The European Commission has  issued guidance to help businesses cope with for the new value added tax (VAT) rules for in respect of e-services including telecom, broadcasting, and electronic services. The changes to the place of supply rules are to go into effect in 2015. From the beginning of 2015, VAT is to be charged by reference to the country where the customer is living, rather than the country where the seller is located, in cross-border business-to-consumer supplies. The EU guidance is intended to help businesses to put into effect the new procedures that will be required to deal with these changes.