This Technical Report aims to be the entry point in relation to electronic signatures for any SME that is considering to dematerialize paper-based workflow(s) and seeks a sound legal and technical basis in order to integrate electronic signatures or electronic seals in this process. It is not intended to be a guide for SMEs active in the development of electronic signatures products and services - they should rather rely on the series ETSI EN 319 for building their offer - but it is a guide for SMEs CONSUMING e-Signature products and services. This document builds on CEN/TR 419040@ ??Guidelines for citizens??@ explaining the concept and use of electronic signatures@ to further help SMEs to understand the relevance of using e-Signatures within their business processes. It guides SMEs in discovering the level of electronic Signatures which is appropriate for their needs@ extends the work to specific use-case scenarios@ paying special attention to technologies and solutions@ and addresses other typical concrete questions that SMEs need to answer before any making any decisions (such as the question of recognition of their e-Signature by third parties@ within their sector@ country or even internationally). Once the decision is taken to deploy electronic signatures or electronic seals in support of their business@ SMEs will then typically collaborate with their chosen providers of e electronic signatures or electronic seals products or services@ which can be done on the basis of ETSI TR 119 100 ??Guidance on the use of standards for signature creation and validation??@ that helps enterprises fulfil their business requirements. The present document presents the concepts and use of the standards relevant for SMEs developed under the Rationalised Framework to SMEs.