Submission of income and social tax return (TSD) in the e-services environment e-MTA.
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Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension -
Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums -
Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax
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Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution -
Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and credit institution's advance income tax on profit -
Disclosure of recipients of dividends and payments of equity
Tax returns of 2023–2024
Tax returns of 2024
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Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension -
Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums -
Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax -
Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution -
Fringe benefits
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Gifts, donations and entertainment expenses -
Expenses unrelated to business and statutory activities and other disbursements and amount giving rise to mismatch in tax outcome -
Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and credit institution's advance income tax on profit -
Income received from international carriage of goods and passengers by sea -
Disclosure of recipients of dividends, payments of equity
Tax returns of 2023
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Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension -
Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums -
Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax -
Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution -
Fringe benefits
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Gifts, donations and entertainment expenses -
Expenses unrelated to business and statutory activities and other disbursements and amount giving rise to mismatch in tax outcome -
Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and credit institution's advance income tax on profit -
Income received from international carriage of goods and passengers by sea -
Disclosure of recipients of dividends, payments of equity
NB: For filling out forms on Mac OS X, please use the free downloadable latest version of Adobe Acrobat Reader (it is recommended to select the Reader DC version). Otherwise, the content of the form is not visible to the recipient.
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Certificate for payments made to a non-resident, amounts of taxes withheld and calculated (fillable)
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Certificate for payments made to a non-resident, amounts of taxes withheld and calculated (fillable)
Last updated: 21.01.2026
