Possibilities for submitting the declaration
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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.
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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.
Direct access
Instructions for submitting the declaration
4. Non-resident receives different types of ...
4. Non-resident receives different types of income within the same month
Pavel is a Polish tax resident. In addition to remuneration for work in the gross amount of 1700 euros per month according to the employment contract, he received other income in the amount of 800 euros in March. In March, he received 2500 euros in total. Pavel has submitted an application to the employer for applying the basic exemption and a certificate of tax residency confirmed by the Polish tax authorities to the Estonian Tax and Customs Board. Previously, the basic exemption has been applied to Pavel’s income on a monthly basis.
If a non-resident who is resident in a Member State of the European Economic Area (Member State of the EU, Iceland, Liechtenstein, Norway) receives several types of payments in the same calendar month, different types of payments are added up for the purposes of applying the Estonian basic exemption. In March, the payment to Pavel exceptionally amounts to 2500 euros, to which the basic exemption in code 2155 cannot be applied.
TAX CALCULATION
- Social tax 1700 x 33% = 561 euros
- Withheld unemployment insurance premium 1700 x 1.6% = 27.20 euros
- Employer´s unemployment insurance premium 1700 x 0.8% = 13.60 euros
- Withheld income tax (1700–27.20) x 20% + 800 x 0 = 334.56 euros
Net payment of 2138.24 euros (2500–27.20-334.56) is made to Pavel´s bank account.
DECLARATION IN ANNEX 2 OF FORM TSD
|
Payment recipient |
Payment |
A1/E101 country |
|||
|
personal ID code in Estonia |
name or first name and surname |
country |
type |
amount |
|
|
2000 |
2010 |
2020 |
2030 |
2040 |
2060 |
|
33876543210 |
Pavel |
PL |
120 |
1700 |
|
|
33876543210 |
Pavel |
PL |
197 |
800 |
|
|
Amount subject to social tax |
Social tax |
Payment subject to unemployment insurance premium |
Unemployment insurance premium |
Unemployment insurance premium withheld |
|
2070 |
2110 |
2120 |
2130 |
2140 |
|
1700 |
561 |
1700 |
27.20 |
13.60 |
|
Amount subject to income tax |
Tax exemption |
Income tax rate |
Amount of income tax withheld |
|
|
type |
amount |
|||
|
2150 |
2154 |
2155 |
2160 |
2170 |
|
1700 |
20 |
334.56 |
||
|
800 |
0 |
0 |
||
Last updated: 25.02.2022
Last updated: 02.01.2024