What is a TSD payment data file?

TSD is the Estonian declaration of income and social tax, funded pension contributions and unemployment insurance premiums, filed with the Estonian Tax and Customs Board (EMTA, Maksu- ja Tolliamet) by the 10th of each month. From the October 2026 tax period on, payers send EMTA their payment data in an XBRL GL XML file, from accounting software or uploaded in e-MTA, and EMTA builds the declaration from it. EMTA checks each file against its schemas and over a hundred business rules, and a file with errors is rejected, left out of the totals or blocks confirming the declaration.

Tool description

This tool runs those checks before you upload the file. Paste the XML or upload it, and it checks:

  • the structure against EMTA's own versions of the XBRL GL schemas: the order and number of elements, contexts and units, and amounts with two decimals
  • the payer and the tax period, which must be a calendar month from October 2026 on
  • each payment's data: a unique ID, the operation type, the payment type and the section it belongs in, the payee's code with its check digit, country roles and A1 certificates, and the dates
  • the taxes: social tax, unemployment insurance, funded pension and income tax recalculated with EMTA's formulas and the 2026 rates, whether the payment type has them at all, and the monthly limits of each payee's basic exemption and social tax adjustments

Each issue names the payment it's about and EMTA's code for the rule, such as KR_TM_4. Its category follows EMTA's: Rejected means EMTA doesn't save the file or the payment, Not counted means the payment is saved but its taxes stay out of the declaration's totals, Error means the declaration can't be confirmed until it's fixed, and a warning doesn't block anything. Checks of the format that EMTA doesn't number, like a tax that's missing from a payment, have no code.

Under the issues are the totals EMTA would add to the TSD from the file: the payments it would count and their social tax, income tax, funded pension and unemployment insurance.

Some of EMTA's rules need its registers: whether the payee exists, their residency, pension status, second pillar rate and A1 certificate, or whether the declaration was already confirmed. EMTA checks those after the upload. A file in the TSD XML format used up to September 2026 is recognized as such. The file stays in your browser.

Features

  • Structure check against EMTA's XBRL GL schemas for the TSD
  • Over 90 of EMTA's business rules, with their codes and categories
  • Taxes recalculated with EMTA's formulas and the 2026 rates
  • Check digits of personal and registry codes, pension age and monthly limits
  • Totals EMTA would add to the declaration
  • Paste the XML or upload the file