Riigieelarve seadus (State Budget Act), consolidated through 2022; Constitution of the Republic of Estonia, Chapter VIII (Arts. 113-119) and Chapter XI (Arts. 132-138)

Estonia's national fiscal transparency framework rests on the Riigieelarve seadus (State Budget Act, consolidated through 2022) and constitutional provisions in Arts. 113-119 (fiscal) and Arts. 132-138 (Riigikontroll — National Audit Office). Constitution Art. 115 requires the government to submit the State Budget bill to the Riigikogu at least three months before the fiscal year begins (=~90 days, by approximately October 1). The Riigikogu independently appoints the Auditor General for a 5-year term on presidential nomination (Arts. 132-134). The Eelarvenoukogu (Fiscal Council, established 2014 by the State Budget Act, Ch. 9) is an independent advisory council responsible for assessing Estonian fiscal policy and is the EU IFI Network member; the Bank of Estonia provides the secretariat. Estonia joined the Eurozone on 1 January 2011 and is subject to the EU Two-Pack (Regulation 473/2013), driving interim_reporting_frequency = 'monthly' (Art. 8 monthly cash-based fiscal data to EC). Estonia's Riigihangete seadus (Procurement Act, RT I 2017, 7) implements EU Directive 2014/24/EU with mandatory e-procurement via state portal. Estonia is under an EU Excessive Deficit Procedure (EDP) since 2024 driven by a defence spending surge. Estonia is consistently absent from all IBP Open Budget Survey rounds (2006-2023) — no OBS benchmark available. Source gap: riigiteataja.ee ELI act URLs return 404; all statute text from secondary sources and constituteproject.org. Currency: EUR; fiscal year: calendar year.

Transparency Requirements