Guidelines

This page contains guidelines mainly by the Financial Intelligence Unit.

Financial Intelligence Unit guidelines

Guidelines for submitting a report to the Financial Intelligence Unit

Guidelines_for_submitting_a_report_to_the_financial_intelligence_unit.pdf | 122.35 KB | pdf Explanatory guidelines on reporting to the FIU_23.07.2024.pdf | 946.53 KB | pdf

Modifications as of 23.07.2024: Section 1 has been modified with references to the International Sanctions Act; in section 23.4 points 4 and 5 have been deleted; sections 23.4, 49, and 50 clarify the constriction on financial sanctions.

Guidelines on the characteristics of suspicious transactions

Guidelines on the Characteristics of Suspicious Transactions_22.07.2024.pdf | 379.63 KB | pdf

Modifications as of 22.07.2024: Section 1 has been modified with a reference to the International Sanctions Act, in section 17 the phrase "or other type of sanction" has been deleted, section 24 has been reworded; subsections of the chapter "CHARACTERISTICS OF SUSPICIOUS AND UNUSUAL TRANSACTIONS" have been rephrased: STR, UTR, and ISR indicators, with points 4 and 5 of the ISR indicators deleted.

Further clarifications on the interpretation of the Guidelines on the Characteristics of Suspicious Transactions_Terrorist Financing Reports.pdf | 353.55 KB | pdf

Appendix:

Countries with a Higher Risk of Terrorist Financing_Appendix to the Guidelines_18.09.2024.pdf | 103.8 KB | pdf

Countries with a Higher Risk of Terrorist Financing

Countries with a Higher Risk of Terrorist Financing_Appendix to the Guidelines_18.09.2024.pdf | 103.8 KB | pdf

Guidelines for persons with special obligations supervised by the Financial Intelligence Unit

Guidelines for persons with special obligations supervised by the Financial Intelligence Unit.pdf | 296.98 KB | pdf

Confirmed on 30 May 2025.
Target group: Sectors supervised by the Financial Intelligence Unit within the meaning of the International Sanctions Act.

Management of risks relating to money laundering and terrorist financing and application of due diligence to obliged entities supervised by the Financial Intelligence Unit

Management of risks relating to money laundering and terrorist financing and application of due diligence to obliged entities supervised by the Financial Intelligence Unit.pdf | 528.47 KB | pdf

Obligations of virtual currency service providers in correspondent relationships

Obligations of virtual currency service providers in correspondent relationships.pdf | 363.73 KB | pdf

Recommended guidelines for enterprises by competent authorities of Estonia, Finland, Latvia, Lithuania and Poland (July 2023)

Detecting and Preventing Sanctions Evasion and Circumvention in Trade.pdf | 276.88 KB | pdf

Guidelines for submission of an application for the authorisation of a virtual currency service provider or an application for amendment of the authorisation

Guidelines for submission of an application for the authorisation of a virtual currency service provider or an application for amendment of the authorisation.pdf | 184.66 KB | pdf

More guidelines, including guidelines for implementation of international sanctions, can be found in Estonian

Other guidelines

Travel Rule Guidelines by the European Banking Authority

Information requirements in relation to transfers of funds and certain crypto-assets transfers under Regulation (EU) 2023/1113:

EBA Travel Rule Guidelines.pdf | 665.95 KB | pdf

Last updated: 11.06.2025