Enterprises providing software services is not subject to VAT as prescribed in Clause 21, Article 4, Circular 219/2013/TT-BTC. However, please also note that if enterprises are providing software service for foreign organizations, individuals, or consumers outside Vietnam; supplies to organizations and individuals in non-tariff zones and for consumption in non-tariff zones as prescribed by law, they are eligible for the VAT rate of 0% if they satisfy the conditions specified in Article 9, Circular 219/2013 / TT-BTC. Therefore, enterprises should also pay attention to service providers and  location of service provision like in foreign countries and non-tariff zones to be able to apply tax rates and declare accurately in accordance with laws.