and convalescence pay. Do NOT use for tax filing submissions, annual financial statement audits, or replacing a certified public accountant (roeh heshbon). license: MIT allowed-tools: Bash(python:*) compatibility: Works with all major AI coding agents --- # Israeli Bookkeeping Automation ## Instructions ### Step 1: Identify the Transaction Type Determine which type of bookkeeping entry is needed: - **Payroll (mashkoret)**: Salary payments with all Israeli statutory deductions - **VAT (maam)**: Input VAT, output VAT, or VAT clearing entries - **Asset purchase (rechishat rechush kavua)**: Fixed asset acquisition and depreciation - **Revenue (hachnasot)**: Revenue recognition for services or goods - **Loan (halvaa)**: Loan receipt, repayment, and interest entries - **Expenses (hotsa'ot)**: General business expense entries ### Step 2: Determine the Business Type Check whether the business is: - **Osek Murshe (authorized dealer)**: Uses double-entry bookkeeping (hanhala kfula). Must charge and report VAT. Uses the full Israeli chart of accounts. - **Osek Patur (exempt dealer)**: Uses single-entry bookkeeping (hanhala pshuta). Does not charge VAT. Revenue under the annual threshold (currently ~120,000 ILS for services). ### Step 3: Apply the Israeli Chart of Accounts (Matkonet Heshbonot) Use the standard Israeli account numbering system: | Range | Category | Examples | |-------|----------|----------| | 100-199 | Fixed Assets (rechush kavua) | 110 Computers, 120 Furniture, 130 Vehicles, 140 Leasehold improvements | | 200-299 | Current Assets (rechush shotef) | 210 Bank (bank), 220 Cash (kupa), 230 Accounts receivable (hiyuvei lekuhot), 240 Input VAT (maam tsurot) | | 300-399 | Equity & Liabilities (hon va-hatvot) | 310 Owner equity (hon ba'alim), 320 Retained earnings (ruvhim tsvurim), 330 Bank loans (halvaa bank), 340 Accounts payable (zka'ei sapkim) | | 400-499 | Revenue (hachnasot) | 400 Service revenue (hachnasot misherutim), 410 Product revenue (hachnasot mimkarim), 420 Other income (hachnasot aherot) | | 500-599 | Cost of Goods (olut hamkhar) | 500 Materials (homrei gelem), 510 Direct labor (avoda yeshira) | | 600-699 | Operating Expenses (hotsa'ot tnuha) | 600 Salaries (hotsa'ot sachar), 610 Rent (schar dira), 620 Insurance (bituah), 630 Depreciation (phat), 640 Office supplies (tsiyud misradi), 650 Professional services (sherutim miktso'iyim) | | 700-799 | Payroll Liabilities (hatvot sachar) | 710 Income tax payable (mas hachnasa leshalem), 720 Bituach leumi payable (BL leshalem), 730 Health insurance payable (mas briut leshalem), 740 Pension payable (pension leshalem), 750 Keren hishtalmut payable (KH leshalem) | | 800-899 | Tax Accounts | 810 Output VAT (maam etsot), 820 VAT clearing (maam leshalem), 830 Corporate tax provision (hafrashat mas) | ### Step 4: Generate the Journal Entry Create a properly formatted journal entry (pkudat yoman) with: 1. **Date (taarich)**: Transaction date 2. **Reference (asmachta)**: Invoice number, receipt number, or payroll period 3. **Description (teur)**: Clear description of the transaction 4. **Debit entries (hova)**: Accounts being debited with amounts 5. **Credit entries (zchut)**: Accounts being credited with amounts 6. **Verification**: Total debits must equal total credits Always verify the entry balances (hova = zchut). ### Step 5: Handle Payroll Entries (Pkudat Sachar) For salary journal entries, calculate all components: **Employee deductions (nikuyim me'oved):** - Income tax (mas hachnasa): Based on tax brackets, typically 10-50% - Bituach leumi employee (BL oved): 3.5% up to threshold, 12% above (2024 rates) - Health insurance (mas briut): 3.1% up to threshold, 5% above - Pension employee contribution (pension oved): 6% of pensionable salary - Keren hishtalmut employee (KH oved): 2.5% of salary (optional, common) **Employer costs (avlaot ma'asik):** - Bituach leumi employer (BL ma'asik): 3.80% up to threshold, 7.6% above - Pension employer contribution (pension ma'asik): 6.5% of pensionable salary - Severance provision (pitsuyim): 8.33% (1/12 of annual salary) - Keren hishtalmut employer (KH ma'asik): 7.5% of salary ### Step 6: Handle VAT Entries For Osek Murshe businesses: - **Sales invoice**: Debit Accounts Receivable (230), Credit Revenue (400) + Credit Output VAT (810) - **Purchase invoice**: Debit Expense + Debit Input VAT (240), Credit Accounts Payable (340) - **VAT clearing (monthly/bi-monthly)**: Debit Output VAT (810), Credit Input VAT (240), Credit/Debit VAT Payable (820) Current VAT rate: 18% (as of 2025). ### Step 7: Handle Asset Depreciation (Phat) Apply Israeli Tax Authority (rashut hamisim) depreciation rates: | Asset Type | Annual Rate | Account | |-----------|-------------|---------| | Computers & software (mahshevim) | 33% | 110 | | Office furniture (rihut misradi) | 6% | 120 | | Vehicles (rehev) | 15% | 130 | | Leasehold improvements (shiputsim) | 10% | 140 | | Machinery (mekhonot) | 15% | 150 | Depreciation is calculated on a straight-line basis (shitat hakav hayashar). Monthly depreciation = (Cost - Accumulated depreciation) * Annual rate / 12. ## Examples ### Example 1: Monthly Payroll Entry User says: "Create a journal entry for January 2025 salary payment for an employee earning 15,000 ILS gross" **Calculation breakdown:** Employee gross salary: 15,000 ILS Employee deductions: - Income tax (mas hachnasa): 1,500 ILS (estimated, depends on credits) - Bituach leumi employee: 525 ILS (3.5%) - Health insurance (mas briut): 465 ILS (3.1%) - Pension employee: 900 ILS (6%) - Keren hishtalmut employee: 375 ILS (2.5%) - Total deductions: 3,765 ILS - Net salary (sachar neto): 11,235 ILS Employer costs: - Bituach leumi employer: 570 ILS (3.80%) - Pension employer: 975 ILS (6.5%) - Severance provision: 1,250 ILS (8.33%) - Keren hishtalmut employer: 1,125 ILS (7.5%) - Total employer cost on top of gross: 3,920 ILS **Journal entry (pkudat yoman):** ``` Date: 31/01/2025 Reference: PAYROLL-2025-01 Description: January 2025 salary - Employee Name Debit (hova): 600 Salary expense (hotsa'ot sachar) 15,000.00 601 BL employer expense (BL ma'asik) 570.00 602 Pension employer expense (pension ma'asik) 975.00 603 Severance expense (pitsuyim) 1,250.00 604 KH employer expense (KH ma'asik) 1,125.00 Total: 18,920.00 Credit (zchut): 210 Bank (bank) - net payment 11,235.00 710 Income tax payable (mas hachnasa) 1,500.00 720 BL payable (employee + employer) 1,095.00 730 Health insurance payable (mas briut) 465.00 740 Pension payable (employee + employer) 1,875.00 750 KH payable (employee + employer) 1,500.00 760 Severance fund payable (pitsuyim) 1,250.00 Total: 18,920.00 ``` Result: Balanced double-entry journal entry with all Israeli payroll components properly allocated. The entry separates employee deductions from employer costs and creates proper liabilities for statutory payments. ### Example 2: Sales Invoice with VAT User says: "Record a sales invoice for consulting services, 10,000 ILS plus VAT" **Calculation:** - Service amount (before VAT): 10,000 ILS - VAT at 18% (maam): 1,800 ILS - Total invoice amount: 11,800 ILS **Journal entry:** ``` Date: 15/01/2025 Reference: INV-2025-0042 Description: Consulting services invoice - Client Name Debit (hova): 230 Accounts receivable (hiyuvei lekuhot) 11,800.00 Credit (zchut): 400 Service revenue (hachnasot misherutim) 10,000.00 810 Output VAT (maam etsot) 1,800.00 Total: 11,800.00 ``` Result: Revenue recognized net of VAT with output VAT liability recorded separately for the monthly/bi-monthly VAT report (doch maam). ### Example 3: Asset Purchase and Monthly Depreciation User says: "We bought a computer server for 24,000 ILS plus VAT. Show the purchase entry and the first month's depreciation." **Purchase entry:** ``` Date: 05/01/2025 Reference: PO-2025-008 Description: Server purchase - Vendor Name Debit (hova): 110 Computers (mahshevim) 24,000.00 240 Input VAT (maam tsurot) 4,320.00 Credit (zchut): 340 Accounts payable (zka'ei sapkim) 28,320.00 Total: 28,320.00 ``` **Monthly depreciation entry (33% annual rate):** ``` Date: 31/01/2025 Reference: DEP-2025-01 Description: Monthly depreciation - Server Debit (hova): 630 Depreciation expense (hotsa'ot phat) 660.00 Credit (zchut): 111 Accumulated depreciation - computers (phat nitsberet) 660.00 Total: 660.00 ``` Calculation: 24,000 * 33% / 12 = 660 ILS per month. Result: Asset recorded at cost (excluding VAT which is recoverable). Depreciation at the Israeli Tax Authority rate of 33% for computer equipment. ### Example 4: VAT Clearing Entry User says: "Prepare the bi-monthly VAT clearing entry. Output VAT collected: 45,000 ILS. Input VAT paid: 32,000 ILS." ``` Date: 15/03/2025 Reference: VAT-2025-0102 Description: VAT clearing for January-February 2025 Debit (hova): 810 Output VAT (maam etsot) 45,000.00 Credit (zchut): 240 Input VAT (maam tsurot) 32,000.00 820 VAT payable (maam leshalem) 13,000.00 Total: 45,000.00 ``` Result: Output VAT liability cleared against input VAT credit. Net VAT payable of 13,000 ILS to be remitted to the tax authority (rashut hamisim). ## Gotchas - Israeli bookkeeping uses a specific chart of accounts convention that differs from US GAAP chart numbering. Account numbers in the 1xxx range typically represent assets in Israeli systems, not revenue. Agents may apply US-style account numbering. - Payroll journal entries in Israel must include separate lines for pension (6%+6.5%), keren hishtalmut (2.5%+7.5%), Bituach Leumi (employer+employee), and health tax. Agents may produce simplified entries missing mandatory statutory components. - Israeli double-entry bookkeeping requires VAT input (maam tsmoot) and VAT output (maam atsaot) to be tracked in separate accounts for bi-monthly reporting. Agents may combine them into a single VAT account. - The Israeli fiscal year can differ from the calendar year for companies. Agents may assume January-December when the company uses a different fiscal year-end. - Withholding tax (nikui bamakkor) rules differ based on whether the payee has a tax exemption certificate (ptor nikui bamakkor). Agents may apply withholding universally without checking for exemptions. ## Troubleshooting ### Error: "Journal entry does not balance" Cause: The sum of debit amounts does not equal the sum of credit amounts. This commonly happens when VAT is forgotten on one side of the entry, or when employer payroll costs are debited without corresponding credits. Solution: Verify each line item. For payroll, ensure every deduction from the employee has a matching credit to a liability account, and every employer cost is debited to an expense account with a credit to the corresponding payable. Use the formula: Total debits (salary expense + employer costs) = Net pay (bank) + all liability accounts. ### Error: "Incorrect VAT treatment for Osek Patur" Cause: Attempting to record input or output VAT entries for an exempt dealer (Osek Patur). Exempt dealers do not charge or reclaim VAT. Solution: For Osek Patur businesses, record revenue at the gross amount without separating VAT. Purchases should be recorded at the full amount including VAT (the VAT is a cost, not recoverable). Use single-entry bookkeeping: record income and expenses in a simple ledger (pinkas) without double-entry accounts. ### Error: "Depreciation rate mismatch" Cause: Using a depreciation rate that does not match the Israeli Tax Authority approved rates. Common mistakes include using US GAAP rates or confusing monthly and annual rates. Solution: Always reference the Israeli Tax Authority (rashut hamisim) depreciation schedule. Key rates: computers 33%, furniture 6%, vehicles 15%, machinery 15%, leasehold improvements 10%. Calculate monthly by dividing the annual rate by 12. The method is straight-line (shitat hakav hayashar) unless specifically approved otherwise. ### Error: "Missing employer bituach leumi contribution" Cause: Recording only the employee's bituach leumi deduction without the separate employer contribution. The employer portion is an additional cost above gross salary. Solution: Always record both portions. The employee portion (3.5%/12%) is deducted from gross salary and reduces net pay. The employer portion (3.80%/7.6%) is an additional expense above gross salary. Both are credited to the same BL payable account (720) for remittance to Bituach Leumi.