The legal status, the establishment and registration of joint ventures with foreign founder governed by the laws of Ukraine "On Entrepreneurship" of 07.02.1991r. № 698-XII, "On Enterprises in Ukraine" dated 27.03.1991 № 887-XII, "On Business Associations" from 19.09.1991 № 1576-XII.

Law of Ukraine "On foreign investment" from 03.19.1996 g. №93 / 96-BP is determined that an enterprise (organization) of any organizational - legal form, established in accordance with the legislation of Ukraine, foreign investment in the charter fund, if available , at least 10 percent is an enterprise with foreign investments.

Foreign investments according to the Law of Ukraine "On foreign investment" from 03.19.1996 g. №93 / 96-BP are subject to state registration, which is carried out by regional administrations within three working days after their introduction under the "Regulations on the state registration of foreign investments "approved by the Cabinet of Ministers of Ukraine 7.08.1996r. №928. For state registration of foreign investment fee in the amount of tax-free minimum incomes at the date of registration of foreign investments. Unregistered foreign investments do not entitle to receive benefits and guarantees provided by the legislation of Ukraine on investment.

Part 2 of Art. 287 Customs Code of Ukraine stipulates that goods (except for goods for sale or using for purposes not directly related to the proceedings entrepreneurship) imported into the customs territory of Ukraine for at least three years by foreign investors pursuant to the Law of Ukraine "On foreign investment "of 19 March 1996 r. № 93/96-BP to invest on the basis of registered agreements (contracts) or as foreign investors in the authorized capital of the enterprise with foreign investments are exempt from import duty. Other taxes payable under the Tax Code of Ukraine (GCC) and the Customs Code of Ukraine (CCU). Part 2 of Art. 287 CCU found that the alienation of property which is imported to Ukraine as foreign investor to the charter capital of enterprises with foreign investment before three years from the time of its admission on balance, there is the obligation to pay import duties, penalties and value added tax the amount of increased tax liability for this tax.

However, n. 190.1 Art. 190 NKU found that the tax base of value added tax for goods imported into the customs territory of Ukraine, is a contract (contract) cost, but not lower customs value of the goods determined in accordance with Section III of CCU, given the duty and excise tax payable and included in the price of goods. That is, if the customs clearance of the property the amount of import duty in the taxable value added tax not included.

Customs authorities shall pass the property on the territory of Ukraine under the now issued a promissory note in the amount of duty deferred payment of no more than 30 calendar days from the date of registration of import duty declaration. The bill is redeemed and import duty is not charged if the period for which the given payment delay specified property credited to the balance sheet and the tax inspection at the location of the company made this point on the copy of the bill.

According to Clause 2 "of the customs clearance of imported goods (products) that are subject to compulsory certification in Ukraine", approved by the Cabinet of Ministers of Ukraine of 04.11.1997 p. № 1211, goods imported to Ukraine as an investment in the authorized funds businesses are not subject to compulsory certification in Ukraine.

In the case of foreign investors, foreign investment only in the form of cash, such investor or authorized in the prescribed manner a person for registration of foreign investment in a period not exceeding 30 days from the date of foreign investment shall submit to the appropriate regional branch of National Bank of Ukraine documents for state registration of foreign investment and issue notification of registration of foreign investments.

State registration of foreign investments made by assigning reports about the introduction of foreign investment registration