According to the indictment, Sara Netanyahu, along with a government employee, fraudulently obtained from the state more than $100,000 for hundreds of meals supplied by restaurants, bypassing regulations that prohibit the practice if a cook is employed at home.
Netanyahu denies any wrongdoing.
She was charged in June with fraud and breach of trust and of aggravated fraudulent receipt of goods. If convicted, Sara Netanyahu could face up to five years in prison.
Looking tense, Netanyahu made no comment to reporters who had packed the tiny courtroom. She sat on a bench behind her lawyers.