E-invoicing in Hong Kong
Hong Kong does not mandate electronic invoicing, but allows it under existing law. Businesses may issue e-invoices with mutual consent and must follow recordkeeping rules under the Electronic Transactions Ordinance and Inland Revenue Ordinance.
- Overall mandate status
- Not confirmed
- Tax authority
- Inland Revenue Department (IRD).
- Last updated
- 29 Jul 2025Taken from government sites
Requirements at a glance
Country overview
Hong Kong does not mandate electronic invoicing, but allows it under existing law. Businesses may issue e-invoices with mutual consent and must follow recordkeeping rules under the Electronic Transactions Ordinance and Inland Revenue Ordinance. B2G transactions require use of the government e‑procurement portal.
Legal basis
- Legislation
- Governed under Cap. 553 (ETO) and Cap. 112 (IRO).
- Authority
- Inland Revenue Department (IRD).
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
Technical requirements
Latest updates for Hong Kong
Related countries
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