Following the declaration by the Home Front Command and the security system on February 28, 2026, regarding a state of emergency in the country, the following clarifications apply to sectors under the responsibility of the Israel Tax Authority:
* During an emergency, employees of the essential sector shall report to the workplace under the following conditions:
1) The activity has been defined as essential by the business entity;
2) Subject to the existence of a compliant protected space only;
3) In accordance with Home Front Command guidelines.
* Recognition of the activities of the sectors listed in this document does not constitute approval of a certification process for the business entity as an “Essential Enterprise.” Therefore, no online applications in this matter should be submitted to the Israel Tax Authority.
* For the avoidance of doubt, responsibility for complying with Home Front Command directives (פקע”ר) rests with the business entities defined as part of the essential economy. Accordingly, they must remain updated at all times regarding current Home Front Command instructions and act in accordance with them in order to minimize risk to life.
This document applies to the following sectors:
1) Customs agents/brokers
2) Back-end terminals
3) Telephone customer service centers
4) Computing and communications service providers for the “Global Gate” system
5) Appraisers and engineering technicians providing services to the Compensation Fund
6) Representatives of taxpayers before the Israel Tax Authority
7) Tax advisory service providers for the purpose of obtaining government grants
8) International freight forwarding
9) Licensed warehouses