Section 30 of Israel's Value Added Tax LawThe statutory text · a legal-reference page

(a) These are transactions to which the tax rate applies as follows:

1. (1) sale of goods · other than goods referred to in section 33 · if an export declaration or another document approved for this purpose by the Director was filed in respect of them, and a release was granted in respect of them;
2. (2) sale of an intangible asset to a foreign resident;
3. (3) sale of goods to the holder of a licensed warehouse within the meaning of the Customs Ordinance, approved for this purpose by the Director (in this section · a licensed warehouse), for the purpose of transferring them to the warehouse, if the goods were transferred to it;
4. (4) sale of goods in a licensed warehouse to persons departing from Israel, and also the sale in a licensed warehouse of supplies approved by the Director, on a form he prescribed, to vessels or aircraft used for carrying passengers or transporting cargo on international routes;
5. (5) the provision of a service to a foreign resident, other than a service prescribed for this purpose by the Minister of Finance; a service shall not be regarded as provided to a foreign resident where the subject matter of the agreement is the actual provision of the service, in addition to the foreign resident, also to an Israeli resident in Israel, to a partnership the majority of the rights in which are held by partners who are Israeli residents, or to a company that is regarded as an Israeli resident for the purposes of the Income Tax Ordinance, unless it is a service the consideration for which forms part of the value of goods determined as stated in sections 129 to 133I of the Customs Ordinance, as the case may be;
6. (6) a service in connection with the entry of aircraft or vessels into Israel or their departure from it, or in connection with the movement of goods · (a) provided by the Airports Authority or by a port company as defined in the Ports and Shipping Authority Law, 5764-2004, to the aircraft or the vessel or to a passenger therein in connection with entry into or departure from Israel; (b) provided to cargo owners, the consideration for which forms part of the value of goods determined as stated in sections 129 to 133I of the Customs Ordinance, as the case may be;
7. (7) the provision of a service abroad by a dealer whose principal place of business is in Israel;
8. (8) (a) lodging of a tourist in a hotel and additional services prescribed by the Minister of Finance, with the approval of the Finance Committee of the Knesset, provided incidentally to such lodging; (b) the rental of a private motor vehicle to a tourist for self-drive; a sightseeing transport of a tourist in a private motor vehicle or in a bus, and the supply of meals to a tourist by the carrier incidentally to such transport in a bus, whether supplied directly or indirectly; all provided that the said vehicles were granted a licence or permit for such rental or transport under the Supervision of Commodities and Services Law, 5718-1958; (b1) the provision of a service to a tourist by a person who, for consideration or without consideration but on a regular basis, provides a service among the services of a travel agency as defined in the Tourism Services Law, 5736-1976; (b2) the provision of a service to an international organisation for the purpose of holding an international conference in Israel attended by at least fifty tourists; the sale to a tourist of a right to participate in an international conference attended by at least fifty tourists; (c)-(d) (deleted); (e) the carriage of a tourist by aircraft from a place in Israel to another place in Israel; (f) (deleted); (g) the hospitalisation of a tourist in a hospital registered under the Public Health Ordinance, 1940, and additional services provided incidentally to such hospitalisation;
9. (9) the sale of goods to a person who, by reason of his entry into Israel, is entitled to purchase them exempt in full from purchase tax;
10. (10) a transaction that is the sale of a right to foreign travel; "a right to foreign travel", for this purpose · a right to travel by aircraft or vessel from Israel to a place abroad, or from a place abroad to another place abroad, or from a place abroad to Israel; and if the place abroad is a state with which Israel has a land border and which has been prescribed for this purpose by order (in this section · a bordering state) · also a right to travel in a means of transport other than an aircraft or a vessel;
11. (11) the transport of cargo by air or by sea from Israel and to it;
12. (11A) the transport of cargo from Israel to a bordering state or from a bordering state to Israel;
13. (12) (a) the sale of aircraft to a dealer whose business is the provision of scheduled air services on fixed routes for the carriage of passengers or the transport of cargo for consideration; (b) the sale of vessels to a dealer whose business is the carriage of passengers or the transport of cargo for consideration between Israeli ports and ports abroad; (c) the import of aircraft or vessels by a dealer as stated in sub-paragraphs (a) or (b);
14. (13) the sale of fruit and vegetables of types prescribed by the Minister of Finance, which have not undergone any processing; for this purpose, cleaning, sorting, packing, ripening, storage and refrigeration shall not be regarded as processing;
15. (14) the sale of assets from the business of a dealer or of dealers · including equipment · to a company, in consideration of shares only in that company, if immediately after the sale the dealer or the dealers held at least 90 per cent of the voting power in that company; provided that the sale of the assets by the company after it acquired them in the said circumstances shall be chargeable to tax even if the company is not a dealer on the day of the sale;
16. (15) on the sale of all the assets of the business of a dealer that is a body of persons, including equipment, to the holders of rights in the body of persons, incidentally to the winding-up of the body, where assets are sold to each of the holders of rights, without consideration, in accordance with his share in the body being wound up · a sale to a holder of a right who is a dealer; provided that the sale of the assets by such a holder of a right, who acquired them in the said circumstances, shall be chargeable to tax even if the holder of the right is not liable to tax for any reason on the day of the sale;
17. (16) the sale of real estate from a financial institution or from a non-profit organisation to a financial institution or to a non-profit organisation, carried out within the framework of structural changes meeting the conditions of Part E2 of the Income Tax Ordinance;
18. (17) the grant of a right of use to a foreign resident in exhibition areas, and ancillary services provided by the grantor of the said right of use incidentally to the exhibition, and this even if the foreign resident is staying in Israel as a tourist for the purposes of the exhibition;
19. (18) the provision of a service to a foreign resident by an Israeli production company, for the purpose of producing a film in Israel, other than an Israeli film;
20. (19) the provision of supervision, coordination and control services in connection with the conduct of medical trials on human beings, to a foreign resident.

(b) A person to whom the said rate of tax applies shall, for the purposes of this Law and the regulations thereunder, be treated as a person liable to tax.

(c) In this section ·

"foreign resident" · a foreign resident as defined in section 1, while he is outside Israel and has no business or activity in Israel, and for the purposes of subsection (a)(18) · even if he is staying in Israel for the purpose of producing the film;

"production of a film" and "Israeli production company" · as defined in the Law for the Encouragement of Film Production in Israel (Temporary Provision and Amendment of Legislation), 5769-2008;

"film" and "Israeli film" · as defined in the Cinema Law, 5759-1999.