Guides · EMTA GUIDE

EMTA portal — filing TSD, KMD, TDD

EMTA (Estonian Tax and Customs Board) is Estonia's most-used e-service — 95 % of returns are filed online at emta.ee. In this guide we look at the three main forms: TSD (monthly payroll and income tax), KMD (monthly VAT), TDD (annual report), and X-Road API services to integrate third parties (accounting software).

01

TSD — monthly payroll and income tax form

TSD (Income and Social Tax Declaration) is filed every month by the 10th. It contains three main parts: Part A (salaries, dividends, options — all by personal code), Part B (social tax, unemployment insurance), Part C (mandatory funded pension contributions, Pillar II). Social tax: 33 % of gross salary, sometimes in lump sum (no split). Employer unemployment insurance: 0.8 %, employee: 1.6 % (withholding). Pension contribution: 2 % (Pillar II) automatic if employee born ≥ 1983, voluntary for older.

02

KMD — monthly VAT form

KMD (VAT Declaration) is filed every month by the 20th (from 2026 only monthly, previously quarterly allowed). Form composition: line 1 (turnover 22 %), line 2 (turnover 9 %), line 3 (turnover 0 % — EU B2B and export), line 5 (input VAT), line 6 (VAT payable = line 1+2 - line 5). VIES (intra-EU sales summary) is filed alongside KMD if there are EU B2B sales. Net amount to pay: 22 % - 5 = payable or refundable.

03

TDD — annual report in the e-Business Register

TDD (Activity Report Declaration) is the annual report filed in the e-Business Register portal (not EMTA) within 6 months of fiscal year-end (calendar-year company: by 30 June). Composition: balance sheet (form B), profit and loss (form K), cash flow (form R), equity changes report, notes (explanations). Format: XBRL (eXtensible Business Reporting Language). Audit requirement: if turnover >€4M OR balance sheet total >€2M OR employees >50 (2 of these criteria must be met).

04

X-Road API services — automated integration

EMTA offers X-Road API services for accounting software integration. Software can submit KMD, TSD, TDD forms automatically without user intervention (software signs the form with its certificate, EMTA accepts it like an ID-card signature). 4b2b is integrated with both TSD and KMD filing services: user clicks "Submit to EMTA", the form goes to EMTA in 5 seconds, and the amount payable or refundable balance comes back automatically.

Modules involved

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