Decree No. 268/2025/ND-CP of the Government has clearly stipulated the conditions for granting Science and Technology Enterprise Certificates. Science and technology enterprises and […]
Science and technology enterprises must have total expenditures on scientific research, technology development, and innovation activities reaching at least 2% of average net revenue.
The Government has issued Decree No. 268/2025/ND-CP detailing and guiding a number of articles of the Law on Science, Technology and Innovation regarding innovation; encouraging scientific, technological, and innovation activities in enterprises; recognizing innovation centers, supporting innovative startups; recognizing innovative individuals and startup enterprises; and the infrastructure, network, and ecosystem of innovative startups.
Specifically, Decree No. 268/2025/ND-CP stipulates that enterprises meeting the prescribed conditions shall be granted a Certificate of Science and Technology Enterprise by the competent state management agency.
The Decree stipulates that an enterprise shall be granted a Certificate of Science and Technology Enterprise when it fully meets the general conditions and specific conditions according to the enterprise's scale. The enterprise's scale is determined according to the provisions of law on supporting small and medium-sized enterprises.
a) Established and operating under the Enterprise Law.
b) Creating scientific, technological, and innovative products from one of the scientific research, technology development, and innovation results legally owned or used, including:
– Inventions; utility solutions; industrial designs; layout designs of semiconductor integrated circuits protected in Vietnam;
– Computer programs for which copyright registration certificates have been granted;
– New animal breeds; new plant varieties; new aquatic breeds; new forest tree varieties; technical advances that have been protected or recognized;
– Scientific research, technology development, and innovation results that have been accepted or confirmed, recognized according to legal provisions;
– Technologies received through technology transfer contracts that have been registered according to legal provisions on technology transfer.
a) Total expenditures on scientific research, technology development, and innovation activities must reach at least 2% of average net revenue in the 03 consecutive financial years or from VND 200 billion/year or more in the 03 consecutive financial years; in case the enterprise has been operating for less than 03 years, the average shall be calculated over the entire operating period since establishment, but not less than 01 full financial year;
b) Having a research and development department with at least 10 personnel with university degrees or higher, of which at least 05 personnel are Vietnamese citizens;
c) Scientific, technological, and innovative products account for at least 30% of total revenue or reach VND 90 billion/year or more in the 03 consecutive financial years; in case the enterprise has been operating for less than 03 years, the average shall be calculated over the entire operating period since establishment, but not less than 01 full financial year;
d) Scientific, technological, and innovative products bring one of the following benefits: Exported to foreign markets; created from technologies on the List of technologies encouraged for transfer according to legal provisions; awarded national or international prizes for quality or environment.
a) Total expenditures on scientific research, technology development, and innovation activities must reach at least 2% of average net revenue in the 03 consecutive financial years; in case the enterprise has been operating for less than 03 years, the average shall be calculated over the entire operating period since establishment, but not less than 01 full financial year;
b) Having a research and development department with at least 05 personnel with university degrees or higher, including Vietnamese citizens;
c) Scientific, technological, and innovative products account for at least 20% of total revenue in the 03 consecutive financial years; in case the enterprise has been operating for less than 03 years, the average shall be calculated over the entire operating period since establishment, but not less than 01 full financial year.
a) Total expenditures on scientific research, technology development, and innovation activities must reach at least 2% of average net revenue in the 03 consecutive financial years; in case the enterprise has been operating for less than 03 years, the average shall be calculated over the entire operating period since establishment, but not less than 01 full financial year;
b) Having at least 02 personnel engaged in scientific, technological, and innovation activities, including Vietnamese citizens, or hiring 02 or more experts from research institutions, training institutions, or science and technology organizations;
c) Having at least 01 scientific, technological, and innovative product being commercialized.
Enterprises meeting the above-mentioned conditions shall submit 01 set of application documents for a Certificate of Science and Technology Enterprise to the competent authority. The application shall be submitted through the public service system as prescribed.
The application for a Certificate of Science and Technology Enterprise includes:
– Original application form for a Certificate of Science and Technology Enterprise.
– Copy of the recognition document from the competent state management agency for scientific research, technology development, and innovation results:
+ Certificate of technology transfer registration;
+ Intellectual property protection title;
+ Decision on recognition or self-declaration of new plant varieties, animal breeds, aquatic breeds, new forest tree varieties according to specialized legal provisions; decision on recognition of technical advances;
+ Decision on recognition of results of scientific, technological, and innovation tasks using state budget or Certificate of registration of results of scientific, technological, and innovation tasks using state budget; Certificate of confirmation of results of scientific, technological, and innovation tasks not using state budget;
+ Other confirmation or recognition documents of equivalent legal value.
– Original business plan of the science and technology enterprise demonstrating compliance with the prescribed conditions.
The Provincial People's Committee where the enterprise is headquartered is the issuing authority for the Certificate.
According to regulations, the Provincial People's Committee where the enterprise is headquartered is the competent authority to receive applications, appraise and grant Certificates of Science and Technology Enterprises, grant changes to content, re-issue, revoke, and cancel the validity of Certificates of Science and Technology Enterprises.
The Provincial People's Committee is responsible for notifying the issuance, change, re-issuance, revocation, and cancellation of the validity of Certificates of Science and Technology Enterprises to relevant agencies involved in implementing preferential policies and support for science and technology enterprises.
Periodically, the Provincial People's Committee is responsible for updating data on the issuance, change, re-issuance, revocation, and cancellation of the validity of Certificates of Science and Technology Enterprises into 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; it serves as a basis for implementing investment incentives and other preferential policies and support from the State for science and technology enterprises; it serves as a basis for enterprises to carry out scientific, technological, and innovation activities according to legal provisions.
The above regulations take effect from October 14, 2025.
The above regulations are essential to fully institutionalize the new provisions of the Law on Science, Technology and Innovation 2025, and at the same time overcome the lack of synchronization and fragmentation in the management and support of science and technology enterprises. These regulations will create a unified, synchronous legal framework, ensuring transparency, feasibility, and suitability with practical requirements; simplifying procedures, shifting strongly from pre-inspection to post-inspection, enhancing the application of digital technology in management; and thoroughly decentralizing to localities. This is an important basis for improving policy effectiveness and promoting the quantity and quality of science and technology enterprises.
Procedures
