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We have not found an official blanket ban on using a virtual or serviced office as a Thai company's registered office. Since 1 January 2026 the Department of Business Development's registrar has checked new and changed head-office addresses against Thailand's house-registration records, as the DBD and Thai press have reported. Where five or more companies or partnerships are already registered at the same address, the registrar also asks for the owner's or occupier's written consent and proof of the right to use the premises. VAT is a separate question: the Revenue Department registers a company at the place where it actually and regularly carries on business, so a bare mailing address may not be enough for that. Whether a particular address can be used needs to be checked with the DBD before you commit.
In short
- The company's address goes in its memorandum, and the head office and any branches are named in the registration (Civil and Commercial Code ss. 1098(2), 1111(8)).
- We have not found an official blanket ban; confirm whether the proposed address is acceptable before paying the provider.
- For a new or changed head office, the DBD checks the address against house-registration records and may ask for supporting documents.
- Where five or more companies already share the address, you also need the owner's consent and proof of the right to use the premises.
- VAT registration looks at the facts of the place, not just the address on paper (Revenue Code s. 77/1(20)).
Three different checks
The confusion around virtual offices usually comes from mixing up three separate authorities, each asking a different question. We find it easier to keep them apart from the start.
| Authority | What it checks | Based on | What it means for a virtual office |
|---|---|---|---|
| DBD | The registered address, at setup and on any change | CCC ss. 1098(2), 1111(8); Order 4/2568 | Acceptance needs to be checked for the particular address; confirm the consent and evidence of the right to use the premises the DBD asks for |
| Revenue Department | Whether the company has a real, regular place of business there | Revenue Code s. 77/1(20) | Depends on the facts: fixed space, fixed hours, a lease or similar document |
| Other agencies (work permit, immigration) | — | No published rule found | Officially not addressed either way; we advise asking before you rely on the address |
What the DBD requires of a registered office
The memorandum states where in Thailand the company's registered office is, and the registration itself names the head office and every branch. The Civil and Commercial Code does not say what kind of premises this has to be — a shophouse, a condo unit, or a desk in a coworking space all qualify on the face of the Code.
What changed is the check behind the filing. Since 1 January 2026, under Order 4/2568 of the Central Partnership and Company Registration Office, the registrar compares every new head-office address and every address change against Thailand's house-registration data, as the DBD and Thai press have reported. Where five or more companies or partnerships are already registered at the same address, the applicant also files the owner's or occupier's written consent and proof of the right to use the premises.
The DBD also runs an online service that lets a property owner check which companies are registered at their address. Before we file a new company's documents, our lawyers run the same check: it shows us at once whether a provider's address is already near the five-company threshold, and what to ask for before you sign anything.
Virtual offices and coworking: when they're accepted
We have not found an official blanket ban on registering a company at a virtual office or a coworking space, but acceptance depends on the particular address. Before you sign up, ask the provider how many companies and partnerships are already registered at that address — the DBD's own address-check service lets an owner look this up — and whether the owner or occupier can produce the written consent and proof of the right to use the premises the registrar asks for once five or more are registered.
We recommend asking the provider for the owner's consent letter and the proof of the right to use the premises before you commit; our lawyers can check whether they match what the DBD will ask for at filing.
A home or condo as the company office
A home or a condo unit can be the company's registered office when the owner agrees and the address used in the registration matches the unit's house registration. Whether a particular home address is acceptable to the DBD still needs to be checked before you file.
The address and VAT registration
Registering the company with the DBD is only the first address question. The Revenue Code defines a company's place of business as a place where it regularly carries on business (s. 77/1(20)), and in a 2001 ruling the Revenue Department refused VAT registration to a member of a virtual-office service who had no fixed space, fixed hours or lease at that address.
Whether a given virtual office passes depends on the facts and on the local Revenue office, not on a blanket rule — there is no official "VAT-approved virtual office" category. If the company regularly works elsewhere, ask the Revenue Department which premises should be used for VAT registration and what evidence is required.
Our team looks at this early: whether the registered office can also serve as the VAT place of business, or whether the company needs a separate, documented place of work before it applies for a VAT number.
The address and the work permit: what isn't confirmed
We have not found an official rule — from the Department of Employment, Immigration, or anywhere else — that says a virtual or serviced address is accepted or rejected for a work permit application. Until one is published, we don't state an outcome either way, and we would be cautious about anyone who promises one.
If a work permit is part of your plan, our guide to getting a work permit in Thailand covers the employer-side requirements that are confirmed. For the address itself, we recommend asking the specific labour office that will handle your application before you rely on a virtual office for this purpose.
Changing the registered address
Changing the address in the memorandum needs a special resolution of the shareholders, and the amendment must be registered with the DBD within 14 days of that resolution (CCC s. 1146). The new address goes through the same check described above — the house-registration comparison and, where it applies, the five-company threshold.
We have not confirmed the DBD procedure for a move within the same province, including whether a memorandum amendment and special resolution are required, so we check the current practice before filing rather than assume it.
What to do next
Before you commit to a virtual office or a coworking address, our lawyers check three things: whether the address is likely to already be near the five-company threshold, whether the provider can produce the owner's consent and proof of the right to use the premises, and whether the address also works for VAT registration if you'll need one soon. If you're setting up the company together with a work permit, our Company + work permit package [price] covers both.
Send us the address and the agreement your provider offers. We'll tell you whether the documents are enough for the DBD and, separately, for VAT, and what to ask the owner for if they're not. As with any new engagement, we agree the cost before we start and answer within 24 hours. For the registration itself, our step-by-step guide to registering a company in Thailand walks through the rest of the process, and our illustrative scenario on proving real shareholders to the DBD shows the kind of document check a filing can involve. If you're still deciding whether to open a business in Thailand at all, that's the right place to start.
FAQ
Can I register a company at my condo?
A home or condo unit can be the registered office if the owner agrees and the address matches the unit's house registration. Check with the DBD whether the specific address is acceptable before you file.
Is a virtual office accepted for a work permit?
We found no official rule on virtual addresses for work permits. We look at each case on its facts and do not promise an outcome either way.
What documents are needed for the address?
For the DBD, the address must match the house registration. Where five or more companies already share it, you also need the owner's or occupier's consent and proof of the right to use the premises. For VAT, the Revenue Department looks at whether the company actually and regularly does business there.
Did the rules on company addresses change in 2026?
For a new head office or a change of head-office address, confirm the DBD's address-verification and supporting-document requirements before filing. We have not found an official rule banning virtual offices.
