CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Innoviz Technologies Ltd. of our report dated March 12,
2024 relating to the financial statements, which appears in Innoviz Technologies Ltd.'s Annual Report on Form 20-F for the year ended December 31, 2023.
/s/ Kesselman & Kesselman
Certified Public Accountants (Isr.)
A member firm of PricewaterhouseCoopers International Limited
Tel Aviv, Israel
March 12, 2024