Uwaga do daty: 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.
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From 1 October 2026 the Estonian Tax and Customs Board (EMTA) changes how the wage data in TSD Annexes 1 and 2 is submitted: the submission principles, the file format and the declaration view in e-MTA. Wage data can be sent straight from accounting software over a machine-to-machine interface, file upload moves to a new XML format based on XBRL GL, and the format used until now stops being accepted. Annexes 3-8 are unaffected and the monthly deadline does not move: TSD is still due by the 10th of the following month.
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.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory · Dotyczy, jeśli: Zatrudniamy pracowników
Ask your accounting-software vendor when their product will support the XBRL GL file format and the machine-to-machine channel, and make the switch before the October filing. If you generate the upload file yourself, stop producing the current XML format - it is no longer valid; uploading Annexes 1 and 2 and form INF 1 from a CSV file stays available as a transitional option until the end of 2027. Nothing changes for Annexes 3-8.
Ostatnia weryfikacja: 21 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.
Najbliższy termin: 10 października 2026potem 10 listopada 2026, 10 grudnia 2026
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.