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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Pre-tax Income (Loss)

		Year ended December 31,
		2022				2021				2020
Domestic		$	(32,826	)		$	(15,419	)		$	(8,722	)
Foreign			2,691				2,230				1,550
		$	(30,135	)		$	(13,189	)		$	(7,172	)

Schedule of the Reconciliation of the Theoretical Tax Expenses

		Year ended December 31,
		2021				2021				2020
Loss before taxes on income		$	(30,135	)		$	(13,189	)		$	(7,172	)
Theoretical tax income computed at the Israeli statutory tax rate (23% for the years 2022, 2021 and 2020, respectively)		$	(6,931	)		$	(3,034	)		$	(1,650	)
Changes in valuation allowance			4,116				2,604				1,979
Increase in losses and temporary differences due to change in Israeli corporate and “Approved Enterprise" tax			-				-				-
Write off of prepaid and withholding taxes			1,388				875				1,066
Foreign tax rates differences related to subsidiaries			46				14				35
Non-deductible expenses			512				71				72
Capital note and inter-company balances release taxes			544				100				-
Other expenses and Exchange rate differences			195				488				(383	)
Non-deductible share-based compensation expense			1,925				633				557
Change in expense associated with tax positions for current year			100				100				500
Actual tax expense		$	1,895			$	1,851			$	2,176

Schedule of Income Tax Expense

		Year ended December 31,
		2022				2021				2020
Current taxes		$	391			$	334			$	513
Deferred taxes expense			-				420				97
Taxes in respect of previous years			16				122				-
Write off of prepaid and withholding taxes			1,388				875				1,066
Change in expense associated with tax positions for current year			100				100				500
		$	1,895			$	1,851			$	2,176

		Year ended December 31,
		2022				2021				2020
Domestic		$	1,129			$	973			$	870
Foreign			766				878				1,306
Total		$	1,895			$	1,851			$	2,176

Domestic
Current taxes		$	-			$	-			$	(2	)
Taxes in respect of previous years			(20	)			37				-
Write off of prepaid and withholding taxes			1,149				936				872
Total Domestic		$	1,129			$	973			$	870

Foreign
Current taxes		$	391			$	334			$	515
Deferred taxes expense			-				420				97
Taxes in respect of previous years			36				85				-
Write off of prepaid and withholding taxes			239				(61	)			194
Change in expense associated with tax positions for current year			100				100				500
Total foreign		$	766			$	878			$	1,306
Total income tax expense (benefit)		$	1,895			$	1,851			$	2,176

Schedule of Deferred Income Taxes

		December 31,
		2022				2021
Deferred tax assets:
Operating and capital loss carryforwards		$	25,962			$	22,332
Research and development			10,260				9,161
Employee benefits			1,286				1,629
Intangible assets			77				179
Operating lease liabilities			1,178				1,898
Stock based compensation expenses			1,481				1,883
Prepaid and withholding taxes			5,702				5,662
Other temporary differences mainly relating to reserve and allowances			563				438
Deferred tax asset before valuation allowance			46,509				43,182
Valuation allowance			(41,917	)			(37,801	)
Deferred tax asset net of valuation allowance			4,592				5,381
Deferred tax liability:
Intangible assets			3,354				3,423
Operating lease right-of-use assets			1,239				1,958
Net deferred tax asset		$	-			$	-

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Publisher FASB
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-SubTopic 10
-Section 50
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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