September TSD is due on 12 October
TSD is normally due on the 10th day of the month after payment. In October 2026, that date falls on a Saturday, moving the filing deadline to Monday, 12 October 2026.
Although the new reporting process took effect on 1 October, September payment data must still be reported through the previous e-MTA solution. Employers do not need to switch software simply to file September’s return.
The first new-format TSD is due on 10 November
The new data-based system first applies to payments actually made during October 2026. The associated declaration is due 10 November 2026.
TSD follows the month of payment, not the month in which the salary was earned. A September salary paid on 5 October belongs on the October declaration.
Key transition dates
| Date | What happens |
|---|---|
| 1 October 2026 | Data-based TSD comes into effect |
| 12 October 2026 | September TSD follows the previous arrangements |
| 10 November 2026 | First October TSD under the new arrangements |
| 31 December 2027 | End of the announced CSV transition period |
What has changed since 1 October?
Under andmepõhine TSD, businesses can transmit underlying payment information from compatible payroll or accounting software to MTA. The main changes concern data previously included in TSD Annexes 1 and 2.
MTA processes the records and generates the declaration for the accountant to review and confirm. The business initiates the transfer, and the new interface does not grant MTA unrestricted access to its accounting software.
Can TSD still be filed manually?
Yes. Businesses can still enter payment information directly in e-MTA. Direct submission from accounting software is an option, not a requirement to purchase new software.
This is particularly relevant to smaller businesses. Accountants who continue with manual filing should nevertheless familiarise themselves with the updated e-MTA interface.
New XML requirements and a temporary CSV option
For information previously reported in TSD Annexes 1 and 2, the new XML format follows the XBRL GL standard. The former XML format is no longer used for these records.
MTA continues to support uploads in the previous CSV format until the end of 2027. Reporting arrangements for Annexes 3–8 remain unchanged at this stage. Businesses selecting software should consider long-term standards support.
What is different in e-MTA?
The information formerly handled through separate Annexes 1 and 2 is managed in a consolidated payment-data view. Accountants can check processing results, correct records and enter information manually.
Transmitting data is not the same as confirming a declaration. Always check the processing status and ensure the TSD has been properly confirmed.
Which software providers support the new system?
MTA publishes an evolving list of compatible products, including Merit Palk, Directo, SimplBooks, SmartAccounts, Excellent Books, Odoo, Taavi Tarkvara and Account Studio.
Employers should ask their software provider whether the required functionality is included in their current plan or requires an additional module.
Review filing and confirmation permissions
Access rights to view, transmit, edit and cancel payment records or confirm the declaration may differ. This matters especially for accountancy firms acting for multiple businesses.
Check authorisations before the November deadline, including the right to confirm the declaration itself.
MTA’s updated video guides
Updated on 7 October, MTA’s guides cover XML and CSV uploads, manual entry, correcting errors, non-resident payments, refunds and the revised reporting interface.
They are useful even for employers who do not yet submit directly from their payroll software.
An accountant’s checklist before 10 November
- Ask whether your payroll software supports data-based TSD.
- Verify e-MTA submission and confirmation permissions.
- Review MTA’s guides and the new payment-data interface.
- Check employee records, payment categories, tax calculations and actual payment dates.
- After submission, confirm that processing succeeded and the TSD was approved.
Employee management and payroll in Arveteha
Arveteha already has working employee management and payroll calculation modules. Businesses can maintain employee information and calculate salaries within one workspace.
Work on a connection for direct submission of payroll and tax data to the Estonian Tax and Customs Board is planned to begin on 1 January 2027.
Frequently asked questions
When is September TSD due?
12 October 2026, under the previous reporting arrangements.
When is the first TSD under the new rules due?
10 November 2026, for payments made during October.
Can payment data still be entered manually?
Yes, manual entry remains available through e-MTA.
How long is the previous CSV format supported?
The announced transition period lasts until the end of 2027.
Does Arveteha already submit TSD directly to MTA?
No. Employee and payroll modules are operational; work on direct transmission is planned to begin on 1 January 2027.
Official sources
- MTA — TSD reporting rules
- MTA — Data-based reporting
- MTA — Compatible software providers
- MTA — Access rights
- MTA — XML and CSV uploads
Based on MTA guidance available on 8 October 2026. Always follow current MTA filing instructions.
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