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Hong Kong e-Invoicing

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Hong Kong has no mandatory e-invoicing. Electronic invoicing is voluntary for B2B, B2G and B2C, with registration on the e-procurement portal needed to send invoices to government. Paper or electronic formats are accepted provided records stay accessible, credible and legible.

Hong Kong e-Invoicing Overview

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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Implementation Timeline(1 events)

Key mandate dates. Select a date for detail, or show all updates below.

Mandatory electronic filing of Profits Tax returns (Phase 1)
1 April 2025
Tax return filing
First phase of mandatory electronic filing of Profits Tax return takes effect for 2025/26 assessment year onwards.

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Compliance Regime

CTC Model
Clearance
Post-audit framework; no pre-clearance required; IRD may review during Profits Tax Return verification
Network
Clearance
Standards
No specific format mandated, 7-year retention requirement by IRD

Record-keeping & Reporting

SAF-T
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

Technical Formats

Flexible format - paper or electronic acceptable
Must remain accessible, credible, and legible

Detailed exemptions, penalties and cross-border rules for Hong Kong are not yet published. The official sources have the latest detail.

Official Sources

  • ird.gov.hkOfficial site
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Related Countries

  • BahrainVoluntary
  • CambodiaVoluntary
  • JapanVoluntary
  • ThailandVoluntary

Frequently asked questions about e-Invoicing in Hong Kong

e-Invoicing is currently voluntary for B2B and voluntary for B2G transactions in Hong Kong.

B2B e-Invoicing in Hong Kong is voluntary. No mandatory e-invoicing requirements.

B2G e-Invoicing in Hong Kong is voluntary. Registration on e-procurement portal required for sending electronic invoices to government.

Hong Kong supports the following e-Invoice formats: Flexible format - paper or electronic acceptable, Must remain accessible, credible, and legible.

Hong Kong uses the following e-Invoicing standards: No specific format mandated, 7-year retention requirement by IRD.

Post-audit framework; no pre-clearance required; IRD may review during Profits Tax Return verification

B2C e-Invoicing in Hong Kong is voluntary. No mandatory B2C e-invoicing requirements. Businesses determine archival methods as long as records remain accessible and legible.