Thai Limited Company vs Representative Office: Choosing a Structure
Foreign groups entering Thailand usually choose between trading through a locally incorporated company and maintaining a non-trading liaison presence. The difference is not cosmetic: it decides whether you can invoice at all.
In short
A Thai limited company can trade, invoice and employ, and is the default for revenue-generating activity, with shareholding and foreign business rules to plan around. A representative office may only carry out non-trading liaison activities such as sourcing, quality control and reporting to the head office, and cannot earn income in Thailand.
Side-by-side comparison
| Criterion | Thai limited company | Representative office |
|---|---|---|
| Can generate revenue | Yes | No |
| Permitted activities | Any lawful business, subject to foreign business rules | Five non-trading liaison activities only |
| Ownership | Thai majority unless licensed or treaty protected | 100 percent foreign owned |
| Funding | Registered capital and revenue | Head office remittance, minimum capital schedule |
| Work permits | Available subject to capital and staff ratios | Limited number tied to the office |
| Corporate income tax | Yes, on profits | No taxable income if activities stay within scope |
| Accounting duties | Full statutory accounts and audit | Accounts and audit still required |
| Set-up time | Around 2-4 weeks | Longer, documents from the head office must be legalised |
Choose Thai limited company when
- You will invoice customers or hold inventory in Thailand
- You need to hire a local team at scale
- You want a vehicle that can later apply for BOI promotion
Choose Representative office when
- You only need sourcing, quality control or market reporting
- The group wants full foreign ownership without local trading
- You are testing the market before committing to a trading entity
Frequently asked questions
- Which head office documents need legalisation?
- The certificate of incorporation, articles, board resolution and the appointment letter, legalised in the home country and translated into Thai.
- Can a representative office sign contracts?
- No. Signing sales contracts or receiving payment falls outside its permitted scope and can lead to penalties.
- Can we convert later?
- You cannot convert the entity, but you can incorporate a company alongside and wind the office down in an orderly way.
- Where do we start?
- Tell us the intended activity and ownership. We map it against the Foreign Business Act before any filing. Contact us by phone, LINE @NAATI or email.
Not sure which route your document needs?
Send scans and the receiving authority's checklist on LINE @NYC168 or by email, and our team will confirm the correct route and a written quote before any work starts.
Official sources — company registration & BOI
The information on this page follows the official sources below. Always check the latest version before you file.
- Department of Business Development — company registration— Department of Business Development
- Board of Investment (BOI) / LTR Visa— Thailand Board of Investment
- Revenue Department — Revenue Code, income tax, VAT— Revenue Department
- PDPC Thailand— PDPC Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
Related services
Most document work runs across several steps — jump straight to the next one you need.
Contact us by phone, LINE or email for a free initial enquiry and a quote after document review. Timing depends on the work and relevant authorities.
General information before proceeding: Confirm current requirements with the receiving authority before using your documents. This page is not a legal opinion for your individual case — meet the team · editorial policy
Not sure which service you need? Read the guides
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Talk to us first: 083-2494999 · LINE @NYC168 · contact@nyclegal.co.th