eNoVA live 1 Oct 2026 — verify an electronic Veräußerungsanzeige and fix rejections before closing

What changed on 1 October 2026

On 1 October 2026 the new eNoVA regime came into force: Veräußerungsanzeigen under §§ 18 and 20 GrEStG and related documents must be submitted electronically by notaries as structured, machine‑readable datasets rather than by post or PDF alone. The Bundesnotarkammer and the implementing regulation require the transmission via the eNoVA/XNotar module and a secure transmission channel (ELSTER/secure procedure). ([bnotk.de](https://www.bnotk.de/aufgaben-und-taetigkeiten/rundschreiben/details/elektronischer-notar-verwaltungs-austausch-enova-erste-verpflichtungen-ab-dem-1-oktober-2026?utm_source=openai))

What a valid filing looks like (what to check)

A complete electronic Veräußerungsanzeige has three elements: 1) the structured dataset (XML) sent through the eNoVA/XNotar channel, 2) a machine‑readable PDF/A copy of the notarised deed attached to the dataset, and 3) correct tax identifiers and mandatory fields (for example Steuer‑ID where applicable). Notar offices must have and use an ELSTER organisational certificate for dispatch — without it the transmission cannot be sent. ([buzer.de](https://www.buzer.de/gesetz/17714/index.htm?utm_source=openai))

How to verify the filing was accepted — step by step

Step 1 — ask the notary for the eNoVA transmission record: every eNoVA submission generates an internal transmission status in XNotar (sent / delivered / rejected). The notary should provide a screenshot or export of that status. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova.html?utm_source=openai))

Step 2 — request the Finanzamt receipt/acceptance message: under the new flow the Finanzamt returns an electronic acknowledgement or processing status to the notary. Ask the notary to show the Finanzamt's acceptance message or the reference number returned by the authority. If you see a Finance‑Amt 'accepted' status, the filing is treated as submitted. ([bnotk.de](https://www.bnotk.de/aufgaben-und-taetigkeiten/rundschreiben/details/elektronischer-notar-verwaltungs-austausch-enova-erste-verpflichtungen-ab-dem-1-oktober-2026?utm_source=openai))

Step 3 — confirm the PDF/A copy is attached and searchable: the GrESt‑implementing regulation requires a machine‑readable PDF/A copy of the deed. If the notary's transmission record shows a missing or corrupt PDF attachment, that is a technical defect you must fix before closing. ([buzer.de](https://www.buzer.de/gesetz/17714/index.htm?utm_source=openai))

If the filing is rejected or a supplement is requested — exact fixes

Common reasons for rejection are: missing or invalid ELSTER signature, absent Steuer‑ID for a party, a corrupted or missing PDF/A attachment, or a changed/incorrect purchase price (Gegenleistung). The practical fixes are prescribed and available in the eNoVA workflow: the notary can use the XNotar actions “Ergänzung/Steuer‑ID(s) nachreichen” or “Ergänzung/Gegenleistung/en nachreichen” to submit missing Steuer‑ID(s) or to replace/update the consideration; technical problems require re‑export and re‑send with a valid ELSTER certificate. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova/neuen-vorgang-anlegen/vollzugsschritte-erfassen/veraeusserungsanzeigen-grestg/ergaenzen-veraeusserungsanzeige-ergaenzen.html?utm_source=openai))

If the Finanzamt rejects the dataset for reasons beyond simple supplements (for example schema mismatch), the notary must retrieve the rejection message from the authority, correct the XML or attachments and resend. Practically speaking: do not proceed to notarise the Closing delivery of funds or transfer ownership until you have a clear acceptance status or a dated plan from the Finanzamt for outstanding items. The Bundesnotarkammer guidance treats acceptance messages as the operative proof of filing. ([bnotk.de](https://www.bnotk.de/aufgaben-und-taetigkeiten/rundschreiben/details/elektronischer-notar-verwaltungs-austausch-enova-erste-verpflichtungen-ab-dem-1-oktober-2026?utm_source=openai))

Practical checklist for buyers before closing

1) Ask the notary for an eNoVA transmission screenshot showing Finanzamt acceptance (or an official reference number). 2) Confirm the PDF/A copy of the deed is attached and searchable. 3) If any Steuer‑ID was missing at signing, confirm the notary has used the XNotar 'Ergänzung' action and that the Finanzamt has acknowledged receipt of the supplement. 4) If a rejection occurred for technical reasons, insist on a dated re‑submission and a confirmation from the Finanzamt before funds move. 5) If the notary reports an unresolved technical error caused by the tax authority systems, pause closing and seek a notary confirmation letter documenting the issue and planned remedy. ([onlinehilfe.bnotk.de](https://onlinehilfe.bnotk.de/einrichtungen/notarnet/xnotar/modul-enova/elektronische-veraeusserungsanzeige-voraussetzungen-fuer-den-versand.html?utm_source=openai))