香港的 CRN 与 BRN：了解重要差异
If you’re setting up a business in Hong Kong, you will likely come across two important identifiers: the 公司注册 Number (CRN) and the Business Registration Number (BRN).
The distinction between the two may seem subtle, but it plays a crucial role in legal compliance, tax reporting, and business operations. This guide breaks down the CRN vs BRN in Hong Kong, explaining their purposes, legal foundations, and how they apply in real-world scenarios.
Whether researching the difference between CRN and BRN in Hong Kong 或者通过 香港 公司组建 工艺, understanding both numbers is essential for proper compliance and documentation.
CRN and BRN: Definitions and Issuing Authorities
波长 XNUMXμm 的 公司注册号码 (CRN) 由...发布 Companies Registry Hong Kong upon successful incorporation of a limited company. It serves as the company’s legal identifier and appears on the 公司注册证书. The CRN is used mainly for filings with the Companies Registry and legal formalities.
波长 XNUMXμm 的 商业登记号码 (BRN) 由...发布 Inland Revenue Department (IRD Hong Kong) 通过 Business Registration Office Hong Kong。它被列在 商业登记证 香港 and serves as the key reference for tax, banking, and general business operations.
While incorporated companies receive both CRN and BRN, sole proprietors and partnerships receive only the BRN.
CRN vs BRN in Hong Kong: Key Differences at a Glance
Understanding how these identifiers differ is critical for meeting Hong Kong company compliance requirements and avoiding administrative errors.
| 专栏 | CRN | BRN |
|---|---|---|
| 发行单位 | 公司注册处 | 税务局 |
| 目的 | 合法身份证明 | Tax and business regulation |
| 适用于 | Incorporated companies only | 所有业务类型 |
| 出现于 | 公司注册证书 | 商业登记证 |
| 需要续订 | 没有 | Yes (annually or every 3 years) |
The CRN is used for company filings, while the BRN is the go-to number for tax reporting, bank documents, invoicing, and more.
Legal Foundations and the Impact of the UBI Regime
The CRN is governed by the Companies Ordinance (Cap. 622), while the BRN falls under the Business Registration Ordinance (Cap. 310).
In a significant regulatory update, Hong Kong introduced the Unique Business Identifier (UBI) regime on 27 年 2023 月 XNUMX 日 . Under this system, the BRN is the sole UBI number in Hong Kong for all government filings, replacing the CRN in most external identification contexts.
👉 Want to know how the UBI reform affects company operations, data sharing, and compliance filings in more detail?
另请参阅： 唯一商业识别码对香港公司有何影响
How to Obtain Your CRN and BRN
If you’re starting a company, you’ll automatically receive both numbers during the company formation process in Hong Kong:
For Incorporated Companies:
- 通过申请 Companies Registry’s e-Registry portal
- CRN is issued upon incorporation
- BRN follows via the IRD’s Business Registration Office
For Sole Proprietors / Partnerships:
- Apply for a BRN directly through the 商业登记处
需要文件：
- Incorporation or registration forms
- 营业地址证明
- Identification documents for owners/directors
Renewal, Updates and Penalties
Unlike the CRN, which never expires, the BRN must be renewed either:
- 每年
- Or every 3 年, depending on the certificate type
📬 The IRD sends renewal notices in advance.
⚠️ Penalties for non-renewal include:
- 附加费
- 罚款最高可达 HKD 5,000
- Possible imprisonment for serious breaches
📌 Also remember: You must report changes in your business particulars (e.g. address or business nature) to the IRD within 1 个月.
Practical Use Cases: Why the Right Number Matters
Using the correct number at the right time helps avoid delays, rejection of forms, or regulatory non-compliance.
CRN is typically used for:
- Companies Registry filings
- Legal agreements and share structures
BRN is required for:
- Tax forms (e.g., BIR51, IR56)
- Invoices and e-invoicing
- 银行户口 应用
- Vendor contracts or lease agreements
💡 Many service providers and financial institutions now recognize the BRN as the default corporate identity number in Hong Kong.
下一步去哪儿？
Understanding the distinction between CRN and BRN in Hong Kong is essential for staying compliant, avoiding administrative errors, and streamlining your business operations. With the introduction of the UBI number in Hong Kong, using the correct identifier in filings, contracts, and tax submissions is more important than ever.
Whether you’re a founder, consultant, or finance lead, having clarity on your business identifiers is critical for smooth daily operations and long-term growth.
Need help navigating business registration or incorporation in Hong Kong?
Contact 彦德®’s 企业服务 team for expert guidance and end-to-end support tailored to your business structure.
FAQs About Hong Kong's CRN and MRN
Do I need a CRN if I’m a sole proprietor?
- No. Only incorporated companies are issued CRNs. Sole proprietors receive a BRN only.
Can foreign companies get a BRN without incorporating locally?
- Yes. Branch offices of overseas companies can register with the IRD and obtain a BRN without forming a local limited company.
Which number do I use on invoices and tax forms?
- Always use your BRN, which now acts as your Unique Business Identifier (UBI).
Is the CRN still relevant after UBI implementation?
- Yes. It's still required for Companies Registry filings like annual returns or director updates.
What if my BRN expires?
- You’ll face surcharges and potential prosecution. Renewals are mandatory to remain in business.
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