UK HMRC has published updated guidance on value added tax (VAT) for businesses supplying digital services (broadcasting, telecommunications, and e-services) to private consumers. The guidance is in relation to the 1 January 2015 change in the EU place of supply rules regarding digital services, which require that VAT be accounted for at the VAT rate applicable in the consumer’s EU Member State. The guidance covers the digital services affected by the rules, the registration requirements, inc…