ONIX Code Lists Issue 36, January 2017
List 62: Tax rate, coded

Value Description Notes

H Higher rate Specifies that tax is applied at a higher rate than standard
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
R Lower rate Specifies that tax is applied at a lower rate than standard
S Standard rate
Z Zero-rated