Iran's HESA company and four Ukrainian companies - the aircraft maker Antonov, the Kiev-based Aviant aircraft plant, the Motor Sich engine making plant, and the Kharkov production association - signed a letter of intent on Friday.
The two countries have yet to sign an intergovernmental agreement before the deal can move ahead.
In its basic modification, the An-148 is designed to carry 70-90 passengers up to 5,000 kilometers. It costs an estimated $20 million to build, less than Sukhoi's Superjet 100 (around $28 million).
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Ukraine has not preserved its 1991 borders. The signing of the Geneva memorandum on April 17 reaffirmed the willingness of Russia, the United States and EU countries to reach a compromise. While the sides continue to trade tough talk and symbolic sanctions, the Kremlin and the White House are also holding a parallel dialogue on the coordinated geopolitical revision of Eastern Europe.