Export Goods-zero rated VAT ( 0%)

Export Goods-zero rated VAT ( 0%)

Exporting goods is zero rated VAT ( 0%). Exporting goods or products outside of Cambodia such as Japan, China, USA etc is subject to zero rated VAT (0%).

Supplies of goods to any place outside Cambodia as evidenced by documentary proof acceptable to the Tax Department. These supplies of goods are zero-rating VAT for Cambodia Tax.

Example

ABC manufactured Table for local and export sale. During January 2019, ABC exported 100 Tables to Thailand. Values of 100 Tables before Value Added Tax (VAT) are $20,000.

Required

Calculate VAT for exporting Tables to Thailand.

Answer 

Because VAT for exporting products / goods is subject to zero rated VAT ( 0%), so VAT =$20,000 x 0%=$0

VAT=$0.