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Decree No. 268/2025/ND-CP of the Government clearly stipulates the conditions for granting science and technology enterprise certificates. Science and technology enterprises must have total expenditures for scientific research, technology development and innovation activities reaching at least 2% of average net revenue. The Government issued Decree No. 268/2025/ND-CP detailing and guiding a number of articles of the Law on Science, Technology and Innovation on innovation; Encourage scientific, technological and innovation activities in businesses; recognition of innovation centers, support for creative startups; Recognizing innovative individuals and startups; infrastructure, network and creative startup ecosystem. Specifically, Decree No. 268/2025/ND-CP stipulates that enterprises that meet the prescribed conditions will be granted a Science and Technology Enterprise Certificate by a competent state management agency. The Decree stipulates that enterprises will be granted a Science and Technology Enterprise Certificate when they fully meet the general conditions and specific conditions according to the size of the enterprise. Enterprise size is determined according to the provisions of law on support for small and medium-sized enterprises. General conditionsa) Established and operating under the Enterprise Law.b) Creating scientific, technological and innovative products from one of the results of scientific research, technological development and innovation that are legally owned or used, including: - Inventions; useful solutions; industrial design; Semiconductor integrated circuit layout designs are protected in Vietnam; - Computer programs have been granted copyright registration certificates; - New livestock breeds; new plant varieties; new aquatic varieties; new forestry tree varieties; Technical advances have been protected or recognized; - Results of scientific research, technological development and innovation have been accepted or confirmed and recognized according to legal regulations; - Technology transferred under technology transfer contracts has been registered according to legal regulations on technology transfer. Special conditions Conditions for large enterprises: a) Must have total expenditure for scientific research, technological development and innovation activities reaching at least 2% of average net revenue. army in 03 consecutive financial years or from 200 billion VND/year or more in 03 consecutive financial years; In case the enterprise has operated for less than 03 years, the average shall be calculated over the entire operating period since its establishment, but not less than 01 full financial year; b) Have a research and development department with at least 10 human resources with university degrees or higher, of which at least 05 human resources are Vietnamese; c) Science, technology and innovation products account for at least 30% of total revenue or reach 90 billion VND Male/year or more in 03 consecutive financial years; In case an enterprise operates for less than 03 years, the average shall be calculated over the entire operating period since its establishment, but not less than 01 full financial year; d) Scientific, technological and innovative products bring one of the following effects: Exported to foreign markets; created from technology on the List of technologies encouraged for transfer according to law; winning national and international awards for quality or environment. Conditions for medium enterprises: a) Must have total expenditure for scientific research, technological development and innovation activities reaching at least 2% of average net revenue in 03 consecutive fiscal years; In case the enterprise has operated for less than 03 years, the average shall be calculated over the entire operating period since its establishment, but not less than 01 full financial year; b) Have a research and development department with at least 05 human resources with university degrees or higher, including Vietnamese human resources; c) Science, technology and innovation products account for at least 20% of total revenue in 03 consecutive fiscal years; In case an enterprise has operated for less than 3 years, the average shall be calculated over the entire operating period since its establishment, but not less than 01 full financial year. Conditions for small and micro enterprises: a) Must have total expenditure for scientific research, technological development and innovation activities reaching at least 2% of average net revenue in 03 consecutive fiscal years; In case an enterprise operates for less than 03 years, the average shall be calculated over the entire operating period since its establishment, but not less than 01 full financial year; b) Have at least 02 human resources engaged in science, technology and innovation activities, including Vietnamese human resources, or hire 02 or more experts from research facilities, training facilities, science and technology organizations; c) Have at least 01 scientific and technological product Technology and innovation are being commercialized Chemical.Dossier to apply for a Science and Technology Enterprise Certificate. Enterprises that meet the above conditions shall send 01 set of application dossier for a Science and Technology Enterprise Certificate to the competent authority. Applications are submitted through the translation systempublic service according to regulations. Dossier to apply for a Science and Technology Enterprise Certificate includes: - Original application for a Science and Technology Enterprise Certificate. - Copy of the document of recognition by a competent state management agency for the results of scientific research, technological development and innovation: + Technology transfer registration certificate; + Intellectual property protection certificate; + Decision to recognize or self-declaration of plant varieties and animal breeds raise, new aquatic breeds and forestry plant var
