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TSD returns

TSD declaration for Estonian companies, due by the 10th of each month: built automatically from payroll runs and dividends, with XML export for e-MTA upload.

The TSD (tulu- ja sotsiaalmaksu, kohustusliku kogumispensioni makse ja töötuskindlustusmakse deklaratsioon — mercifully abbreviated) is the monthly declaration of income tax, social tax, funded pension and unemployment insurance contributions. It goes to EMTA, the Estonian Tax and Customs Board, by the 10th of the month following payment, and the tax itself is due the same day.

If your company paid anyone in a month — salary, board fee or dividend — a TSD follows. Arvello prepares it for you.

How Arvello builds the return

TSD returns are generated automatically when you approve payroll runs or dividend distributions — there's nothing to fill in by hand. Each return covers one calendar month and appears under Payroll & Dividends → TSD Returns with its due date and total tax payable.

Two annexes carry the detail:

  • Annex 1 — payments to resident natural persons: one row per payment with the person's ID code, a payment type code (salary, board fee, bonus, holiday pay), gross amount, basic exemption applied, income tax, social tax, unemployment insurance and funded pension.
  • Annex 7 — dividends: each recipient's ID code (or registry code for corporate shareholders), net amount and ownership percentage, plus the corporate income tax on the distribution.

The summary totals everything into one figure: the grand total to pay EMTA.

📝Timing follows the payment date

The TSD is cash-based: payments are declared in the month they're actually paid, not the month they relate to. December wages paid in January go on the January TSD, due by 10 February — and January's tax rates apply.

Reviewing before filing

Open the return and check the summary against your payroll run and any dividend distribution for the month — the figures come straight from what you approved, so a mismatch usually means a run or dividend is still sitting in draft. A return moves through draft → ready → submitted, with accepted or rejected recorded once EMTA has processed it.

Filing the return

Arvello prepares the TSD as a file for you to upload to e-MTA, EMTA's online self-service portal:

1

Download the file

On the return's page, use Download XML (the full return) or Download CSV (Annex 1 data).

Upload in e-MTA

Click Open e-MTA TSD Submission, then in e-MTA go to TSD → your period → Upload file and upload what you downloaded.

Mark as submitted

Back in Arvello, click Mark as Submitted and optionally record the EMTA reference number, so your records show when and how it was filed.

Pay the tax

Pay the grand total to EMTA by the 10th — the same deadline as the declaration.

The upload-and-mark-submitted rhythm is the same one used for VAT returns — see Submitting to EMTA. The e-MTA authorisation described there covers both: when you grant Arvello machine-to-machine access, the permission set includes TSD data alongside VAT, ready for when direct submission from Arvello becomes available.

⚠️Disclaimer

For informational purposes only. Not tax advice. Consult a qualified advisor.