In recent years, global warming has reached critical levels and this has caused a gradual decrease in the use of refrigerants. In the 1997 Kyoto Conference, it was announced that after 2011, use of refrigerants which have higher global warming potential (GWP) of 150 will be restricted. Hence, it was foreseen that R410A, with a GWP of 2088, which has been used in residential heating, ventilating and air conditioning systems, will be prohibited in the near future. This study investigates the thermodynamic performance using R32, which is a potential alternative because of its low GWP, and R410A in variable refrigerant flow (VRF) systems. As a result of theoretical analysis, it was observed that the coefficient of performance of R32 is 5% higher in heating mode and 6% higher in cooling mode than that of R410A. Considering all of this, it was confirmed that R32 can be used in VRF systems as a replacement for R410A in terms of performance.