Does a foreign company need to register for VAT in Israel if it only makes occasional sales?

Yes. Under Section 52 of the Value Added Tax Law 5736-1975, non-resident dealers must register for Israeli VAT from the very first taxable transaction. There is no minimum threshold for foreign businesses — unlike Israeli-resident companies, which only register once annual turnover exceeds NIS 120,000. Even a single sale of goods or services to an Israeli customer may create an immediate registration obligation if the supply takes place in Israel.

Registration is handled through the Israel Tax Authority (ITA). Foreign companies without a permanent establishment typically also need to appoint a fiscal representative who files returns and bears joint liability. For more detail, see VAT in Israel for Foreign Businesses and Non-Residents: A Complete Guide.