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.
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:
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.
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:
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.
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:
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 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:
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.
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:
By the end of 2026, the ETCB also plans to introduce additional services that will allow businesses to:
These developments provide the foundation for increasingly automated reporting and data exchange.
To ensure a smooth transition to the new TSD reporting process, we recommend:
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.
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.
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.
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