If you’re starting your global business journey with a Hong Kong company, understanding your company’s identification number isn’t just helpful; it’s essential.
In this guide, our business experts will break down everything you need to know about the Business Registration Number (BRN), its conversion to the new Unique Business Identifier (UBI), and what that means for your company.
By the end, you’ll know exactly how to manage your Hong Kong company more confidently and efficiently.
1. The transition from BRN to UBI
Starting December 27, 2023, Hong Kong began transitioning from the BRN to the Unique Business Identifier (UBI) system.
Why? To unify business identification codes across all government departments and make digital interactions smoother.
Here’s what you need to know:
- Newly incorporated companies will automatically receive a UBI.
 - UBI is the BRN in function; it’s just more integrated.
 - Existing companies will have their BRNs automatically converted to UBIs.
 - You’ll need to use your UBI when dealing with any Hong Kong government agency.
 
In this article, we’ll use BRN and UBI interchangeably to refer to your company’s business registration number.
2. What Is a BRN (Business Registration Number)?
The Business Registration Number (BRN) is a unique ID assigned to every business operating in Hong Kong by the Inland Revenue Department (IRD).
Think of it as your company’s “identity card.” Without it, you can’t legally conduct most business activities in Hong Kong.
In short, your BRN/UBI has three main traits:
- It is mandatory for every business structure, from sole proprietors to multinational corporations.
 - It is issued by the Inland Revenue Department (IRD).
 - It is used for all official interactions with the government.
 

BRN example from the IRD
3. Why does a BRN/UBI matter in Hong Kong?
Your BRN isn’t just a number. It’s the key that allows your Hong Kong company to operate legally, open bank accounts, and access essential services.
Here’s what you can do once you have it:
| Category | Specific Activities | 
| Banking & Finance | Open a business bank account, apply for loans, set up merchant accounts, and verify PayPal or other payment gateways. | 
| Tax & Compliance | File profit tax returns, apply for tax deductions, communicate with the IRD, and maintain accounting and audit records. | 
| Business Operations | Issue invoices, sign supplier contracts, apply for licenses, and register for MPF (Mandatory Provident Fund). | 
| Digital Platforms | Verify Amazon Seller or Alibaba business accounts, confirm Google Ads, and Facebook Business Manager. | 
| E-commerce | Verify Shopify/WooCommerce accounts, handle international payments, and manage customs declarations. | 
| Professional Services | Sign service contracts, apply for professional liability insurance, and join professional associations. | 
| Import/Export | Prepare trade documents, obtain Certificates of Origin (C/O), and apply for trade finance. | 
Every registered business must include its BRN on official tax filings and correspondence. It’s also used to identify your business clearly and distinguish it from others, keeping your operations transparent and compliant.
4. Who needs to register for a BRN/UBI in Hong Kong?
If your business earns income or operates for profit in Hong Kong, you must register and have a BRN/UBI. This includes:
- All profit-generating businesses (trade, manufacturing, professional services, freelancing, clubs with income activities).
 - Any legal entity registered under the Companies Ordinance, even if it operates outside Hong Kong.
 - Foreign companies with a presence in Hong Kong (offices, branches, etc.).
 - Foreign entities leasing property or having a representative office in Hong Kong.
 - Open-ended fund companies (OFCs) registered or re-domiciled under the Securities and Futures Ordinance (Cap. 571).
 
5. What happens if you don’t register for a BRN/UBI?
Operating without a valid BRN or UBI is a direct violation of Hong Kong’s Business Registration Ordinance (BRO).
Here are the penalties:
- Fine up to HKD 5,000.
 - Imprisonment up to 1 year.
 
Under Cap. 310, businesses must register within one month of the date operations begin.
If you register more than 12 months late, you’ll also need to:
Pay all outstanding registration fees and penalties for past years (under Section 7(3)).
How to find your Hong Kong company’s BRN or UBI
You can locate your company’s BRN/UBI through these sources:
Business Registration Certificate (BRC)
- The BRC is issued by the IRD.
 - Your BRN/UBI appears clearly on the certificate.
 
You should keep the original in a safe place.
Official IRD Documents
Tax returns, assessment notices, and correspondence from the IRD.
eTax Portal
- Log in to your eTax account.
 - Check and download your company’s registration info.
 
Government Website
Visit gov.hk’s BRN enquiry service and enter your company name to search for your BRN/UBI.

6. How to get a UBI for your Hong Kong company (The right way)
To obtain a BRN or UBI, you’ll need to first incorporate your company in Hong Kong properly. ExportHelp can assist you through every step:
Step 1: Incorporate your company
We’ll help you file incorporation documents with the Companies Registry and obtain your Certificate of Incorporation (CR) with your Company Registration Number (CRN).
Step 2: Receive your business registration certificate
Once your company is incorporated, the Inland Revenue Department (IRD) will automatically issue your BRN/UBI.
You’ll receive your Business Registration Certificate (BRC) within 1 business day, showing:
- Your BRN/UBI.
 - Effective period of registration.
 
7. Ready to get your Hong Kong BRN/UBI with us?
Registering for a BRN/UBI is a mandatory step for running your business legally in Hong Kong and staying connected with government agencies.
There isn’t a shortcut to mastering BRN and UBI in Hong Kong.
But the businesses that stay compliant and scale fast all share three things in common:
- A proper company setup that meets Hong Kong’s legal standards.
 - Accurate BRN/UBI registration and up-to-date records with the IRD.
 - Reliable local support to manage filings, renewals, and compliance.
 
Get these right, and you’re not just checking a box for government requirements. You’re building a strong foundation for trust, tax compliance, and international growth.
Want to make sure your Hong Kong company is set up the right way? We can help you from A to Z:
- Open a company in Hong Kong legally, fast with our one-stop support
 - Get a reliable, experienced company secretary with our corporate secretarial service
 - Support in opening your business bank accounts;
 - Get an affordable, professional registered office address for your business;
 - Support to open, authenticate, and manage Stripe and PayPal Business in Singapore, Hong Kong, and the U.S;
 - Handle all your tax accounting needs, timely annual filings, auditing, and more.
 
Whether you’re a solopreneur, startup, or scaling business, we’ll make sure your Hong Kong setup is fully compliant, optimized, and affordable.
8. FAQs about Hong Kong BRN/UBI
Yes. Any form of business presence, including a representative office or property lease, requires a BRN.
UBI is the new version of BRN; both serve the same function and are valid.
You can look at your Business Registration Certificate, eTax account, or official IRD letters.
You could be fined up to HKD 5,000, face up to one year in prison, and must pay overdue registration fees.
| Identifier | Full Name | Issued By | Applies To | 
| BRN/UBI | Business Registration Number/ Unique Business Identifier | Inland Revenue Department (IRD) | All businesses – foreign, private, partnership, etc. | 
| CRN | Company Registration Number | Companies Registry | Only incorporated companies  |  
Let’s say you run an e-commerce business in Singapore and decide to expand into Hong Kong. Once your company is incorporated, you’ll automatically receive your UBI from the IRD. With it, you can open a Hong Kong bank account, register for MPF, verify your Shopify or Amazon seller account, and stay fully compliant from day one.
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