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List 62: Tax rate type

Value Description Notes Issue number Modified in Issue
H Higher rate Specifies that tax is applied at a higher rate than standard 5
P Tax paid at source (Italy) Under Italian tax rules, VAT on books may be paid at source by the publisher, and subsequent transactions through the supply chain are tax-exempt 7
R Lower rate Specifies that tax is applied at a lower rate than standard. In the EU, use code R for ‘Reduced rates’, and for rates lower than 5%, use code T (‘Super-reduced’) or Z (Zero-rated) 0 42
S Standard rate 0
T Super-low rate Specifies that tax is applied at a rate lower than the Lower rate(s). In the EU, use code T for ‘Super-reduced rates’, and for Reduced rates (5% or above) use code R (Lower rate) 42
Z Zero-rated 0
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