EstoniaRiigi Teataja
Estonia reshapes TSD declaration forms for payments reporting
The TSD payments section is re-specified from resident-only to payments to persons, and the separate annex for non-resident and investment-fund payments is deleted.
By Taxxa AI OyPublished 5 October 2026
The finance minister's regulation approving the forms of the declarations and certificates arising from the Income Tax Act, the Social Tax Act, the Funded Pensions Act and the Unemployment Insurance Act — including the monthly TSD declaration on income tax, social tax, funded pension payments and unemployment insurance premiums — has been amended in its section 1 list of approved formsRiigiteataja.
Item 2 of the list previously approved form TSD lisa 1Riigiteataja, titled for payments to resident natural persons with withheld income tax, compulsory funded pension payments, unemployment insurance premiums, calculated social tax and the employer's unemployment insurance premium
Riigiteataja (annex 2 to the regulation). Item 2 now approves instead the "Väljamaksed" (Payments) section of form TSD, titled for payments to persons generally — "Isikutele tehtud väljamaksed" — with the same set of withheld and calculated taxes and payments
Riigiteataja (still annex 2).
Item 3 of the list, which approved form TSD lisa 2Riigiteataja for payments to non-resident natural and legal persons with withheld income tax and related premiums, and for payments to public limited-company funds (aktsiaseltsifondid) or contractual investment funds with withheld income tax
Riigiteataja (annex 3), has been deleted entirely; the item is now empty
Riigiteataja.
The remaining list is otherwise unchanged: form TSD itself (annex 1), lisa 3 on profits taken out of a non-resident company's permanent establishment and advance corporate income tax of credit institutions, lisa 4 on fringe benefits, lisa 5 on gifts, donations and reception costs, lisa 6 on non-business expenses and other payments, lisa 7 on dividends and other profit distributions, lisa 8 on international maritime transport income, the ESD declaration, the TSM, TSM MR and TSM LIF certificates and the INF and TD forms all stand as before. The EMTA guidance on completing the TSD declaration continues to describe lisa 1 as the place for payments to resident natural persons and lisa 2 as the place for payments to non-residents and to aktsiaseltsifondid or contractual investment funds, so filers facing the renamed item 2 and the deleted item 3 should follow the amended regulation's form list and the tax authority's current filing instructions.
Legal basis: the regulation on approving the declaration and certificate forms arising from the tulumaksuseadus, sotsiaalmaksuseadus, kogumispensionide seadus and töötuskindlustuse seadus, adopted under the cited sections of those four Acts.
Check the amended forms list and the tax authoritys current filing instructions before your next TSD submission, especially for payments to non-residents and investment funds.