---
title: "onix-codelist-62"
canonical: "https://docs.holnix.com/space/HW/388333769/onix-codelist-62"
format: markdown
---
# ONIX Code Lists Issue 67, October 2024

## List 62: Tax rate type

| 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. In the EU, use code R for ‘Reduced rates’, and for rates lower than 5%, use code T (‘Super-reduced’) or Z (Zero-rated) |
| S | Standard rate |  |
| 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 |
| Z | Zero-rated |  |

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