Possibilities for submitting the declaration
- The declaration can be submitted in the e-MTA by either entering data manually or uploading as a file.
The declaration may be uploaded as an XML file, in a single file or separately by annexes. In addition, annexes 1 and 2 and the INF1 form can also be imported from a CSV file after the declaration has been formed.
submit declaration The declaration can also be submitted via X-tee.
- The form TSD can be submitted on paper only if there are up to five rows, i.e. five or less recipients to be declared.
Useful links
Handbook “Submission of declaration form TSD”
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Submission of declaration form TSD will become data-based
Starting on 1 October 2026, the submission of salary payments data for declaration form TSD to the Tax and Customs Board will become more convenient – data can be sent directly from the accounting software to the e-services environment e-MTA.
The new data-based solution:
- reduces manual work – there will be no need to manually enter data in the e-services environment or upload files every month;
- saves time – businesses will receive immediate feedback on the submitted data and taxes;
- reduces the risk of errors;
- ensures stable service during the deadline for submitting declaration form TSD.
What changes?
Businesses submit data – not declarations – to the Tax and Customs Board.
- The data are submitted from the accounting software via a machine-to-machine interface.
- The entrepreneur or accountant initiates the submission of data to the Tax and Customs Board from their accounting software.
- The Tax and Customs Board generates a declaration based on the submitted data. The entrepreneur can view the declaration report in their accounting software.
- The entrepreneur or accountant approves the declaration.
- In addition to the declaration report, it is possible to retrieve and display information related to the prepayment account and claim management – such as balance requests – directly in the accounting software.
The business retains full control over its data.
- The entrepreneur decides when to submit the data to the Tax and Customs Board.
- The Tax and Customs Board does not have access to the business’s accounting software.
Changes in the e-services environment
- The view for submitting declaration form TSD will change.
- The current Annexes 1 and 2 of form TSD will be replaced by a unified view of salary payments, where data can also be entered manually if necessary. The view will be similar to that found in accounting software and will include data on both residents and non-residents, as well on payments and refunds.
- Going forward, data can be uploaded in a file using the new XBRL GL file format (XML). The previous XML format will no longer be valid. As a temporary transitional solution, we will continue to support the upload of the current CSV file to the e-services environment until the end of 2027.
Technical documentation for data-based TSD from Q4 2026 onwards - There will be no changes to the submission of data for Annexes 3–8 of form TSD.
Why is the change necessary?
Less reporting, fewer errors. More time for business.
- The administrative burden associated with reporting is reduced. Entrepreneurs have more time to focus on their core business.
- Less unnecessary manual work. No need to repeatedly log in to the e-services environment e-MTA to submit or correct data or check the status of a report.
- Errors are identified earlier and are easier to correct than before. Since data are submitted on an event-by-event basis, it is possible to respond to potential errors immediately instead of only at the end of the month during the preparation of the declaration.
- Communicating with the state takes less time and money.
- A single dataset allows businesses to fulfil multiple reporting obligations to various government agencies.
- The business sector saves up to 5 million working hours per year.
Who is affected by the change?
- Businesses and other organisations that make salary payments or other taxable payments or incur taxable expenses.
- Accountants at companies. Unnecessary manual work that does not add value for businesses will be reduced, and human errors in data entry will also decrease.
How to prepare for the change?
It is important to inform employees involved in reporting about the change. The data-based form TSD is not merely a technical update, but a fundamental change.
- Businesses will submit data, not reports.
- The rest happens automatically through system integration – with fewer errors and a lower administrative burden than before.
If your business already uses accounting software and a machine-to-machine interface, then
- only the technical format for data transmission will change. The new file format (XBRL GL) will be implemented by your accounting software provider.
If your business uses accounting software but submits data via a file or enters it manually on a declaration form in the e-services environment e-MTA, then:
- the data submission channel, file format, and process will change.
- activate the machine-to-machine interface channel in your accounting software now to ensure a smoother transition. If necessary, consult your software provider.
If your business does not yet use accounting software, then:
- choose suitable accounting software that offers the option of data-based reporting of form TSD. There are several providers of accounting software.
- request training from the software provider and practise submitting your TSD form via the machine-to-machine interface.
- the Tax and Customs Board offers the opportunity to test this new solution. Read more on our website and participate in testing the solution (in Estonian).
What to do if a business owner does not want to use accounting software?
- Use the Salary Payment module of SEB or LHV Bank, which is a convenient solution especially for small businesses.
- For new or small businesses, e-Financials is a suitable solution that can replace other accounting software. More information: abiinfo.rik.ee/en/efinancials.
- The option to manually enter TSD data in the e-services environment also remains available.
Why else is this change important?
The transition to data-based form TSD will also help prepare for the implementation of new solutions for data-based VAT return (KMD) and employment register (TÖR) starting in the second quarter of 2027.
Additional information
Last updated on 09.06.2026
Last updated: 25.06.2026
