Representative Office (RO)
สำนักงานผู้แทน
Création d'entreprise en Thailand
The RO is best suited for: Foreign companies exploring the Thai market before committing to a full subsidiary, Parent companies that need a local presence for sourcing, quality control, or liaison purposes, Companies conducting market research in Thailand. A Representative Office does not generate taxable income in Thailand as it is prohibited from engaging in revenue-generating activities. However, it must still file annual corporate income tax returns (showing zero or minimal taxable income) and is subject to withholding tax obligations on payments to employees and vendors. Operating expenses funded by the parent company are not generally treated as taxable income of the office. The office is exempt from VAT registration.
- Foreign companies exploring the Thai market before committing to a full subsidiary
- Parent companies that need a local presence for sourcing, quality control, or liaison purposes
- Companies conducting market research in Thailand
Faits essentiels
Processus de constitution étape par étape
Apply for a Foreign Business License
A Representative Office is considered a foreign business and must obtain a Foreign Business License from the Department of Business Development. The application requires details of the parent company, the proposed activities (limited to non-revenue-generating activities), and the office address in Thailand.
Register the Representative Office
Once the Foreign Business License is approved, register the Representative Office with the DBD. Submit the parent company's certificate of incorporation, board resolution authorizing the Thai office, details of the appointed representative, and the office address.
Obtain a tax ID and register with authorities
Apply for a tax identification number from the Revenue Department. Register for social security if hiring local staff. The Representative Office is not subject to VAT as it cannot generate revenue.
Ongoing compliance
File annual financial statements and tax returns, even though the office does not generate revenue. The parent company must remit operating funds regularly. The office must operate strictly within its permitted scope — sourcing, market research, quality control, and coordination — and cannot engage in any revenue-generating activities.
Documents requis
- Parent company's certificate of incorporation (apostilled or consularized)
- Board resolution authorizing the establishment of a Representative Office in Thailand
- Parent company financial statements for the past three years
- Details and passport of the appointed chief representative
- Office lease agreement in Thailand
- Description of proposed activities
- Power of attorney for the local representative
Aperçu des coûts
Traitement fiscal
A Representative Office does not generate taxable income in Thailand as it is prohibited from engaging in revenue-generating activities. However, it must still file annual corporate income tax returns (showing zero or minimal taxable income) and is subject to withholding tax obligations on payments to employees and vendors. Operating expenses funded by the parent company are not generally treated as taxable income of the office. The office is exempt from VAT registration.
Avantages et inconvénients
- Allows a foreign company to establish a legal presence in Thailand without incorporating a local entity
- Suitable for non-revenue activities such as market research, sourcing, and quality control
- Simpler compliance requirements compared to a Co., Ltd.
- No minimum capital requirement — the parent company funds operations
- Cannot engage in any revenue-generating activities — no sales, invoicing, or provision of services to Thai customers
- Requires a Foreign Business License, which adds time and cost to the setup process
- The parent company is fully liable for the office's obligations
- Limited scope of activities makes it unsuitable for companies that want to actively trade in Thailand
- Annual filings are still required despite the office not generating revenue
Autres structures en Thailand
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CommencerThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.