Document format and locale facts for Hong Kong SAR China

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: zh-Hant, en.

Selected national claims reviewed

Document vocabulary and checks

Hong Kong's no-sales-tax/VAT position, absence of a general VAT-invoice schema in that context, English or Chinese business-record language, invoice/receipt record scope, at-least-seven-year retention and BRN/UBI guidance are reviewed. Customs, sector, consumer and contract documents, identifier validation, registration, regulated submission and transaction-specific profits-tax treatment remain separate checks.

Evidence snapshot: 3 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: Tax. Business identifier labels: Business Registration Number / Unique Business Identifier.

• Guidance: Hong Kong has no sales tax or VAT, so the reviewed sources do not impose a general VAT-invoice number or VAT-field schema on an ordinary commercial invoice. Keep enough invoice and receipt detail to support the business transaction and accounting records; sector, customs, consumer and contract rules can add requirements.Evidence HK_IRD_RECORD_KEEPING, HK_INVESTHK_SETUP · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: Business records may be kept in English or Chinese and should include invoices and receipts. The Inland Revenue Department generally requires business records to be retained for at least seven years after the transaction, act or operation to which they relate, subject to stated exceptions and permissions.Evidence HK_IRD_RECORD_KEEPING · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: The first eight digits of the Business Registration Number are used as the Unique Business Identifier for business entities. This local document does not validate a BRN/UBI or register a business.Evidence HK_IRD_BRN_UBI · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.