Branch, representative office, business location: what are the differences?
Branch, representative office or business location: functions, tax codes, registration steps and which to choose when your business expands in Vietnam.
When expanding into a new area, a business has three options: set up a branch, a representative office or register a business location. Each has different functions and obligations.
Three ways to expand operations
- 1BranchPerforms all or part of the company's functions and may conduct business
- 2Representative OfficeRepresents and protects the company's interests; no business activity
- 3Business LocationA specific place of business: store, warehouse, workshop
Branch
A branch is a dependent unit of the enterprise that performs all or part of the enterprise's functions, including acting as an authorized representative. The branch's business lines must be within the enterprise's business lines. A branch has a 13-digit tax code and may file taxes separately depending on its accounting method.
Representative Office
A representative office is a dependent unit that represents the enterprise's interests under authorization and protects those interests. A representative office may not conduct business – it suits you if you only need a place for transactions, client care and market research.
Business Location
A business location is where an enterprise carries out specific business activities, such as a store, warehouse or workshop. The procedure is simpler: the enterprise notifies the business registration authority of the new location within 10 days from the date of the decision to establish it.
Which Form Should You Choose?
| Need | Recommended |
|---|---|
| Opening a store or warehouse in another locality and needing independent business activity | Branch |
| Only need a place for transactions, product introduction and client care | Representative Office |
| Adding a point of sale or warehouse with a simple procedure | Business Location |
Registration Procedure
The dossier includes a notification in the prescribed form, a decision and meeting minutes (for branches and representative offices), and identity documents of the head of the unit. The business registration authority processes it within 03 working days from receipt of a valid dossier. The business licence fee for branches and representative offices has been abolished since 2026.
HDS Law advises on the right form and handles the full procedure for opening a branch, representative office or business location. Contact a lawyer.
Content reviewed by Lawyer Đoàn Minh Đức (Director – Managing Lawyer); updated 30 Sep 2026.
This article is for reference only, based on regulations as of the update date. For advice on your specific case, please contact a lawyer.
