The Business Registration certificate: display, renewal and changes

Updated 29 October 2026 · by LAULEGA LIMITED, licensed TCSP (TC000573)

Business registration is run by the Business Registration Office of the Inland Revenue Department under the Business Registration Ordinance (Cap. 310). It's separate from the Companies Registry, though the two talk to each other, as you'll see below. This guide covers the certificate itself. For the fee and levy, and anything to do with tax, see Certanta's Hong Kong guides.

How a company gets its certificate

Every person carrying on a business in Hong Kong must apply to register it (s.5(1)). A sole proprietor or partnership applies within one month of starting (s.5(2)). A company does it as part of incorporation: the fee and levy are paid with the incorporation documents, and on incorporation the company is treated as having applied (s.5A). The certificate is issued once the business is registered (s.6).

One year or three

A certificate is valid until the expiry date printed on it: normally one year from the commencement date, or three years if you elect for that (s.6(5A)). You can elect in the application, if it's made within a year of starting, or by writing to the Commissioner at least one month before the current certificate expires (s.6(5C)). The election for the next certificate can't be withdrawn once made.

Renewal: watch for the notice, and for its absence

Renewal doesn't need an application. Before the certificate expires, the Commissioner sends a notice calling for the fee and levy, with a payment date no earlier than the day after expiry (s.7(1)). Pay it, and the new certificate follows.

That makes the renewal notice one of the letters you can't afford to lose. If your company's post goes to a virtual office, make sure the provider scans government mail to you as it arrives (see what a virtual office should include). Pay late, and the Commissioner may add a penalty to the fee and levy (s.11).

Display: at the place of business, which includes the registered office

A valid certificate must be displayed at the place of business it relates to, and a branch certificate at its branch (s.12). If the certificate was issued electronically, a printed copy is displayed instead (s.12(3)).

For a company incorporated in Hong Kong, "place of business" includes its registered office (s.2). So a company whose only Hong Kong presence is a virtual office displays its certificate there, and the provider should know how it handles that. Inspectors may enter premises where they believe a business is carried on, to check compliance (s.13). For how the registered office relates to your other addresses, see our guide to your company's addresses.

Changes: one month, but one filing can cover two offices

Any change in the particulars of a registered business must be notified to the Commissioner in writing within one month (s.8(1), and s.8(1A)(b) for companies that registered at incorporation).

Two changes are handled for you. When a company files a change of registered office with the Companies Registry (Form NR1, under s.658(3) of the Companies Ordinance) or a change of company name, the Registrar must pass the particulars to the Commissioner. The company is then treated as having notified the change for business registration purposes (s.8(2B)). So for a change of registered office or a change of name, the Registry filing does both jobs. Other changes to your registered particulars still need their own written notice to the Business Registration Office.

Branches

If the business is also carried on at a branch, a separate branch registration is due within one month of starting there (s.5(3), (4)). A branch certificate normally shares the expiry date of the main certificate (s.6(5B)). Opening a shop, a showroom or a staffed office in Hong Kong is the usual trigger; if you're unsure whether something counts, ask the Business Registration Office or your adviser.

Stopping the business

When a business ceases, notify the Commissioner in writing within one month (s.8(2)). Fees and levy that had already fallen due stay payable, and fees paid aren't refunded (s.7(5)). For a company, ceasing to trade is only the first step; closing the company itself is a Companies Registry process (see 818HI's guide to deregistering a Hong Kong company).

Checking someone else's registration

Anyone can ask the Commissioner, for a fee, for a certified copy of a valid certificate or an extract of information on the register (s.19), or an uncertified extract (s.19A). The stated purpose is to let anyone check whether a business is registered and its particulars (s.19B). It's a quick check on a new supplier or customer.

All the deadlines in one place

What happens if you get it wrong

Failing to apply, to pay, to report a missing renewal notice, to notify a change or to display the certificate are all offences, each punishable by a fine at level 2 (HK$5,000 under Cap. 221 Sch. 8) and imprisonment for one year (s.15(1)). On conviction for some of them, the magistrate also orders payment of the fees and levy that would have been payable over the previous six years (s.15(2)).

Frequently asked questions

This guide summarises the Business Registration Ordinance (Cap. 310) and Schedule 8 of the Criminal Procedure Ordinance (Cap. 221) as published on e-Legislation on 29 October 2026. It doesn't cover the business registration fee or levy. It is general information, not legal or tax advice; for your own facts, ask your adviser. Written and reviewed by LAULEGA LIMITED, a licensed trust or company service provider (TCSP licence TC000573).