Covered by Complyance
Hong Kong flag

Hong Kong

Asia-Pacific

E-invoicing

Status
Not required
Format
e‑Procurement system accepts XML data via Web form or ZIP file upload; alternatively PDF, DOC(X), XLS(X) accepted in some cases.
Infrastructure
Government e‑procurement portal required; no dedicated Peppol or national infrastructure.
Model
Post‑audit model; no real-time clearance, just record‑keeping compliance.

E-reporting

Status
No specific e‑reporting mandate beyond regular audit compliance. VAT/GST not applicable in Hong Kong, but tax invoices retained.
Format
No daily or transaction-level reporting required.
Scope & deadline
Standard accounting records must be preserved for seven years.

More info

Tax authority
Inland Revenue Department (IRD).
Archiving period
At least 7 years; electronic or paper storage acceptable if authenticity, integrity, legibility maintained.
E-signature
Not mandatory, but qualified electronic signatures under the Electronic Transactions Ordinance are recognized.
Regulation
Governed under Cap. 553 (ETO) and Cap. 112 (IRO).

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