Representative office

Representative offices are generally easier to establish than a branch or subsidiary, as they are not used for actual "business" (e.g. sales) and therefore there is less incentive for them to be regulated.

[citation needed] They have been used extensively by foreign investors in emerging markets such as China, India and Vietnam although they do have restrictions through not being able to invoice locally for goods or services.

Offices are opened in order to promote (less for the purpose of direct and indirect sales) of goods and/or services of the company, through advertising campaigns, market research, distribution support, etc.

Under Ukrainian law, Branches & Representative offices are established without constituting a separate legal entity.

Certificate of registration enables a temporary duty and value-added tax (VAT) free import in Ukraine of property and equipment required.