Starting or managing a business in Hong Kong can feel overwhelming, especially when faced with terms like business registration number, company registration number, and Unique Business Identifier (UBI).
Understanding them is not just about paperwork. It is essential for staying compliant, avoiding penalties, and building credibility.
Issued by the Business Registration Office and recorded with the Inland Revenue Department, these numbers appear on your business registration certificate and play a central role in both business registration and company registration in Hong Kong.
The Business Registration Number (BRN) is an 8-digit number issued by the Inland Revenue Department, found on the Business Registration Certificate. It is essential for tax filings, verifying a business's proper registration, and handling day-to-day business operations in Hong Kong.
The Company Registration Number (CRN) is a 7-digit identifier historically used for official documents and filings with the Companies Registry. It is required when submitting annual returns and confirming the legal status of a company under the Companies Ordinance.
Since 27 December 2023, Hong Kong has used the BRN as the Unique Business Identifier (UBI) across all registration numbers, replacing the CRN on new certificates. This simplifies processes and reduces confusion.
All entities carrying on a trade, profession, or market gardening business in Hong Kong, including liaison offices and companies with any trading status, must obtain a BRN. Only incorporated entities are issued a CRN.
Knowing the key differences and key functions of the BRN and CRN is vital when interacting with government agencies, applying for licenses, or signing contracts with partners and clients.
Using the wrong number when submitting filings or identifying your business on registration numbers can lead to delays, rejections, or compliance risks. Always check which number is required for the form or process you're completing.
What is a Business Registration Number (BRN) in Hong Kong?
A Business Registration Number (BRN) is an 8-digit identifier issued by the Inland Revenue Department as part of the business registration service in Hong Kong. This number appears on the Business Registration Certificate and is extracted from the business registration certificate number listed near the top of the document.
The business registration number BRN serves as your official Tax Identification Number (TIN) and, since December 27, 2023, also functions as the Unique Business Identifier (UBI) under the Companies Ordinance. It is essential for business operations, tax filings, license applications, and interactions with government agencies.
You can verify a BRN through the IRD’s online enquiry system to confirm the legitimacy of a company’s legal business operations. Without a valid BRN, a company cannot complete many fundamental tasks such as invoicing, applying for licenses, or opening a bank account.
Who Needs a Business Registration Number in Hong Kong?
Nearly all entities conducting business operations in Hong Kong must obtain a business registration number BRN within one month of starting their activities. This includes:
- Local companies incorporated under the Companies Ordinance
- Non-Hong Kong companies with a place of business, such as a representative or liaison office
- Sole proprietorships and partnerships
- Branches of foreign companies
- Open-ended fund companies (OFCs) and Limited Partnership Funds (LPFs)
- Entities leasing property or maintaining a registered business address in Hong Kong
These businesses are required to register with the Business Registration Office and display a valid Business Registration Certificate at their place of operation. Missing the deadline can result in penalties of up to HKD 5,000 and imprisonment for up to one year.
Even if your business is not actively trading, registration is still mandatory for companies incorporated or re-domiciled under the Companies Ordinance. The BRN becomes the go-to unique business identifier used across both tax and company filings.
Who is Exempt from a BRN?
While business registration is mandatory for most, the Business Registration Ordinance (Cap. 310) provides limited exemptions under Section 16. You may not need to apply for a business registration number BRN if you fall into any of the following categories:
- An approved charitable organization that meets all IRD exemption conditions
- Engaged in certain agriculture, market gardening, livestock, or fishing activities (not applicable to companies)
- A licensed hawker operating outside of permanent structures
- A bootblack (shoe shiner)
- Participants in the Feed-in Tariff (FiT) renewable energy scheme
- Individuals holding an office or employment only, with no independent business operations
Additionally, a business registration fee waiver, not an exemption from registration, is available for businesses with low income. If your average monthly revenue is below HKD 10,000 (for service businesses) or HKD 30,000 (for others), you may qualify for a waiver of the business registration fee, but you must still apply for and maintain a valid BRN.
What is a Company Registration Number (CRN) in Hong Kong?
A Company Registration Number (CRN) is a unique 7-digit identifier assigned by the Companies Registry upon a company's incorporation in Hong Kong. It serves as proof that the company has been formally registered under the Companies Ordinance and exists as a separate legal entity.
You can find the CRN on the Certificate of Incorporation, typically in the top-left corner under the label “No.” It also appears in official filings and registry searches. While the business registration number is used for tax and administrative functions, the company registration number confirms a company’s legal identity for statutory purposes.
The legacy CRNs still appear on historical documents and remain valid for reference.
Who Needs a CRN in Hong Kong?
A company registration number is required for any entity that incorporates in Hong Kong under the Companies Ordinance. This includes:
- Private limited companies
- Public companies
- Non-Hong Kong companies that establish a place of business in Hong Kong
- Re-domiciled companies and other entities formed as legal persons under Hong Kong law
Sole proprietorships, partnerships, and unincorporated businesses do not receive a CRN, as they are not considered separate legal entities under the Companies Ordinance. However, they still need to obtain a business registration number for legal business operations.
Key Functions and Use Cases: BRN vs CRN
Although the BRN and CRN are both essential identifiers in Hong Kong, they are used in different contexts. Here's how they compare in real-world use:
| Function/Use | Business Registration Number (BRN) | Company Registration Number (CRN) |
|---|---|---|
| Issuing Authority | Inland Revenue Department | Companies Registry |
| Used For | Tax filings, licensing, business registration, TIN/UBI | Company law compliance, incorporation, and statutory filings |
| Legal Purpose | Identifies business for tax and admin purposes | Confirms the company’s legal identity under the Companies Ordinance |
| Where Found | Business Registration Certificate | Certificate of Incorporation (historical) |
| Bank Account Opening | Often required as TIN | Often required as proof of incorporation |
| Contract Signing & Legal Documents | May be listed for vendor and client onboarding | Required for legal contracts, court filings |
| Government or Corporate Filings | Used for IRD and tax-related submissions | Used for CR filings (e.g., annual return, director updates) |
| Invoice/Business Communications | Commonly shown as official ID | Not commonly listed unless legally required |
| Renewal | BRC must be renewed (annually or every 3 years) | CRN does not require renewal |
Using the correct identifier in the correct context helps prevent delays, rejected filings, and non-compliance. For example, a tax return filed with your CRN instead of your BRN may be rejected by the Inland Revenue Department.
Why Are BRN and CRN Important for Hong Kong Businesses?
Understanding the difference between a Business Registration Number (BRN) and a Company Registration Number (CRN) is more than an administrative detail. These identifiers are central to compliance, government interaction, and legal clarity in Hong Kong.
1. Compliance
Every business operating in Hong Kong must meet requirements under the Business Registration Ordinance and, where applicable, the Companies Ordinance.
- The BRN confirms your business is properly registered for tax purposes.
- The CRN confirms your company is legally incorporated as a separate entity.
Using the wrong number on official filings can result in rejected submissions, penalties, or regulatory scrutiny.
2. Government Interaction
Different authorities require different identifiers:
- The Inland Revenue Department (IRD) primarily uses the BRN for tax filings and correspondence.
- The Companies Registry (CR) uses the CRN (now the UBI) for statutory filings, such as annual returns and director updates.
Banks, licensing authorities, and regulatory bodies may request both numbers during verification.
3. Legal Clarity
For contracts, court proceedings, and due diligence, correct identification matters.
- The CRN confirms the company's legal existence under the Companies Ordinance.
- The BRN confirms the business is properly registered for lawful business operations.
Clear identification protects your company’s credibility and reduces legal risk.
Business Registration vs Company Registration (BRN vs CRN)
As discussed earlier, business registration and company registration serve different purposes in Hong Kong.
- Business registration is mandatory for tax and regulatory identification.
- Company registration is required only if you form a company as a separate legal entity.
Most incorporated companies will have both a BRN and a CRN (or, now, a UBI). Sole proprietorships and partnerships only require a BRN.
This distinction reinforces why both numbers are important: one supports tax compliance, the other establishes corporate identity.
How to Get a BRN and CRN in Hong Kong
You must complete business registration within one month of starting operations.
Application Channels:
- Online via the Inland Revenue Department (IRD) portal
- In person at the Business Registration Office
- Through the one-stop company and business registration service (if incorporating a company)
Once approved, your BRN appears on your Business Registration Certificate (BRC).
You must also pay the applicable business registration fee unless eligible for a waiver.
To obtain a CRN, you must incorporate a company through the Companies Registry.
Application Channels:
- Online through the CR e‑Registry portal
- Via professional service providers
- Paper submission to the Companies Registry
Upon successful incorporation, the Companies Registry issues your Certificate of Incorporation, which includes your company registration number.
In most cases, incorporation and business registration are completed simultaneously through Hong Kong’s one-stop service.
Where to Find a CRN or BRN?
Upon incorporation, any Hong Kong company receives two key documents:
- Certificate of Incorporation: for new companies, the “No.” is the BRN.
- Business Registration Certificate (BRC): includes your BRN; the BRN is the first 8 digits of the certificate number.
You can search for your company's CR number on the Hong Kong Companies Registry website.
Your company's BR number can be found in the Business Registration Number Enquiry section of the Inland Revenue Department's website.
Please see below for a sample of a Hong Kong company Certificate of Incorporation with the company's CR Number:
See below for a sample of a Hong Kong Business Registration Certificate with the company's BR Number:
Are There Any Exceptions for CRN or BRN Requirements?
There are no exceptions for obtaining a company registration number if you are doing business in Hong Kong. After UBI, the identifier shown on new company certificates is the BRN.
For business registration, there are two kinds of relief. Do not mix them:
1) Exemption From Registration (BRO s.16)
Approved charities that meet statutory conditions, certain agriculture, market gardening or fishing activities, bootblacks, and licensed hawkers (not inside a building) are exempt. Always confirm the exact conditions before relying on an exemption.
2) Exemption From Payment of BRC Fee and Levy
You may apply if your average monthly sales or receipts do not exceed HKD 10,000 for businesses mainly from services or HKD 30,000 for other businesses. Companies incorporated or required to be registered under the Companies Ordinance are not eligible for this payment exemption.
Check this link for further reading of “exemption from registration or payment.”
A Quick Look at Unique Business Identifier (UBI) for Hong Kong Companies
The Unique Business Identifier (UBI) streamlines identification by adopting the BRN across Companies Registry records and searches. This improves consistency between CR and IRD systems.
Is the UBI the Same as the CRN?
Yes! In Hong Kong, the Unique Business Identifier (UBI) has replaced the Company Registration Number (CRN) for businesses registered with the Companies Registry. Legacy CRNs remain on old documents and can be mapped to BRNs.
Where Will the UBI Be Used?
- The UBI (which is the same as the BRN) will be used when talking to government offices and businesses.
- Companies will use the UBI when filling out forms and sending documents to the Companies Registry.
- People can use the UBI to search for companies through the Electronic Search Services of the Companies Registry.
- For businesses set up or registered on or after December 27, 2023, the UBI will appear as the company “No.” on official certificates, such as the Certificate of Incorporation or the Certificate of Registration of a Non-Hong Kong Company.
Conclusion
Understanding the BRN and the legacy CRN is essential for operating in Hong Kong. The BRN (UBI) now acts as your primary identifier and tax ID, while the CRN is used only for legacy reference. Make sure your Business Registration Certificate stays valid, file the right forms on time, and follow local rules to avoid penalties.
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