12. December 2022

  • Whole day

Income tax, social tax, unemployment insurance premiums and funded pension payments...

have to be declared (form TSD Annex 1 and Annex 2) and transferred to the Estonian Tax and Customs Board.

Resident legal person, state or local government authority, sole proprietor, employer who is a natural person, or non-resident with a permanent establishment or operating as an employer in Estonia, who makes taxable payments to a natural person or non-resident.