Conditions and procedures for the issuance of the Certificate of Science and Technology enterprise
On October 14, 2025, the Government promulgated Decree No. 268/2025/ND-CP, detailing and guiding the implementation of several provisions of the Law on Science, Technology and Innovation regarding innovation; encouraging scientific, technological, and innovative activities in enterprises; recognizing innovation centers and startup support centers; recognizing individuals and innovative startup enterprises; and establishing infrastructure, networks, ecosystems for innovation and startups. Decree No. 268/2025/ND-CP stipulates that enterprises meeting the prescribed conditions shall be granted a Certificate of Science and Technology Enterprise (“Certificate”) by the competent state authority. Depending on the scale of the enterprise, the conditions for obtaining the Certificate vary. In general, however, enterprises must simultaneously satisfy both the general conditions and the specific conditions corresponding to their size. In addition, Decree No. 268/2025/ND-CP sets out detailed procedures for the issuance of the Certificate in a comprehensive and rigorous manner. The following section provides detailed information.
Illustrative
1. Conditions for issuance of the Certificate
Pursuant to Article 49 of Decree No. 268/2025/ND-CP, to be granted the Certificate of Science and Technology Enterprise (“STE”), an enterprise must fully satisfy both the general conditions and the specific conditions corresponding to its business scale. Under current regulations, enterprises are classified into large enterprises, medium-sized enterprises, small enterprises and micro-enterprises[1]. Specifically:
a) General conditions:
– The enterprise must be established and operating in accordance with the Law on Enterprises.
– The enterprise must create scientific, technological, or innovative products derived from one or more research, technology development, or innovation outcomes that it legally owns or has the right to use, including:
+ Patents, utility solutions, industrial designs, layout designs of semiconductor integrated circuits protected in Vietnam;
+ Computer programs granted a copyright registration certificate;
+ New animal breeds, new plant varieties, new aquatic or forestry species and technical advances that have been protected or recognized;
+ Scientific research, technology development, and innovation results that have been accepted, verified, or recognized in accordance with the law;
+ Technologies transferred under registered technology transfer contracts in accordance with the law on technology transfer.
b) Specific conditions:
(i) For large enterprises:
A large enterprise must satisfy all four specific conditions below:
– The total expenditure on scientific research, technology development, and innovation must be at least 2% of the average annual net revenue over the last three consecutive fiscal years, or at least VND 200 billion per year over the same period. In cases where the enterprise has been in operation for less than three years, the ratio shall be calculated based on the entire operational period since establishment, but not less than one full fiscal year;
– The enterprise must have an R&D department with at least 10 employees holding a university degree or higher, of which at least 5 are Vietnamese nationals;
– Products derived from scientific research, technology and innovation must account for at least 30% of total revenue or reach VND 90 billion per year over the last three consecutive fiscal years. If the enterprise has operated for less than three years, the figure shall be calculated on average for the entire operational period, but not less than one full fiscal year;
– Scientific, technological, and innovative products must achieve at least one of the following results:
+ Exported to foreign markets;
+ Created using technologies listed in the Catalogue of Encouraged technologies for transfer as prescribed by law;
+ Received national or international awards for quality or environmental achievements.
(ii) For medium-sized enterprises:
A medium-sized enterprise must satisfy all 03 specific conditions below:
– The total expenditure on scientific research, technology development and innovation must be at least 2% of the average annual net revenue over the last three consecutive fiscal years. If the enterprise has been in operation for less than three years, the ratio shall be calculated based on the entire operational period since establishment, but not less than one full fiscal year;
– The enterprise must have an R&D department with at least 05 employees holding a university degree or higher, including Vietnamese personnel;
– Products derived from scientific research, technology and innovation must account for at least 20% of total revenue over the last three consecutive fiscal years. In cases where the enterprise has been operating for less than three years, the proportion shall be calculated on average over the entire operational period, but not less than one full fiscal year.
(iii) For small and micro-sized enterprises:
A small or micro-sized enterprise must satisfy all three specific conditions below:
– The total expenditure on scientific research, technology development, and innovation must be at least 02% of the average annual net revenue over the last three consecutive fiscal years. If the enterprise has been in operation for less than three years, the ratio shall be calculated based on the entire operational period since establishment, but not less than one full fiscal year;
– The enterprise must have at least 02 personnel engaged in scientific research, technology and innovation activities, including Vietnamese personnel, or employ at least 02 experts from research institutions, educational institutions, or science and technology organizations;
– The enterprise must have at least 01 scientific, technological or innovative product that is currently being commercialized.
2. Authority to issue the Certificate
Pursuant to clause 1 Article 48 of Decree No. 268/2025/ND-CP, the People’s Committee of the province or centrally-run city where the enterprise’s head office is located is the competent authority responsible for receiving applications, appraising and issuing the Certificate.
3. Procedures for issuance of the Certificate
a) Application dossier:
Pursuant to clause 2, Article 50 of Decree No. 268/2025/ND-CP, the application dossier for the Certificate shall include the following documents:
– The original Application Form for the issuance of the Certificate[2].
– A copy of the recognition document issued by a competent state authority for the scientific research, technology development, and innovation results as prescribed in clause 1, Article 49 of Decree No. 268/2025/ND-CP, including:
+ Certificate of registration of technology transfer;
+ Certificate of intellectual property rights protection;
+ Decision on recognition or self-declaration of new plant varieties, animal breeds, aquatic breeds, forestry varieties in accordance with specialized laws; decision on recognition of technical advances;
+ Decision on recognition of results of scientific, technological, and innovation tasks funded by the state budget; or Certificate of registration/confirmation of results of scientific, technological and innovation tasks not funded by the state budget;
+ Other confirmation or recognition documents of equivalent legal validity.
– The original Business and production plan of the STE[3].
b) Process for issuing the Certificate:
Pursuant to clause 1, Article 50 and Article 51 of Decree No. 268/2025/ND-CP, the process for issuing the Certificate consists of the following steps:
| Process | Content | Implementing Agency/Organization | Processing Time | Outcome |
| Step 1: Submission of application for issuance of the Certificate | – Submit one (01) set of application dossiers for issuance of the Certificate to the Provincial People’s Committee. – The application shall be submitted through the public service system as prescribed. | Enterprise meeting the conditions specified in Article 49 of Decree No. 268/2025/ND-CP | ||
| Step 2: Appraisal of application dossier | – Verify the completeness and validity of the dossier. – Conduct the appraisal through self-assessment, consultation with independent experts, or establishment of an Appraisal Council. | Provincial People’s Committee | 03 working days from the date of receipt of the dossier | Application evaluation form for certification of STE (Form No. V.3, Appendix V issued together with Decree No. 268/2025/ND-CP) |
| Step 3: Issuance of the Certificate | Consider granting or refusing to grant the Certificate | Provincial People’s Committee | 15 days from the date of receipt of a valid dossier | Certificate issued according to Form No. V.4, Appendix V issued together with Decree No. 268/2025/ND-CP |
This article is provided for general informational purposes only and should not be construed as legal advice for any specific case. The legal provisions referenced herein are effective as of the date of publication; however, they may have been amended, supplemented, replaced, or become invalid at the time of your reference. Therefore, we recommend that readers seek advice from a qualified lawyer before applying any information contained herein.
For any inquiries or legal service requirements, please contact CBI Law Firm for further assistance.
[1] The criteria for determining medium-sized, small, and micro enterprises are based on Article 5 of Decree No. 80/2021/ND-CP.
Currently, there are no specific regulations defining the criteria for determining large-scale enterprises. However, based on the criteria for classifying medium-sized, small, and micro enterprises, any enterprise whose number of employees, total revenue, or total capital exceeds the upper limits prescribed for medium-sized, small, and micro enterprises shall be considered a large enterprise.
[2] According to Form No. V.1, Appendix V issued together with Decree No. 268/2025/ND-CP.
[3] According to Form No. V.2, Appendix V issued together with this Decree: enterprises must demonstrate their compliance with the conditions specified in Article 49 of Decree No. 268/2025/ND-CP.
