HM Revenue and Customs is to reveal its interpretation of the European Union services VAT rules tomorrow, an announcement that has spurred on the belief that the plans could be challenging for UK businesses. Businesses that purchase or provide services from the EU will be required to apply a tax point based on either the time of supply of services or the time of payment. The convention of invoices will no longer be used. The new plans could cause confusion for businesses as there will be a 'whole raft of rules and exemptions covering, for example contract service, transport, entertaining services and education'. Kevin Misselbrook, customer services director for Access Accounting said: 'With these new rules, businesses will have to track the dates of delivery that the services were provided and account for VAT accordingly. Things get really complicated with invoices that cover multiple deliveries of services, or those occasions where the service dates change.' Misslebrook also commented that the new legislation on EU VAT rules will place a 'heavier burden' on business at a difficult time.