Founders often ask whether they can save money by using a virtual office as the registered office of their Thai company. A virtual office is an address with mail handling and occasional use of meeting rooms. Whether it works depends on which authority you are dealing with:
- the DBD, for company registration;
- the Revenue Department, for VAT;
- the Department of Employment (DOE) and Immigration, for work permits and visas.
Short answer:
- For DBD registration, a virtual address with proper landlord documents is usually fine.
- For VAT, it works only if the provider supports an RD inspection.
- For work permits and Non-B visas, a pure virtual office is generally not enough: officers expect real workspace for the employee.
1. What each authority checks#
| Authority | What it needs | Virtual office? |
|---|---|---|
| DBD: company registration and address changes | Address with house registration, plus the owner's consent letter | Usually yes |
| Revenue Department: VAT (Por Por 01) | A place of business with the company name displayed; officers may inspect before or after registration, take photos and check that the business operates there | Only if the provider allows signage, a staffed reception and inspection support |
| DOE: work permit | Employer's office where the foreigner works; photos of the office, and sometimes a site visit | Generally no for a pure virtual office; serviced/private office preferred |
| Immigration: Non-B extension | Office photos with company signage, the foreigner at a desk, and a map; officers may visit | Generally no |
| Banks: corporate account KYC | Address evidence; sometimes a site visit | Depends on the bank |
2. VAT registration with a virtual office#
If your turnover will exceed 1.8 million THB a year, or you register voluntarily, you file Por Por 01 with the RD area office for the address. In practice:
- The provider supplies the consent letter, house registration copy and the owner's ID or company affidavit.
- You provide photographs of the premises showing the company name on a sign or nameplate, plus a map.
- RD officers may inspect, before or soon after approval. They expect someone at reception who can confirm the company is a tenant, and they may ask to see documents.
- On approval you receive the Por Por 20 certificate. It must be displayed at the registered address.
Good providers have a written VAT support process:
- a signboard or nameplate at reception;
- staff trained to handle RD visits;
- prompt forwarding of RD letters, which have strict deadlines.
Ask whether they have successfully registered VAT clients at that specific address, and in that RD area office.
3. Typical costs#
| Package | What you get | Bangkok price range (2026, from providers' published plans) |
|---|---|---|
| Mail-only address | Address for correspondence, mail scanning | ~700–2,500 THB/month |
| Registered office (DBD) | Consent letter, house registration, mail | ~700–4,000 THB/month, usually paid 6–12 months upfront |
| Registered office + VAT support | Above, plus signage and RD inspection support | ~2,500–6,000 THB/month |
| Virtual + meeting room hours | Above, plus some meeting room hours | ~3,000–8,000 THB/month |
| Private serviced office (1–2 desks) | Real workspace; accepted for work permits in most cases | ~12,000–40,000 THB/month |
Published examples (checked 29 October 2026): UnionSPACE advertises virtual offices "from 900 THB/month", and one of its plan pages lists 960 THB/month. Udomsuk Hub lists 699 THB/month. At these entry prices, the plan usually covers the address and consent documents for DBD registration only. Confirm in writing that it covers VAT registration, mail scanning and the RD inspection, because those are often add-ons.
Extras to check:
- set-up fee;
- the deposit (often 1–2 months);
- mail forwarding charges;
- a notice period and the cost of a "relocation letter" when you leave.
Some providers also bundle company registration, accounting or visa support.
4. Worked example#
A two-founder consulting company, both founders foreign and living abroad initially, plans to start without staff in Thailand.
- Months 1–6: registered office + VAT support package at ~3,500 THB/month, so 21,000 THB for six months (paid upfront) + a 3,000 THB set-up fee. The DBD registers the company at the address. VAT is not yet needed because sales are under 1.8M THB.
- Month 7: they hire a Thai sales manager and one founder relocates and needs a work permit. They upgrade in the same building to a 2-desk private office at ~22,000 THB/month. The registered address does not change, so no DBD amendment is needed. They register for VAT, and the RD inspects a staffed private office.
Staying with one provider and one address saves a DBD address amendment (2–4 weeks) and an RD Por Por 09.
5. Red flags#
- No house registration for the address, or the consent letter signed by someone other than the owner.
- Hundreds of companies at one address. The RD and banks may scrutinise it more heavily.
- No signage or reception, so VAT inspection is likely to fail.
- Mail not forwarded promptly. RD letters, DBD notices and court summonses have deadlines.
- Contract allows the provider to withdraw consent without notice. Losing your registered address forces an urgent DBD amendment.
- Promises of "guaranteed" work permits from a virtual address.
6. Provider checklist#
- [ ] Consent letter, house registration, and owner ID or affidavit included?
- [ ] Accepted by the DBD at this address (ask for client examples)?
- [ ] VAT support: signage, staffed reception, inspection support?
- [ ] Mail scanning same day; RD and DBD letters flagged?
- [ ] Upgrade path to a private office at the same address?
- [ ] Notice period and exit/relocation letter?
- [ ] Thai and English contract?
- [ ] Price including VAT, deposit and set-up fee?
See the virtual office section of our directory for providers we have checked against their own websites.
7. When you outgrow the virtual office#
Move to a serviced office or lease when any of these happens:
- you hire staff;
- a foreigner needs a work permit;
- customers visit;
- the bank or RD asks questions about your premises.
For a lease, see our office leasing guide.
Changing the address:
- Board resolution.
- DBD amendment (form Bor Or Jor 3 with new address documents).
- RD Por Por 09 if VAT-registered.
- Update the SSO, banks, licences, invoices and website.
Allow 2–4 weeks.
8. Alternatives: home address, condo, or a friend's office#
- Your own house or townhouse. The DBD accepts it with the house registration and the owner's consent. VAT and work permits are possible if the space is genuinely used as an office, but officers look closely at residential addresses. Foreigners renting a house need the landlord's written consent.
- Condominium unit. Many condo regulations prohibit commercial use, and the juristic person office may refuse to accept mail or signage. Check the condo rules before you register, because an objection from the juristic office can block VAT registration.
- A friend's or partner's company office. This works for the DBD with the owner's consent, but it ties your compliance to their premises. If the relationship ends, you must move quickly. Put a simple written arrangement in place covering mail, signage and notice.
- Accounting firm address. Some accounting firms offer their office as a registered address for clients. This is convenient for mail, but check VAT and inspection support as you would with any provider.
9. Why mail handling matters legally#
The registered address is where official notices are served:
- RD letters: assessment notices, requests for documents (with deadlines often of 15–30 days), and the summons for a VAT audit;
- DBD notices: warnings about late financial statements, before fines;
- court documents and lawyer's demand letters.
A notice delivered to the registered address is generally treated as served, whether or not you read it. Missed RD letters can turn into assessments with surcharges and penalties, and missed court papers into default judgments. Pick a provider that scans and emails every letter the same day, and that flags official mail (Thai government envelopes) as urgent.
10. Branches and multiple addresses#
If you operate from more than one place, each location may need to be registered:
- as a branch with the DBD (if registered as such);
- as a VAT branch on Por Por 01.1 or Por Por 09, with branch numbers on tax invoices.
A virtual office used only as a registered head office, with work actually done elsewhere, creates confusion for the RD. Make sure the address on tax invoices, VAT returns and the DBD register matches reality.
Frequently asked questions#
Can I register a company at a virtual office? Usually yes, for DBD purposes, with the owner's consent letter and house registration.
Will the Revenue Department accept a virtual office for VAT? Sometimes. It depends on signage, staffing and inspection. Choose a provider with documented VAT support.
Can I get a work permit with a virtual office? Generally not. The DOE and Immigration expect a real workplace, so plan for at least a small private serviced office.
Is a virtual office legal in Thailand? Yes. The address must be genuine and documented, and the company must comply with all notices sent there.
What is the cheapest compliant setup? A registered office package with VAT support, upgraded to a private office at the same address when you hire or need a work permit.
Compare virtual office providers in Bangkok in our directory.
Related guides#
- Leasing Office Space in Bangkok: Districts, Rents, Contracts and Registration
- VAT Registration in Thailand: The 1.8M THB Threshold, PP.30 Filing and Tax Invoices
- Thai Work Permit Guide 2026: Requirements, Documents, Fees and Process
- How to Register a Company in Thailand (2026 Step-by-Step Guide)
Sources
- UnionSPACE virtual office pricing: https://www.unionspace.com
- Department of Business Development, company registration (registered office documents): https://www.dbd.go.th
- Revenue Department, VAT registration (Por Por 01, Por Por 09) and inspection practice: https://www.rd.go.th
- Department of Employment, work permit applications (employer location): https://www.doe.go.th
- Published virtual-office terms of Bangkok providers (e.g. UnionSPACE, The Urban Office, IW Office, Zura, Regus) checked 2026-10-29
