Online Business Guide

Welcome to the On-line Business Guide to Ukraine - our free resource for business professionals seeking information and advice about doing business in Ukraine.

• Country profile and investment climate
  Please select a chapter... Government structure Legal system People Economy Foreign trade
  
  
• Business environment
  Please select a chapter... Business climate Economic development plans Free trade zones European Union, NATO International agreements Legal environment Property market Foreign investor associations
  
  
• Foreign investment and privatisation
  
  
• Banking, finance and insurance
  Please select a chapter... Banking system Foreign currency rules Specialised financial institutions Investment institutions Capital markets Insurance
  
  
• Importing and exporting
  Please select a chapter... Trends in customs policy Import restrictions Customs duties Temporary import relief Customs duties incentives Documentation and procedures Warehousing and storage Exports Protection of intellectual property rights
  
  
• Business entities
  Please select a chapter... Legal framework Forms of business organisation Net asset requirement Limited liability companies Joint stock companies Foreign directors Partnerships and joint ventures Branches Representative offices
  
  
• Labour relations and social security
  Please select a chapter... Labour relations and the Labour Code Working conditions Social security system Foreign personnel
  
  
• Accounting and audit requirements
  
  Please select a chapter... Accounting Chart of accounts Audit requirements
• Tax system and administration
  Please select a chapter... Tax system Direct and indirect tax burden Principal taxes Legislative framework Tax treaties Administration of the tax system Registration requirements Tax returns and payments Assessments Appeals Withholding taxes Tax audits Penalties Tax clarifications
  
  
• Taxation of corporations
  Please select a chapter... Corporate tax system Incentives Gross income Deductibility of expenses Related party transactions Other taxes Holding companies
  
  
• Taxation of individuals
  Please select a chapter... Territoriality and residence Private entrepreneurs Gross income Tax-exempt income Deductions Foreign tax credits Taxation of non-residents Tax compliance
  
  
• Value added tax
  Please select a chapter... Introduction Taxable activities Scope of VAT Zero-rating Exempt supplies Taxable amount Input tax credits VAT compliance

Please note that this guide is for general information purposes only, and does not contain a comprehensive analysis of each item described. Before taking (or not taking) any action, readers should seek professional advice specific to their circumstances.

This Guide was last updated in May 2007