The official letter no. 2136/TCT-CS dated 01 july 2013 of GDT in guidance of vat for software services
The official letter No. 2136/TCT-TNCN:
Computer software includes software products and services are not subject to VAT, in which software services are activities which directly support, use for production of installation, exploitation, usage, upgrading, maintenance of software and other similar activities related to software.