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A certificate on form TSM or on form TSM MR concerning the payments made and the taxes withheld and paid in 2016 will be issued at the request of the taxpayer

Wednesday, 01.02.2017

A payer in Estonia is required to issue a certificate to the taxpayer (on form TSM if the recipient is a resident natural person, or on form TSM MR if the recipient is a non-resident natural or legal person) concerning the payments made and the taxes withheld and paid during the previous calendar year, not later than by 1 February of the year following the withholding or paying of the tax or, if the taxpayer leaves work, together with the final settlement.

A sole proprietor submits form TSD and issues a certificate on form TSM only in case he or she has made concerning payments.

A certificate on form TSM or on form TSM MR is also submitted by a non-resident with a permanent establishment or operating as an employer in Estonia who makes taxable payments to a natural person or non-resident.