A branch office is an office of a foreign enterprise, that may conduct business in Thailand.

A branch office is the same legal entity as the foreign enterprise and therefore operations of branch offices are restricted under the provisions of the Foreign Business Act. If a foreign enterprise wishes for its branch office to operate a restricted business, the foreign enterprise must make an application to the Ministry of Commerce for a Foreign Business License. The foreign enterprise must grant the manager of its business activities in Thailand a broad power of attorney to act on behalf of the foreign enterprise.

There are requirements regarding the remittance of funds into Thailand.

For tax purposes, a branch office is considered a permanent establishment, and its revenue is subject to Thai tax. It is important to clarify beforehand what constitutes income subject to Thai tax because the Thai Revenue Department may consider revenue directly earned by the foreign head office from sources within Thailand as subject to Thai tax.

A branch office must obtain a taxpayer ID card and be registered as a VAT paying entity.

In many ways a representative office is the same as a branch office and the foreign enterprise must make a special application to the Ministry of Commerce for a Foreign Business License however whereas a branch office may operate a business and generate revenue, a representative office is not allowed to carry out any business activity and is not permitted to earn any income.

A representative office is the right structure choice for the following non-income-earning activities such as:

• the sourcing of goods or services in Thailand for the head office
• inspecting and controlling the quality and quantity of goods purchased or manufactured in Thailand for the head office
• the gathering of marketing and other information, to be passed to the head office
• reporting on business development, trends and activities in Thailand to the head office
• dissemination of information regarding new products and services of the head office

There are requirements regarding the remittance of funds into Thailand.

There are three types of representative offices that require licensing

• finance, security and credit fancier offices
• foreign bank offices
• international business offices

A regional office may be established to coordinate and direct the operation of the branches and affiliates of the head office in the region on behalf of the head office.

The regional office has the ability to coordinate and supervise the company's branches and its affiliated companies in the region on behalf of the head office.

The regional office may provide these branches and affiliated companies with:

• advisory and management services
• finacial management services
• training and personnel development services
• marketing control and sales promotion plans
• product development
• research and development services

There are conditions to obtain a permit to establish a regional office. The regional office must not engage in any revenue generating activities. It must not make offers to sell or purchase goods or services nor negotiate or enter into business arrangements with any person in Thailand. Its expenditure shall be borne by the head office. There are requirements regarding the remittance of funds into Thailand.