The adsorption and decomposition of formic acid (FA) on the Ga2O3(100) surface was studied with density functional theory. On the perfect Ga2O3(100) surface, the preferred adsorption state of FA is a monodentate configuration while the most stable adsorption state is a bridging configuration. Heating the surface would convert FA from monodentate to bridging configuration and further heating would decompose FA into CO2 and two surface hydroxyl groups. On the other hand, on the O(2)-defect Ga2O3(100) surface the preferred adsorption state of FA is a bridging formate with one O atom of formate filling the O(2) vacancy. Heating the surface would generate CO and two surface hydroxyl groups. If the Ga2O3(100) surface is used as decomposition catalyst, then at low temperature the formation of a small amount of CO2 can be observed. On the other hand, at high temperature continuous formation of CO and H2O can be observed. The active sites for FA decomposition are the O(2) defects on the surface formed in situ from the removal of water from surface hydroxyl groups. The strong dependence of mechanism on experimental conditions explains why no consensus has been reached in the previous experimental studies regarding the adsorption and decomposition mechanism of FA.