An Accounting Invoice is a fundamental business document used in Hong Kong's commercial landscape to formalize and document business transactions. It serves multiple purposes: requesting payment, maintaining financial records, supporting tax compliance, and providing legal evidence of transactions. The document must comply with Hong Kong's Inland Revenue Ordinance and Business Registration Ordinance, requiring specific elements such as business registration numbers, clear itemization of goods or services, and proper tax treatment where applicable. Used across all business sectors, from small local companies to large multinational corporations operating in Hong Kong, the invoice forms a crucial part of business operations and financial record-keeping. It supports both domestic and international trade, with the flexibility to handle multiple currencies while maintaining compliance with local regulations.

1. Invoice Header: Company logo, 'Invoice' label, and invoice number

2. Seller Information: Legal business name, registration number, address, contact details, and BR number as required by Hong Kong law

3. Buyer Information: Client's name, address, and contact information

4. Invoice Details: Invoice date, due date, payment terms, and reference numbers

5. Item Description: Detailed list of goods/services with quantities and unit prices

6. Calculation Summary: Subtotal, any discounts, tax (if applicable), and total amount

7. Payment Instructions: Bank details or other payment methods accepted

8. Terms and Conditions: Basic payment and invoice terms