The Ministry of Revenue & Duties clarifies

In Ukraine the entities engaged in international trade and conducting cross-border activities include:

- natural persons – citizens of Ukraine, foreign citizens and stateless persons, which are assumed to have legal capacity pursuant to the laws of Ukraine and permanently reside in the territory of Ukraine;

- legal persons, registered as such in Ukraine and which domicile in the territory of Ukraine   (enterprises, organizations and associations of all types, including joint-stock companies and other types of commercial companies, associations, unions, groups of companies, consortiums, trading houses, intermediary and consultancy firms, cooperative societies, credit and financial institutions, international associations, organizations, etc.), including legal persons which property and/or assets are taken into full ownership by foreign business entities;

- associations of natural, legal, natural and legal persons, which are not regarded to be legal persons according to the laws of Ukraine but domicile in the territory of Ukraine and are eligible under the civil law of Ukraine to conduct commercial activity; - structural units of foreign business entities, which are not legal persons according to the laws of Ukraine (subsidiaries, branches, etc.), but domicile in the territory of Ukraine;

- joint ventures which participants are commercial entities of Ukraine and foreign business entities registered as such in Ukraine domiciling in the territory of Ukraine;

- other business entities as stipulated by the law of Ukraine.

The listed above is set out in Law of Ukraine dd. 16.04.91 №959-ХІІ On Cross-Border Activities, as subsequently amended.