Hong Kong

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 104 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

2 taxes at rates of 0

not_subject

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

no periodic return declared

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

no declaration to be due

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

no declaration to deposit

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

No Hong Kong statute obliges a business to issue or to accept an electronic invoice, and no Peppol Authority is listed for Hong Kong (OpenPeppol, list of Peppol Authorities, consulted 2026-09-21): unlike Singapore's InvoiceNow or Australia and New Zealand's PINT A-NZ, Hong Kong has not joined the network. `profile`, `party_scheme` and `vat_scheme` are therefore null and not merely unresearched: there is no domestic profile to name and no VAT identifier for a scheme to carry, since Hong Kong levies no value added tax and a party is addressed, where it is addressed at all, by its Business Registration Number under the Business Registration Ordinance (Cap. 310) — a number this pack's chart carries as an invoice mention and not as an e-invoicing party scheme, which is a different claim from the one a Peppol pack makes.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable no account named
• receivable no account named

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• HK-SME-FRS-SFP — 22 lines
• HK-SME-FRS-IS — 7 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

10 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-21

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.1.0 — published 2026-09-21

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from