PlayStation Knowledge Center
Supported Music, Video, and Photo File Types for PlayStation Vita
At this time, the following formats are supported on the PS Vita system:
MP3 MPEG-1/2 Audio Layer 3, MP4 (MPEG-4 AAC), and WAVE (Linear PCM)
MPEG-4 Simple Profile Level 3, Maximum 320x240 pixels, AAC
H.264/MPEG-4 AVC Baseline/Main/High Profile Level 3.1, Maximum 720p, AAC
JPEG (Exif 2.2.1), TIFF, BMP, GIF, and PNG
NOTE: You may not be able to play some content depending on the type of data, file size, or copyright protection. Some content distributed over the Internet and by other means may also have playback restrictions. For more details, contact the content providers you obtained the files from.
HD video files from the PlayStation Store are currently not supported by the PS Vita.
For information about copying or moving data to the PS Vita system from a PS3 system or PC, check here.