Invoicing mainland China and EU customers from Hong Kong
Choose a currency, record the exchange rate and let the buyer's country set its own rules.
Hong Kong sellers often bill buyers in mainland China or the EU. Hong Kong adds no VAT to the invoice. The buyer's country may have its own rules on import tax, withholding or invoice format. Agree the currency in the contract. If you invoice in a currency other than HKD, record the exchange rate you used.
- Agree the invoice currency in the contract: HKD, USD, RMB or EUR.
- Record the exchange rate used to convert to HKD for your books.
- The buyer's authority may ask for a local invoice or tax form. Ask the buyer.
- Hong Kong charges no VAT on the invoice, and your buyer's country may charge its own tax.
How it works
Write the currency and amount on each line.
Add the exchange rate and date if you also show HKD.
Show clear payment details: bank name, account name and SWIFT code.
Ask the buyer which extra documents they need.
Keep the invoice and proof of payment for 7 years.
Legal framework
- Inland Revenue Ordinance (Cap. 112), section 51C — business records.
- HKMA: Linked Exchange Rate System (hkma.gov.hk).
Frequently asked questions
Should I invoice in HKD or USD?
Either can work. Choose one in the contract. The HKD has been pegged to the USD under the Linked Exchange Rate System.
Does my mainland buyer need a special invoice?
This can depend on the buyer's tax office. Ask the buyer or an adviser in that country.
Can 4invoices show a foreign currency?
Yes. 4invoices supports any currency with an exchange rate. 4invoices creates invoices with a tax rate per line, supports any currency with an exchange rate, and downloads a PDF. It does not connect to the Inland Revenue Department, file returns or keep legally validated archives. The 6-month free trial needs no card.