List62

ONIX Code List 62
Tax rate, coded

Simple Type Information

Used By

Element x471

Source

<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>