This Decree applies to state management agencies of science , technology and innovation at central and local levels; enterprises, organizations and individuals participating in innovation and creative startups; relevant enterprises, organizations and individuals.
Specifically, Decree No. 268/2025/ND-CP stipulates that enterprises that meet the prescribed conditions will be granted a Certificate of Science and Technology Enterprise by a competent state management agency.
The Decree stipulates that enterprises are granted a Certificate of Science and Technology Enterprise when they fully meet the general conditions and specific conditions according to the enterprise's size. The enterprise's size is determined according to the provisions of the law on support for small and medium enterprises.
General conditions
Firstly, the enterprise is established and operating under the Law on Enterprises.
Second, creating scientific, technological and innovative products from one of the results of scientific research, technological development and innovation that is legally owned or used, including:
Inventions; utility solutions; industrial designs; semiconductor integrated circuit layout designs protected in Vietnam;
Computer programs that have been granted a certificate of copyright registration; New livestock breeds; new plant varieties; new aquatic breeds; new forestry tree varieties; technical advances that have been protected or recognized; Results of scientific research, technological development and innovation that have been accepted or confirmed, recognized according to law; Technology transferred under a technology transfer contract that has been registered according to law on technology transfer.
Conditions for large enterprises
Total expenditure for scientific research, technology development and innovation activities must reach at least 2% of average net revenue in the 3 consecutive fiscal years or from 200 billion VND/year or more in the 3 consecutive fiscal years; in case the enterprise has been operating for less than 3 years, the average shall be calculated over the entire operating period since its establishment, but not less than 1 full fiscal year;
Science and technology enterprises must create scientific, technological and innovative products from one of the results of scientific research, technological development and innovation that is legally owned or used.
Have a research and development department with at least 10 employees with university degrees or higher, of which at least 5 are Vietnamese;
Scientific, technological and innovative products account for at least 30% of total revenue or reach VND 90 billion/year or more in 03 consecutive fiscal years; in case the enterprise has been operating for less than 03 years, the average is calculated over the entire operating time since its establishment, but not less than 01 full fiscal year;
Scientific, technological and innovative products bring one of the following effects: Exported to foreign markets; created from technology in the List of technologies encouraged for transfer according to legal regulations; won national or international awards for quality or environment.
Conditions for medium enterprises
Total expenditure for scientific research, technology development and innovation activities must reach at least 2% of average net revenue in the 3 consecutive fiscal years; in case the enterprise has been operating for less than 3 years, the average shall be calculated over the entire operating period since its establishment, but not less than 1 full fiscal year;
Have a research and development department with at least 05 employees with university degrees or higher, including Vietnamese employees;
Scientific, technological and innovative products account for at least 20% of total revenue in the last 3 consecutive fiscal years; in case the enterprise has been operating for less than 3 years, the average is calculated over the entire operating period since its establishment, but not less than 1 full fiscal year.
Conditions for small and micro enterprises
Total expenditure for scientific research, technology development and innovation activities must reach at least 2% of average net revenue in the 3 consecutive fiscal years; in case the enterprise has been operating for less than 3 years, the average shall be calculated over the entire operating period since its establishment, but not less than 1 full fiscal year;
Have at least 02 human resources working in science, technology and innovation, including Vietnamese human resources, or hire 02 or more experts from research facilities, training facilities, science and technology organizations; Have at least 01 scientific, technological and innovation product being commercialized.
Application for Certificate of Science and Technology Enterprise
Enterprises that meet the above conditions shall submit 01 set of documents requesting the issuance of a Certificate of Science and Technology Enterprise to the competent authority. The documents are submitted through the public service system as prescribed.
The application for a Certificate of Science and Technology Enterprise includes: Original application for a Certificate of Science and Technology Enterprise; Copy of the recognition document of the competent state management agency for the results of scientific research, technology development and innovation: Certificate of registration of technology transfer; Certificate of intellectual property protection; Decision on recognition or self-declaration of new plant varieties, livestock breeds, aquatic breeds, and forestry tree varieties according to the provisions of specialized laws; Decision on recognition of technical progress; Decision on recognition of results of implementation of science, technology and innovation tasks using the state budget or Certificate of registration of results of implementation of science, technology and innovation tasks using the state budget; Certificate of confirmation of results of implementation of science, technology and innovation tasks not using the state budget; Other confirmation and recognition documents of equivalent legal value; The original copy of the production and business plan of the science and technology enterprise proves that it meets the prescribed conditions; The People's Committee of the province where the enterprise has its headquarters is the authority that issues the Certificate.
According to regulations, the People's Committee of the province where the enterprise has its head office is the competent authority to receive dossiers, appraise and grant Certificates of Science and Technology Enterprises, grant changes in content, re-issue, revoke and cancel the validity of Certificates of Science and Technology Enterprises.
The People's Committee at the provincial level is responsible for notifying the agencies involved in implementing preferential and support policies for science and technology enterprises of the issuance, change, re-issuance, revocation, and cancellation of the validity of the Certificate of Science and Technology Enterprise.
Enterprises granted the Certificate of Science and Technology Enterprise enjoy priority, incentive and support policies according to the provisions of law.
Periodically, the Provincial People's Committee is responsible for updating data on the issuance, change, re-issuance, revocation, and cancellation of Science and Technology Enterprise Certificates to the National Digital Platform for Science, Technology, and Innovation Management.
The certificate of science and technology enterprise is valid nationwide in paper or electronic form; is the basis for implementing investment incentives and other preferential and support policies of the State for science and technology enterprises; is the basis for enterprises to carry out scientific, technological and innovation activities in accordance with the provisions of law.
Regarding the responsibilities of science and technology enterprises, the Decree clearly states that enterprises are responsible before the law for the legality of owning and using technology, scientific research results, technological development and innovation in production and business activities of the enterprise. Science and technology enterprises shall fully and accurately report the results of their activities according to Form No. V.6 in Appendix V issued with this Decree on the online platform of the Ministry of Science and Technology before December 15 every year.
On preferential policies, incentives and support for science and technology enterprises:
Enterprises granted the Certificate of Science and Technology Enterprise are entitled to preferential, incentive and support policies in accordance with the provisions of the law on investment, bidding, tax, credit, land, science, technology and innovation and other legal provisions.
When a science and technology enterprise has a new product that is added to the Science and Technology Enterprise Certificate, it will continue to enjoy the same preferential and support policies as the first time it is newly issued, calculated from the date it is added to the Science and Technology Enterprise Certificate.
Ministries and ministerial-level agencies are responsible for promptly developing national technical regulations for products of science and technology enterprises in the list of products and goods with medium or high risk levels as proposed by science and technology enterprises to support science and technology enterprises in bringing products to market.
The above regulations take effect from October 14, 2025.
The above regulations are necessary to fully institutionalize the new regulations of the Law on Science, Technology and Innovation in 2025, overcome the lack of synchronization and fragmentation in management and support for science and technology enterprises. At the same time, create a unified and synchronous legal corridor, ensure transparency, feasibility, and suitability with practical requirements; simplify procedures, strongly shift from pre-control to post-control, increase the application of digital technology in management; and thoroughly decentralize to localities. This is an important basis to improve policy effectiveness, promote the quantity and quality of science and technology enterprises.
Source: https://mst.gov.vn/hoan-thien-hanh-lang-phap-ly-cho-doanh-nghiep-khoa-hoc-va-cong-nghe-197251020170505501.htm
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