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”

TSD lisa 4 parandamine

  • Andmete parandamine, muutmine ja täiendamine toimub selle kuu TSD lisa 4 deklaratsioonil, kus parandatavat summat esmakordselt kajastati, s.t selle kuu kohta esitatakse uus deklaratsioon õigete andmetega.
  • Paranduste tegemiseks ei ole võimalik näidata muutmist vajavatel koodidel miinusmärgiga summat või teha vahearvestusi.
  • Deklaratsioone on võimalik parandada nii paberil kui ka elektroonselt esitada kuni kolm aastat tagasiulatuvalt.
  • Kui andmed parandatakse pabervormil, siis kirjutatakse deklaratsiooni nurgale märkus „parandus".
  • TSD lisa 4 esitatakse alati koos vormiga TSD.

Viimati uuendatud 01.10.2021

Last updated: 25.06.2026

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