Alle Fristen, die wir zu Estonia TSD (income and social tax declaration) erfassen. Jeder Eintrag verlinkt auf die offizielle Quelle und erklärt, wer betroffen ist und was zu tun ist.
2 Fristen erfasst. Die Termine sind die rechtlich verbindlichen Geltungsbeginne.
Nächster Termin: 10. November 2026danach 10. Dezember 2026, 10. Januar 2027
Every Estonia-registered company that pays salary, board member remuneration or other reportable employment income in a given month (including a single-person OÜ paying its own board member fee); no TSD is due for a month with no such payments.
Part of EMTA's move to transaction-based reporting: TSD wage data on 1 October 2026, a new VAT return (KMD) from 1 April 2027, and the employment register (TÖR) during 2027. Only the TSD step falls on this date.
Every Estonia-registered employer that files form TSD, and their accountants - in practice whoever submits Annexes 1 or 2 by uploading a file or through an accounting-software interface. Companies that type the data into e-MTA by hand are not forced to change: manual entry stays available, in a single wage-payments view that replaces the present Annex 1 and Annex 2 screens.