Decree No. 80/2021/ND-CP detailing and guiding the implementation of certain provisions of the Law on Supporting Small and Medium-sized Enterprises

DECREE

Detailed regulations and guidance on implementation of certain provisions of the Law on Support

small and medium enterprises

Based on the Law Amending and Supplementing Certain Provisions of the Government Organization Law and the Local Administration Organization Law dated November 22, 2019;

Pursuant to the Law on Local Administration Organization dated June 19, 2015;

Based on the Electricity Law dated November 30, 2024;

Pursuant to the State Budget Law on June 25, 2015;

Pursuant to the Public Investment Law dated June 13, 2019;

Pursuant to the Law on Support for Small and Medium-sized Enterprises dated June 12, 2017;

At the proposal of the Minister of Planning and Investment;

The Government promulgates this Decree providing detailed regulations and guidance on implementation of certain provisions of the Law on Support for Small and Medium-sized Enterprises.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance on implementation of certain provisions of the Law on Support for Small and Medium-sized Enterprises regarding criteria for determining small and medium-sized enterprises, technology support, information support, advisory support, human resource development support, support for small and medium-sized enterprises transitioning from individual households, innovative small and medium-sized enterprises, small and medium-sized enterprises participating in industry clusters and value chains; responsibilities of agencies and organizations in implementing support for small and medium-sized enterprises.

Article 2. Applicability

1. An enterprise established, organized, and operating in accordance with the laws on enterprises, meeting the criteria for small and medium-sized enterprises as stipulated in Article 5 of this Decree.

2. Agencies, organizations, and individuals related to support for small and medium-sized enterprises.

Article 3. Explanation of Terms

1. Support program for small and medium-sized enterprises: A set of interrelated contents using resources to achieve annual, medium-term, or long-term support goals for small and medium-sized enterprises. The program includes: objectives; target groups and conditions for support; procedures and processes for selection; support content; resources for implementation; management, monitoring, and evaluation mechanisms; duration of the program; other relevant contents (if any).

2. Support plan for small and medium-sized enterprises: A set of targets, solutions, and funding for supporting small and medium-sized enterprises compiled and balanced within the annual and five-year socio-economic development plans of ministries, ministerial-level agencies, government agencies, provincial people's committees, and the national level.

3. Support project for small and medium-sized enterprises: A set of objectives, solutions, and funding for supporting small and medium-sized enterprises integrated into the annual socio-economic development plans of ministries, ministerial-level agencies, government agencies, provincial people's committees, and the national level.

4. Agencies and organizations supporting small and medium-sized enterprises: Agencies and organizations assigned by competent authorities to organize and implement support activities for small and medium-sized enterprises.

5. National support portal for small and medium-sized enterprises (hereinafter referred to as the Portal): An access point on the internet at the address www.business.gov.vn to provide support to small and medium-sized enterprises through the integration of information about the network of advisors supporting small and medium-sized enterprises; plans, programs, projects, proposals, and support activities for small and medium-sized enterprises; business guidance, credit, market, product, technology, and incubation information for enterprises, as well as other information to serve the operation of small and medium-sized enterprises, state management tasks on support and development of enterprises, and the needs of organizations and individuals as prescribed in the Law on Support for Small and Medium-sized Enterprises and this Decree.

6. Database for supporting small and medium-sized enterprises: A collection of documents, knowledge, experience, and information about small and medium-sized enterprises based on the criteria in the Law on Support for Small and Medium-sized Enterprises and Article 5 of this Decree. The database for supporting small and medium-sized enterprises is also a unified information platform to meet the needs of accessing, exploiting information and data, developing strategies, formulating policies, and managing state support for enterprises, managed and operated by the Ministry of Planning and Investment. The database for supporting small and medium-sized enterprises connects, integrates, links, and exchanges data with related systems of the Ministry of Planning and Investment, ministries, ministerial-level agencies, government agencies, and provincial people's committees.

7. Network of advisors: A group of consulting organizations and individual consultants with expertise in various fields that meet the needs of small and medium-sized enterprises, recognized by competent ministries and ministerial-level agencies based on published criteria and publicly announced to support small and medium-sized enterprises.

8. Small and medium-sized enterprises employing many female workers: Enterprises where the number of female workers accounts for 50% or more of the total workforce if the enterprise employs fewer than 100 workers; 30% or more of the total workforce if the enterprise employs 100 or more workers.

9. Direct training at small and medium-sized enterprises: Training conducted at the enterprise, designed according to specific needs to help resolve and overcome existing issues of the enterprise.

10. Online training for small and medium-sized enterprises: Training conducted through the internet using information and communication technologies to deliver and provide skills and knowledge to enterprises.

11. Head-of-chain enterprises: Enterprises of different sizes that have commercial connections with small and medium-sized enterprises in the value chain; guiding and controlling the entire value chain or different stages thereof to create added value for products and services and sell them in domestic and international markets.

Article 4. Principles for Implementing Support

1. Based on the ability to balance resources and the priority direction for support in each period, the agency or organization supporting small and medium enterprises decides the number of eligible enterprises to receive support, ensuring the following principles:

a) Enterprises that submit applications earlier will be supported first;

b) Small and medium enterprises owned by women, those employing many female workers, and social enterprises as defined by law will be supported first.

2. In cases where small and medium enterprises simultaneously meet the conditions for different levels of support within the same support content as stipulated in this Decree and other relevant laws, the enterprise may choose the most beneficial level of support.

3. Apart from specific support contents based on the scale of micro-enterprises, small enterprises, and medium enterprises detailed in this Decree, general support contents for small and medium enterprises apply to all micro-enterprises, small enterprises, and medium enterprises meeting the support conditions specified in this Decree.

4. Small and medium enterprises transitioning from individual businesses, innovative start-up enterprises, and those participating in industry clusters and value chains shall enjoy support contents as prescribed in Chapter IV and other non-overlapping support contents prescribed in Chapter III of this Decree.

5. Based on their functions and responsibilities, and considering their capacity to implement, agencies or organizations directly providing support services to small and medium enterprises, or coordinating with capable entities to provide such services, shall serve enterprises meeting the support conditions.

Chapter II

CRITERIA FOR IDENTIFYING SMALL AND MEDIUM ENTERPRISES

Article 5. Criteria for Identifying Small and Medium Enterprises

1. Micro-enterprises in agriculture, forestry, fisheries; industry and construction sectors using labor participating in social insurance averaging no more than 10 people annually and annual total revenue not exceeding 3 billion VND or total capital not exceeding 3 billion VND.

Micro-enterprises in trade and service sectors using labor participating in social insurance averaging no more than 10 people annually and annual total revenue not exceeding 10 billion VND or total capital not exceeding 3 billion VND.

2. Small enterprises in agriculture, forestry, fisheries; industry and construction sectors using labor participating in social insurance averaging no more than 100 people annually and annual total revenue not exceeding 50 billion VND or total capital not exceeding 20 billion VND, but not being micro-enterprises as defined in Clause 1 of this Article.

Small enterprises in trade and service sectors using labor participating in social insurance averaging no more than 50 people annually and annual total revenue not exceeding 100 billion VND or total capital not exceeding 50 billion VND, but not being micro-enterprises as defined in Clause 1 of this Article.

3. Medium enterprises in agriculture, forestry, fisheries; industry and construction sectors using labor participating in social insurance averaging no more than 200 people annually and annual total revenue not exceeding 200 billion VND or total capital not exceeding 100 billion VND, but not being micro-enterprises or small enterprises as defined in Clauses 1 and 2 of this Article.

Medium enterprises in trade and service sectors using labor participating in social insurance averaging no more than 100 people annually and annual total revenue not exceeding 300 billion VND or total capital not exceeding 100 billion VND, but not being micro-enterprises or small enterprises as defined in Clauses 1 and 2 of this Article.

Article 6. Determining the field of operation of small and medium-sized enterprises

The field of operation of small and medium-sized enterprises is determined based on the main business industry registered with the business registration authority.

Article 7. Determining the average annual number of employees participating in social insurance of small and medium-sized enterprises

1. The number of employees participating in social insurance is the total number of employees managed, employed, and paid wages or remuneration by the enterprise to participate in social insurance in accordance with the law on social insurance.

2. The average annual number of employees participating in social insurance is calculated by dividing the total number of employees participating in social insurance for all months of the preceding year by twelve months.

The number of employees participating in social insurance of a month is determined at the end of the month based on the social insurance payment documents submitted by the enterprise to the social insurance agency for that month.

3. In cases where the enterprise has been operating for less than one year, the average annual number of employees participating in social insurance is calculated by dividing the total number of employees participating in social insurance during the period of operation by the number of months of operation.

Article 8. Determining the total capital of small and medium-sized enterprises

1. The total capital of the year is determined in the balance sheet reflected in the Financial Report of the preceding year submitted by the enterprise to the tax management authority. The total capital of the year is determined at the end of the year.

2. In cases where the enterprise has been operating for less than one year, the total capital is determined in the balance sheet of the enterprise at the end of the quarter immediately preceding the time when the enterprise registers to enjoy support content.

Article 9. Determining the total revenue of small and medium-sized enterprises

1. The total revenue of the year is the total revenue from selling goods and providing services of the enterprise and is determined based on the Financial Report of the preceding year submitted by the enterprise to the tax management authority.

2. In cases where the enterprise has been operating for less than one year or more than one year but has not generated revenue, the enterprise shall base its determination of being a small or medium-sized enterprise on the criteria for total capital stipulated in Article 8 of this Decree.

Article 10. Determining and declaring small and medium-sized enterprises

1. Small and medium-sized enterprises shall determine their scale and declare themselves as micro-enterprises, small enterprises, or medium-sized enterprises according to the form prescribed in the Appendix issued together with this Decree and submit it to the organization supporting small and medium-sized enterprises. Small and medium-sized enterprises bear legal responsibility for their declarations.

2. In cases where the enterprise discovers inaccurate declarations regarding its scale, the enterprise shall proactively adjust and re-declare. The re-declaration must be completed before the small and medium-sized enterprise enjoys support content.

3. In cases where the enterprise intentionally declares inaccurately about its scale to obtain support, the enterprise shall bear legal responsibility and refund the entire amount of support received.

4. Based on the time when the enterprise requests support, the organization supporting small and medium-sized enterprises shall cross-reference information about the enterprise on the National Enterprise Registration Portal to verify that the enterprise's declaration meets the support criteria.

Chapter III

TECHNOLOGY SUPPORT, INFORMATION, ADVICE AND HUMAN RESOURCE DEVELOPMENT

Article 11. Technological support for small and medium-sized enterprises

1. Support up to a maximum of 50% of the value of contracts for consulting on digital transformation solutions for businesses regarding business processes, management processes, production processes, technology processes, and business model transformation, but not exceeding VND 50 million per contract per year for small enterprises and not exceeding VND 100 million per contract per year for medium-sized enterprises.

2. Support up to a maximum of 50% of the costs for small and medium-sized enterprises to lease or purchase digital transformation solutions to automate and improve the efficiency of business processes, management processes, production processes, technology processes within the enterprise, and business model transformation, but not exceeding VND 20 million per year for micro-enterprises; not exceeding VND 50 million per year for small enterprises and not exceeding VND 100 million per year for medium-sized enterprises.

3. Support up to a maximum of 50% of the value of contracts for consulting on establishing intellectual property rights; managing and developing products and services protected by intellectual property rights for enterprises, but not exceeding VND 100 million per contract per year per enterprise.

4. Support up to a maximum of 50% of the value of contracts for consulting on transferring technology suitable for enterprises, but not exceeding VND 100 million per contract per year per enterprise.

5. Ministries, ministerial-level agencies, government agencies, provincial People's Committees implement investment projects to support small and medium-sized enterprises through building new incubation bases, technical facilities, shared workspaces; renovating and upgrading existing infrastructure to form incubation bases, technical facilities, shared workspaces; purchasing and installing equipment, machinery, research rooms, laboratories, information technology systems for incubation bases, technical facilities, shared workspaces to support small and medium-sized enterprises.

Article 12. Information support for small and medium-sized enterprises

1. Small and medium-sized enterprises are exempt from fees for accessing information specified in Clause 1, Article 14 of the Law on Supporting Small and Medium-Sized Enterprises on the Portal and websites of ministries, ministerial-level agencies, government agencies, and provincial People's Committees.

2. Ministries, ministerial-level agencies, government agencies, provincial People's Committees are provided with accounts on the Portal to provide information specified in Clause 1, Article 14 of the Law on Supporting Small and Medium-Sized Enterprises; publicly disclose, monitor, and update information supporting small and medium-sized enterprises according to Article 29 of the Law on Supporting Small and Medium-Sized Enterprises. Supporting organizations for small and medium-sized enterprises, enterprises, organizations, individuals who need to provide information, interact, and connect with partners participating on the Portal may request account provision. Accounts used on the Portal are centrally managed on the Portal.

3. The Portal, built, maintained, and operated by the Ministry of Planning and Investment, connects with the websites of ministries, ministerial-level agencies, government agencies, and provincial People's Committees to provide information specified in Clause 1, Article 14 of the Law on Supporting Small and Medium-Sized Enterprises and other relevant information for enterprises, organizations, and individuals seeking to access such information.

4. Funding for the construction of information infrastructure, software for the operation of the Portal, and databases supporting small and medium-sized enterprises is allocated from state budget investment funds according to laws on state budget investment and other legitimate sources (if applicable).

Funding for upgrading, maintaining, managing, and operating the Portal and collecting, updating information into databases supporting small and medium-sized enterprises is allocated from regular budget funds according to laws on the state budget and other legitimate sources (if applicable).

Article 13. Advisory Support for Small and Medium Enterprises

1. Network of Advisors

a) The network of advisors shall be established based on individuals and organizations that have been or are currently operating in accordance with specialized laws or newly formed, ensuring the following principles:

For individual advisors, it must ensure qualifications in education, professional expertise, work experience suitable to the needs of small and medium enterprises, and advisor criteria set by ministries or ministerial-level agencies where the individual intends to register.

For advisory organizations, it must meet the conditions stipulated by specialized laws, suit the needs of small and medium enterprises, and organizational advisor criteria set by ministries or ministerial-level agencies where the organization intends to register.

b) Application Documents for Joining the Advisor Network

For individual advisors, the application includes: Application form to join the advisor network; Curriculum vitae and summary of capabilities; certified copies of educational certificates; certified copies of relevant documents issued by competent authorities.

For advisory organizations, the application includes: Application form to join the advisor network; certified copies of business registration certificates or establishment decisions; summary of capabilities; certified copies of individual advisor documents within the organization; certified copies of documents proving compliance with business conditions under the law (for businesses operating regulated industries or professions).

c) Individuals and organizations applying to join the advisor network submit their applications through direct or online methods to the unit responsible for organizing the advisor network activities at ministries or ministerial-level agencies to be recognized in the advisor network and announced on the ministry or ministerial-level agency's website within ten working days.

If individuals or organizations do not meet the recognition criteria, the unit responsible for organizing the advisor network activities at ministries or ministerial-level agencies will notify the reasons for non-compliance directly or online to the applicants within ten working days from the date of receiving the application.

Individuals and organizations can join the advisor networks of multiple ministries or ministerial-level agencies if they meet the specified conditions and criteria.

d) After being recognized in the advisor network and announced on the ministry or ministerial-level agency's website, advisors access the Information Portal (at www.business.gov.vn) to register in the advisor network database and provide advisory services to small and medium enterprises according to this Decree.

đ) The budget for ministries or ministerial-level agencies to establish, operate, manage, and maintain the advisor network, and the training and development budget for the advisor network are included in the annual support budget for small and medium enterprises of ministries or ministerial-level agencies and other legitimate sources (if any).

2. Content of Advisory Support for Small and Medium Enterprises

Small and medium enterprises access the advisor network to receive support in utilizing advisory services related to human resources, finance, production, sales, market, internal management, and other matters concerning business operations (excluding administrative and legal procedures as stipulated by specialized laws) as follows:

a) Provide 100% of the value of the advisory contract but not exceeding 50 million VND/year/enterprise for micro-enterprises or not exceeding 70 million VND/year/enterprise for micro-enterprises owned by women, micro-enterprises employing many female workers, and social enterprises classified as micro-enterprises.

b) Provide up to 50% of the value of the advisory contract but not exceeding 100 million VND/year/enterprise for small enterprises or not exceeding 150 million VND/year/enterprise for small enterprises owned by women, small enterprises employing many female workers, and social enterprises classified as small enterprises.

c) Provide up to 30% of the value of the advisory contract but not exceeding 150 million VND/year/enterprise for medium enterprises or not exceeding 200 million VND/year/enterprise for medium enterprises owned by women, medium enterprises employing many female workers, and social enterprises classified as medium enterprises.

Article 14. Support for the development of human resources for small and medium-sized enterprises

1. Direct training support on business start-up and enterprise management

a) Support 100% of the total cost of a business start-up training course and up to 70% of the total cost of an enterprise management training course for small and medium-sized enterprises;

b) Waive tuition fees for trainees from small and medium-sized enterprises located in particularly difficult socio-economic areas, small and medium-sized enterprises owned by women, small and medium-sized enterprises employing many female workers, and social enterprises when participating in an enterprise management training course.

2. Online training support on business start-up and enterprise management

a) Free access and participation in pre-existing online courses available on the Ministry of Planning and Investment's and provincial People's Committee's online training system. Small and medium-sized enterprises can access the online training system to study at their convenience. The online training system includes an online training management platform, an online training platform, and an online course content system.

Funding for the Ministry of Planning and Investment and provincial People's Committees to build, maintain, and upgrade the online training system; surveying demand for online training, promoting, and advertising the online training system to small and medium-sized enterprises is included in the annual support budget for small and medium-sized enterprises provided by the Ministry of Planning and Investment and provincial People's Committees, and other lawful sources of funding (if any).

b) Free participation in online training courses, with direct interaction with small and medium-sized enterprises through existing online teaching tools available on smart devices (Zoom Cloud Meeting, Microsoft Teams, Google Classroom, and other tools).

3. On-site training support for small and medium-sized enterprises in production and processing fields

a) Support up to 70% of the total cost of an on-site training course for small and medium-sized enterprises but not more than one course per year per enterprise;

b) Support 100% of the total cost of an on-site training course for small and medium-sized enterprises owned by women, small and medium-sized enterprises employing many female workers, and social enterprises but not more than one course per year per enterprise.

4. Vocational training support

Support costs for vocational training for employees of small and medium-sized enterprises when participating in a basic-level vocational training course or a program lasting three months or less. Remaining costs are to be agreed upon between the small and medium-sized enterprises and the employees. Employees must have worked continuously in the small and medium-sized enterprise for at least six months before participating in the training course.

Chapter IV

SUPPORT FOR SMALL AND MEDIUM-SIZED ENTERPRISES TRANSITIONING FROM HOUSEHOLD BUSINESSES, INNOVATIVE START-UP SMALL AND MEDIUM-SIZED ENTERPRISES, AND SMALL AND MEDIUM-SIZED ENTERPRISES PARTICIPATING IN INDUSTRY CLUSTERS AND VALUE CHAINS

Section 1. SUPPORT FOR SMALL AND MEDIUM-SIZED ENTERPRISES TRANSITIONING FROM HOUSEHOLD BUSINESSES

Article 15. Support for consulting and guiding registration procedures for establishing enterprises

1. The provincial People's Committee (referred to collectively as the provincial People's Committee) assigns the Department of Planning and Investment to provide free consulting and guidance to household businesses registering to convert to enterprises regarding:

a) Procedures, formalities, and registration documents for establishing an enterprise;

b) Procedures, formalities, and registration documents for obtaining a business license for regulated industries (if applicable).

2. Household businesses registering to convert to enterprises that require consulting and guidance on the contents specified in Clause 1 of this Article shall submit a request for support through either direct or online means to the Department of Planning and Investment. The application package includes: A certified copy of the business registration certificate of the household business; A certified copy of the tax registration certificate; A certified copy of the payment receipt for business license fees, taxes, and other state budget payments (if any), and a tax declaration within one year prior to conversion.

Within three working days from the date of receiving the application package, the Department of Planning and Investment is responsible for providing free consulting and guidance on the contents stipulated in Clause 1 of this Article.

Article 16. Support for business registration and publication of business information

Small and medium-sized enterprises (SMEs) converted from individual households are exempted from the business registration fee at the business registration authority for the first time and are exempted from the cost of publishing initial business registration content on the National Business Registration Information Portal.

Article 17. Support for procedures to register for conditional business sectors

SMEs converted from individual households that continue to operate in conditional business sectors without changing their scale shall submit a request to the competent state management agency to obtain relevant documents concerning investment and business conditions.

Within three working days from the date of receiving the enterprise's request, the competent state management agency shall be responsible for issuing relevant documents concerning investment and business conditions for the enterprise.

Article 18. Support for business license fees

SMEs converted from individual households are exempted from the business license fee for a period of three years from the date they are issued the first Certificate of Enterprise Registration.

Article 19. Support for advisory services and guidance on administrative tax procedures and accounting systems

1. SMEs converted from individual households are provided with free advisory services and guidance on administrative tax procedures and accounting systems for a period of three years from the date they are issued the first Certificate of Enterprise Registration.

2. The provincial People's Committee assigns the Department of Finance to provide free advisory services and guidance on administrative tax procedures and accounting systems as stipulated in Clause 1 of this Article.

Section 2. SUPPORT FOR INNOVATIVE STARTUP SMEs

Article 20. Criteria for identifying innovative startup SMEs

Innovative startup SMEs as defined in Clause 2 of Article 3 of the Law on Supporting Small and Medium-Sized Enterprises shall be identified based on one of the following criteria:

1. Producing and trading products formed from inventions, utility models, industrial designs, semiconductor integrated circuit layout designs, computer software, mobile phone applications, cloud computing, new animal breeds, new plant varieties, new aquatic animal breeds, and new forestry tree varieties.

2. Producing and trading products created from experimental production projects, prototypes, and technology completion; producing and trading products that win awards at national and international startup competitions, innovation competitions, and science and technology awards as prescribed by laws on science and technology awards.

3. Having technological solutions or new business models capable of increasing the enterprise's revenue by at least 20% over two consecutive years based on analyzing market share, product development potential, and the enterprise's competitive ability.

Article 21. Methods for selecting innovative startup SMEs for support

Based on the criteria stipulated in Article 20 of this Decree and the support conditions specified in Clause 1 of Article 17 of the Law on Supporting Small and Medium-Sized Enterprises, the supporting agencies and organizations may select enterprises for support through one of the following methods:

1. Selecting enterprises that have won national or international awards for innovative startups or products/projects related to innovation; or have been granted patent protection for inventions; or have been issued Certificates of Science and Technology Enterprises, High-Tech Enterprises, and Enterprises Applying Advanced Technologies.

2. Selecting enterprises that have received or committed to receive investments from startup innovation funds; supported or committed to be supported by co-working spaces, startup support organizations, service providers, incubators, business promotion centers, and innovation centers according to laws on investment.

3. Selection through a Board:

Supporting agencies and organizations may establish a Board to select innovative startups based on the criteria stipulated in Article 20 of this Decree, ensuring the following principles:

a) The number of members and the operating mechanism of the Board are decided by the agency establishing the Board;

b) At least 50% of the Board members must be independent consultants. The remaining members are representatives of supporting agencies and organizations operating under a part-time basis;

c) The operational budget of the Board is included in the overall management support budget for small and medium-sized enterprises of the supporting agencies and organizations.

Article 22. Content of Support for Small and Medium-sized Enterprises (SMEs) Engaging in Innovative Start-ups

1. Support for the use of technical facilities, incubation bases, and co-working spaces

a) Provide support for 100% of the cost of using equipment at technical facilities, incubation bases, and co-working spaces, but not exceeding VND 20 million/year/enterprise;

b) Provide maximum support for 50% of the cost of renting space at incubation bases and co-working spaces, but not exceeding VND 5 million/month/enterprise. The maximum support period is three years from the date the enterprise signs the rental contract.

2. Support for intellectual property advisory services, exploitation, and development of intellectual property assets

a) Provide support for 100% of the value of contracts for advisory services on procedures to establish, transfer, exploit, and protect intellectual property rights domestically, but not exceeding VND 30 million/contract/year/enterprise;

b) Provide support for 100% of the value of contracts for advisory services on building patent descriptions, industrial design drawings, and brand identity systems, but not exceeding VND 30 million/contract/year/enterprise;

c) Provide support for 100% of the value of contracts for advisory services on managing and developing products and services protected by intellectual property rights domestically, but not exceeding VND 50 million/contract/year/enterprise;

d) Provide maximum support for 50% of the value of contracts for advisory services on establishing, transferring, exploiting, and protecting intellectual property rights internationally, but not exceeding VND 50 million/contract/year/enterprise.

3. Support for implementing procedures related to standards, technical regulations, measurement, quality; testing and perfecting new products and business models

a) Provide support for 100% of the value of contracts for advisory services for enterprises to build and apply basic standards, but not exceeding VND 10 million/contract/year/enterprise, and to build and apply quality management systems, but not exceeding VND 50 million/contract/year/enterprise;

b) Provide maximum support for 50% of the costs for testing measuring instruments; calibration, verification, and testing costs for measuring instruments and measurement standards; costs for issuing quantity marks for pre-packaged goods, in accordance with technical measurement requirements, but not exceeding VND 10 million/year/enterprise;

c) Provide maximum support for 50% of the costs for testing new products at product testing units and organizations, but not exceeding VND 30 million/year/enterprise;

d) Provide maximum support for 50% of the value of contracts for advisory services to perfect new products, new services, new business models, and new technologies, but not exceeding VND 50 million/contract/year/enterprise.

4. Technology Support

Provide maximum support for 50% of the value of contracts for advisory services on searching, selecting, decoding, and transferring technology suitable for enterprises, but not exceeding VND 100 million/contract/year/enterprise.

5. Support for in-depth training and instruction

a) Provide maximum support for 50% of the costs for participating in in-depth training courses within the country for enterprise trainees on product development and construction; commercialization of products; e-commerce development; investment fundraising; market development; connecting start-up networks with research institutions and individuals, but not exceeding VND 5 million/trainee/year and not more than three trainees/enterprise/year;

b) Provide maximum support for 50% of the costs for participating in short-term in-depth training and instruction courses abroad, but not exceeding VND 50 million/trainee/year and not more than two trainees/enterprise/year.

6. Support for information, communication, trade promotion, and start-up network connection

a) Free access to information about domestic and international standard systems; patents, technology information, scientific research results; information on start-up network connections, attracting investments from innovation start-up funds through the portal and electronic websites of ministries, agencies equivalent to ministries, government agencies, provincial people's committees;

b) Provide maximum support for 50% of the value of contracts for successfully registering accounts to sell products and services on international e-commerce platforms, but not exceeding VND 100 million/contract/year/enterprise;

c) Provide maximum support for 50% of the costs for maintaining accounts on domestic and international e-commerce platforms, but not exceeding VND 50 million/year/enterprise and not more than two years from the date the enterprise successfully registers an account on the e-commerce platform;

d) Provide support for costs of renting exhibition booth locations, designing and setting up booths, transporting displayed products, travel expenses, food, and accommodation for enterprise representatives participating in domestic and international trade promotion exhibitions, but not exceeding VND 30 million/year/enterprise for domestic events and VND 50 million/year/enterprise for international events;

đ) Provide maximum support for 50% of the costs for participating in international start-up innovation competitions, but not exceeding VND 30 million/competition/year/enterprise.

Section 3. SUPPORT FOR SMALL AND MEDIUM ENTERPRISES PARTICIPATING IN INDUSTRY CLUSTERS AND VALUE CHAINS

Article 23. Criteria for identifying industry clusters and selecting small and medium enterprises to participate in industry clusters for support

1. An industry cluster is identified when it meets the following criteria simultaneously:

a) There are linked enterprises producing and trading within the same industry or related industries, competing and cooperating with each other;

b) There are at least ten enterprises collaborating and competing within a defined administrative area;

c) There is participation from business support organizations (research institutes, universities, colleges, associations, and related organizations).

2. Small and medium enterprises participating in industry clusters are selected for support when they meet one of the following criteria:

a) They have joint contracts for purchasing raw materials;

b) They have joint contracts for selling products;

c) They have contracts for buying, selling, and cooperative linkages among enterprises within the industry cluster;

d) They jointly build and use a brand.

Article 24. Criteria for identifying value chains and selecting small and medium enterprises to participate in value chains for support

1. A value chain is identified when it meets the following criteria simultaneously:

a) Production and distribution of products to consumers;

b) There are leading enterprises in the value chain;

c) There are small and medium enterprises with potential to supply products and services to leading enterprises in the value chain.

2. Small and medium enterprises participating in value chains are selected for support when they meet one of the following criteria:

a) They are leading enterprises in the value chain;

b) They have contracts for buying, selling, cooperation, and linkage with leading enterprises in the value chain;

c) They are evaluated by leading enterprises or business support agencies as having potential to become suppliers to leading enterprises in the value chain.

Article 25. Contents of Support for Small and Medium Enterprises Participating in Industry Clusters and Value Chains

1. Training Support

a) Up to 50% of the cost of organizing training courses to enhance technological and production skills at enterprises, but not exceeding 50 million VND/course/year/enterprise;

b) Up to 50% of the cost of training for enterprise employees participating in specialized training courses according to the development needs of the industry and value chain, but not exceeding 10 million VND/trainee/year and not more than three trainees/enterprise/year.

2. Support to Enhance Production and Business Linkage Capacity

a) 100% of the value of consulting contracts to comprehensively assess the capacity of small and medium enterprises in industry clusters and value chains, but not exceeding 30 million VND/contract/year/enterprise;

b) 100% of the value of consulting contracts to improve and upgrade deep technical capabilities for small and medium enterprises to enhance production capacity and meet requirements for connection, becoming suppliers to leading enterprises in the value chain, but not exceeding 100 million VND/contract/year/enterprise.

3. Information Support, Brand Development, Connection, and Market Expansion

a) Free access to information about events connecting with leading enterprises, procedures for searching and determining ordering needs of leading enterprises on the Portal and websites of ministries, ministerial-level agencies, government agencies, provincial people's committees;

b) Free access to information about domestic and international technical standards and regulations in the production and business sectors of enterprises participating in industry clusters and value chains on the Portal and websites of ministries, ministerial-level agencies, government agencies, provincial people's committees;

c) Up to 50% of the value of consulting contracts for successfully registering accounts to sell products and services on international e-commerce platforms, but not exceeding 100 million VND/contract/year/enterprise;

d) Up to 50% of the cost of maintaining accounts on domestic and international e-commerce platforms, but not exceeding 50 million VND/year/enterprise and not more than two years from the date the enterprise successfully registers an account on an international e-commerce platform;

đ) Support for rental fees for booth space, design and setup, transportation costs for displayed products, travel expenses, accommodation costs for representatives of enterprises participating in trade fairs and exhibitions promoting commerce, but not exceeding 50 million VND/year/enterprise for domestic events and not exceeding 70 million VND/year/enterprise for foreign events;

e) 100% of the value of consulting contracts for procedures to establish, transfer, exploit, and protect intellectual property rights domestically, but not exceeding 50 million VND/contract/year/enterprise;

g) 100% of the value of consulting contracts for finding information, product promotion, and brand development for industry clusters and value chains, but not exceeding 20 million VND/contract/year/enterprise.

4. Consulting Support on Technical Standards, Metrology, and Quality

a) 100% of the value of consulting contracts for enterprises to develop and apply basic standards, but not exceeding 10 million VND/contract/year/enterprise; and for developing and applying quality management systems, but not exceeding 50 million VND/contract/year/enterprise;

b) Up to 50% of the cost of testing samples of measuring instruments; calibration, testing, and inspection costs of measuring instruments and metrological standards; and costs for marking prepackaged goods suitable for metrological requirements, but not exceeding 10 million VND/year/enterprise;

c) 100% of the cost of certification for products meeting technical standards, but not exceeding 20 million VND/product/year/enterprise.

5. Support for Implementing Procedures for Experimental Production, Testing, Inspection, and Quality Certification

a) 100% of the cost of testing, inspection, appraisal, and quality certification of products and goods; and certification costs for quality management systems, but not exceeding 30 million VND/year/enterprise;

b) Up to 50% of the cost of commissioning research institutions, institutes, and schools to conduct experimental development of products and services, but not exceeding 30 million VND/year/enterprise;

c) Support up to a maximum of 50% of the cost of using equipment at technical support facilities for small and medium enterprises, but not exceeding 50 million VND/year/enterprise.

Section 4. INTEREST RATE SUPPORT FOR INNOVATIVE STARTUP SMALL AND MEDIUM ENTERPRISES AND SMALL AND MEDIUM ENTERPRISES PARTICIPATING IN INDUSTRY CLUSTERS AND VALUE CHAINS

Article 26. Principles of interest rate support

During each period, innovative startup small and medium enterprises and small and medium enterprises participating in industry clusters and value chains shall be supported by the state budget with interest rates when borrowing medium and long-term loans from credit institutions to implement production and business plans/projects according to the following principles:

1\. They are small and medium enterprises that meet the criteria for innovative startups as stipulated in Article 20 of this Decree and the criteria for supporting enterprises participating in industry clusters and value chains as stipulated in Clause 2, Article 23 and Clause 2, Article 24 of this Decree, and have not yet enjoyed preferential interest rate policies from the State during the same period.

2\. The state budget will provide interest rate support to enterprises through a post-investment support method. Each enterprise can only receive interest rate support for one production and business plan/project during the same period.

3\. Enterprises borrowing funds must be appraised and approved for loans by credit institutions in accordance with the laws on lending by credit institutions.

Article 27. Content of interest rate support

1\. During each period, the difference in interest rates subsidized by the state budget for loans of innovative startup small and medium enterprises and small and medium enterprises participating in industry clusters and value chains through credit institutions is 2%/year.

2\. Credit institutions shall implement lending with interest rate support for innovative startup small and medium enterprises and small and medium enterprises participating in industry clusters and value chains within the state budget allocation; they shall carry out advance payments, settlements, and final accounts in accordance with the relevant laws and guidelines issued by competent authorities.

3\. Small and medium enterprises receiving interest rate support shall bear legal responsibility for the accuracy of information provided related to production and business plans/projects eligible for interest rate support; they must repay the amount of interest rate support if they violate the regulations on interest rate support and the laws on lending by credit institutions.

Chapter V

IMPLEMENTATION

Article 28. Responsibilities of ministries, ministerial-level agencies, and government agencies

1\. The Ministry of Planning and Investment assists the Government in uniformly managing state administration regarding support for small and medium enterprises, and has the responsibility to:

a) Draft and submit to competent authorities for issuance, or issue according to its authority, legal normative documents on support for small and medium enterprises;

b) Take the lead in compiling and reporting to authorized bodies the mid-term and annual investment plans for supporting small and medium enterprises as stipulated in Clause 5, Article 11 and Section 4, Chapter IV of this Decree in accordance with the laws on public investment;

c) Take the lead in compiling and drafting annual state budget plans for supporting small and medium enterprises; coordinate with the Ministry of Finance to allocate regular expenditure funds from the central budget to ministries, ministerial-level agencies, government agencies, and target-supplement funds to localities that cannot balance their budgets to support small and medium enterprises in accordance with the Law on State Budget and implementing guidelines;

d) Organize the construction, management, development, and maintenance of the Small and Medium Enterprise Support Information Portal and database; take the lead and coordinate with relevant agencies and organizations to establish, connect, interlink, and share information with the small and medium enterprise support database;

đ) Take the lead in organizing the construction of an online training system as stipulated in Point a, Clause 2, Article 14 of this Decree from the central budget;

e) Take the lead in guiding activities related to technology support; consulting; human resource development for small and medium enterprises; supporting innovative startup small and medium enterprises and small and medium enterprises participating in industry clusters and value chains, and the management of support activities for small and medium enterprises as stipulated in this Decree;

g) Take the lead and coordinate with relevant agencies to develop a set of tools to evaluate the capacity of small and medium enterprises to participate in value chains so that support agencies and related organizations have a basis for selecting enterprises to support;

h) Annually review and publish on the Information Portal the list of central and local agencies and organizations supporting small and medium enterprises.

2. The Ministry of Finance shall be responsible for:

a) Annually, based on the mid-term and annual state budget plans for supporting small and medium enterprises compiled by the Ministry of Planning and Investment and considering the budget's ability to allocate resources, the Ministry of Finance will allocate and distribute the regular expenditure budget to implement support activities for small and medium enterprises as stipulated in the Law on State Budget, the Law on Support for Small and Medium Enterprises, and this Decree;

b) Take the lead in guiding the mechanism for using regular state budget funds to support small and medium enterprises as stipulated in Clause 1, 2, 3, 4, Article 11, Article 12, Article 13, Article 14, Article 22, and Article 25 of this Decree; management funds for support activities for small and medium enterprises as stipulated in this Decree;

c) Take the lead in submitting to the Prime Minister for issuance of guidelines on interest rate subsidy policies for loans of innovative startup small and medium enterprises and small and medium enterprises participating in industry clusters and value chains. Take the lead in temporarily allocating and settling interest rate subsidies for credit institutions based on the state budget allocation as stipulated in Section 4, Chapter IV of this Decree.

3\. The Ministry of Labor, Invalids, and Social Affairs is responsible for taking the lead and coordinating with the Ministry of Finance and relevant agencies to guide vocational training support for workers in small and medium enterprises as stipulated in Clause 4, Article 14 of this Decree.

4\. The State Bank of Vietnam is responsible for:

a) Chair the consolidation of demand for interest rate subsidies from credit institutions for loans to small and medium-sized enterprises (SMEs) engaged in innovative startups, SME clusters, and value chains, and submit it to the Ministry of Planning and Investment for inclusion in the mid-term and annual public investment plans as prescribed by laws on public investment.

b) Chair the guidance to credit institutions providing interest-subsidized loans to innovative startup SMEs and SMEs participating in industry clusters and value chains in accordance with the provisions of Section 4, Chapter IV of this Decree.

c) Coordinate with the Ministry of Finance to review and reconcile data on interest rate subsidy claims submitted by credit institutions.

5. Ministries, ministerial-level agencies, and government agencies within their respective mandates shall be responsible for:

a) Based on the nature and objectives of support, they may specify and provide detailed guidelines for the criteria stipulated in Articles 20, 23, and 24 of this Decree, ensuring compatibility with their areas of state management and relevant laws.

b) Based on their ability to balance resources, they shall develop plans and budget estimates for state budget funds to support SMEs annually and over the mid-term within their respective sectors and fields of management as prescribed by the Law on Support for Small and Medium-Sized Enterprises and this Decree, and submit them to the Ministry of Planning and Investment for consolidation into the annual and mid-term SME support budget estimates.

c) Regularly send reports to the Ministry of Planning and Investment before December 15 each year regarding the implementation of support content, projects, programs, and plans for SMEs within their respective sectors and fields of management as prescribed by this Decree.

d) Provide and update information on SME support; publish information according to Clause 1, Article 14 of the Law on Support for Small and Medium-Sized Enterprises on their electronic information websites and publicly disclose SME support information on the Portal as prescribed by Article 29 of the Law on Support for Small and Medium-Sized Enterprises.

đ) Specify the consulting field and set criteria for recognizing individuals and organizations as consultants within the consultant network in their respective sectors and fields; announce the consulting field, recognition criteria for consultants in the network, and the list of consultants in the network on their electronic information websites, while sending the Ministry of Planning and Investment for updating into the consultant network database on the Portal; assign subordinate units to be responsible for recognizing consultants in the network and managing, operating, and maintaining the consultant network in their respective sectors and fields.

e) Proactively allocate annual and mid-term state budget estimates assigned to implement SME support.

Article 29. Responsibilities of Provincial People's Committees

1. Entrust the Department of Planning and Investment to take the lead and coordinate with relevant departments to develop support content, projects, programs, and plans for SMEs in their jurisdiction for approval by the Provincial People's Committee.

2. The Provincial People's Committee may request the Provincial People's Council to approve higher levels of support than those specified in this Decree from local budgets.

3. Based on the nature and objectives of support, they may specify and provide detailed guidelines for the criteria stipulated in Articles 20, 23, and 24 of this Decree, ensuring compatibility with their local administrative management and relevant laws.

4. Based on their ability to balance resources, they shall develop plans and budget estimates for state budget funds to support SMEs annually and over the mid-term from regular and public investment budgets, submit these for approval by the Provincial People's Council; direct relevant agencies to organize the implementation of SME support according to the Law on Support for Small and Medium-Sized Enterprises and this Decree; consolidate and submit to the Ministry of Planning and Investment proposals to supplement central budget funds for localities unable to balance their state budgets for SME support.

5. In cases where they develop a support project for SMEs in their jurisdiction, the Provincial People's Committee shall announce it on their local electronic information website and inform the Ministry of Planning and Investment to make it public on the Portal according to Clause 3, Article 29 of the Law on Support for Small and Medium-Sized Enterprises after the project has been approved.

6. Provide and update information on SME support; publish information according to Clause 1, Article 14 of the Law on Support for Small and Medium-Sized Enterprises on their local electronic information websites and publicly disclose SME support information on the Portal according to Article 29 of the Law on Support for Small and Medium-Sized Enterprises.

7. Regularly send reports to the Ministry of Planning and Investment before December 15 each year regarding the implementation of support content, projects, programs, and plans for SMEs in their jurisdiction as prescribed by this Decree.

Article 30. Responsibilities of political-social organizations - occupational associations; social organizations; social-occupational associations

1. Coordinate with ministries, ministerial-level agencies, government agencies, provincial People's Committees to implement activities supporting small and medium-sized enterprises (SMEs) as prescribed in Article 26 of the Law on Supporting Small and Medium-Sized Enterprises and this Decree.

2. Political-social organizations - occupational associations, social organizations, social-occupational associations operating nationwide or across provinces: Based on the needs of SMEs within their areas of responsibility, annually and over the medium term, develop plans and propose support requirements and funding to the Ministry of Planning and Investment for consolidation; organize the implementation of support contents for SMEs based on assigned tasks; report on the implementation of support activities for SMEs to the competent authority that assigns such tasks.

3. Political-social organizations - occupational associations, social organizations, social-occupational associations at the local level: Based on the needs of SMEs within their areas of responsibility, annually and over the medium term, develop plans and propose support requirements and funding to the Department of Planning and Investment for consolidation; organize the implementation of support contents for SMEs based on assigned tasks; report on the implementation of support activities for SMEs to the competent authority that assigns such tasks.

4. Mobilize resources and provide support to SMEs in accordance with this Decree.

Article 31. Responsibilities of agencies and organizations supporting SMEs in recovering support funds

1. Agencies and organizations supporting SMEs shall recover support funds from SMEs that have been found to make false declarations, misuse support funds, or fail to comply with support commitments.

2. The recovery of support funds as stipulated in Clause 1 of this Article shall be carried out in accordance with the provisions of the law.

Article 32. Procedures and formalities for support

1. SMEs receive support through agencies and organizations supporting SMEs. SMEs submit the application dossier for support requirements as prescribed in Clause 4 of this Article directly or online to the agency or organization supporting SMEs for consideration and decision.

2. For information provision and human resource development support for SMEs and support for individual businesses transitioning to SMEs: Agencies and organizations supporting SMEs implement according to the plan and state budget estimate assigned.

3. For advisory, technological support, support for innovative startups, and SMEs participating in industry clusters and value chains: Such support is implemented according to the following procedures and formalities:

a) Within 14 working days from the date of receipt of the SME's application dossier for support requirements, the agency or organization supporting SMEs examines the dossier, makes a decision, and notifies the SME in writing or online. If the SME does not meet the support conditions, the agency or organization informs the SME accordingly. If the SME meets the support conditions but lacks complete documentation, the agency or organization guides the SME to complete the dossier. If the SME meets the support conditions and has complete documentation, the agency or organization notifies the SME about the support, clearly stating the state budget support amount and other costs (if any).

b) In cases where the agency or organization supporting SMEs can directly provide products or services to SMEs:

After notifying the SME about the support, the agency or organization supporting SMEs and the SME sign a contract; the contract must clearly specify the state budget support amount, costs borne by the SME, other costs (if any), and payment terms. Based on the results of implementing the contract, both parties inspect, terminate, and settle the contract costs according to regulations.

c) In cases where the agency or organization supporting SMEs collaborates with other capable entities to provide products or services to SMEs (referred to as the provider):

After notifying the SME about the support, the agency or organization supporting SMEs, the provider, and the SME sign a contract; the contract must clearly specify the state budget support amount, costs borne by the SME, other costs (if any), and payment terms. Based on the results of implementing the contract, all three parties inspect, terminate, and settle the contract costs according to regulations.

d) The use, payment, and settlement of state budget support funds by agencies and organizations supporting SMEs in the cases specified in points b and c of this clause shall be carried out in accordance with the laws on state budget and related guiding documents.

4. The application dossier for support requirements includes:

a) A form to identify micro-enterprises, small enterprises, medium-sized enterprises, and to propose support requirements as prescribed in the Appendix attached to this Decree;

b) Relevant documents and dossiers related to the proposed support content (if any).

5. The payment dossier for state budget support funds for SMEs includes:

a) Notification of support for SMEs;

b) Contracts, contract termination agreements, and acceptance certificates (if any) between SMEs and providers of support services;

c) Related financial invoices and documents.

Chapter VI

IMPLEMENTING PROVISIONS

Article 33. Transitional Provisions

1. From the date this Decree takes effect, activities supporting small and medium-sized enterprises (SMEs) before the date this Decree takes effect shall continue to be implemented according to the contents, programs, and plans that have been approved, and SMEs shall enjoy new support as prescribed in this Decree.

2. In cases where SMEs have submitted applications or requests for support before the date this Decree takes effect but have not yet been approved by competent authorities responsible for support, such enterprises shall resubmit or supplement their application forms for support needs in accordance with this Decree to be considered and approved in accordance with the provisions herein.

3. Legal documents applied based on the content and support levels for SMEs stipulated in Decree No. 39/2018/NĐ-CP dated March 11, 2018, of the Government detailing certain provisions of the Law on Supporting Small and Medium-Sized Enterprises shall be adjusted according to the content and support levels prescribed in this Decree.

Article 34. Effective Date

This Decree takes effect from October 15, 2021, and replaces Decree No. 39/2018/NĐ-CP dated March 11, 2018, of the Government detailing certain provisions of the Law on Supporting Small and Medium-Sized Enterprises.

Article 35. Responsibility for Implementation

1. The Ministry of Planning and Investment shall be responsible for guiding and coordinating with ministries, ministerial-level agencies, government-affiliated agencies, provincial people's committees, and centrally-administered city people's committees in implementing this Decree, and regularly reporting to the Prime Minister on the implementation status.

2. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairmen of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.