54. Must reports from political parties and/or candidates include information on itemized spending?

(8) A political party will draw up a quarterly report on their expenses as of the end of the quarter and submit it to the political party funding supervision committee in the required form by the 10thdate of the month following the quarter. The report will set out the expenses divided into the following categories:
1) expenses of political activities;
2) labour expenses;
3) administrative expenses.

(9) The expenses of political activities specified in clause 1) of subsection (8) of this section will categorised in  the report as follows:
1) advertising expenses by type (television, radio, online, outdoor and newspaper advertising, printed adverting materials);
2) public relations expenses;
3) publication expenses;
4) expenses of public events;
5) Other expenses of political activities.
Source: § 12.1(8-9, Political Parties Act, 1994 (amended 2014)

(1) Political parties, election coalitions and single candidates submit to the political party funding supervision committee a report on the expenses of the Riigikogu, European Parliament or local authority council election campaign. The report is submitted to the political party funding supervision committee in the required form within one month from the election day. The election campaign report is published on the website of the political party funding supervision committee.

(5) A single candidate submits a report on the election campaign expenses and the origin of the funds used.

(9) Expenses are recognised based on the following expense types:
1) advertising expenses by type (television, radio, online, outdoor and newspaper advertising, printed adverting materials);
2) public relations expenses;
3) publication expenses;
4) expenses of public events;
5) other election campaign expenses.

(10) The following is indicated in the report regarding expenses:
1) the date of the expense receipt;
2) the number of the expense receipt;
3) the name of the recipient;
4) the personal identification or registry code of the recipient;
5) the expense type;
6) the price of the expense;
7) the expense amount paid;
8) the expense amount payable;
9) the date of payment.
Source: § 12.8(1, 5, 9-10), Political Parties Act, 1994 (amended 2014)

Both for political parties and candidates.