If it’s necessary to create excise invoices in transactions for the realization of fuel, which is taxed at a zero rate of excise duty
DFS, in a letter dated 22.09.2016 G. № 20647/6/99-99-12-03-03-15 reminded: the entity in case of realization of benzene (code 2707 10 90 00) in the domestic market of Ukraine in compliance with the p. 229.6 NKU at a zero rate of excise tax the company included in the List of companies which receive or import on customs territory of Ukraine substances used as components of motor fuels for use as raw materials during production in the chemical industry, approved by the decree of the Cabinet dated 04.03.2013 g. No. 158, within the established quotas, the tax obligation to pay excise duty arises.