Independent guide · 2026 applications open

SME Package AI Luxembourg: up to €17,500 to integrate artificial intelligence into your SME.

Direct answer

The SME Package AI funds 70% of the eligible costs of an artificial intelligence project of between €3,000 and €25,000 excluding VAT, i.e. up to €17,500. The scheme targets the integration of existing AI solutions adapted to the SME's needs, not research and development. Scoping, integration, configuration and training are potentially eligible; licences on their own are in principle not retained.

This guide separates what the scheme targets from what it excludes, details typical AI projects with their indicative budgets, the full administrative process and the GDPR and AI Act framework to be documented in the application.

Check my eligibility for free See AI projects and their budgets

Written reply within 48 h No commitment Licensed accountant

Published on 17 October 2026 · verified and updated on 17 October 2026 by Mickaël LOC, licensed accountant Financial Services Luxembourg SARL-S · RCS B213987 · Business permit 10077274

Our updates on the scheme will appear first in Google's “Top stories” results.

Official framework Ministry of the Economy House of Entrepreneurship eHandwierk AI Act, EU Regulation 2024/1689 GDPR EU Regulation 2023/2831

SME Package AI: key figures
Criterion	Rule
Aid rate	70% of eligible costs
Quote	€3,000 to €25,000 excl. VAT
Maximum grant	€17,500
Purpose	Integration of existing artificial intelligence solutions adapted to the SME's needs, excluding research and development
Examples	Accounting OCR, cash-flow forecasting, assistant or copilot, conversational agent, AI-enhanced CRM
Pre-analysis	House of Entrepreneurship (Chamber of Commerce) or eHandwierk (Chamber of Skilled Trades)
Payment	After completion and the evaluation meeting; the company pre-finances
Duration of the process	4 to 6 months in general, as a rough guide
What not to do	Order or pay before the Ministry of the Economy's approval

01 · Official scope By the end of this section, you will know whether your project is a fundable integration or non-fundable R&D

What exactly does the SME Package AI fund?

The objective stated by the Ministry of the Economy is to offer simple initiatives that are easy to implement in order to integrate AI into SMEs' processes, and to encourage the integration of existing AI solutions adapted to their needs. This wording contains the whole logic of the package.

The dividing line that decides everything

The scheme funds the integration of existing solutions. It does not fund the creation of a model, the training of a proprietary AI or a research programme. A project framed as a technological innovation falls under other schemes. A project framed as putting an existing tool into production within an identified process falls under the SME Package AI.

What falls under the SME Package AI

Scoping of the use case and audit of the processes concerned
Integration of an existing AI solution into the information system
Configuration, connection to the company's data, testing
Automation of an identified and measurable repetitive task
Staff training and change management
User documentation, internal policy, compliance framework

What falls outside it

Research and development, creation of a proprietary model
Licences and subscriptions purchased on their own, without any associated service
Hardware: servers, computing workstations, equipment
Recurring operating costs after the project
VAT, in all circumstances
Any expense incurred before the notification of approval

Practical consequence for how the application is written. The same intention can be described in two ways. “We want to develop a forecasting AI” falls outside the scope. “We are integrating an existing cash-flow forecasting tool, connected to our accounts, to produce a 30-, 60- and 90-day cash flow and eliminate three hours of Excel reworking per week” falls within the scope. The technical project is identical. The application is not.

Is your AI project framed on the right side of the line?

We reframe the use case in terms of integration, deliverable and measurable process before the pre-analysis. That is what distinguishes an application that is assessed from one that is set aside.

Free · no commitment · reply within 48 h

Have my AI project qualified

Source: official fact sheet SME Packages – AI, guichet.public.lu. The official fact sheet does not publish a list of named eligible solutions or a detailed list of exclusions: the treatment of the items above is the firm's reading, to be confirmed in the pre-analysis. Verified on 10 August 2026.

02 · Projects and budgets By the end of this section, you will know which AI use case pays back fastest

Which artificial intelligence projects are actually funded?

Order of magnitude

On Luxembourg SME files, AI services most often fall between €10,000 and €20,000 excl. VAT, i.e. €7,000 to €14,000 of grant. The most profitable use cases are those that eliminate a repetitive task quantifiable in hours per week, not those that promise a general transformation.

Invoice OCR and automated accounting

Document automation

Automatic reading of supplier invoices, assisted coding, intelligent bank reconciliation, connection to the accounting software. A use case whose gain is easy to measure in an SME; eligibility is confirmed in the pre-analysis.

Typical budget excl. VAT€18,000

Theoretical grant€12,600

AI cash-flow forecasting

Decision support

Predictive cash model at 30, 60 and 90 days fed by the accounts and outstanding customer balances, with automatic alerts on pressure points.

Typical budget excl. VAT€16,000

Theoretical grant€11,200

AI assistant in the office environment

Productivity

Integration of an existing AI assistant, for example of the Copilot type, into the office suite: drafting, meeting summaries, file analysis, with a usage policy and training. The integration service is potentially eligible; the licence is in principle not retained. The product name does not guarantee eligibility.

Typical budget excl. VAT€12,000

Theoretical grant€8,400

Conversational agent and customer service

Customer relations

Multilingual French, German and English assistant on the website and contact channels: frequently asked questions, appointment booking, order tracking, handover to a human with the context passed on.

Typical budget excl. VAT€15,000

Theoretical grant€10,500

AI-enhanced CRM and automated reminders

Business development

Lead scoring, automatic meeting preparation, reminders on unpaid invoices with a tone adapted to the customer's profile and the degree of delay.

Typical budget excl. VAT€14,000

Theoretical grant€9,800

Business Intelligence and management reporting

Management reporting

Margin per customer, profitability per activity, management indicators updated automatically from the accounts and sales management, with assisted analysis of variances.

Typical budget excl. VAT€13,000

Theoretical grant€9,100

On named products. No administration publishes a list of eligible products. A project mentioning a specific tool is neither automatically accepted nor automatically rejected: what is assessed is the scope of the service, its link to one of the company's processes and its validation during the pre-analysis. Building an application around a software name rather than around a use case is a weakness, not a shortcut.

Theoretical scale, if all costs in the quote are retained
Service excl. VAT	Grant at 70%	Actual net cost
€3,000 (scheme floor)	€2,100	€900
€10,000	€7,000	€3,000
€15,000	€10,500	€4,500
€20,000	€14,000	€6,000
€25,000 (scheme ceiling)	€17,500	€7,500

Indicative simulation, not guaranteed. An accounting automation project of €18,000 excl. VAT, fully retained, comes to €5,400 net. Assumption: eight hours of data entry freed up per week, valued at €30 per hour over 47 weeks, i.e. around €11,300 per year. The payback period on the net cost would then be around six months, excluding recurring licences and excluding pre-financing. It is this arithmetic, not the technology, that should decide which use case is chosen.

03 · Administrative process By the end of this section, you will know when you will be reimbursed and when not to order anything

How do you obtain the SME Package AI, step by step?

The official process has six steps, identical to those of the Digital package. The difference lies in the quality of the scoping file, which is more demanding for an artificial intelligence project.

Week 1

Mandatory pre-analysis

Meeting with the House of Entrepreneurship of the Chamber of Commerce or the eHandwierk service of the Chamber of Skilled Trades. The AI use case is tested there against the realities of the scheme.

A step that cannot be skipped

Weeks 1 to 3

Choosing the package and the provider, quote

The quote is drawn up with the provider. On an AI project, it must clearly distinguish scoping, integration, connection to data, testing and training, setting licences apart outside the cost base.

Quote of €3,000 to €25,000 excl. VAT

Weeks 3 to 4

Preparing and submitting the application

The teams of the House of Entrepreneurship and of the eHandwierk service support the preparation. On an AI application, the project description must specify the targeted process, the data involved and the expected result.

Application prepared with the chamber's adviser

Weeks 4 to 10

Analysis and validation by the Ministry

The Ministry of the Economy analyses the application and decides. Indicative timeframe observed on our files: three to six weeks for a complete file, with no timeframe guaranteed by the administration.

Do not subscribe to anything. Taking out a subscription or paying a deposit before the notification of approval exposes the expense to exclusion from funding. On AI projects, this trap is common: the company activates a paid trial before approval.

Months 3 to 6

Implementing the package

Integration, connection to data, tests on real data, staff training and user documentation. Invoices must match the approved quote.

Quote and invoice consistency

Months 5 to 7

Final evaluation meeting and reimbursement

An evaluation meeting closes the project, then the 70% grant is paid on presentation of proof of completion and payment.

Payment of the 70%

An AI application is won on the description of the process, not on the technology. An assessor does not judge how sophisticated the model is. They check that an existing process is identified, that a deliverable is described, that a provider is committed to a costed scope and that nothing started before approval. The applications that fail are almost always those that talk too much about AI in general and too little about the company in particular.

Sources: SME Packages – AI fact sheet and scheme page, guichet.public.lu. The timeframe ranges are estimates based on the files handled by the firm and do not constitute a commitment by the administration.

04 · Compliance

What must an AI application document under the GDPR and the AI Act?

An artificial intelligence project almost always involves data. Anticipating the compliance aspect strengthens the application and avoids discovering the issue once the tool has been deployed.

The personal data aspect

Identify the data processed by the tool and its legal basis
Update the record of processing activities
Assess whether an impact assessment is needed under the GDPR
Provide a framework for data transfers outside the European Union
Formalise the processing agreement with the solution's supplier

This work is part of the company's own compliance. When it is carried out by the provider as part of the project and included in the quote, it forms part of the service. Taken separately from the project, it is not meant to be included in the cost base.

The AI Act aspect

Qualify the use: most SME use cases fall under limited or minimal risk
Ensure transparency when the user interacts with an AI system
Provide for human oversight of decisions with a significant effect
Formalise an internal usage policy and train staff

Regulation (EU) 2024/1689 structures obligations by level of risk. An SME deploying an office assistant or a customer service agent is not in the same category as an automated decision-making system for credit or recruitment. This qualification is worth setting out in writing in the application.

05 · Reasons for rejection By the end of this section, you will know the eight mistakes specific to AI applications

Why is an SME Package AI application refused?

The mistakes that block

Taking out a subscription or paying a deposit before approval. Cannot be remedied.
Presenting the project as research or as the development of your own model.
A quote dominated by licences, with too small a share of services to carry the project.
No identified target process: the AI is described, the use is not.
No verifiable deliverable at the end of the project.
Recurring costs included in the cost base when they are operating costs.
An incomplete de minimis declaration over the rolling three-year period, linked undertakings included.
The data aspect ignored, which weakens the project from the pre-analysis onwards.

What gets an application through

A named process and the time it takes today.
An existing solution identified, and the integration work described.
A broken-down quote: scoping, integration, testing, training, licences set apart.
A quantified expected result, even a cautious one.
A GDPR and AI Act compliance framework set out in writing.
A timetable with no early start.

We check the completeness and consistency of each document before submission. The decision to grant the aid rests exclusively with the Ministry of the Economy.

Have your AI application audited before the pre-analysis

Review of the quote, reframing of the use case, check of your remaining de minimis allowance and review of the documents. Written reply within 48 hours.

Free · no commitment

Audit my application

Frequently asked questions

SME Package AI: answers to the most frequently asked questions

How much is the SME Package AI?

The SME Package AI funds 70% of the eligible costs of a service of between €3,000 and €25,000 excluding VAT, i.e. a maximum grant of €17,500. Payment is made after the project has been completed and the supporting documents submitted.

Is a subscription to an AI tool funded?

In principle, no: a subscription to an AI tool purchased on its own is not retained under the SME Package AI, according to our reading of the conditions. The scheme funds the provision of services: scoping, integration, configuration, testing and training. Licences and subscriptions remain at the company's expense, as does hardware. A quote made up mainly of subscriptions risks having a very small eligible cost base; the treatment of each item is confirmed in the pre-analysis.

Is a Copilot, ChatGPT or AI agent project eligible?

A Copilot, ChatGPT or AI agent project can be eligible for the SME Package AI when its scope is validated during the pre-analysis and accepted by the Ministry. The administration does not publish a list of named products: it targets the integration of existing AI solutions adapted to the SME's needs. What is assessed is the use case, the targeted process and the integration service, not the tool's brand: Copilot, ChatGPT or an OCR tool are not eligible by virtue of their name alone.

Is R&D in artificial intelligence covered?

No, R&D in artificial intelligence is not covered by the SME Package AI. The SME Package AI targets the integration of existing solutions into the SME's processes. A research project, model creation or technological innovation project falls under other Luxembourg and European aid schemes, with their own conditions and their own ceilings.

Is a pre-analysis required for the AI package?

Yes, a pre-analysis is mandatory for the SME Package AI. The company contacts the House of Entrepreneurship of the Chamber of Commerce or the eHandwierk service of the Chamber of Skilled Trades. Unlike the Cybersecurity package, no pre-analysis with an additional technical body is required for AI.

Can the AI package be combined with the Digital package?

Yes, the AI package can be combined with the Digital package, but not automatically. Several packages may be requested for separate projects, without double funding of the same expenses, with each application approved before the project starts and within the ceiling of €300,000 of de minimis aid per single undertaking (linked undertakings included) over any rolling three-year period set by Regulation (EU) 2023/2831. A common arrangement is to fund the ERP through the Digital package, then document automation through the AI package.

Is a GDPR impact assessment needed for an AI project?

A GDPR impact assessment is only required if the AI project presents a high risk for individuals: this depends on the nature of the processing. An internal office assistant and a customer profiling system do not present the same level of risk. The useful reflex is to identify the data involved, update the record of processing activities and qualify the level of risk in writing with regard to the GDPR and the AI Act.

How long does the full process take?

The full SME Package AI process generally takes four to six months, as a rough guide; the administration does not publish a guaranteed timeframe. On our files, we generally observe three to six weeks of review, one to three months of implementation, then four to eight weeks for the evaluation meeting and payment, i.e. four to six months in general. These durations are observed on our files and do not constitute a commitment by the administration.

Do you have to advance the cash?

Yes, the company must advance the cash for the project. The grant is paid after completion and after the provider has been paid. On a project of €18,000 excl. VAT, the company bears the expense before receiving €12,600. A payment schedule aligned with the project milestones limits the impact at no financial cost.

Why go through an accountant rather than the AI provider?

Because the AI provider sells its solution and takes no responsibility for the compliance of the application, the de minimis declaration, the accounting treatment of the grant or the payment timetable. A licensed accountant structures the application, checks the eligible cost base and defends the company's interests. The two roles are complementary, not interchangeable.

What about the accounting side? Accounting and tax treatment of the grant, pre-financing the project, tracking your de minimis ceiling: the firm behind this guide covers the accounting angle of the SME Packages.

SME Packages accounting guide Accountant in Luxembourg

Verification

Where can you check this information against official sources?

This guide is an independent private document. It does not originate from the Luxembourg administration and does not constitute a decision to grant aid.

Make smepackages.lu a preferred source on Google to see our regulatory updates on the SME Packages first.

Take action

Your eligibility diagnosis, free, within 48 hours

We check your SME status, your business permit, your remaining de minimis allowance and whether the project is attached to the right package. You leave with a written answer, whether or not we work together.

Or directly: +352 661 198 544 · Data processed by Financial Services Luxembourg SARL-S to answer your request, via our e-mail service providers (Resend, or failing that FormSubmit), never resold. Privacy policy (in French).