{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ee/emta/income-tax-return-form-a",
  "version": "1.0.0",
  "title": "Estonia Income Tax Return of a Resident Natural Person (Form A / Vorm A)",
  "description": "Vorm A / Form A, 'Residendist füüsilise isiku tuludeklaratsioon' (Income tax return of a resident natural person), the annual individual income tax return an Estonian tax resident files with the Maksu- ja Tolliamet (Estonian Tax and Customs Board, EMTA) declaring the previous calendar year's income. The 2025-tax-year edition (filed 16 February - 30 April 2026) is a genuine, current, directly downloadable, unauthenticated, bilingual (Estonian/English) PDF with no AcroForm layer (confirmed via pdfjs-dist returning zero Widget annotations across all 12 pages) but fully self-documenting numbered sections. This document models the common wage-earner case only: general personal data (Section 1.1), residential address (Section 3), contact details (Section 4), one representative domestic wage-income row from the table of income already taxed at source (Section 5.1, Part I), one representative gift/donation entry (Section 9.4) and one representative paid-training-expense entry (Section 9.6) among the return's voluntary deductions, the domestic bank account nominated for an overpayment refund (Section 11), and the closing declaration (Section 14). It deliberately does NOT model: EEA cross-border resident provisions (Section 2); wage/salary income not yet taxed at source (Section 5.1, Part II) or any of the other Section 5 income-source tables (mandatory/supplementary funded pension and PEPP contracts, unit-linked life insurance, rent/royalty income, income in an association of persons); gains from the transfer of property, including financial assets, forest cutting rights, other property, holding reductions, investment accounts, and company-merger property income (Section 6); income counted only for calculating the basic exemption (Section 7); any foreign-sourced income (Section 8); the remaining voluntary-deduction tables (unemployment insurance and mandatory funded pension contributions, supplementary funded pension/PEPP contributions, foreign social security contributions, and the training-expense transfer to a spouse) (Sections 9.1-9.3, 9.5, 10); refund to a foreign bank account (Section 12); the overpayment-use election (Section 13); and the taxpayer's-representative sub-block (Section 14.2). Every table this document does model is inherently repeatable on the live form (multiple payers, multiple gifts, multiple training-expense claims); this v1.0.0 bounds each to a single representative instance, consistent with this registry's established convention for repeating structures pending a composite/repeating-value construct (see e.g. gb/companies-house/company-incorporation-in01, ph/bir/tin-application-corporations-partnerships). GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Estonia or the Maksu- ja Tolliamet.",
  "status": "draft",
  "jurisdiction": {
    "country": "EE",
    "level": "national"
  },
  "authority": {
    "name": "Maksu- ja Tolliamet (Estonian Tax and Customs Board)",
    "abbreviation": "EMTA",
    "url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/income-tax-returns-2025"
  },
  "process": {
    "type": "filing",
    "language": "et-EE"
  },
  "source": {
    "url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-return-forms-and-instructions",
    "retrievedAt": "2026-07-08",
    "documentRef": "Vorm A / Form A, 'Residendist füüsilise isiku tuludeklaratsioon / Income tax return of a resident natural person', 2025 tax year edition (vorm_a_2025_ee_en.pdf, listed on the forms index page as 'Form A | Income tax return' under 'Tax return forms for resident natural persons') — a genuine, current PDF hosted directly on emta.ee with no login/CAPTCHA/WAF gate, 346.4 KB, 12 pages, its own printed numbered sections (1, 1.1-1.1, 2, 2.1-2.4, 3, 4, 5.1-5.5, 6.1-6.6, 7.1-7.3, 8.1-8.9, 9.1-9.6, 10, 10.1-10.3, 11-11.2, 12.1-12.6, 13, 14, 14.1-14.2) self-documenting every field's bilingual label. Filing window, tax rate, and filing-obligation criteria cross-referenced against EMTA's own 'Income tax returns for 2025' page (https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/income-tax-returns-2025), retrieved directly (HTTP 200, no login, server-rendered plain English HTML), which itself cites Tulumaksuseadus (Income Tax Act) section 43(4) (linked as riigiteataja.ee/en/eli/ee/521112023001/consolide/current#para43lg4) as the statutory basis for the filing deadline; riigiteataja.ee itself is a fully client-rendered Angular SPA that returns an identical empty shell to an unauthenticated fetch (this registry's established obstacle for that host, see ee/rik/private-limited-company-foundation and ee/ppa/passport-application), so the Act's own text was not independently re-fetched for this v1.0.0 and is cited only via EMTA's own reference to it."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-08",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-08",
    "notes": "GOV-1721: GovSchema Standard Research cycle. Opens Estonia's Taxes vertical (4th EE schema, alongside ee/ppa/e-residency-application GOV-1698, ee/rik/private-limited-company-foundation GOV-1705, and ee/ppa/passport-application GOV-1712), the issue's named top candidate. Vorm A is a genuine, current (2025 tax year), directly-downloadable, unauthenticated PDF on emta.ee with no AcroForm layer (confirmed via pdfjs-dist returning zero widget annotations across all 12 pages — a static hand-fill/print template, like pl/mf/zeznanie-pit-37) but fully self-documenting: numbered sections 1 through 14, each labeled bilingually (Estonian/English) in place. Scoped to the common wage-earner case per the issue's explicit brief, mirroring how pl/mf/zeznanie-pit-37 scoped its own PIT-37 authoring to the simple wage/pension case; excludes EEA cross-border provisions, capital gains/property transfer, foreign income, forestry income, and business-merger income. See VERIFICATION.md for the full field inventory and every disclosed judgment call."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-08"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "aasta / year",
      "type": "integer",
      "required": true,
      "description": "The calendar tax year this return declares income for. The form's own header prints two blank year fields ('...aasta kuni / year until ... aasta / year') to accommodate a taxable period shorter than a full calendar year (e.g. arrival in or departure from Estonia mid-year); this document models the common full-calendar-year case as a single value, per this registry's convention of collapsing a near-duplicate representation of the same information (see e.g. pl/mf/zeznanie-pit-37's split day/month/year date-box simplification).",
      "sourceRef": "Vorm A p.1/12, header",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "firstName",
      "label": "Eesnimi / First name",
      "type": "string",
      "required": true,
      "description": "The taxpayer's first name.",
      "sourceRef": "Vorm A p.1/12, Section 1.1",
      "classification": "pii"
    },
    {
      "name": "surname",
      "label": "Perekonnanimi / Surname",
      "type": "string",
      "required": true,
      "description": "The taxpayer's surname.",
      "sourceRef": "Vorm A p.1/12, Section 1.1",
      "classification": "pii"
    },
    {
      "name": "personalIdCode",
      "label": "Eesti isikukood / Estonian personal ID code",
      "type": "string",
      "required": true,
      "description": "The taxpayer's Estonian personal identification code (isikukood), an 11-digit number.",
      "sourceRef": "Vorm A p.1/12, Section 1.1",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[0-9]{11}$"
      }
    },
    {
      "name": "residentialAddress",
      "label": "Elukoha aadress / Address of residence",
      "type": "string",
      "required": true,
      "description": "The taxpayer's permanent or main place of residence at the time of submission of the tax return. The form prints this as a single free-text line, not separate street/house/city boxes.",
      "sourceRef": "Vorm A p.1/12, Section 3",
      "classification": "pii"
    },
    {
      "name": "residenceCountry",
      "label": "Riik / Country",
      "type": "string",
      "required": true,
      "description": "Country of the taxpayer's residential address.",
      "sourceRef": "Vorm A p.1/12, Section 3",
      "classification": "pii"
    },
    {
      "name": "contactPhone",
      "label": "Telefon / Telephone",
      "type": "string",
      "description": "Optional landline telephone number to help the tax authority reach the taxpayer about this return.",
      "sourceRef": "Vorm A p.1/12, Section 4",
      "classification": "pii"
    },
    {
      "name": "contactMobilePhone",
      "label": "Mobiiltelefon / Mobile phone",
      "type": "string",
      "description": "Optional mobile telephone number to help the tax authority reach the taxpayer about this return.",
      "sourceRef": "Vorm A p.1/12, Section 4",
      "classification": "pii"
    },
    {
      "name": "contactEmail",
      "label": "e-post / e-mail",
      "type": "string",
      "description": "Optional email address to help the tax authority reach the taxpayer about this return.",
      "sourceRef": "Vorm A p.1/12, Section 4",
      "classification": "pii",
      "validation": {
        "pattern": "^[^\\s@]+@[^\\s@]+\\.[^\\s@]+$"
      }
    },
    {
      "name": "wagesPayerRegistryOrPersonalCode",
      "label": "registri- või isikukood / registry code or personal ID code",
      "type": "string",
      "description": "The registry code (for a company) or personal ID code (for a natural-person payer) of the payer of the wages/salary declared in wagesIncomeAmount. The live table (Section 5.1, Part I) is repeatable across multiple payers; this document models one representative payer row, consistent with this registry's established convention for repeating structures (see schema-level description).",
      "sourceRef": "Vorm A p.2/12, Section 5.1, Part I"
    },
    {
      "name": "wagesPayerName",
      "label": "nimi / name",
      "type": "string",
      "description": "Name of the payer of the wages/salary declared in wagesIncomeAmount.",
      "sourceRef": "Vorm A p.2/12, Section 5.1, Part I"
    },
    {
      "name": "wagesIncomeType",
      "label": "Tululiik / Income type",
      "type": "string",
      "description": "The payer's declared income-type classification for this payment (e.g. wages, holiday pay, or another code from EMTA's payroll-reporting income-type list). The live form does not print the underlying code list on its own pages; this document captures the value as declared rather than fabricating an enum.",
      "sourceRef": "Vorm A p.2/12, Section 5.1, Part I"
    },
    {
      "name": "wagesIncomeAmount",
      "label": "Tulusumma / Income amount",
      "type": "number",
      "description": "Gross wage/salary income received from this payer during the tax year, on which income tax has already been withheld.",
      "sourceRef": "Vorm A p.2/12, Section 5.1, Part I",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "wagesWithheldIncomeTax",
      "label": "Kinnipeetud tulumaks / Withheld income tax",
      "type": "number",
      "description": "Income tax already withheld and remitted by this payer during the tax year.",
      "sourceRef": "Vorm A p.2/12, Section 5.1, Part I",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "wagesPensionInvestmentAccountIncome",
      "label": "Pensioni investeerimiskontole laekunud tulu / Income received in the pension investment account",
      "type": "boolean",
      "description": "Whether this wage payment was received into the taxpayer's pension investment account rather than an ordinary account.",
      "sourceRef": "Vorm A p.2/12, Section 5.1, Part I"
    },
    {
      "name": "giftDonationRecipientName",
      "label": "nimi / name",
      "type": "string",
      "description": "Name of the recipient of a gift or donation the taxpayer made during the tax year. The live table (Section 9.4) is repeatable across multiple recipients; this document models one representative entry.",
      "sourceRef": "Vorm A p.11/12, Section 9.4"
    },
    {
      "name": "giftDonationRecipientRegistryCode",
      "label": "registrikood / registry code",
      "type": "string",
      "description": "Registry code of the recipient organization, when the recipient is a registered legal entity (e.g. a non-profit association eligible for the deduction).",
      "sourceRef": "Vorm A p.11/12, Section 9.4"
    },
    {
      "name": "giftDonationRecipientCountry",
      "label": "asukohariik / country of location",
      "type": "string",
      "description": "Country where the gift/donation recipient is located.",
      "sourceRef": "Vorm A p.11/12, Section 9.4"
    },
    {
      "name": "giftDonationAmount",
      "label": "Tehtud kingituse ja annetuse summa / Amount of gift or donation made",
      "type": "number",
      "description": "The amount of the gift or donation made to this recipient during the tax year.",
      "sourceRef": "Vorm A p.11/12, Section 9.4",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "traineePersonalIdCode",
      "label": "isikukood / personal ID code",
      "type": "string",
      "description": "Estonian personal ID code of the person the training expense was paid for (the taxpayer or, e.g., the taxpayer's child). The live table (Section 9.6) is repeatable across multiple trainees/institutions; this document models one representative entry.",
      "sourceRef": "Vorm A p.11/12, Section 9.6",
      "classification": "sensitive-pii"
    },
    {
      "name": "traineeFullName",
      "label": "ees- ja perekonnanimi / first name and surname",
      "type": "string",
      "description": "Full name of the person the training expense was paid for.",
      "sourceRef": "Vorm A p.11/12, Section 9.6",
      "classification": "pii"
    },
    {
      "name": "educationalInstitutionCountry",
      "label": "asukohariik / country of location",
      "type": "string",
      "description": "Country where the educational institution is located.",
      "sourceRef": "Vorm A p.11/12, Section 9.6"
    },
    {
      "name": "educationalInstitutionNameOrCode",
      "label": "nimi, registreerimisnumber või registrikood / name, registration number or registry code",
      "type": "string",
      "description": "Name, registration number, or registry code of the educational institution the training expense was paid to.",
      "sourceRef": "Vorm A p.11/12, Section 9.6"
    },
    {
      "name": "trainingExpensesPaidAmount",
      "label": "Tasutud summa / Paid amount",
      "type": "number",
      "description": "The amount of training expenses paid to this institution during the tax year.",
      "sourceRef": "Vorm A p.11/12, Section 9.6",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "refundBankAccountNumber",
      "label": "Konto number / Account number",
      "type": "string",
      "description": "Account number (at an Estonian bank) nominated to receive a refund of overpaid tax. Optional: a taxpayer with no overpayment, or who elects under Section 13 to leave an overpayment against future tax liabilities instead, leaves this absent.",
      "sourceRef": "Vorm A p.12/12, Section 11.1"
    },
    {
      "name": "refundAccountOwnerFullName",
      "label": "Konto omaniku ees- ja perekonnanimi / Account owner's first and surname",
      "type": "string",
      "description": "First and last name of the owner of the nominated refund account, when the account belongs to a third party rather than the taxpayer (per the taxpayer's written application).",
      "sourceRef": "Vorm A p.12/12, Section 11.2",
      "classification": "pii"
    },
    {
      "name": "refundAccountOwnerPersonalIdCode",
      "label": "Konto omaniku isikukood / Account owner's personal ID code",
      "type": "string",
      "description": "Estonian personal ID code of the owner of the nominated refund account.",
      "sourceRef": "Vorm A p.12/12, Section 11.2",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[0-9]{11}$"
      }
    },
    {
      "name": "declarationDate",
      "label": "Kuupäev / Date",
      "type": "date",
      "required": true,
      "description": "Date the taxpayer signs the closing declaration.",
      "sourceRef": "Vorm A p.12/12, Section 14.1"
    }
  ],
  "documents": [
    {
      "id": "signatureDeclaration",
      "label": "Taxpayer's closing signature declaration",
      "category": "attestation",
      "required": true,
      "statement": "Kinnitan, et kui rendi- ja üüritulu ei ole tabelis 5.4 ja/või 8.71 deklareeritud, ei ole ma maksustamisperioodil rendi- ja üüritulu saanud. Kinnitan, et minule teadaolevalt on eespool esitatud andmed õiged. Olen teadlik, et ebaõige või ebatäpse teabe esitamine on maksukorralduse seaduse alusel karistatav.",
      "sourceRef": "Vorm A p.12/12, Section 14"
    }
  ]
}