<xs:simpleType name="List62">
<xs:annotation>
<xs:documentation source="ONIX Code List 62">Tax rate, coded</xs:documentation>
</xs:annotation>
<xs:restriction base="xs:string">
<xs:enumeration value="H">
<xs:annotation>
<xs:documentation>Higher rate</xs:documentation>
<xs:documentation>Specifies that tax is applied at a higher rate than standard</xs:documentation>
</xs:annotation>
</xs:enumeration>
<xs:enumeration value="P">
<xs:annotation>
<xs:documentation>Tax paid at source (Italy)</xs:documentation>
<xs:documentation>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</xs:documentation>
</xs:annotation>
</xs:enumeration>
<xs:enumeration value="R">
<xs:annotation>
<xs:documentation>Lower rate</xs:documentation>
<xs:documentation>Specifies that tax is applied at a lower rate than standard</xs:documentation>
</xs:annotation>
</xs:enumeration>
<xs:enumeration value="S">
<xs:annotation>
<xs:documentation>Standard rate</xs:documentation>
<xs:documentation/>
</xs:annotation>
</xs:enumeration>
<xs:enumeration value="Z">
<xs:annotation>
<xs:documentation>Zero-rated</xs:documentation>
<xs:documentation/>
</xs:annotation>
</xs:enumeration>
</xs:restriction>
</xs:simpleType> |