Bill of Quantities in Procurement Law 2026

The bill of quantities (BoQ) structures all tendered works into items, quantities and units – the basis for every tender calculation under procurement law.

Definition: The bill of quantities (BoQ) is the structured, item-based list of all works required in a tender, stating the quantity, unit and detailed description for each item; it serves tenderers as the binding basis for calculating their tender and forms part of the procurement documents under § 7 VOB/A, § 31 VgV and §§ 96 et seq. BVergG 2018.

Last updated: January 2026 · Legal basis: § 7 VOB/A, § 31 VgV, §§ 96–103 BVergG 2018, ÖNORM B 2063

What is a bill of quantities?

The bill of quantities – BoQ for short – is the central technical procurement document, describing in full, unambiguous and exhaustive terms all the works to be performed by the contractor. It breaks down the contract subject into individual items, each assigned a description, a quantity and price columns for unit rates and totals. Tenderers complete the price columns and return the bill of quantities as a binding component of their tender.

The bill of quantities is therefore the bridge between the contracting authority's technical design and the tenderer's commercial calculation. Errors or gaps in the bill of quantities can lead to variation disputes and significantly impair the comparability of tenders received.

Purpose and importance

The bill of quantities performs several equally important functions in the procurement procedure: it creates competition, ensures comparability and forms the basis for the subsequent contract.

In specific terms, the bill of quantities serves:

the unambiguous description of the contract subject, so that all tenderers price the same work
the comparability of tenders through uniform item structure and quantities
contract documentation: the priced bill of quantities regularly becomes part of the contract
the invoicing of the works performed during contract execution
the avoidance of variations: a complete BoQ reduces the risk of additional cost claims

Components of a bill of quantities

A complete bill of quantities consists of several standardised elements that together form the basis for a reliable calculation.

Items

Each item describes a discrete part of the contract. Items may be drafted as normal items, provisional items (only commissioned if actually required), alternative items or contingency items. The item number serves to uniquely identify the item in the procedure and during later invoicing.

Work description

The description of each item determines specifically what is to be done – including technical requirements, material specifications, execution standards and any quality criteria. It must be formulated clearly enough that a competent tenderer can price the work without needing further enquiries.

Quantity column

The quantity column contains the quantity of the relevant item as determined by the contracting authority, together with the relevant unit (e.g. item, linear metre, square metre, lump sum). Quantity determination is the responsibility of the contracting authority; errors here can give rise to significant potential for variations.

Unit rate and total price

For each item, tenderers enter a unit rate that includes all the costs for executing one unit of the described work. The total price is the product of quantity and unit rate. The sum of all totals gives the tender price.

Functional versus prescriptive specification

Bills of quantities can be structured according to two fundamentally different descriptive approaches, which give tenderers different degrees of freedom.

Prescriptive (technical) specification

In a prescriptive specification the contracting authority sets out specific materials, methods and execution details. The tenderer has little room to choose the execution method but prices on a clearly defined basis. This form is typical of classic construction tenders and allows very precise comparability of tenders.

Functional specification

The functional specification describes the result to be achieved or the function required, without prescribing the execution method in detail. Tenderers can develop their own solutions. This variant encourages innovation but makes direct price comparison more difficult. It is often used for complex supplies, IT systems or innovation partnerships.

A combination of both approaches is permissible and common in practice.

GAEB standard

The GAEB standard (Joint Committee for Electronics in Construction) is the authoritative data-exchange format for machine-readable bills of quantities in Germany and across German-speaking countries.

GAEB defines file formats (GAEB 90, GAEB XML / DA XML) that enable standardised electronic exchange of bills of quantities between contracting authorities, designers and tenderers. As a result, tenderers can import the BoQ directly into their pricing software without having to enter items manually. In Germany, GAEB formats are widely used in construction procurement and are implicitly encouraged by VOB/A.

Compatible formats exist for Austria; the ÖNORM standard likewise lays down requirements for electronic data exchange in construction.

Legal basis

The relevant legal bases for the bill of quantities are:

§ 7 VOB/A (Germany, construction works): obligation of a clear and exhaustive specification
§ 31 VgV (Germany, supplies and services): requirements for the specification above the EU thresholds
§ 8 UVgO (Germany, below-threshold supplies and services): corresponding rule for below-threshold procedures
BVergG 2018 (Austria): requirements for specifications and procurement documents
ÖNORM A 2063 (Austria): standard for specifications in building construction

National implementation

Austria (BVergG 2018)

In Austria, BVergG 2018 governs the requirements for specifications; for construction tenders the relevant ÖNORMs apply in addition.

BVergG 2018 obliges contracting authorities to describe works in such a way that every competent tenderer can clearly understand them and offer a comparable tender. References to particular products, processes or brands are generally not permitted unless the contract subject cannot otherwise be described with sufficient precision; in that case the addition "or equivalent" is required.

For construction tenders, ÖNORM B 2110 (general contract conditions for construction works) and A 2063 play an important role. Electronic bills of quantities are made available and submitted via Austrian procurement platforms.

Germany

In Germany VOB/A applies to construction tenders; VgV and UVgO apply to supply and service tenders; the GAEB standard is in practice the defining technical implementation framework.

§ 7 VOB/A requires that construction works be described unambiguously and so completely that all tenderers understand the description in the same sense and can calculate their prices reliably and without extensive preliminary work. Incomplete or contradictory bills of quantities are a typical cause of later variation disputes.

In the supply and services field, § 31 VgV addresses substantive requirements for the specification without expressly using the term "bill of quantities"; however, the instrument is widely used there too, especially where items and quantities can be clearly defined.

Related terms

FAQ

What is the difference between the specification of works and the bill of quantities? The specification of works is the umbrella term for all forms of description of the contract subject. The bill of quantities is a specific form of specification, broken down into items with quantity columns, typically used for construction tenders and clearly structurable supplies.

What are provisional items in a bill of quantities? Provisional items describe works for which the actual occurrence is uncertain at the time of tendering. They are tendered and priced, but only commissioned if the relevant need actually arises. They must not be misused to artificially lower the estimated contract value.

Can a tenderer leave items in the bill of quantities blank? In principle, no. A tender that does not price items of the BoQ (so-called gap prices or zero prices without objective justification) is generally to be excluded, since it does not provide a complete basis for comparison with other tenders.

Which file format should be used for electronic bills of quantities? In Germany the GAEB standard (in particular GAEB DA XML) is widely used and supported by most procurement platforms and calculation programmes. Contracting authorities should specify the format used in the procurement documents. Compatible structured formats are used in Austria.

What happens in the event of contradictions in the bill of quantities? Contradictions in the BoQ can lead to uncertainty about the contract subject. Tenderers are required to clarify such contradictions before submission by way of tenderer queries. In the event of a dispute, the general rules of interpretation apply, along with the order of precedence of documents laid down in the procurement and contract documents.

Last updated: January 2026 All information without guarantee. For legally binding advice please consult a law firm specialising in procurement law.