Not the same. Business that sell VAT 0% items (zero-rated items) can still deduct VAT on supplies, whilst providers of VAT exempt goods can't claim back VAT on supplies.
For example, admission to a charitable event is VAT exempt in the UK, while goods sold at a charity shop are zero-rated.
http://www.hmrc.gov.uk/vat/forms-rates/rates/goods-services....
Effectively the same I know...