Buyer of construction services – report contract details

No, it is not enough if you just file a report when the work starts. You must file contract details for every month that is invoiced by the contractor. You must continue reporting even after the work has stopped if the contractor is still sending you invoices.

Enter the start date of construction work as the start date of the contract. If the end date of the contract is not yet known, enter the estimated end date. If the estimate changes, give a new end date on the contractor report for the month in which the end date became apparent. You do not need to change the estimated end date to reports you have filed previously.

Yes, a contract can cover multiple sites. Every order is treated as a specific contract if a separate payment has been agreed upon. You must file a report if the value of a single contract is over €15,000 without VAT.

The payment may be based on a fixed sum total or on hours worked.

You can file contract details either per construction site or per agreement. If you file per construction site, report all the contractors who have operated at each site. If you file per agreement, you can only report details on one contractor for each agreement.

No, you do not need to file the report on contract details if work at the site has been interrupted. File the next report after the work has started again.

Include information on leased employees in the report on contract details if the value of the contract is more than €15,000 without VAT. Enter the date when the leased employees start working at the construction site as the start date of leased work.

Remember to also report the details of the leased employees to the project supervisor at the site. File employee details for every month they work.

Use the new Business ID in your reports after the merger.

If you are submitting corrections to previous reports filed before the merger, use the old Business ID.

You do not need to report later work and renovation done during the warranty period if the contractor has already invoiced the total price of the contract.

You do have to file a report if the contractor invoices the contract’s final instalment after the warranty period has ended.

Any additional work that you buy during the warranty period that is not a part of the original contract is considered a separate agreement. If this additional work exceeds the threshold of €15,000, you must report the contract details.