What regular tax returns must Estonian companies file with the Estonian Tax and Customs Board?

Estonian companies, as legal entities, are obligated to handle tax reporting and file various tax returns to the Estonian Tax and Customs Board, including income and social tax, contributions to mandatory funded pension and unemployment insurance premium tax return, fringe benefits return, disclosure of gifts, donations, and entertainment expenses, and value-added tax return. The filing frequency varies depending on the type of tax return and company activities.