Rules for sending PDFs with e-Tax
The National Tax Agency’s e-Tax guidance sets these rules for attachments sent as image data:
Only attachments that e-Tax accepts can be sent as image data. Sending other documents is invalid, so check the National Tax Agency’s guidance first. The guidance also says you don’t need to keep the originals of attachments submitted as image data.
| Item | Rule |
|---|---|
| File type | PDF only (other formats can’t be sent) |
| Limit per transmission | 14.0MB and 136 files in total |
| Number of transmissions | 1 together with the return data, plus up to 10 extra from the message box (up to 11 and 154.0MB in total) |
| Resolution | At least 200dpi equivalent |
| Color | At least 256 levels from white to black (grayscale) |
| Password | Must not be set |
Preparing the PDFs
When turning paper documents into PDFs, this order makes it easier to meet the rules:
- Scan the documents at 200dpi or higher with a scanner or phone (check the resolution in your scanner settings)
- Convert phone photos into a PDF
- Combine documents of the same kind into one PDF if needed
- Open the PDF and check that text and numbers are clearly readable
The National Tax Agency asks for extra care with documents captured on a smartphone or digital camera, so the content is clearly readable.
Over 14MB? Split the sending instead of compressing
If your attachments go over 14.0MB in one transmission, first consider splitting the files and sending them over several transmissions. With extra sends from the message box, you can send up to 11 times and 154.0MB in total.
You could compress the PDFs hard instead, but e-Tax requires at least 200dpi. Lowering image resolution too far can break that rule, so put meeting the rules ahead of saving space.
- Split long PDFs by document or by page with Split PDF
- Group the files so each transmission stays within 14.0MB
- Send the first group with the return data, and the rest from the message box
Make color documents smaller with high-quality grayscale
e-Tax accepts grayscale with at least 256 levels. Documents scanned in color can get smaller when converted to grayscale.
If you use our PDF to Grayscale tool, choose the high quality setting. It renders each page at 220dpi, which meets the 200dpi rule. The standard setting renders at 150dpi, so don’t use it for e-Tax documents.
Password-protected PDFs can’t be sent
e-Tax requires PDFs without passwords. If a PDF from your employer or bank has a password, remove it using the correct password before sending.
Checklist before sending
- The attachment is one e-Tax accepts as image data
- The file is a PDF
- Each transmission is 14.0MB or less and 136 files or fewer
- It was scanned at 200dpi equivalent or higher
- No password is set
- Amounts and names are clearly readable
Your documents are never uploaded
With our tools, your PDF isn’t uploaded to a server; it’s processed only on your device. Tax documents such as withholding slips and medical receipts are safe to work with.