The authors divide their research in several phases. First, they conduct a literature review in order to identify relevant studies and theoretical papers covering the topic of governmental e- services. Then, they conduct an environmental scan in order to identify relevant governmental e- services in the EU countries. Further, the authors focus their research on eight European countries and conduct a deeper analysis of the implemented Government to Business (G2B) e-services. Research is centered on the eight G2B e- services. The identified e-services are firstly ranked according to their maturity level, and then analysed by using a developed questionnaire. The aim was to systematically collect enough information on the e-services in order to be able to conclude if the users may consider an e-service as responsible, reliable, accurate, secure, transparent and trustworthy as well as to conclude if an e-service addresses privacy issues, duties to remember, and the right to be forgotten. The comparative analysis of the identified G2B e-services in the eight European countries identifies weak spots of e-services and points them out in order for them to be improved. The identified gaps refer to the long-term service continuity plans, policies giving information on storage and preservation methods, long-term preservation of digitally signed records, use of clients’ data etc. One of the by-products of this research is a check list which can be used by the users of e-services as guidance for establishing trust in an e-service they (intend to) use but it also can be used as guidelines by e-service providers. The authors conclude that not only the comparative study provides an insight into the state of development of G2B e- services in the investigated countries but it also reveals the areas of possible improvements in the context of establishing accountability and trust in governmental e- services in general.