EU countries are legally obligated to publish information about 100 final
recipients receiving the highest amounts of RRF funding, but many have done so
with considerable delay, and Luxembourg has not fulfilled this obligation at all.
The rest of the EU countries publish the required information, generally, as open
data (mostly spreadsheets).

This is a positive situation. However, the published information scope and
formats vary widely, impeding the usability of data and transparency of the
EU funding.

See the report on the transparency of 100 largest RFF recipients

We offer the following recommendations:

I The government of Luxembourg should immediately publish complete,
up-to-date, open data about the top 100 recipients of Recovery Funds.
II The Commission should better enforce the obligation to publish data about
the 100 largest final recipients in the future. Past the deadline for publishing,
the absence of data about spending in some major EU economies
negatively affects the levels of transparency of RRF.
III The EU legislators should review and amend the RRF regulation to extend
the obligation to publish the 100 largest recipients to all recipients of the
RRF funding to boost transparency and strengthen the trust in the EU
Recovery agenda.
IV The EU legislators should amend the definition of final recipient to include
contractors and sub-contractors. European taxpayers deserve to know
exactly where their money goes.