  There are only 10 Euclidean forms, that is flat closed three dimensional
manifolds: six are orientable $\mathcal{G}_1,\dots,\mathcal{G}_6$ and four are
non-orientable $\mathcal{B}_1,\dots,\mathcal{B}_4$. The aim of this paper is to
describe all types of $n$-fold coverings over the non-orientable Euclidean
manifolds $\mathcal{B}_{3}$ and $\mathcal{B}_{4}$, and calculate the numbers of
non-equivalent coverings of each type. The manifolds $\mathcal{B}_{3}$ and
$\mathcal{B}_{4}$ are uniquely determined among non-orientable forms by their
homology groups $H_1(\mathcal{B}_{3})=\ZZ_2\times \ZZ_2 \times \ZZ$ and
$H_1(\mathcal{B}_{4})=\ZZ_4 \times \ZZ$.
  We classify subgroups in the fundamental groups $\pi_1(\mathcal{B}_{3})$ and
$\pi_1(\mathcal{B}_{4})$ up to isomorphism. Given index $n$, we calculate the
numbers of subgroups and the numbers of conjugacy classes of subgroups for each
isomorphism type and provide the Dirichlet generating functions for the above
sequences.
