In this work we present a combined experimental and theoretical study of K-shell ionization by electrons with energies close to the threshold. The ionization cross sections of the K shells of Te, Ta, and Bi atoms have been measured up to 100 keV with uncertainties ranging from 4% to 8%. In turn, calculations have been done using the subconfiguration average distorted-wave (SCADW) method, which includes the full two-body retarded electromagnetic interaction between the projectile and target electrons. The predictions of the SCADW method are in good agreement with the experimental data. In contrast, theoretical cross sections based on first-order perturbation theory where the transverse interaction is computed with plane waves instead of distorted waves underestimate the SCADW values as well as the experimental data. The difference between the two investigated ab initio formalisms grows with atomic number, being 3% for Te, 15% for Ta, and 25% for Bi. An additional comparison of both theoretical approaches with recent measurements for Au K supports the conclusion that the SCADW method reproduces well the experimental K-shell ionization cross section of atoms with intermediate to large Z near the threshold.Funda????o de Amparo ?? Pesquisa do Estado de S??o Paulo (FAPESP)Conselho Nacional de Desenvolvimento Cient??fico e Tecnol??gico (CNPq)FAPESP: 15/14530-7CNPq: 131658/2014-0; INCT-FNA 464898/2014-5