The Inland Revenue Ordinance (Cap. 112) is Hong Kong's primary direct tax law, which enforces a low-rate territorial system that only taxes profits, salaries, and property income sourced directly within the region while levying no capital gains, dividend, or sales taxes. Read more

The Business Registration Ordinance (Cap. 310) mandates that anyone operating a commercial activity or trade in Hong Kong must register their business within one month of starting operations, regulating the integration of this process with company incorporation alongside the collection of fees and enforcement of compliance. Read more

The Consumer Goods Safety Ordinance (Cap. 456) legally requires suppliers to ensure general consumer goods are safe and empowers authorities to enforce compliance through product recalls and penalties. Read more

The Trade Descriptions Ordinance protects consumers and ensures fair market competition in Hong Kong by criminalizing false product descriptions, unfair sales tactics, and trademark counterfeiting under penalty of heavy fines and imprisonment. Read more

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties, and store registration in the system of Hong Kong. Read more

E-invoicing in Hong Kong is voluntary and requires no government pre-approval. B2B invoices can use standard formats like PDF with buyer consent, while B2G invoices must be submitted via the government portal in XML/ZIP format. Digital signatures are optional, but all invoices must be archived for seven years. Read more