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 use e-MTA
If the user has the accountant’s package or package for natural or legal person's (hereinafter person’s) representative, they do not need to take any further action to use the new solution. These packages automatically include access permissions that allow the user to view, add, amend, and cancel payment data. In addition, the packages allow users to view, submit, amend, and cancel TSD Annexes 3–8 and INF 1, and to confirm the TSD as a whole.
If the user does not have the accountant’s package or package for person's representative, they must be granted the access permissions necessary to carry out their tasks.
Access permissions “Viewing payment data” and “Viewing the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)” can only be granted as separate access permissions.
The table below explains which access permissions are required and which conditions must be taken into account when submitting TSD data in the e-MTA e-services environment.
| Activity | Required access permission |
|---|---|
Viewing, adding, amending, and cancelling payments using the accountant’s package or package for person's representative | The package includes the necessary permissions. The user does not need to take any further action |
Viewing, adding, amending, and cancelling TSD Annexes 3–8 and INF 1 using the accountant’s package or package for person's representative | The package includes the necessary permissions. The user does not need to take any further action |
Viewing payments. Data cannot be submitted, amended, or cancelled. This permission is suitable, for example, for an auditor. | The user must have the separate permission “Viewing payment data”. |
Viewing, adding, amending, and cancelling payments | If the user does not have the accountant’s package or package for person's representative, they must have the separate permission “Submitting payment data” or “Submitting payment data as a representative of a legal person”. |
Uploading an XBRL-GL or CSV file in the e-MTA payments view | If the user does not have the accountant’s package or package for person's representative, they must have the separate permission “Submitting payment data” or “Submitting payment data as a representative of a legal person”. |
Viewing TSD Annexes 3–8 and INF 1 | The user must have the separate permission “Viewing the declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD)”. |
Viewing, adding, amending, and cancelling TSD Annexes 3–8 and INF 1 | 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)” |
Last updated on 30.09.2026
Last updated: 08.10.2026