Business Registration Number Hong Kong Guide

If you operate a business in Hong Kong, you must obtain a Business Registration Number (BRN) and keep your Business Registration Certificate valid. This guide explains what the BRN is, who needs it, how the UBI update changed company identifiers, and how to verify a BRN when you do not have the certificate on hand.

What Is a Business Registration Number (BRN)?

A Business Registration Number (BRN) is an 8-digit identifier issued under the Business Registration Ordinance (Cap. 310) to businesses carrying on business in Hong Kong. In general, businesses must apply for business registration within 1 month of commencement, unless an exemption applies.

The BRN is issued by the Business Registration Office of the Inland Revenue Department (IRD) once registration is completed. It is the IRD’s primary reference number for identifying your business in tax filings and official correspondence.

Your BRN is shown on the Business Registration Certificate and is typically the first 8 digits of the certificate number. Following the UBI implementation, the BRN is also used as the identifier for Companies Registry purposes. 

Under Hong Kong law, businesses must display their Business Registration Certificate at their registered business address. If your Business Registration Certificate is issued electronically, you should print and display it at the place of business to meet the display requirement under IRD practice guidance. This applies to Hong Kong incorporated companies, non-Hong Kong companies with local operations, and foreign entities that establish a branch, subsidiary, or representative office in Hong Kong.

Failing to register for a BRN on time or failing to display the certificate properly may result in penalties, making early registration a critical compliance step when setting up a business in Hong Kong.

Unique Business Identifier (UBI) Explained

A Unique Business Identifier (UBI) is a government-designated reference number used to consistently identify the same business entity across public systems. In Hong Kong, the UBI framework was fully implemented on 27 December 2023, under which the Business Registration Number (BRN) was adopted as the unified identifier for companies and entities administered by the Companies Registry, replacing the former Company Registration Number.

Under this system, the first 8 digits of the Business Registration Certificate number serve as the UBI. This allows a single identifier to be used across government departments, reducing duplication and improving the accuracy of official records.

The BRN is issued by the Business Registration Office of the Inland Revenue Department (IRD) and has long been used for tax administration and business identification. By adopting the BRN as the UBI, Hong Kong has standardised how businesses are identified for incorporation, tax, and regulatory purposes, streamlining administrative processes and improving data consistency across government platforms.

December 2023 Update: BRN, UBI, and TIN Alignment

Effective 27 December 2023, Hong Kong formally aligned its identification systems by designating the Business Registration Number as the Unique Business Identifier. From this date onward:

• BRN = UBI for companies and registered business entities
• The BRN also serves as the Tax Identification Number (TIN)

In practice, the BRN is the number most businesses quote in IRD tax filings and correspondence, and under UBI it is also used as the identifier for Companies Registry purposes.

Practical Implications for Businesses

For business owners, this change simplifies compliance and day-to-day administration. Companies now use one number when filing profits tax returns, submitting statutory forms, opening bank accounts, and communicating with government authorities. It also reduces the risk of mismatched records caused by using multiple identifiers for the same entity.

From a compliance perspective, businesses should ensure that their BRN is quoted consistently on all official documents and filings. As the BRN now functions as both the UBI and TIN, accurate usage is essential for tax reporting, regulatory submissions, and ongoing corporate administration in Hong Kong.

Who Needs a Business Registration Number in Hong Kong?

In Hong Kong, any person or entity carrying on business for profit is generally required to register with the Inland Revenue Department and obtain a Business Registration Number (BRN). The requirement applies regardless of whether the business operates physically, online, or is actively trading at the time of registration.

Businesses Required to Register for a BRN

The following business types must obtain a BRN under the Business Registration Ordinance:

• Hong Kong incorporated companies, including private and public limited companies
  
• Non-Hong Kong companies that establish a branch, subsidiary, representative office, or liaison office in Hong Kong
  
• Foreign companies renting or leasing office premises in Hong Kong, even if they do not actively trade
  
• Sole proprietorships and partnerships carrying on any trade, profession, or commercial activity for profit
  
• Businesses operating online or remotely where profits are derived from activities carried out in Hong Kong
  
• Clubs and organisations that operate member facilities, recreational services, or exclusive premises
  
• Funds and entities registered or re-domiciled in Hong Kong under applicable ordinances, regardless of trading status

In practice, if your activities involve trade, commerce, or services intended to generate income in Hong Kong, a BRN is required.

Businesses and Activities Exempt from BRN

Certain activities are exempt from business registration, provided they meet specific conditions:

• Approved charitable institutions
  
• Agriculture, market gardening, livestock breeding, or fishing businesses, excluding companies incorporated in or required to register under the Companies Ordinance
  
• Bootblack (shoe-shining) businesses
  
• Licensed hawkers operating outdoors under the Hawker Regulation, where the business is not conducted inside a building
  
• Individuals holding office or employment only, without carrying on any business activity

These exemptions are narrowly defined. Businesses that fall outside these categories, or that change their activities over time, may still be required to register. Where there is uncertainty, obtaining professional guidance helps ensure ongoing compliance with Hong Kong’s business registration requirements.

Why Is a Business Registration Number Important?

A Business Registration Number (BRN) plays a central role in Hong Kong’s business and tax administration framework. While a BRN is not a business licence or permit, it functions as your company’s Tax Identification Number (TIN) and is used by the Inland Revenue Department (IRD) to identify your business in all tax-related and statutory matters.

Without a valid BRN, a business cannot properly meet its filing obligations or carry out many essential commercial activities in Hong Kong.

Key Benefits of Having a Business Registration Number

1. Essential for tax filings and IRD correspondence

Your BRN must be quoted when filing profits tax returns, employer’s returns, and other statutory submissions to the IRD. It is also used in all official correspondence with the tax authorities, ensuring your filings are correctly matched to your business records.

2. Required for opening business bank accounts

Banks and financial institutions in Hong Kong require a valid BRN as part of their due diligence process. The BRN is needed to open business bank accounts and to support ongoing financial activities such as loans, payment services, and corporate transactions.

3. Necessary for contracts and commercial agreements

A BRN is commonly included in contracts, service agreements, and commercial documents. Using the correct registration number helps confirm the legal existence of your business and supports enforceability in business dealings.

4. Required for licences, permits, and government filings

When applying for industry-specific licences, permits, or submitting documents to government departments, the BRN serves as the primary reference number. This allows authorities to verify your business details efficiently without additional follow-up.

5. Improves compliance, credibility, and administration

Because the BRN is a unique eight-digit identifier assigned only to your business, it helps distinguish your company from others with similar names. Consistent use of the BRN simplifies record-keeping, reduces administrative errors, and enhances your credibility with regulators, banks, and business partners.

Format and Details of a Business Registration Number

A Business Registration Number (BRN) in Hong Kong follows a standardised format that allows government authorities and third parties to identify a business quickly and accurately.

BRN Format

The BRN is an eight-digit numerical number. It contains numbers only, with no letters or special characters. This consistent format applies to all registered businesses, regardless of their legal structure or industry.

You can find your BRN printed on the Business Registration Certificate issued by the Inland Revenue Department. The number is usually displayed under the heading “Certificate No.”, typically near the lower section of the certificate.

Information Shown on the Business Registration Certificate

In addition to the BRN, the Business Registration Certificate includes key information about your business, such as:

• Business name and nature of business
• Registered business address
• Date of commencement of business operations
• Validity period of the certificate, including the issue date and expiry date
• Whether the business is operated by an individual or a partnership

Following the December 2023 update, the BRN is also displayed as the Unique Business Identifier (UBI) and serves as the company’s Tax Identification Number (TIN). This ensures a single reference number is used across tax, incorporation, and regulatory records.

Information Not Shown on the Certificate

The Business Registration Certificate does not display details of the business owner, proprietor, or partners. If ownership or partnership information is required, an official excerpt from the business register must be obtained separately through the appropriate government channels.

Understanding where to locate your BRN and what information the certificate includes helps ensure accurate filings, smooth bank account applications, and ongoing compliance with Hong Kong’s business registration requirements.

Business Registration Number vs Company Registration Number (BRN vs CRN)

In Hong Kong, businesses have historically been identified using two different reference numbers: the Business Registration Number (BRN) and the Company Registration Number (CRN). While both numbers were once used concurrently, they served different legal and administrative purposes and were issued by different authorities.

The BRN is issued by the Inland Revenue Department (IRD) under the Business Registration Ordinance. It applies to all profit-generating businesses, including limited companies, sole proprietorships, and partnerships, and is primarily used for tax and business registration purposes.

The CRN, on the other hand, was issued by the Companies Registry to companies incorporated or registered under the Companies Ordinance. It functioned as a company’s legal identity number for corporate filings and statutory records.

Since 27 December 2023, the Companies Registry adopted the BRN (first 8 digits of the BRC number) as the identification number for companies/entities under its administration, replacing the former Company Registration Number. Older documents may still display the former number, but current identification relies on the UBI arrangement. 

BRN vs CRN Comparison

Practical Examples of When Each Number Is Required

• BRN: Filing profits tax returns, opening a business bank account, applying for licences, signing commercial agreements, and dealing with government authorities
  
• CRN: Referenced mainly in historical corporate records and older statutory documents for companies incorporated before the UBI implementation

For most businesses today, the BRN is the single most important identifier to manage. It now covers tax, incorporation, and regulatory identification, simplifying compliance and reducing administrative complexity under Hong Kong’s updated business registration framework.

Read: Business Registration Number Vs. Company Registration Number in Hong Kong

Documents Required to Apply for a Business Registration Number

To obtain a Business Registration Number (BRN) in Hong Kong, businesses must submit the relevant documents to the Business Registration Office of the Inland Revenue Department (IRD). The documentation and fees required depend on the type of business entity and whether the registration is for a one-year or three-year Business Registration Certificate.

Required Documents and Fees by Business Type

The table below summarises the key documents and applicable fees to enhance clarity and readability.

For limited companies, business registration is typically completed through the one-stop company incorporation service, where incorporation with the Companies Registry and business registration with the IRD are processed together.

Sole proprietors and partnerships must submit proof of identity along with the required application forms. The exact fee payable depends on whether a one-year or three-year Business Registration Certificate is selected.

Ensuring the correct forms and documents are submitted at the outset helps avoid delays and ensures timely issuance of the Business Registration Certificate and BRN.

How to Apply for a Business Registration Number in Hong Kong

Applying for a Business Registration Number (BRN) is a mandatory step for businesses operating in Hong Kong. The application method depends on your business structure and whether registration is completed at the time of incorporation or after business activities have commenced.

One-Stop Company Incorporation and Business Registration

Companies incorporated or registered under the Companies Ordinance (Cap. 622) can apply for a BRN through the One-Stop Company and Business Registration Service. This joint system, operated by the Companies Registry and the Inland Revenue Department (IRD), allows businesses to complete company incorporation and business registration in a single application.

Applications can be submitted:

• Online via the Companies Registry e-Registry portal
• In person by submitting hard copy documents at the Companies Registry

Once approved, the Companies Registry issues both the Certificate of Incorporation or Certificate of Registration for non-Hong Kong companies and the Business Registration Certificate, which contains the BRN. These documents are commonly required when opening a business bank account in Hong Kong.

This one-stop service is available only to incorporated companies. Sole proprietorships, partnerships, unincorporated bodies, and branch offices must apply directly to the IRD.

Applying After Business Commencement

Businesses that are not eligible for the one-stop service must apply directly to the Business Registration Office of the IRD. This applies to:

• Sole proprietorships
• Partnerships
• Unincorporated bodies
• Branch, subsidiary, or representative offices of non-Hong Kong companies

Applications must be submitted within one month of commencing business operations. Depending on the business type, applicants may be required to complete the relevant business registration form and submit supporting documents, such as proof of identity for sole proprietors or a Certificate of Incorporation for limited companies.

Online vs In-Person Application Options

Direct applications to the IRD can be made through the following channels:

• Online via the GovHK or IRD e-Tax portal
• By post to the Business Registration Office
• In person at the Business Registration Office, where advance appointment booking is recommended

The Business Registration Certificate will be issued through the same channel used for submission. Online applications receive an electronic certificate, while postal and in-person applications result in a physical certificate.

Timeline and Key Compliance Reminders

Processing times are generally short, provided all documents are complete and accurate. However, businesses should not delay submission, as registration must be completed within 30 days of starting operations. Late applications may result in penalties and additional fees.

For business owners who prefer a streamlined process, an authorised corporate service provider can handle the application and liaise with the relevant authorities on their behalf, helping ensure timely and compliant registration.

What Happens If You Operate Without a BRN?

Operating a business in Hong Kong without a Business Registration Number (BRN) is a breach of the Business Registration Ordinance (Cap. 310). Any person or entity carrying on business activities must apply for business registration within one month of commencing operations. Failure to do so is treated as a legal offence.

Legal Consequences Under the Business Registration Ordinance

A business that operates without a valid BRN is considered unregistered and non-compliant. This means the business does not have a recognised tax identification number and is not properly recorded with the Inland Revenue Department. As a result, enforcement action may be taken by the authorities.

If you operate without registering, you may face enforcement action under the Business Registration Ordinance (Cap. 310), and late registration can trigger backdated fees depending on circumstances. Always regularise registration early to avoid compounding costs and penalties.

Maximum Fines and Imprisonment

Under the Ordinance, operating without a BRN may result in:

A fine up to HK$5,000 and imprisonment up to 1 year may apply for breaches under Cap. 310.

These penalties apply regardless of whether the business is actively generating income or has only recently commenced operations.

Late Registration Penalties and Backdated Fees

If a business applies for registration more than 12 months after starting operations, the Inland Revenue Department may require payment of:

• The current year’s business registration fee and levy
• All outstanding business registration fees and levies for previous years during which the business was operating without registration

This can significantly increase the total amount payable, especially for businesses that delay registration for extended periods.

Simplified Example of Back-Payment Calculation

For example, if a business commenced operations in October 2021 but only applied for business registration in March 2024, it may be required to pay business registration fees for:

• The current registration year, and
• Each previous year in which the business operated without a BRN

Even where the business was inactive or generated limited income, backdated fees may still apply. To avoid penalties, additional costs, and potential legal action, businesses should ensure timely registration and maintain an active Business Registration Certificate at all times.

How to Cancel Your Business Registration Number

If you cease operating your business in Hong Kong, you are required to notify the Inland Revenue Department (IRD) and cancel your Business Registration Certificate, which effectively cancels your Business Registration Number (BRN). This obligation applies whether the business stops trading permanently or temporarily ceases operations.

Failing to cancel your business registration may result in continued liability for business registration fees and potential enforcement action by the authorities.

When Cancellation Is Required

You should apply to cancel your BRN when:

• Your business has ceased operations in Hong Kong
• A sole proprietorship or partnership is closed or dissolved
• A non-Hong Kong company closes its branch or representative office in Hong Kong

The cancellation should be submitted as soon as possible after business activities end.

Methods to Cancel a Business Registration Number

The IRD provides two accepted methods for cancelling a Business Registration Certificate:

1. Submit Form IRC 3113
Businesses may complete and submit Form IRC 3113 to formally notify the IRD of the cessation of business. This is the standard form used to cancel business registration.

2. Submit Written Notification to the IRD
Alternatively, businesses may send a written notice to the IRD. The letter must clearly state:

• The business name and address
• The Business Registration Number (BRN)
• The date the business ceased operations

Providing complete and accurate information helps ensure the cancellation is processed without delay.

Risks of Failing to Cancel Your BRN Properly

If a business fails to cancel its BRN after ceasing operations, the IRD may continue to treat the business as active. This can lead to:

• Ongoing business registration fees and levies
• Potential fines or imprisonment under the Business Registration Ordinance
• Unnecessary tax filings or compliance follow-ups

To avoid these risks, businesses should ensure their BRN is properly cancelled once operations end and retain confirmation of cancellation for future reference.

How to Search for a Business Registration Number

In some situations, you may need to search for a Business Registration Number (BRN) rather than refer to the original Business Registration Certificate. This is common when the certificate is unavailable, when conducting basic due diligence, or when verifying registration details for administrative or compliance purposes.

When a BRN Search Is Needed

A BRN search may be required if:

• You have misplaced your Business Registration Certificate
• You need to verify a business’s registration status
• You are conducting internal compliance checks or record updates
• You are confirming details before engaging with a third party

In these cases, the IRD’s online enquiry service provides a convenient solution.

Using the IRD e-Tax Business Registration Enquiry

The Inland Revenue Department (IRD) offers an online Business Registration Number Enquiry through its e-Tax services. This public search function allows users to retrieve a BRN using basic business details, without requiring login credentials.

Step-by-Step BRN Search Process

The search process is straightforward and typically completed online:

Step 1: Review the Personal Information Collection Statement (PICS) and the Important Notes displayed on the system.
Step 2: Select the service option for Business Registration Number Enquiry.
Step 3: Enter the full English or Chinese business name and select the relevant business address area.

If multiple records appear, select the correct entry to proceed.

Once completed, the Business Registration Number will be displayed. If you only need the BRN, there is no requirement to continue with additional steps.

Information Required for the Search

To conduct a BRN search, you will generally need:

• The full registered business name in English or Chinese
• The location or district of the business address

Providing accurate details improves the likelihood of retrieving the correct record.

Expected Processing Time

Results are typically displayed immediately once the correct record is selected, but timing depends on how many matching records appear and whether you have the exact registered name and address district.

Conclusion

The Business Registration Number, now aligned with the Unique Business Identifier system, is essential for operating legally in Hong Kong. It underpins tax compliance, banking, licensing, and official filings, making timely registration a legal and practical necessity for all profit-generating businesses. To avoid penalties and administrative issues, businesses should ensure they register within the required timeframe, renew their Business Registration Certificate before expiry, and formally cancel the registration when operations cease. Staying proactive with these obligations helps maintain compliance and supports smooth, uninterrupted business operations.

How FastLane Group Can Help 

FastLane Group provides professional support for Hong Kong company incorporation and business registration, handling documentation and filings with the Inland Revenue Department and Companies Registry to ensure timely and accurate compliance. As a licensed Hong Kong company secretary service provider, we also support ongoing statutory obligations, including annual returns, resolutions, and maintenance of statutory registers, helping businesses stay compliant while focusing on their core operations. Contact us today for a consultation!

Frequently Asked Questions (FAQs)

1. Does Hong Kong issue a separate Tax Identification Number (TIN)?
No. Hong Kong does not issue a separate TIN for businesses. The Business Registration Number (BRN) issued by the Inland Revenue Department functions as the business’s tax identification number for filing and compliance purposes.

2. Do online or e-commerce businesses need a BRN in Hong Kong?
Yes. According to the IRD, any person or entity carrying on trade or providing commercial services in Hong Kong, including through online platforms or websites, must apply for a Business Registration Number. Failure to register may result in fines or imprisonment under the Business Registration Ordinance.

3. How can I check or verify a Business Registration Number?
You can verify a BRN using the IRD e-Tax Business Registration Enquiry service. The search requires the full English or Chinese business name and the business address or district. The result is usually displayed immediately upon completion of the enquiry.

4. Are any businesses exempt from obtaining a BRN in Hong Kong?
Yes. Certain activities are exempt under the Business Registration Ordinance. Common exemptions include approved charitable institutions, outdoor licensed hawkers, agricultural or livestock businesses that are not incorporated in Hong Kong, and shoe polishing businesses. Most profit-generating activities, however, are required to register.

5. What is a Business Registration Number (BRN)?
A Business Registration Number is an eight-digit unique identifier issued by the Inland Revenue Department. It is used to identify a business for tax, regulatory, and administrative purposes in Hong Kong.

6. What is a Company Registration Number (CRN), and is it still used?
The Company Registration Number was previously issued by the Companies Registry to identify incorporated companies. Since 27 December 2023, the CRN has been replaced by the BRN under the Unique Business Identifier system. Older companies may still see their CRN on historical documents.

7. Who is required to obtain a Business Registration Number?
Any individual or entity carrying on a profit-making business in Hong Kong must obtain a BRN, unless an exemption applies. This includes limited companies, sole proprietorships, partnerships, and branches of non-Hong Kong companies.

8. How do I apply for a Business Registration Number?
Companies incorporated in Hong Kong can obtain a BRN through the One-Stop Company and Business Registration Service. Other business structures must apply directly to the IRD, either online, by post, or in person, within one month of commencing business operations.

9. What happens if I fail to apply for a BRN on time?
Late registration is an offence under the Business Registration Ordinance. Businesses may face fines, possible imprisonment, and backdated registration fees if they fail to apply within the required timeframe.

10. Do I need to cancel my BRN if I stop operating my business?
Yes. If you cease business operations, you must notify the IRD to cancel your Business Registration Certificate. Failure to do so may result in continued fee liabilities and potential penalties.