| 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 | |