Tiina Ruohola
Chair of BusinessEurope’s VAT policy group & Head of VAT at
EK Confederation of Finnish Industries
About
Indirect Tax Specialist with experience in VAT related questions in Finland and the EU.
Interests: Public speaking (in English or Finnish), networking with indirect tax colleagues around the globe to exchange ideas and views, and talking with people from various backgrounds to deepen business understanding.
Specialities: VAT in the EU – goods and services, importation and exportation related questions, M&A, real estate investments, VAT refund applications, appeal processes (tax audits, written applications to the Courts), FE fixed establishment analysis, VAT registrations abroad, VAT compliance in several EU countries.
What I believe in? Working alone can only take you so far – the best outcome comes from co-operation between the best individuals that are experts in their fields.
Being kind and positive to everyone, in personal and business life, is the clue to excellent long-term co-operation and will always benefit you.
Understanding taxes without understanding of the business is simply not enough – for the best outcome you need both.
It is okay to laugh at work or when working – even working with taxes can be fun.
Articles
Read my latest articles
Tilisanomat · Mar 5, 2025
Yksityisten terveyden- ja sairaanhoitopalvelujen arvonlisäverotulkintoja viimeaikaisten lainsäädäntömuutosten valossa (Private healthcare and VAT in light of recent legislative changes, in Finnish)
Verotus-lehti · Nov 6, 2024
Tilisanomat · May 6, 2024
Veronsaajien oikeudenvalvontayksikön roolista ja muutoksenhakuoikeudesta
(Ombudsman and its role and right to appeal, in Finnish)
Books
Read and learn with my publications
Value-Added Tax in Practice
Tiina Ruohola, Kaisa Lamppu
A clear and comprehensive book covering the entire field of VAT and includes numerous practical examples to facilitate its application.
Value-Added Taxation of Healthcare and Medical Services
Tiina Ruohola
The book examines the interpretation principles of VAT in healthcare and medical services. Various situations are illustrated with practical examples, as well as decisions from the Supreme Administrative Court and the Central Tax Board.
The discussion is limited to VAT in the private sector.
Speaking events
Bringing experience to the stage
It’s okay to laugh at work or when working – even working with taxes can be fun!