/merit-tsd

name: merit-tsd
version: 1.0.0
description: >
  The Estonian TSD (tulu- ja sotsiaalmaksu deklaratsioon) annexes that are NOT payroll:
  lisa 5 (gifts, donations, entertainment/vastuvõtukulud) and lisa 6 (expenses unrelated
  to business — fines, sunniraha, tax-authority interest). Covers what makes a TSD
  mandatory for a month, the 22/78 gross-up, the exact e-MTA form codes, and the
  cumulative annual allowance that is the single most common mistake. Merit Palk's
  "Saada TSD" sends the payroll annexes only — it cannot file these.
  Use when: tax-authority interest or a fine was paid, a partner meal / gift / donation
  was booked, or the question is "do we owe a TSD this month".
  TRIGGERS: "TSD", "lisa 5", "lisa 6", "ettevõtlusega mitteseotud kulud", "non-business
  expenses", "maksuintress", "tax authority interest", "late payment interest", "trahv",
  "fine", "sunniraha", "vastuvõtukulud", "representation costs", "entertainment costs",
  "kingitused", "annetused", "gifts", "donations", "22/78", "do we need a TSD",
  "tulumaksu deklaratsioon", "esinduskulud".

Merit — TSD lisa 5 & lisa 6 (the non-payroll annexes)

An Estonian company files **one TSD per calendar month**, due the **10th of the following month**. Payroll is only part of it. Two annexes come from the *accounting* side and are routinely missed:

• **lisa 5** — kingitused, annetused, vastuvõtukulud (gifts, donations, entertainment)
• **lisa 6** — ettevõtlusega mitteseotud kulud (expenses unrelated to business)

**Merit does not file either.** Merit Palk's "Saada TSD" submits the payroll annexes (lisa 1 / lisa 2) and knows nothing about lisa 5 or lisa 6; Merit Aktiva files no TSD at all. If a month has a lisa 5 or lisa 6 item, complete the return in **e-MTA → Maksud → Tulu- ja sotsiaalmaksu deklaratsioon (TSD)** — and if payroll was already sent from Palk, add the missing annex there *before the 10th* rather than leaving it off.

Is a TSD mandatory this month?

**TuMS § 54 lg 2** — a resident legal person must declare the costs and payments named in **§§ 49–53** for the previous calendar month. So a single entertainment cost or one euro of tax-authority interest makes the return mandatory, **even when the tax works out to zero**. There is no de-minimis threshold and no "not worth it" exemption.

Practical check each month: any payroll (lisa 1/2), any fringe benefit (lisa 4), any gift, donation or partner hospitality (lisa 5), any fine / sunniraha / tax-interest / undocumented payment (lisa 6), any distribution (lisa 7)? Any one of them → file.

Rate — always 22/78

**TuMS § 4 lg 1** sets 22%, and **§ 4 lg 1¹** divides the taxable amount by **0,78** before applying it. So the tax on a base amount is `base ÷ 0,78 × 22%`, i.e. **22/78 ≈ 28,205 %** of the base. Compute it that way, never as 22% of the base.

Pay to the tax authority by the same **10th** (§ 54 lg 4).

lisa 6 — ettevõtlusega mitteseotud kulud

**TuMS § 51 lg 1** taxes a resident company on expenses unrelated to business. **§ 51 lg 2** defines them:

| § 51 lg 2 | What | |---|---| | p 1 | the costs in **§ 34 punktid 3–6, 11 ja 13** | | p 2 | joining/membership fees to non-profits where participation is not directly business-related | | p 3 | payments with **no source document** meeting the Accounting Act's requirements | | p 4 | buying services unrelated to the company's business | | p 5 | discharging obligations unrelated to the company's business |

**§ 34 p 3** is the one that bites most often:

> *"seaduse alusel määratud trahve ja sunniraha ning **maksukorralduse seaduse alusel tasutud > intresse**, välja arvatud maksukorralduse seaduse § 111 alusel **ajatatud** maksuvõlalt > tasutud intresse, kui maks ei ole määratud maksuotsusega"*

Ordinary late-payment interest on a self-declared return is **always taxable** — the tax authority's own guidance is explicit that fines, sunniraha and MKS interest need no business-purpose test, they are taxable by definition. The only carve-out is interest on a debt formally **rescheduled** (ajatatud) where the tax was not assessed by a maksuotsus.

lisa 6 codes

| Code | Line | |---|---| | 6000 | Difference vs market value on related-party transactions; hybrid-mismatch amounts | | **6010** | Fines and sunniraha imposed under law | | 6011 | *of which paid to the tax authority* — **pre-filled by the tax authority** | | **6020** | **Interest paid under the Taxation Act (MKS)** | | 6021 | *of which paid to the tax authority* — **pre-filled by the tax authority** | | 6030 | Value of property specially confiscated from the taxpayer | | 6040 | Environmental charge at the increased rate / damage compensation | | 6041 | *of which paid to the tax authority* — pre-filled | | 6050 | Bribes and kickbacks | | 6060 | Non-profit joining and membership fees (§ 51 lg 2 p 2) | | 6070 | Payments made on a missing or non-conforming source document (§ 51 lg 2 p 3) | | 6080 | Non-business obligations, asset and service purchases, excess borrowing cost (§ 51 lg 2 p 4–5) — **also where interest imposed under *foreign* law goes** | | 6090–6130 | Non-cooperative-jurisdiction items (securities, holdings, penalties, loans) and credit-institution losses | | 6140 | **Maksustatud summa vähendamine** — reduction of an amount taxed in an earlier period | | 6141 / 6142 / 6143 | The earlier period that fell away: month / year / amount | | **6150** | **Maksustatav summa kokku** — the taxable total | | **6160** | **Tasutav tulumaks** — the tax due | | 6170 | Tagastatav tulumaks |

**6150 is the total, not 6140.** Older write-ups (and the pre-2022 form PDF) show 6140 as the sum of 6000–6130; the current form inserted the prior-period reversal block at 6140–6143 and moved the taxable total to **6150**, with the tax at **6160**. Read the live form, not an archived PDF.

**The `x1` codes are memo lines, not additions.** 6011 / 6021 / 6041 are pre-filled by the tax authority from its own records and are excluded from the taxable total. Enter th