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| Value | Description | Notes |
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| 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 | |
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