Covered by Complyance
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
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.
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).
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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