Uni 19-05-2015 - Guidance on VAT for camera software

Camera software is software product. The imported camera software is computed VAT as follows:

• In case, the software is packed or produced with an independent modun to the equipment and can install in the equipment by a third party (is not the producer), this software is regarded as an independent software and  the software’s value can be separated from the value of the equipment, the software is not imposed VAT under regulations of clause 21 article 4 Circular 219/2013/TT-BTC dated 31 Dec 2013.
• In case, the software is already embedded, integrated in the equipment is considered as a part of that equipment. In this case, the VAT calculation for the software is calculated under VAT tax rate of the equipment containing software.