Can a Singapore representative office (Representative Office) carry out sales?

No, a representative office is a temporary setup that can only carry out market research and liaison for the head office, and it cannot generate revenue. To do business locally, you need to set up a subsidiary or a branch.

A representative office is not a separate legal entity, so the head office bears all liability, and since it has no income it is not subject to corporate income tax. It is registered through Enterprise Singapore rather than ACRA, and its period of operation is limited.

• At the market research stage: a representative office can be considered.
• If contracts or revenue are expected: setting up a subsidiary (Pte. Ltd.) from the start is more efficient procedurally.

Lee Kim Alliance provides a company incorporation service and a branch registration service.

As of November 2026, source: ACRA