
What it may do
A representative office may only carry out non-revenue activities for the parent, such as sourcing goods, quality control, product information and market reporting.
No revenue
It must not sell, take orders or charge clients in Thailand; expenses are funded by remittances from the parent.
Licence required
It is a List 3 service under the Foreign Business Act, so a licence is needed before starting, and accounting and tax filing duties still apply.
Frequently asked questions
Must it file tax with no revenue?
Yes, filings are required and payroll withholding tax applies.
Can it hire foreign staff?
Yes, subject to work permit criteria.
Send your documents for our accounting team to review
Call 092-0170000 · LINE @THAIL · contact@thailaw-accounting.co.th
Fees: ask our team for a quote
Sources
- Department of Business Development
- Office of the Council of State (Thai legislation)
- Thai Revenue Department
Reviewed by the accounting team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not tax or legal advice for your specific case