Hong Kong SAR China
HKHong Kong runs its own tax system, separate from mainland China, with no VAT or GST among its revenue sources. Invoices matter mainly as profits tax records, and the government’s e-Procurement System accepts electronic invoices for smaller purchases.
Guide reviewed .
Invoicing and electronic documents
Inland Revenue Department
Administers profits tax, salaries tax, property tax, stamp duty and other direct taxes under the Inland Revenue Ordinance. Its guidance prescribes record keeping, not an invoice format.
Tax returns; no invoice format prescribed · Official source: Inland Revenue Department · profits tax
e-Procurement System
Lets suppliers and participating bureaux and departments trade electronically on departmental purchases. Suppliers receive quotation invitations and purchase orders and submit electronic invoices against those orders. It is a government portal, not a Peppol network.
Online invoice form or XML invoice files uploaded as ZIP; purchase orders exportable as UBL 2.0 XML · Official source: GovHK · e-Procurement System user manual, invoices
Government supplier payments
For procurement exercises invited from 1 June 2025, the government pays suppliers electronically only, including through the Faster Payment System, and no longer offers cheques.
Electronic payment · Official source: Government Logistics Department · procurement and electronic payment to suppliers
Hong Kong has no VAT-style invoice rules, and the sources reviewed set no e-invoicing obligation. Mainland China’s fapiao and fully digitalised e-invoice rules do not apply here. The legal duty that touches invoices is record keeping: keep sales and purchase invoices for at least 7 years, as the Inland Revenue Department requires.
For government work, find out whether the buying department takes part in the e-Procurement Programme. If it does, enrolled suppliers can invoice against purchase orders online. Peppol can be used with private trading partners by agreement, but the government sources reviewed do not mention it.
Legal guide
B2B · business invoices
No e-invoicing obligation found in the sources reviewedThe Inland Revenue Department’s business guidance covers profits tax and record keeping. It sets no electronic invoice format, network or reporting duty. Profits tax applies only to profits arising in or derived from Hong Kong.
Official source: Inland Revenue Department · profits taxIndirect taxes
No VAT or GST in the government’s list of revenue sourcesHong Kong is a free port and levies no import tariffs. Excise duties apply only to tobacco, liquor above 30 per cent alcohol, methyl alcohol and some fuels. Other revenues include rates, betting duty, a 3 per cent hotel accommodation tax and stamp duty.
Official source: GovHK · Hong Kong fact sheet on public finance (May 2026)Business records
MandatoryUnder section 51C of the Inland Revenue Ordinance, anyone carrying on a business in Hong Kong must keep sufficient records of income and expenditure in English or Chinese, including invoices and receipts, for at least 7 years. Failure without reasonable excuse can be fined up to HK$100,000.
Official source: Inland Revenue Department · record keepingB2G · invoices to government departments
Electronic invoicing available; no obligation found in the sources reviewedThe e-Procurement Programme covers departmental purchases of goods and non-construction services up to HK$1.35 million and consultancy services up to HK$3 million. Enrolled suppliers can submit electronic invoices. The system also tracks paper invoices sent by post.
Official source: GovHK · e-Procurement Programme overview
Timeline
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Hotel accommodation tax
A 3 per cent tax on hotel and guesthouse accommodation charges took effect. It is a consumption tax on one sector, not a general VAT.
Official source: GovHK · Hong Kong fact sheet on public finance (May 2026) -
Electronic payment to government suppliers
For procurement exercises invited from this date, departments pay suppliers by electronic means only.
Official source: Government Logistics Department · procurement and electronic payment to suppliers
Peppol in Hong Kong SAR China
- Directory participants
- 95
- Document families
- 10
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 72 participants
- 72 participants
- ApplicationResponse48 participants
- 41 participants
- 15 participants
- 15 participants
- 15 participants
- CrossIndustryInvoice5 participants
- CrossDomainAcknowledgementAndResponse1 participant
- unknown1 participant
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.