A person who carries on a business through the internet is also required to comply with the business registration requirements.
In order to ascertain whether the activities carried out through the internet constitute the carrying on of a business in Hong Kong, the Inland Revenue Department will gather details of the relevant activities, including procurement and promotion of goods, solicitation of buyers, delivery of goods, settlement of sales proceeds, etc., scale of operation and location at which the activities are carried out.
If a person conducts trading activities or engages in provision of services through the internet, and the relevant activities are carried out or the services are provided in Hong Kong, the person concerned is required to apply for business registration.
That aside, the business operator of a small business may apply for exemption from payment of business registration fee and levy if the conditions for exemption are met, though he/she is still required to register his/her business.
More on Application for Business Registration
More on Exemption from payment of Business Registration fee and levy
Frequently asked questions about internet business in business registration