Only when the subcontractor has been commissioned is it too late. So a contract with the main contractor is not a problem. yes, the annual performance factor proof is the most important. However, an offer should still be available. So far, there is no known case here where the offer was requested afterwards, but the BAFA reserves the right to do so. So better to have an offer with the corresponding content in it... the one where the heating technician has to sign comes after the execution of the work. That is a form and is called Fachunternehmererklärung