Toutes les échéances que nous suivons pour Estonia TSD (income and social tax declaration). Chaque entrée renvoie à la source officielle et explique qui est concerné et que faire.
2 échéances suivies. Les dates sont les dates d'application juridiquement contraignantes.
Prochaine échéance : 10 novembre 2026puis 10 décembre 2026, 10 janvier 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.