Opening & Managing Company Branches in Thailand

Identify the legal structure behind the location

An additional location of an existing Thai company is different from incorporating a new subsidiary or establishing a branch of an overseas company. The legal responsibilities, permissions, tax position and reporting process depend on the structure and activity. Begin with the existing company documents and the proposed operating model.

For an overseas business entering Thailand, use the company-setup guide and review the Foreign Business Act where relevant. This page focuses on coordinating locations and records; it does not treat a domestic outlet registration as permission for every foreign business activity.

Map the authorities and records affected

On smaller screens, scroll the table sideways to see all columns.

DBD registration and tax-establishment notifications are separate. The Revenue Code VAT registration provisions include rules for changes and additional establishments. Check advance-notice requirements before setting the opening date.

Prepare the location file before opening

• Proposed address, map and premises evidence required by the relevant authority.
• Lease or owner consent, with the correct contracting entity.
• Approved operating plan and internal responsibility for the location.
• Company documents and decisions supporting the proposed branch arrangements.
• Tax and payroll registrations affected by the opening.
• List of local licences, systems, bank accounts and payment devices.

A lease, corporate registration and operating licence serve different purposes. Track each approval independently. If the head office is moving rather than adding a location, use the registered-office guide to plan the correct sequence.

Design branch accounting before transactions begin

Create consistent branch codes in the POS, booking, purchasing, payroll and accounting systems. Decide which costs are recorded directly and which are allocated from head office. Define how stock, cash, staff time and fixed assets move between locations. An internal transfer between branches of the same entity should not automatically be treated as an external sale without reviewing the facts and applicable rules.

Use one controlled chart of accounts and a documented reporting structure. If each branch creates its own categories without a mapping, the combined accounts can become difficult to reconcile. Test a sample transaction from sale or purchase through to the bank and management report before the location opens.

Set local responsibilities and payment controls

Name the person responsible for cash counts, stock evidence, supplier documents, payroll changes and monthly reporting. Define approval limits and who can change supplier bank details or issue refunds. A branch manager’s operational responsibility does not automatically include authority to sign every company contract.

Keep bank access and payment approval separate from bookkeeping preparation where practical. Reconcile branch cash, payment processors and clearing accounts regularly. Use an exception list to make missing documents and unexplained transfers visible to head office.

Compare branches on a consistent basis

Agree which reports management needs: sales, contribution, staff cost, occupancy or capacity, stock, receivables and cash requirements. State the allocation method for shared rent, management staff, marketing and central purchasing. Explain differences in opening dates or business models before ranking locations by profitability.

The sector guides for restaurants, hotels and spas and wellness businesses show examples of useful operational inputs. Connect them with management reporting rather than relying on sales totals alone.

Maintain the branch record throughout its life

Changes to an address, activity, manager or opening status should be reviewed across the relevant records. Closing a branch can leave deposits, assets, employee obligations, tax records and customer balances to resolve. A closed shopfront does not prove that every registration and accounting balance has been closed.

Use the current Ministry of Commerce announcement on DBD Biz Regist when planning the filing channel. It states that partnership and private limited company registration applications move to DBD Biz Regist from 1 November 2026. Older manuals may still show counter-filing arrangements. Check current identity, signing and evidence requirements before scheduling the transaction.

Corporate registration, accounting entries, tax notifications and bank mandates are separate workstreams. Agree which adviser prepares each document, who approves it and which authority receives it. The final file should include the signed approvals, submission evidence, updated records and any outstanding follow-up. A proposed change should not be treated as completed simply because a form has been drafted.

Frequently asked questions