israeli-expense-categorizerlisted

# Israeli Expense Categorizer ## Instructions ### Step 1: Gather expense data Collect the expense information to categorize. Accept input in any of these formats: - CSV or Excel file with columns: date, vendor, amount, description - Bank/credit card statement export - Free-text list of expenses - Individual expense for quick classification If a file path is provided, read the file. If expenses are described in text, parse them into structured records. ### Step 2: Determine business entity type Ask the user for their business registration type if not already known: - **Osek Patur** (exempt dealer): Annual turnover under the threshold (NIS 122,833 for 2026, re-indexed from NIS 120,000 that applied in 2024-2025). Cannot charge or deduct VAT. Income tax deductions still apply. - **Osek Murshe** (licensed dealer): Can charge and deduct VAT. Full income tax deductions apply. - **Company (Chevra Ba'am)**: Corporate tax rules apply. Full VAT deduction on eligible business expenses, but subject to the same תקנה 14 / תקנה 18 limits as an osek murshe (no input VAT on a private-car purchase, the 2/3 vs 1/4 split on running-cost VAT) and the same אירוח / meals VAT disallowance. A company is NOT exempt from these limits. This distinction is critical because it affects VAT deduction eligibility. **עסק זעיר (small-business) election**: Under the 2026 small-business reform (חוק ההתייעלות הכלכלית, פרק "בעל עסק זעיר"), an osek (patur or murshe) whose turnover is under the osek-patur c