If your VAT transmission to German local tax authorities should not work as expected then please check the following points in terms of Microsoft.Dynamics.ElsterTransferHandler.dll installation:

1) Verify that KB 2849468 has been installed.

2) Make sure that in the MS Dynamics AX client folder: C:\Programme(X86)\Microsoft Dynamics AX\50\Client\Bin only one version of the file Microsoft.Dynamics.ElsterTransferHandler.dll is present.

3) Right click on file Microsoft.Dynamics.ElsterTransferHandler.dll using Windows Explorer and choose properties. Under tab Details the field file version should contain: 5.0.1600.2023
Note: If MS Visual Studio is not installed on the MS Dynamics AX client, install Win SDK to get Regasm.exe installed.

Note
: Version of Regasm.exe must be v2.0.50727 or higher.
http://msdn.microsoft.com/en-us/library/tzat5yw6(v=vs.100).aspx

4) Open a MS-DOS command prompt with administrative permissions by right clicking on cmd.exe and then Run as Admnistrator. Navigate to folder C:\Windows\Microsoft.NET\Framework\v4.0.30319

5) Type in the following command manually: regasm.exe  /verbose /codebase  “C:\Programme(X86)\Microsoft Dynamics AX\50\Client\Bin\ Microsoft.Dynamics.ElsterTransferHandler.dll“ and press Return

6) The registration is successful if you see the following message: “Type library registered successfully”.