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משמש כקליניקה אזי ניתן לדרוש 20% מההוצאות.ההוצאות המקובלות שניתן לדרוש באופן יחסי הן :א. ארנונה ב. חשמלג. חומרי ניקויד. ועד ביתה. הוצאות שכירות – רק במידה למשכיר הנכס יש פטור מניכוי מס במקור. במידה ואין למשכיר אישור פטור מניכוי מס במקור , יש לנכות מס במקו","@type":"Answer"}}]}],"@context":"https://schema.org"},"created_at":"2026-05-16T13:37:21.044465+00:00","updated_at":"2026-07-05T14:41:24.849+00:00","faq":[{"answer":"לעוסק יחיד ( עוסק פטור או עוסק מורשה ) במידה והלקוח מעוניין שרואה החשבון יפתח עבורו את התיקים במע\"מ ובמס הכנסה, עליו למלא טופס ייצוג שישלח לו ע\"י רואה החשבון.המסמכים הנדרשים לצורך פתיחת תיק במע\"מ-טופס פתיחת תיק עוסק יחיד במע\"מ ( טופס 821 ) -צילום ת.ז כולל ספח-צילום חוזה שכירות או רכישת נכס לצורך עסק ( אם רלבנטי )-אסמכתא על קיום חשבון בנק של העוסק- צילום שיק מבוטל או אישור ניהול חשבון מהבנק ( כאשר לעוסק חשבון משותף עם בן/בת זוג, בן/בת הזוג צריכים לחתום על הצהרה שלפיה החשבון המשותף ישרת גם את העסק","category":"general","question":"אילו מסמכים עלי להביא לצורך פתיחת עסק 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