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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Access permissions required to confirm the TSD
If the user has the accountant’s package or package for person's representative, they already have the access permission required to confirm the TSD and do not need to take any further action.
If the user does not have the accountant’s package or package for person's representative, they must have the permission “Submitting the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)”. The permission allows the user to confirm this declaration.
The TSD is confirmed as a whole, including all annexes. Individual sections of the TSD or annexes cannot be confirmed separately.
The table below explains which access permissions are required and which conditions must be taken into account when confirming a TSD in the e-MTA e-services environment or via X-tee.
| Method of confirmation | Required access permission |
|---|---|
Confirming the TSD using the accountant’s package or package for person's representative | The package includes the access permissions required to confirm the TSD. The user does not need to take any further action. |
| Confirming the TSD in e-MTA | If the user does not have the accountant's package or package for person's representative, they must have the separate permission “Submitting the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)”. |
Confirming the TSD via X-tee | The confirmation input must be an ASiC-E container bearing a digital signature. The person who has signed the input must have the accountant’s package or package for person's representative, or the access permission “Submitting the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)”. |
NB! The X-tee permission “Submitting payment data via X-tee” allows the TSD confirmation input to be submitted via X-tee but access permission to confirm the TSD is also required. The person who has signed the TSD confirmation input must have the accountant’s package or package for person's representative, or the access permission “Submitting the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)”.
Last updated on 30.09.2026
Last updated: 08.10.2026