Regulatory updates - Hong Kong
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
– B2G: e-Procurement System
– B2B: N/A
Mandatory Format:
– B2G: PDF, .doc, .docx, .xls and .xlsx
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: Public buyer behind the e-Procurement System
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
7 years
Archiving Abroad:
Allowed under conditions
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