Anmärkning om datumet: 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.
Vi mejlar dig om detta datum flyttas, skjuts upp eller om statusen ändras — inget annat. Gratis och oberoende av din företagsprofil.
En regel, en adress. Avregistrering med ett klick från varje e-post.
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi har anställda
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 If you generate the upload file yourself, stop producing the current XML format - it is no longer valid; uploading Annexes 1 and 2 and form INF 1 from a CSV file stays available as a transitional option until the end of 2027.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.
Senast verifierad 21 september 2026. Endast information, inte juridisk rådgivning.
Nästa: 10 oktober 2026sedan 10 november 2026, 10 december 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.