e-Invoice.app
Hong Kong

Hong Kong e-Invoicing

Updated 30 August 2025

B2B
voluntary
No mandatory e-invoicing requirements.
B2G
voluntary
Registration on e-procurement portal required for sending electronic invoices to government.
B2C
voluntary
No mandatory B2C e-invoicing requirements. Businesses determine archival methods as long as records remain accessible and legible.

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View Hong Kong's e-invoicing regulatory compliance information.

No specific format mandated
7-year retention requirement by IRD
Flexible format - paper or electronic acceptable
Must remain accessible, credible, and legible
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Access Hong Kong's No specific format mandated, 7-year retention requirement by IRD standards, Flexible format - paper or electronic acceptable, Must remain accessible, credible, and legible format specifications, and clearance model details.

N/A
No SAF-T implementation; Hong Kong uses post-audit framework with mandatory electronic filing of Profits Tax returns from 2025/26 assessment year

Access detailed regulatory announcements and implementation guidance.

Mandatory electronic filing of Profits Tax returns (Phase 1)
1 April 2025
Tax return filing
Details available after sign in
Last updated: 30 August 2025
Official Source