Logistics · Israel · Tax mandate & fleet hardware

Every Israeli work vehicle needs a fuel-tracking box by July — or no VAT deduction on a litre.

Israel's draft 2026 Arrangements Law (called Hok HaHesderim — the annual omnibus budget bill the government passes alongside the budget) reinstates the 2021 delkan rule (a delkan is an automatic fuel-tracking box fitted to a vehicle that records the licence plate, fuel type, litres pumped, time of refuel and odometer reading and sends the record to the Israel Tax Authority). From 1 July 2026, any business that wants to deduct fuel as an expense, claim the fuel-VAT input deduction or collect the fuel-excise refund must have a Tax Authority-certified delkan installed and refuel only through it — and this time the rule covers standard company cars, vans, motorbikes, tractors and mobile machinery, not just heavy trucks.

TL;DR

What hurts A 1 July 2026 Israeli tax rule says you can deduct fuel-VAT only on litres pumped through a Tax-Authority-reporting fuel-tracking box (a delkan). The 2026 draft hits every business-used car, van, motorbike and tractor — not just heavy trucks like the cancelled 2021 version.
How big Roughly 400 shekels (about €100) per vehicle to install, plus 30–40 shekels (about €8–10) per month, forever. Hundreds of thousands of Israeli self-employed workers and small companies face install-or-lose-every-shekel.
Why startups win Build a Tax-Authority-certified delkan operating company — the sensor, the cellular module, the national install crew, the monthly summary report to the tax office, deals with the petrol-station chains — and sell to the one-van plumber, not the 200-vehicle fleet. The pricing is a recurring monthly subscription per device, and the moat is the Tax Authority approval plus the chain integrations. 3 self-marketing Israeli delkan and fleet-fuel vendors cataloged below.

01The pain

A plumber in Holon owns one van. A lawyer in Ramat Gan drives a Skoda to clients. From 1 July 2026, both face the same choice: pay roughly 400 shekels (about €100) to fit an Israel Tax Authority-certified fuel-tracking box (a delkan) on each vehicle, plus 30 to 40 shekels (about €8 to €10) per month per box, or stop deducting any fuel cost from the tax bill.^1,2

The lever is the draft 2026 Arrangements Law (Hok HaHesderim, the annual omnibus budget bill that ships dozens of tax changes in one package). It ties three things to the delkan: deducting fuel as a business expense, claiming the fuel-VAT input deduction (the VAT paid at the pump, refunded against the VAT you owe), and the fuel-excise refund (called heshbon blo). The 2021 version covered only trucks above 3.5 tonnes and was scrapped weeks before taking effect.^3,4

From 1 July 2026: no fuel-tracking box, no fuel-VAT deduction on any business-used vehicle in Israel.³

The 2026 draft pulls in Categories M, N, L and T under Israel's Traffic Regulations: passenger cars, work vans, motorbikes and tractors. Hundreds of thousands of self-employed Israelis (called osek) and small companies are now in scope. Iris Shtreck, president of the Israeli Society of Accountants, called the 2021 plan "a heavy burden on self-employed citizens." Yossi Alkobi, chairman of the small-business federation Lahav, said the tax authority should be easing burdens on small businesses, not adding them.⁵

"The tax authority should be easing burdens on small businesses, not adding them." — Yossi Alkobi, chairman of Lahav (Israel's small-business federation), Globes, October 2021 — quoted as the 2021 rule was cancelled days before taking effect

02Who solves this today

Three Israeli-market vendors whose own public pages market a delkan (or a fuel-management box positioned for the same buyer). Each entry was checked live on the date of writing. The list is intentionally narrow — these are the providers an Israeli self-employed driver or small-fleet owner would meet first; the field is dominated by the major oil-company programs (Paz, Sonol, Delek, Dor Alon) routed through the universal-delkan tender, plus telematics specialists adding fuel modules. Adjacent vendors whose public pages did not concretely confirm a delkan or Tax-Authority-reporting fuel-box product on the date of writing have been left off — see the drop log below.

dalkan.net (Universal Delkan)

Israeli site self-marketed around the universal delkan — a single fuel-tracking box that works across all petrol-station chains, not tied to one network. The site explicitly frames itself for the self-employed driver, the small company and the large fleet, and points at the Tax Authority's input-deduction condition. The closest off-the-shelf answer to "I have one van and I need to keep the VAT deduction."

dalkan.net

Pazomat (Paz Oil Company)

The fuel-fleet arm of Paz, one of Israel's largest petrol-station chains. Self-described on its company page as "Israel's leading company for computerised fueling and providing related services for the management of vehicle fleets." The historical Pazomat brand is the original delkan device — buyers staying with their existing Paz station network will land here first.

linkedin.com/company/pazomat-company

Ituran / ERM Telematics — eFuel DOME

Ituran (NASDAQ: ITRN) markets fuel-management through its ERM Telematics subsidiary. Product line eFuel DOME promises "seamless installation: wireless, no drilling required, easy setup", "instant alerts for refueling and theft", and "automatic calibration and real-time data analysis." Positioned to the existing telematics-installed fleet rather than the one-van plumber.

ituran.com

Listed providers publicly market a delkan or a fuel-management box to Israeli fleet and self-employed buyers. Inclusion is not endorsement. Adjacent vendors were considered and dropped where their public pages did not concretely confirm the niche on the date of writing — Pointer (pointer.com) timed out on repeated fetches and could not be verified against a current fuel-monitoring product page, dropped pending re-check; the standalone product pages of the three remaining oil-company programs (Sonol, Delek, Dor Alon) sit behind the universal-delkan tender and are reached through reseller or installation-partner pages rather than a single product URL, and were not included in the top-three pending a separate audit; pure-software fleet-fuel platforms (without a Tax-Authority-certified physical box) were excluded by design — the 2026 rule keys deduction eligibility to a certified device, not to bookkeeping software.

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Report a mistake — or suggest a new solution

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Operators discussing this

Open operator-to-operator discussion of the 2026 delkan rule lives mainly in closed Israeli WhatsApp and Facebook groups; the substitute trio below pairs one professional-association thread with two named-operator press quotes from the 2021 cancellation fight. These are the reason this page exists.

«חברי האיגוד, בין אם הם עצמאים, שכירים או בעלי חברות, נהנים מגישה לדלקן אוניברסלי ללא עלות התקנה, ללא דמי שימוש ועם הנחה קבועה ברוב תחנות הדלק בארץ.»

"Union members, whether self-employed, salaried or company owners, get a universal delkan with no installation cost, no usage fees and a fixed discount at most petrol stations in the country."

"דלקן אוניברסלי ללא עלות התקנה ודמי שימוש" · Israel Editors' Union (איגוד העורכים) member-benefit thread — recurring member-benefit posting across multiple years on the same delkan rule
«זו הצעה שהטילה נטל כבד על ציבור העצמאים ולכן יש חשיבות רבה לביטולה.»

"This proposal placed a heavy burden on self-employed citizens; that is why its cancellation matters."

Iris Shtreck, president of the Israeli Society of Accountants (Lishkat Roe HaHeshbon) · Globes, October 2021 — quoted as the 2021 delkan rule was cancelled days before its scheduled start
«אנחנו מברכים על ההחלטה לבטל את הדרישה. דווקא בתקופה הזו, לאחר שהעסקים הקטנים עברו משבר כל-כך קשה, מן הראוי שרשות המסים תקל על העסקים הקטנים ולא תקשה עליהם.»

"We welcome the decision to cancel the requirement. Especially now, after small businesses endured such a severe crisis, the tax authority should ease burdens on them rather than increase them."

Yossi Alkobi, chairman of the Crafts and Industry Federation (Lahav — להב) · Globes, October 2021 — speaking for Israel's small-business owners