Astro Baltics / All news / Changes in TSD Reporting: What Do They Mean for NOOM Users?

Changes in TSD Reporting: What Do They Mean for NOOM Users?

On 1 October 2026, a new procedure for submitting TSD declarations came into effect. The data-driven reporting initiative introduced by the Estonian Tax and Customs Board (ETCB) has brought significant changes to the reporting of data previously submitted in TSD Annexes 1 and 2. Going forward, payment data must be submitted in a format compliant with the XBRL GL standard.

In NOOM software, we have completed the necessary preparations to ensure that our customers’ transition to the new reporting model is as smooth as possible. Let’s take a closer look at what has changed, what NOOM users need to consider, and what new capabilities are being introduced.

What Has Changed in TSD Reporting?

Instead of the traditional declaration-based approach, reporting is increasingly moving towards the submission of underlying transaction data. This means that payroll and employment-related information can now be transferred directly from ERP systems in a standardized format.

Key changes:

  1. TSD Annexes 1 and 2 have been replaced by a unified payment report. This report includes data for both residents and non-residents, including payments and refunds.
  2. A new file format has been introduced. Users can now upload an XML file compliant with the XBRL GL standard to the e-MTA environment. The previous XML format is no longer valid.
  3. The TSD submission deadline remains unchanged. Declarations must still be submitted by the 10th day of each month.
  4. Annexes 3-8 continue to be submitted using the existing process.
  5. Corrections to previous reporting periods continue to be made using the existing declaration format.

The new reporting procedure applies to the October 2026 tax period. Data related to all payments made during October must be submitted no later than 10 November 2026.

What Do These Changes Mean for NOOM Users?

NOOM is introducing new functionality to support data-driven reporting and help customers adapt to the new requirements.

Starting from 12 October 2026, we will begin installing the packages required to support the new data-driven TSD reporting process. This allows customers to submit their September declarations using the existing format while preparing for October payroll reporting with the new solution.

After the required packages have been installed, users will be able to:

  1. Generate an XML data file from NOOM that complies with the XBRL GL standard.
  2. Upload the generated data file to the e-MTA environment.
  3. Continue preparing reporting data in NOOM without requiring a separate technical solution for creating the new file format.

Important: Data submission is not yet automated. Users must select the relevant reporting period in NOOM, generate the new declaration, and upload the file manually to the e-MTA environment.

Pay Attention to Payment Type Codes

With the new reporting model now in effect, payment type codes have also changed. Since October, several previously used codes have been discontinued, including special codes related to employees holding an A1 certificate.

For example, employment contract payments previously reported using codes 10, 11, and 12 are now all reported using the unified code 10.

We recommend reviewing the following:

  1. Data related to non-resident employees.
  2. Settings related to employees holding A1 certificates.
  3. Data related to employees working abroad.
  4. Rules and configurations associated with payment types.

The ETCB now validates transaction data more thoroughly than before. Checks include pension-related data, unemployment insurance contributions, funded pension obligations, residency information, social tax data, and other conditions arising from applicable legislation.

As a result, potential issues may be identified already during the declaration submission process. It is therefore essential to ensure that employee data and related settings are accurate and up to date.

The Next Step: Automatic Data Transfer to the ETCB

The new XBRL GL file format is the first step towards data-driven reporting. The next major milestone on NOOM’s development roadmap is direct transmission of data to the ETCB through the X-Road machine-to-machine interface.

The planned functionality will enable:

  1. Submission of new transactions.
  2. Modification of existing transactions.
  3. Cancellation of transactions.

The machine-to-machine interface is planned for release during the second half of Q4 2026. We will provide separate updates regarding availability.

When using the interface, it is important to note that any transaction update requires the submission of the complete revised transaction. Transaction cancellation is final and cannot be reversed. To modify an already approved declaration, the declaration must first be reopened for editing in the e-MTA environment.

The purpose of the machine-to-machine interface is to enable data exchange without manual file uploads. NOOM users will not need to create or maintain a separate technical integration with the ETCB.

Future Changes Will Also Affect Other Reports

Data-driven reporting extends beyond TSD. Starting in 2027, the same principles are planned to be applied to the VAT Return (KMD) and The Employment Register (TÖR).

In addition, integrations for reports submitted to Statistics Estonia are planned, including:

  1. Wages and Labour
  2. Gross Hourly Earnings of Male and Female Employees in October
  3. Structure of Earnings

By the end of 2026, the ETCB also plans to introduce additional services that will allow businesses to:

  1. Retrieve payment data
  2. Check TSD submission statuses
  3. Review aggregated tax amounts
  4. Compare ERP system data with information held by the ETCB

These developments provide the foundation for increasingly automated reporting and data exchange.

What Should You Do Now?

To ensure a smooth transition to the new TSD reporting process, we recommend:

  1. Updating NOOM to the latest software version.
  2. Scheduling the installation of the required packages with your dedicated project manager.
  3. Reviewing employee data and settings, with particular attention to non-residents, A1 certificate holders, and employees working abroad.
  4. Taking the new file format into account when reporting all October 2026 payroll payments.
  5. Following future NOOM announcements regarding the machine-to-machine interface and related pricing.

Please also remember that zero declarations must continue to be submitted through the e-MTA environment, and corrections to approved declarations must be made in e-MTA.

Changes to Licensing Fees

The introduction of new functionality requires additional development work and will therefore result in changes to the licensing fees applied to NOOM users.

The related proposal includes both October implementation services and licensing fee adjustments. The revised licensing fees will take effect from 1 December 2026. If the machine-to-machine integration is implemented in December 2026, the new licensing fees will instead take effect from 1 January 2027.

The price of NOOM workstation licences will remain unchanged.

Preparing for the Future Together

Data-driven reporting represents an important step in the digitalisation of business reporting processes. The new approach helps standardise data submission, reduce manual work, and create the foundation for more automated information exchange.

Our goal is to ensure that the transition to the new TSD reporting model is as smooth as possible for NOOM users. The required functionality is already available, and we continue to develop additional capabilities that will enable even more automated data exchange with the ETCB in the future.

To use the new functionality, customers must update NOOM to the latest version and install the required database packages.

To arrange the installation of the required packages, please contact your dedicated project manager, call +372 628 0000, or email info@astrobaltics.eu.

Astro Baltics
Guide to the Future
astrobaltics.eu