Zero-Rated Vs Non-Taxable Supplies

Zero-Rated  Supply Versus Non-Taxable Supplies for Cambodia Value Added Tax (VAT)

Zero-rate supply is exporting service , goods, local rice supply, local supporting industries.

Non-Taxable supplies (VAT Exemption Supply) refer to service/goods supply without charging VAT. Please read more about scope of VAT Exemption Supply/Non-taxable goods and services

Zero-rated and non-taxable supplies are VAT 0% the same rates, but Tax concepts for Zero-rated supplies are not the same as non-taxable supplies because zero-rated supplies can claim VAT input credit from purchase while non-taxable supplies cannot claim VAT input credit from purchase.