Submission of declaration form TSD

Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD) is submitted by the 10th day of the month following the month the payment was made. The declaration includes a summary form and annexes.

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.

Handbook “Submission of declaration form TSD”

Access permissions required for submitting TSD data and confirming the declaration

The relevant access permissions are required to view, submit, amend, and cancel payment data and TSD Annexes 3–8 and INF 1, as well as to confirm the TSD. The required access permission and the method of granting it depend on the action to be performed and on whether the data is submitted in the e-MTA e-services environment or via X-tee.

‘Payment data’ refers to the data that has so far been reported in Annexes 1 and 2 of form TSD, as well as the data of the ESD.

The following three sub-sections describe the access permissions required, categorised by the data submission channel and the action to be performed.


Detailed instructions

Last updated on 30.09.2026

Last updated: 08.10.2026

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