Compliance requirements
A bidder may be excluded if it, or a member of its management, governing or supervisory body or an authorised representative, has a final conviction within the past five years (or an exclusion period is still in force) for participation in a criminal organisation, corruption, fraud, terrorist offences, money laundering or terrorist financing, or child labour or human trafficking. Where permitted for this procurement, the bidder may provide evidence of measures taken to restore its reliability.
Exclusion grounds also include unpaid taxes or social security contributions, enabling a foreign national to work unlawfully or in breach of employment conditions, and entering into the contract in breach of an international or Estonian government sanction. The notice sets the threshold for tax and social contribution debts at EUR 0; under the stated Estonian rules, tax debts below EUR 100 are not treated as debts for this purpose, and deferred tax debts are also addressed separately. Foreign bidders’ tax-debt evidence is assessed under the law of their country of establishment.
Qualification criteria and exclusion grounds
The bidder must hold a valid licence to provide audit services in Estonia, be registered in the Register of Auditors, and have professional activity that is neither suspended nor terminated. The contracting authority will verify registration in the register.
The audit team must include at least one registered sworn auditor with the public-sector auditor qualification whose professional activity is neither suspended nor terminated. The bidder must provide that auditor’s CV.
The bidder must provide a list of at least one service contract performed in 2023–2025, preferably for a local authority or another public-sector body, foundation or limited liability company. The list must include information on the contract value, dates and contracting parties.
The bid must comply with all tender-document requirements; conditional bids are not permitted. The price must follow the prescribed structure, and the completed price form in Annex 2 must be included. Joint bidders must appoint an authorised representative from among themselves and provide the relevant power of attorney.