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 to use X-tee services

If the client is already using X-tee and has granted a security server service provider an X-tee authorisation in the e-services environment e-MTA with the machine-to-machine interface authorisation package (KMD, TÖR, TSD) (XT_MM; hereinafter machine-to-machine interface package), the access permission “Submitting payment data via X-tee”, which is required to use X-tee services for data-based TSD, is added to the package automatically.

If the client continues to use the same security server service provider, they do not need to grant a new authorisation.

When using X-tee for the first time, the client must first grant the security server service provider an X-tee authorisation in e-MTA, which can be granted either as the separate permission “Submitting payment data via X-tee” or as part of the machine-to-machine interface package.

The table below provides an overview of X-tee usage scenarios and the required access permissions and actions.

X-tee usage scenarioRequired access permission

The client has a valid machine-to-machine interface authorisation package and continues to use the same security server service provider

Permissions for using X-tee services for data-based TSD are automatically added to the package. No new authorisation is required.
The client has a valid machine-to-machine interface package (KMD, TÖR, TSD) and wishes to use a new security server service providerThe client must grant the new security server service provider an X-tee authorisation in e-MTA and select the machine-to-machine interface package for this purpose. The package already includes the access permission “Submitting payment data via X-tee”, so there is no need to grant this separately. 
The client uses X-tee for the first time and grants the security server service provider permission to use only the X-tee service for data-based TSDThe client must grant the security server service provider an X-tee authorisation in e-MTA as the separate permission “Submitting payment data via X-tee”.
The client uses X-tee for the first time and grants X-tee access permissions as a package
 
The client must grant the security server service provider an X-tee authorisation in e-MTA as part of the machine-to-machine interface package. The package also includes the access permission “Submitting payment data via X-tee”.

Clients using Andmesild as their security server service provider must also grant Andmesild an X-tee authorisation in e-MTA with the access permission “Submitting payment data via X-tee”.

Last updated on 30.09.2026

Last updated: 08.10.2026

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