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Legal service for foreign clients

Opening & Running a Compliant Clinic or Medical Facility in Thailand

A clinic that meets premises standards is not automatically running advertising that meets the same bar.

Quick answer

Opening a licensed clinic or medical facility means securing the premises licence and the operator's professional licence together, then staying on top of advertising rules that bar exaggerated medical claims, lawful handling of pharmaceuticals and devices, patient-data protection under the personal data law, conditions for foreign practitioners, VAT treatment split between medical and cosmetic services, and revenue recognition for prepaid treatment packages. We build this out from the initial licensing through the internal controls that keep the clinic compliant once it is running. From THB 50,000 per clinic.

From THB 50,000 From THB 50,000 per clinic · government fees and site-inspection costs are billed separately at cost · Facility-licence filing and internal setup in 6–8 weeks · approval time then depends on the health authority

Opening & Running a Compliant Clinic or Medical Facility handled by Thai Law & Accounting lawyers in Thailand
Our bilingual team handles opening & running a compliant clinic or medical facility end to end across Thailand.

Who this is for

  • Doctors or licensed practitioners opening their own clinic for the first time
  • Investors holding shares in an aesthetic or medical clinic without practising themselves
  • Clinics expanding branches and needing a fresh premises licence at each location
  • Clinics bringing in foreign practitioners on a visiting or permanent basis
  • Clinics flagged over the wording of their social-media advertising

What you receive

  • Filing for the medical-facility licence and the operator's professional licence
  • Pre-publication review of advertising copy against medical-advertising rules
  • A traceable system for storing and dispensing medicine and medical supplies
  • A patient-data protection policy aligned with the personal data protection law
  • Guidance on conditions and documents for incoming foreign practitioners
  • A VAT-split framework for medical versus cosmetic services and package-revenue recognition rules

Documents to prepare

  • The operator's medical or relevant professional licence
  • Premises layout and a list of medical equipment used at the clinic
  • Records for storage of controlled medicines and supplies
  • Samples of advertising copy and imagery currently used or planned
  • The clinic's current patient-data handling policy, if any
  • Records of package sales revenue and outstanding service obligations

How it works

6-step process

  1. 1

    Verify operator qualifications and premises before filing

    Confirm the operator holds the professional licence matching the clinic type being opened.

  2. 2

    File for the medical-facility licence

    Prepare layout plans and equipment lists that match the standard the authority sets.

  3. 3

    Screen every piece of advertising before it goes live

    Strip out claims of exaggerated results or unsupported comparisons.

  4. 4

    Set up medicine and supply controls

    Build an intake-and-dispense log that traces back to each patient record.

  5. 5

    Put a patient-data policy in place

    Define access rights and the consent process before any data collection.

  6. 6

    Set up accounts that split and recognise package revenue

    Separate medical from cosmetic income and recognise package revenue as each session is actually delivered.

In depth

Opening & Running a Compliant Clinic or Medical Facility: what foreign clients need to know

Every licensed medical, dental, aesthetic or wellness clinic in Thailand sits on two separate legal layers that must always line up. The first is the sanatorium licence for the facility itself, issued for a specific declared category of service. The second is the professional licence of whoever actually treats patients. Many investors assume one person must hold both, when in fact the licensed operator and the practitioner in charge can be different people under a properly structured arrangement — but the law assigns unequal responsibility to each. Get the structure wrong at the outset and the problem rarely surfaces immediately; it appears later, during a licence inspection, a patient complaint, or a retrospective revenue audit.

Sanatorium and clinic licence categories, and who may apply

The Sanatorium Act separates clinics by declared service type — general medical clinics, specialist medical clinics, dental clinics, nursing and midwifery clinics, and medical technology clinics — and each licence category fixes the boundary of what may lawfully be offered inside. Most aesthetic clinics in practice register as specialist medical clinics under dermatology or plastic surgery rather than as a separate category. Choosing the wrong category at the outset means procedures actually delivered on the premises can exceed the scope the licence covers, which can trigger a suspension order even where the procedure itself raises no clinical concern at all.

The person or entity applying for the facility licence — the licensee — need not be a licensed practitioner and can simply be an investing company, but the licensee must appoint an operator who holds the qualifying professional licence for that service category and answers for clinical standards on the premises day to day. This split lets non-clinical investors take an equity stake, but it also means the contract between licensee and operator must spell out who answers for what, because when a clinical complaint arises, the appointed operator is invariably the first person the regulator calls in for questioning.

The premises and medical equipment must pass inspection before the licence issues and must remain materially unchanged for its duration. Extending floor space, relocating a procedure room, or adding equipment classified as controlled medical devices — certain high-power lasers, for instance — requires notifying or amending the licence file before the equipment goes into use. Many clinics buy new equipment and start treating patients on it first, notifying the regulator only afterwards, which quietly turns every treatment given in that window into service delivered outside the licensed scope.

Advertising medical services and the risk from before/after claims

Every clinic advertisement — signage, website copy, or social media posts — must have its text and imagery cleared before publication, and the single most commonly breached rule is using before-and-after imagery to tout treatment results, because the regulator treats such comparisons as inherently misleading given how outcomes vary between individuals. Aesthetic clinics that lean heavily on influencer marketing and social posting frequently skip pre-clearance because campaigns move fast, but the consequence is a fine plus a retroactive takedown order covering the whole campaign at once.

Beyond before-and-after images, claims such as best, one hundred percent safe, or no side effects all fall squarely within the prohibited category of exaggerated advertising, even where the practitioner genuinely believes the procedure is safe, because the rule judges the wording's tendency to create unrealistic consumer expectations rather than the underlying clinical truth. We recommend clinics build a standard, pre-cleared library of approved wording to reuse rather than letting a marketing team draft fresh copy for every campaign with no screening layer.

Penalties for advertising breaches run from administrative fines to an immediate takedown order, and where the advertisement is found to have induced patients into higher-risk procedures, regulators can also route the matter into consumer-protection proceedings for deceptive practice, leaving the clinic facing two tracks of enforcement at once. We treat advertising review as a standing routine to run alongside licensing and accounting work, not a task taken up only once a complaint has already landed.

Controlled medicines and medical devices on the premises

Clinics using controlled-category anaesthetics, sedation agents, or products such as botulinum toxin and dermal fillers need a traceable log of every unit received and every unit administered, because the Food and Drug Administration cross-checks purchase volumes against the quantities recorded in patient charts. Unexplained gaps between the two routinely draw suspicion of off-book use or unlicensed resale.

Certain devices fall into categories requiring separate registration or import licensing, and clinics that import laser or skin-tightening equipment directly rather than through a properly registered distributor carry two layers of exposure at once — device-licensing risk and, if the tariff classification is wrong, customs risk. We therefore review medical-device certification documents alongside the facility licence, since the two issues look separate but their consequences are directly linked.

Disposal of expired medical supplies and infectious clinical waste sits under its own separate regime from ordinary refuse. Clinics without a contract with a licensed infectious-waste disposal operator, or without weight logs for each collection cycle, are routinely flagged during annual sanatorium inspections even where no patient complaint has ever been raised.

Patient records, informed consent, and personal-data rules

Patient records qualify as sensitive personal data under the personal-data protection regime precisely because they concern health directly, and collecting, using or disclosing them requires a firmer legal basis than ordinary data. Even where the use is purely for the patient's own treatment, the clinic still needs proportionate security controls over the record system — role-based access restrictions, for instance, rather than letting every staff member browse every patient's file.

The informed-consent form used before a procedure needs to genuinely convey the risks and alternatives, not stand as a boilerplate document signed on the way into the treatment room. In a clinical dispute, a consent form drafted too broadly or in language an ordinary patient could not follow is often read by a court or professional council as no real consent at all, putting the operator and practitioner on the back foot from the outset even where the procedure itself met professional standards.

Releasing records to a third party — an insurer, or the patient's own lawyer — needs a distinct authorisation separate from the treatment consent itself. A fair number of clinics send records to insurers on a phone request without a proper written release, a risk that sits quietly unnoticed until one patient eventually complains about an unauthorised disclosure.

Professional liability and handling patient complaints

When a patient files a complaint with the Medical Council, Dental Council, or another relevant professional body, the process typically opens with a request for a written explanation from the practitioner, and that first written response carries disproportionate weight in shaping everything that follows. A submission drafted without understanding the procedure, or one that concedes facts unnecessarily early, is hard to walk back later. We advise seeking guidance before that first explanation goes out, even where the underlying matter looks like a minor misunderstanding.

Separately from the professional-body track, a patient may also bring a civil damages claim against both the clinic and the practitioner at the same time, leaving the clinic managing two parallel processes judged by different standards — the professional track tests whether ethical or clinical standards were breached, while the civil track tests actual damage and causation. Clinics that carry professional-liability insurance arranged in advance tend to weather this period without a severe cash-flow hit.

Many complaints resolve before ever reaching a professional council, provided the clinic runs a responsive internal complaint channel backed by complete records supporting what actually happened. A large share of patients complain because they feel they were never given an adequate explanation rather than because they set out to pursue formal action from the start, so a clear internal channel for hearing concerns and explaining decisions cuts down considerably on matters that escalate to a council.

Foreign practitioners: professional licensing and work permits

A foreign doctor or dentist seeking to practise in Thailand must first have their qualifications recognised and sit for the Thai professional council's licensing examination — a separate step entirely from the work permit issued by the Department of Employment. Some clinics assume that once a work permit is secured, treating patients can begin, when in fact the Thai professional licence must always come first.

Even once the professional licence is in hand, the work permit itself is tied to a specific position and specific employer entry. If a foreign doctor moves to see patients at a sister branch of the same clinic group without the work permit being amended to cover that new location, the arrangement counts as working outside its stated conditions, which carries a fine against both employer and practitioner even where both branches sit under the same corporate group.

One point often overlooked is that the professional licence and the work permit renew on different cycles entirely. A clinic without a per-practitioner expiry tracking system risks a doctor continuing to see patients after one of the two licences has quietly lapsed unnoticed, which affects both the legal standing of the treatment given and coverage under a liability policy, since such policies typically require the insured to hold every relevant licence in full force throughout the period of service.

VAT treatment, and revenue recognition for course packages

Medical services aimed at treating disease or bodily abnormality are exempt from VAT under the Revenue Code, but purely cosmetic services unconnected to treating a condition — filler injections for appearance alone, or relaxation-focused spa treatments — fall outside that exemption and carry standard VAT. A frequent problem is that the same clinic delivers both categories side by side, yet its revenue records fail to separate exempt items from taxable ones cleanly, so when the Revenue Department audits, the clinic has to work back through individual patient charts to prove which procedure had a genuine medical indication.

Prepaid course packages, where a patient pays a lump sum upfront and draws it down over several visits, need their own accounting discipline, because the amount collected in advance is not fully earned revenue on the day of sale — it belongs in a deferred revenue account and is recognised progressively as each session is actually delivered. A clinic that books the whole package as revenue on the sale date overstates taxable income in the first year, and if a patient later fails to use the full course or asks for a refund, retroactively correcting the books is far messier than setting the system up correctly from the outset.

Another recurring risk is a package that bundles an exempt service and a taxable one under one combined price, which needs a reasonable, consistently applied allocation method rather than an ad hoc split chosen each period to minimise tax. We typically help clinics design a sub-ledger that separates revenue types right at the point of sale, alongside a package-pricing allocation policy that can be explained to an auditor or a revenue officer at any time.

Accounting controls a clinic needs in practice

Clinics run cash flows unlike most ordinary businesses, mixing counter cash receipts, card payments, and insurer settlements that lag by months. Reconciling all three against the underlying clinical record of what was actually delivered needs to happen routinely, since this is the point where revenue leaks most easily if the booking system, the patient record system, and the accounting system are never cross-checked against each other.

Purchasing of medicines and supplies should keep the ordering function, the receiving function, and the recording function in separate hands, since some products carry high per-unit value and real leakage risk. Segregating these duties reduces the chance any single person can quietly obscure the gap between purchase volumes and actual usage, which loops directly back into the controlled-medicine audits run by the Food and Drug Administration.

Finally, clinics with multiple branches or several practitioners working under one licence should keep revenue reporting broken down by individual practitioner rather than lumped into one branch-wide figure, because when a professional dispute or a tax audit arises, the ability to trace data straight back to the specific person and date of service cuts sharply into the time needed to respond to regulator questions.

Cost structure: government fees vs professional fees

ItemOfficial feeProfessional feeNote
Sanatorium licence application feeSet by the local authority or the Department of Health Service Support, varying by category and facility sizeFrom THB 50,000 per clinic, covering premises-plan review, service-category mapping and filingDepends on the complexity of the procedures the clinic intends to offer
Annual licence renewal feeSet annually by the regulatorQuoted separately based on document review and site-readiness checking prior to renewal filingPreparation should start at least two months before expiry
Controlled medical device registration feeSet by the FDA according to device classQuoted per device and depending on the need to coordinate with importers or distributorsSeparate from the facility licence fee
Professional licence recognition and work permit for a foreign practitionerProfessional council fees plus the Department of Employment's work permit feeQuoted per practitioner depending on the complexity of overseas qualification recognitionRuns in parallel with the work visa process
Setting up a sub-ledger separating exempt and taxable revenueNo direct government feeQuoted based on number of branches and the complexity of packages soldIncludes designing the package price-allocation policy
Ongoing monthly advisory retainerNonePer agreed scope, covering advertising review, licensing and tax mattersSuited to clinics with multiple branches or several practitioners

Aesthetic clinic ordered to take down before-and-after ads

Situation: A clinic ran a promotional campaign using before-and-after filler images on social media without prior clearance of the content.

What we did: We drafted a standard advertising wording guideline, pulled every offending image down, and filed an explanation with a remediation plan.

Outcome: The clinic received a base-tier fine and resumed advertising under the new guideline within a short period.

Foreign doctor working across branches without an updated work permit

Situation: A foreign doctor within a clinic group began treating patients at a new branch while still holding a work permit tied to the original location only.

What we did: We audited every work permit across the group, filed amendments to cover the correct locations, and set up a per-practitioner expiry tracking system.

Outcome: The group avoided the fine exposure from out-of-condition work and gained an advance-warning system for future branches.

Course package revenue booked at the wrong time, overstating tax

Situation: A clinic recognised full revenue the moment a patient paid for a ten-session course, even though the patient had only used part of it within the accounting year.

What we did: We restructured the chart of accounts to include a deferred revenue account, built a recognition schedule tied to sessions actually used, and filed the corresponding tax amendment.

Outcome: The clinic recovered the overpaid income tax and now runs a correct recognition system for future course sales.

When to act, and when waiting is fine

  • When opening a new clinic or changing its service category

    Confirm the licence category you apply for covers every procedure you actually plan to offer before filing, rather than expanding scope later.

  • When the marketing team is preparing a new campaign

    Route all wording and imagery through pre-clearance every time, especially before-and-after images and any efficacy claims.

  • When bringing on a foreign practitioner or opening a new branch

    Verify the professional licence and work permit match the actual location and role before treatment begins.

  • When starting to sell prepaid packages or treatment courses

    Set up the deferred-revenue system and price-allocation policy before the sale launches, not retroactively after the Revenue Department raises a question.

FAQ

Frequently asked questions

Do aesthetic clinics and medical clinics use the same licence?

The facility-licence framework is similar, but the scope of services and the operator's qualifications must match what is actually offered. This needs checking before filing so the registered scope is not narrower than the real service list.

What kind of advertising wording tends to draw scrutiny?

Wording that guarantees a result, makes unsupported comparisons with competitors, or uses misleading before-and-after images tends to draw the first look from regulators.

Can a foreign doctor simply come in to see patients at a Thai clinic?

No — a valid Thai medical licence and work permit are required before practising, even for a short visiting engagement, and the same process applies regardless of duration.

How long can patient data be retained?

The appropriate period depends on the purpose of holding the data and specific facility-law requirements. Clinics should fix a stated retention period in policy rather than keep data indefinitely.

When should revenue from a prepaid treatment package be recorded?

As a rule, revenue should be booked in stages, tracking each session as it is actually carried out, not booked in full on the day payment is received, so the financials still reflect the remaining service obligation.

Is VAT treatment different for cosmetic services versus disease treatment?

Certain medical treatment services qualify for a VAT exemption under statutory conditions, while most cosmetic services do not meet that exemption, so the accounts need a clear split to compute VAT correctly.

Can a non-medical investor own and open a clinic?

Yes, the investor can hold the facility licence as the corporate licensee, but must appoint an operator holding the matching professional licence, with a contract that clearly divides responsibility between the two roles.

Does a customer review posted by the clinic count differently from an ad?

No, if the clinic itself selects and publishes the review, the law treats it as advertising subject to the same pre-clearance requirement as any other promotional content.

Are IV vitamin drip services subject to VAT?

It depends on the medical indication. Where an actual deficiency is diagnosed and recorded in the chart, it typically falls within exempt treatment; where it is offered purely for general wellness without an indication, standard VAT usually applies.

How long must a clinic retain patient records?

Ministry of Public Health regulations set a minimum retention period, and records should be kept longer where a dispute or complaint is still pending, since they are typically the most important evidence in any defence.

How is tax adjusted when a patient refunds an unused course balance?

The unused portion still sitting in deferred revenue can simply be reversed without disturbing income already recognised in prior periods; where the ledger was structured correctly from the start, the adjustment is straightforward.

Does a small single-practitioner clinic still need internal controls?

Yes; even at small scale, separating the person who records receipts from the one handling counter cash, and reconciling regularly against clinical records, still reduces exposure at both tax audit and licence renewal.

Browse the full legal FAQ wiki

Written by: Thai Law & Accounting Services — attorneys and licensed accountants

Reviewed by: Reviewed by a Notarial Services Attorney registered with the Lawyers Council of Thailand.

Last updated: 2026-08

Information as of August 2026. Government fees and processing times change — verify with the relevant agency before acting, or let our team verify for you.

contact@tla.co.thจ.–ส. 9–18น.15 นาที