Invoicing guide
Invoicing in Hong Kong
No consumption tax — what to know before you send your first invoice.
Data as of 2026-07-19. Sources: www.fstb.gov.hk (opens in new tab), www.investhk.gov.hk (opens in new tab), www.ird.gov.hk (opens in new tab), www.elegislation.gov.hk (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Hong Kong levies no VAT, GST, or general sales/consumption tax. There is no tax layer to add to an invoice — a single price is shown, with no tax line.
Tax registration number
The tax registration number for Hong Kong is labelled Business Registration Number (BRN) on an Ochre invoice.
Format: 8 digits.
Rates
Hong Kong levies no VAT, GST, or general sales/consumption tax (No consumption tax).
Price display
Ochre's default for Hong Kong is tax-exclusive pricing on a line item.
Rounding
Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.
Mandatory invoice fields
No specific invoice fields are mandated by statute for ordinary commerce — sequential numbering and clear dating remain good practice.
Fiscal year & dates
The fiscal year starts April 1. Dates print in DD/MM/YYYY order.
Currency
HKD (HK$), shown to 2 decimal places.
E-invoicing
No government e-invoicing or real-time-reporting mandate identified for Hong Kong. Treated as 'not found', not exhaustively confirmed absent.