Electronic Invoicing in Hong Kong
Is e-invoicing mandatory in Hong Kong ?
E-invoicing is not mandatory in Hong Kong.
Who is affected?
For certain B2G scenarios (e.g. consultancy services under HKD 3,000,000), e-invoicing is possible (but not mandatory) through an online e-procurement portal.
Compliance requirements
B2G: N/A.
B2B: N/A.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines.
Standards & Platforms
Platform
A voluntary e-procurement portal for B2G invoice submission is available.
What formats are required in Hong Kong?
N/A.
Archiving in Hong Kong
What are the archiving requirements in Hong Kong ?
Invoices in Hong Kong must be archived for at least seven years, while retaining requirements such as accessibility and integrity.
Legal invoice:
- For suppliers: The legal invoice is the invoice sent to the recipient in the format the recipient receives.
- For buyers:The legal invoice is the invoice received from the supplier in the format the supplier originally sent it.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Engage with stakeholders - Invoice senders and receivers should communicate with their customers and suppliers to explore electronic invoicing options. This can drive cost reduction, increased automation, and improved collaboration.
- Archive invoices - Retain business transaction documents, including invoices, for seven years to comply with Hong Kong regulations.
Hong Kong E-Invoicing and Archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Optional | - |
| B2B | Optional | - |
Supplier requirement: Suppliers may choose to send invoices in the format agreed upon with the buyer.
Buyer requirement: Buyers may choose to receive invoices in the format agreed upon with the supplier.
Archiving requirement: All invoices must be archived in compliance with Hong Kong regulations, requiring retention for a seven year period
