What to do if a notary fails to send the mandatory eNoVA sale notice after 1 October 2026

What the new rule requires (short)

From 1 October 2026 notaries must transmit the Veräußerungsanzeige required by § 18 GrEStG electronically via the eNoVA channel to the tax offices; the change is part of the law published as the "Gesetz zur Digitalisierung des Vollzugs von Immobilienverträgen" (BGBl. I 2026, No. 192). The courts' and notaries' electronic channels (the ERRV / eNoVA extensions) take effect 1.10.2026 and the Veräußerungsanzeige is explicitly named among the mandatory electronic transmissions. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

Why the transmission matters and how it is processed

The electronic Veräußerungsanzeige supplies the tax office with a machine‑readable dataset that the Finanzamt uses for automated processing; the Bundesnotarkammer warns that simply emailing paper forms or scanned documents does not meet the requirement and can cause processing errors or duplicate assessments. eNoVA implementations (XNotar module) record status information ("Versandfehler", time‑stamps) and require an ELSTER organisational certificate for transmission. If a notice has been transmitted, follow‑up communications (for example notice of Rechtswirksamkeit) must be handled as correction messages rather than sending a new dataset. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

Immediate steps for a buyer if the notary did not send the eNoVA notice

1) Ask the notary for proof of transmission. Request an immediate written confirmation showing the eNoVA/Vorgangs‑ID, ELSTER transmission receipt or the notary system screenshot that shows the message status and any "Versandfehler" time‑stamp. The eNoVA/XNotar module stores precisely these status lines — you should ask for them. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/wichtige-versionsinformationen/versionsinformationen-modul-enova.html))

2) If the notary cannot produce an electronic receipt within 48–72 hours, ask them in writing to submit the dataset without delay and to send you the confirmation once received by the Finanzamt. Keep all emails, timestamps and any PDF screenshots as evidence.

If the notary does not act: escalation and oversight

If the notary refuses or fails to remedy the omission, you may escalate. The regional Notarkammer supervises notaries; the Bundesnotarordnung sets out notarial duties (record‑keeping, secure electronic signatures) and supervisory remedies. You can file a written complaint with the Notarkammer and — in cases of professional misconduct or security failures — notify the Landesjustizverwaltung (supervisory authority). Keep a copy of your complaint and all supporting documents. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/bnoto/BJNR001910937.html))

Civil remedies are possible if the notary's omission causes a quantifiable loss (for example interest, penalties or transaction costs), but claims for damages are fact‑sensitive; consult a German lawyer before suing. Do not rely on this article as legal advice.

Tax timing, delays and what to tell the Finanzamt

The Veräußerungsanzeige is the Finance Office's primary data source for automated Grunderwerbsteuer processing; missing electronic transmission can delay the assessment and any follow‑up notices. If you receive no assessment within a reasonable time, send the Finanzamt a copy of the purchase contract and the notarial deed and ask them to register the transaction; include your request for confirmation of receipt in writing. The Bundesnotarkammer guidance emphasises correct dataset use and the use of correction messages where appropriate. For any question on deadlines, payment date or interest you must consult a tax advisor — this article does not give tax advice. ([dnoti.de](https://www.dnoti.de/informationen/aktuelles/details/ueberblick-ueber-die-auswirkungen-des-enova-gesetzes-fuer-die-notarielle-praxis/))

How to document the error (practical checklist)

• Demand and keep the notary's written statement with timestamps and the eNoVA/Vorgangs‑ID or ELSTER receipt. (System fields like "Versandfehler" and timestamps are kept in eNoVA.) ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/wichtige-versionsinformationen/versionsinformationen-modul-enova.html))

• Save screenshots or exported status reports from the notary's eNoVA/XNotar interface showing the exact status and any error messages.

• Send the notary a short recorded delivery (E‑mail plus registered postal letter) requiring confirmation that the dataset will be sent; keep proof of delivery.

• Send the Finanzamt a copy of the contract and deed with a covering letter if the notary fails to cure the omission; request written confirmation.

• If you complain to the Notarkammer, attach the notary correspondence, eNoVA screenshots and copies sent to the Finanzamt. Keep everything in a dated folder.