As reported in my previous post earlier this year, the German Ministry of Finance (Bundesfinanzministerium – BMF) proposed stricter rules for the application of the simplification rule which allows suppliers to treat certain cross-border transactions as an intra-Community transfer of own goods. As per the proposal this treatment will only be allowed if the supplier transports the goods himself.

Some good news that according to the BMF’s communication earlier this week, the implementation is extended by six months and the new requirements will be applied from 1 October 2013.