Verifying a Hong Kong company

What the certificate of incorporation and the business registration certificate each prove, how to test them against the registers, and what neither can tell you

Briefing note No.22 · 14 September 2026 · Hong Kong

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Ask a Hong Kong counterparty for its company documents and two certificates come back. One is permanent, holds four lines, and is never reissued; the other expires every year and holds nine. Neither is issued by the same authority, neither proves what it is usually taken to prove, and the gap between them is where most of the trouble sits. This note sets out what each document records, how to test it against the register behind it, and the questions that only a search will answer.

8 digitsin the business registration number — since 27 December 2023 it is also the number on the certificate of incorporationCompanies Registry, UBI
1 or 3 yearsthe life of a business registration certificate, at the company’s electionCap. 310, s. 6(5C)
HK$2,350a one-year certificate commencing between 1 April 2026 and 31 March 2027 — about USD 300 at HK$7.80 to the dollarIRD fee and levy table
1 monthto notify a change of name, address or nature of business, and to notify cessationCap. 310, s. 8

Two documents, two registries

Hong Kong keeps the existence of a company and the registration of its business in two separate places. The Companies Registry brings the legal person into being under the Companies Ordinance (Cap. 622) and issues the certificate of incorporation. The Business Registration Office of the Inland Revenue Department registers the business for tax purposes under the Business Registration Ordinance (Cap. 310) and issues the business registration certificate. Since 21 February 2011 a single application produces both at once — the one-stop company and business registration service — but they remain two instruments, from two authorities, proving two different things.

Certificate of incorporationBusiness registration certificate
Issued byCompanies RegistryInland Revenue Department
UnderCompanies Ordinance, Cap. 622Business Registration Ordinance, Cap. 310
What it evidencesThat a legal person came into existence on a stated day, under a stated nameThat a business has been registered with the tax authority and the fee paid for a stated period
How long it lastsFor the life of the company. It is never renewed and never reissuedOne year, or three at the company’s election. It expires on the date it carries
What it costsIncluded in the incorporation fee. A certified copy is HK$130 — about USD 17HK$2,350 a year, or HK$6,170 for three years — about USD 300 and USD 790
BranchesNo concept of a branchEach branch carries its own certificate, at HK$230 a year

A certificate issued electronically has the same legal effect as one on paper (Cap. 310, s. 6(3B)). Since a genuine certificate is now routinely a PDF, a PDF proves nothing on its own: there is no signature, no hash and no verification page to check it against. What proves it is the register.

What does the certificate of incorporation record?

Four things, and nothing else. It is a short document, and its shortness is the point: it fixes the moment a legal person was created, and it is never amended afterwards.

A Hong Kong certificate of incorporation with its data removed and its four particulars numbered
An actual certificate, emptied of its data — the number, the name, the date of issue, the signature of the Registrar and the whole certified-copy endorsement have been removed. The numbered discs mark where each one sits.
On the certificateWhat it isWhat to check
1 · NumberThe company’s identifier. For a company incorporated on or after 27 December 2023 this is the eight-digit business registration number itself.That it matches the first eight digits of the business registration certificate — for a company formed since that date. For an older one, it will not match, and that is normal.
2 · NameThe name registered on the day of incorporation, in English, in Chinese, or in both.That it is the name on the contract. If it is not, ask for the certificate of change of name — see the next paragraph.
3 · Date of issueThe day the company came into existence.That it fits the track record you were given. It is the only date on the document, and it never moves.
4 · Registrar’s signatureThe signature of the Registrar of Companies in office on that day.Nothing. It authenticates nothing that a search will not tell you better.

A company that changes its name keeps the certificate it was given on the first day: the Registrar issues a separate certificate of change of name, and does not reissue the original. A certificate of incorporation in a name the company no longer uses is therefore the ordinary case, not a discrepancy — but the change has to be evidenced, and the only complete record of it is the register.

What does the business registration certificate record?

Nine particulars on a single A4 sheet, printed in English and Chinese, under the heading Form 2. The upper part of the sheet is the payment advice and the lower part the certificate proper; a dotted line invites the holder to cut between them. A certificate presented as a whole uncut sheet is normal.

A Hong Kong business registration certificate with its data removed and its nine particulars numbered
The certificate, emptied of its data — the particulars and the barcode have been removed, and so has the machine-printed line that records the payment. The dotted frame marks where the barcode sat: it encodes the certificate number on its own. The printed fee and levy are left as they stand — they are the official rates, the same for every company.
On the certificateWhat it isWhat to check
1 · Name of business / corporation
業務/法團所用名稱
The legal name — for a company, the name on the certificate of incorporation as it stands today.That it is the party to the contract. For a sole proprietorship, the legal person is the individual, not the business.
2 · Business / branch name
業務/分行名稱
The trading name, where there is one. Where there is none the field is filled with rows of asterisks, not left blank.That the contract, the invoices and the bank mandate are in the name at line 1, not in this one.
3 · Address
地址
The registered business address, declared by the company and notifiable within one month of any change.That it is an address the company actually occupies, and not only a secretarial service address.
4 · Nature of business
業務性質
A self-declared descriptor, used for tax classification.Nothing binding: it is not a limitation on what the company may do, and it evidences no licence or permit.
5 · Status
法律地位
Body corporate, sole proprietorship, partnership, branch of a non-Hong Kong company.That it is the form you were told. A sole proprietorship carries no limited liability.
6 · Date of commencement
生效日期
The first day of the period covered by this certificate.Together with line 7, the period: one year or three.
7 · Date of expiry
屆滿日期
The last day of that period. After it, the certificate is not valid.That the date has not passed. A three-year span is lawful and not a sign of forgery.
8 · Certificate number
登記證號碼
Eight digits — the business registration number — then a three-digit branch code, then further segments.That the branch code reads 000. A code of 001 or above is a branch, not the principal registration.
9 · Fee and levy
登記費及徵費
What was paid for the period, determined by the date of commencement rather than the date of payment.That the figure matches the official rate for that year. A machine-printed payment line must also appear at the foot.

A certificate showing no fee is not necessarily false. A business whose average monthly turnover does not exceed HK$10,000 for services, or HK$30,000 otherwise — about USD 1,280 and USD 3,850 at HK$7.80 to the dollar — may obtain an exempt certificate, renewable yearly. The exemption is itself information: it places the counterparty below those thresholds.

The number is the same on both documents — but only since 27 December 2023

Hong Kong abolished the separate company number. Under the Unique Business Identifier reform, the eight-digit business registration number became the company’s single identifier, and it is now printed as the number on the certificate of incorporation. For any company incorporated on or after 27 December 2023, the two documents carry the same eight digits.

For a company incorporated before that date, they do not, and no fresh certificate was issued. The Companies Registry publishes mapping lists between the former company number and the current identifier, and will sell a letter of confirmation for HK$130 — about USD 17. A mismatch on an older company is therefore expected; a mismatch on a recent one is not.

One number should stop you outright: an identifier beginning with a letter, such as C0012345. That is a dummy number assigned during the migration to an entity that has no business registration record at all with the Inland Revenue Department.

How do you check them against the registers?

There is no single Hong Kong lookup that authenticates either certificate. Two searches are needed, at two authorities, and they do not serve each other’s documents.

1
Search the Companies Registry for the company itself
The Cyber Search Centre returns the name, the number, the date of incorporation, the status, the registered office, the share capital, the shareholders, the directors and the company secretary. A company particulars search costs HK$22 — about USD 3. This is where you learn whether the company is still live: a certificate of incorporation is never cancelled on dissolution.
2
Order an extract of the business register from the Inland Revenue Department
HK$27 — about USD 3.50 — for an extract showing the current particulars, delivered electronically and viewable for seven days. It is this extract, and not the certificate, that verifies a business registration. Since 4 September 2023 the service is entirely electronic.
3
Take the certified extract when the history matters
The certified version comprises the original registration application and the full history of amendments. That is where changes of name, of address and of nature of business appear — the uncertified extract shows only the state of things today.
4
Read the branch code before anything else
Three digits after the eight of the number. 000 is the principal registration. Anything above is a branch, which evidences neither the entity nor its principal registration, and costs HK$230 a year against HK$2,350.
5
Check that the certificate carries its payment line
A valid certificate bears a machine-printed line at the foot showing the date of payment, the receipt number and the amount. Without it the document is a demand note, not a certificate.

What do the two certificates not tell you?

What they do not showWhere the answer is
Whether the company is still liveThe status on the Companies Registry search. The certificate of incorporation survives dissolution.
Who owns and who runs the companyThe Companies Registry: shareholders of record, directors, company secretary. Beneficial ownership is kept in the company’s own significant controllers register, open to law enforcement and not to the public.
What the company may lawfully doThe sectoral regulator. Nothing on either certificate evidences a licence from the Securities and Futures Commission, the Monetary Authority, the Insurance Authority or any other body.
Whether it is financially soundNowhere in these two documents. A private Hong Kong company files no public accounts.
Whether the person you deal with may bind itThe directors named at the Companies Registry, or a written authority from the company. Neither certificate names a single officer.
Whether the address is a place of businessOnly an inspection, or the pattern of other companies registered at the same address.

Which signs should make you stop and ask?

SignWhy it matters
The date of expiry has passed.The certificate is not valid. Expired copies circulate constantly in data rooms — ask for the current one and verify by extract.
The branch code is 001 or above.You have been given a branch certificate where the principal registration was asked for.
The number on the certificate of incorporation and the first eight digits of the business registration number differ, on a company formed since 27 December 2023.One of the two documents is not what it appears to be.
The identifier begins with a letter.A dummy number: the entity has no business registration record with the Inland Revenue Department.
There is no machine-printed payment line at the foot.The fee has not been shown as paid, and the document is not a valid certificate.
The fee shown does not match the official rate for the year of commencement.The figure has been altered, or the certificate belongs to another period. The levy of HK$150 was suspended from 1 April 2024 and resumed on 1 April 2026.
The contract is in the trading name at line 2 rather than the legal name at line 1.The party you have contracted with may not be the legal person you think.
The certificate of incorporation is in a different name from the business registration certificate.Usually a change of name, which is ordinary — but it has to be evidenced by the certificate of change of name and by the register.
Only a certified copy is offered, and the register search is refused.A certified copy attests the copy, not the facts. The reluctance is information in itself.

How we help

We do not read the certificates and stop there. We search both registers, we order the certified extract when the history of the counterparty matters, and we tell you plainly which of your questions the Hong Kong registers can answer and which they cannot. Where a company is being formed, we set the file up so that the name on the contract, the name on the certificate and the name on the bank mandate are the same from the first day — which is the discrepancy that starts most enquiries. And we keep the business registration on its renewal cycle, with the three-year election where it earns its cost, so that the certificate a client sends to a counterparty is never the expired one.

Business Registration Ordinance (Cap. 310), ss. 5, 6, 6(3B), 6(5), 6(5C), 8, 11, 12, 15, 19B · Companies Ordinance (Cap. 622) · Inland Revenue Department, A Brief Guide to Business Registration (PAM 17), July 2025 · IRD business registration fee and levy table, certificates commencing 1 April 2026 to 31 March 2027 · IRD, application for business registration documents, and electronic services · IRD, exemption from payment of business registration fee · IRD and Companies Registry, one-stop company and business registration service, in force 21 February 2011 · Companies Registry, Implementation of Unique Business Identifier, October 2023, and incorporation FAQ · Companies Registry, Price Guide to Main Services (PAM 3E), May 2025 · Government press release of 6 March 2024 on the fee adjustment and the two-year levy waiver · Legislative Council reply LCQ19 of 4 June 2025 on the resumption of the levy on 1 April 2026 · 1823 FAQ on the Unique Business Identifier, reviewed 1 September 2025. Conversions at HK$7.80 to USD 1, the rate of the linked exchange rate system.
This note describes the general framework as at September 2026. It is not legal, tax or accounting advice. Lo On Shing Consultants Limited · 806 Capitol Centre, 5–19 Jardine's Bazaar, Causeway Bay, Hong Kong SAR · info@loonshing-consultants.hk