| 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). Only for use in ONIX 3.0 or later |
42 |
|
| Z |
Zero-rated |
|
0 |
|
