HMRC have published guidance on the VAT changes to take place from 1 January 2015 that affect supplies of broadcasting, telecommunication and e-services.

This follows the European Commission's (EC) publication of practical guidelines on 29 October to help businesses prepare for the new VAT rules for telecommunications, broadcasting & electronic services.

From 1 January 2015, VAT on telecommunications, broadcasting and electronic services will be charged where the customer belongs, rather than where the seller is.

HMRC's guidelines are available HERE