Reporting Obligations for Works Contracts in Procurement Law 2026

Definition: Reporting obligations for works contracts are statutorily prescribed notification and reporting duties that public contracting authorities and/or contractors must fulfil towards authorities, supervisory bodies or the public when awarding, commissioning and performing construction projects.

Last updated: January 2026 · Legal basis: Directive 2014/24/EU Art. 50–55, § 39 VgV, BVergG 2018 §§ 367 et seq.

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What are reporting obligations for works contracts?

Reporting obligations for works contracts encompass a wide range of information duties anchored in procurement, construction and labour law, addressing various recipients. They serve transparency, the prevention of abuse, and the statistical recording of public procurement. Public contracting authorities must report award outcomes; contractors must notify the use of subcontractors and the posting of workers.

Procurement-law reporting obligations of the contracting authority

Prior information notice and contract notice

Contracting authorities are required to announce planned works contracts in advance (prior information notice) and on launch of the procedure (contract notice).

In the supra-threshold range, publication takes place in the Supplement to the Official Journal of the EU (TED). The publication obligation also applies to:

• Restricted tenders with a call for participation
• Negotiated procedures with a notice
• Competitive dialogues

Contract award notice

Following award of the contract, contracting authorities are required to publish the award (Art. 50 Directive 2014/24/EU; § 39 VgV). This includes:

• Name of the contractor
• Contract value
• Number of tenders received
• Type of procedure

Procurement statistics

In Germany, public contracting authorities are required under § 111 GWB to report tender data to the Federal Statistical Office for statistical purposes. In Austria, equivalent reporting obligations exist towards the Federal Procurement Office.

Construction and posting-of-workers reporting obligations

Construction site coordination and SiGe plan

For larger construction projects, contracting authorities are required under the Construction Site Ordinance (BaustellV, Germany) to:

• Appoint a health and safety coordinator (SiGeKo)
• Notify particularly hazardous construction projects in advance to the competent authority

Posting of workers (AEntG / AVRAG)

Contractors that deploy workers based abroad on German or Austrian construction sites must register them with the competent authorities (in Germany: Customs/SOKA-BAU) under the Posting of Workers Act (AEntG) or AVRAG (Austria).

Subcontractor reporting duty

In Austria, contractors are required under § 367 BVergG 2018 to notify the contracting authority of the use of subcontractors. Contracting authorities may require in the tender documents that planned subcontractors be named already in the bid.

Reporting obligations under federal statistics law

In Germany and Austria, statistical reporting obligations exist for public contracting authorities to record procurement volumes.

This data is used for EU procurement statistics and feeds into the European Commission's annual reports on public procurement.

FAQ

What happens if reporting obligations are not met? Breaches of procurement-law publication duties can render the tender procedure challengeable. Breaches of labour-law reporting obligations (posting of workers, subcontractors) can trigger fines and liability consequences.

Must subcontractors be reported to the contracting authority? In Austria, yes (§ 367 BVergG 2018). In Germany, the contracting authority may require subcontractors to be named; there is no general statutory universal obligation in the supra-threshold range, but it can be agreed as a performance condition.

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