EMTA (Estonian Tax and Customs Board) is the central portal of the Estonian tax authority through which all companies file their returns. 4b2b is connected to EMTA X-Road services: KMD (monthly VAT), TSD (monthly payroll and income tax), TDD (annual report), all populated automatically from accounting data.
Every month we have to fill KMD and TSD by hand — it takes 4-5 hours.
Automated filling: KMD is populated directly from sales invoices (VAT) and purchase invoices (input VAT). TSD is populated from payroll. Filing only requires validation + ID-card signature. Time: 5 minutes.
An employee's salary changed mid-month — how to compute in TSD?
TSD form Part A line 1 (Salary) prorates by days worked. Social tax (33 %), unemployment insurance (0.8 % employer + 1.6 % employee), pension contribution (2 % Pillar II) are posted automatically to the relevant lines.
Annual report filing is January-February — how to prepare TDD?
TDD (annual report) is generated directly from accounting data: balance sheet (form B), profit and loss (form K), cash flow (form R), equity changes. XBRL format to the e-Business Register portal, by 30 June.
The entire 4b2b ecosystem is built for the Estonian market — from e-Residency through EMTA and X-Road to ID-card / Smart-ID signatures.
