The report alleges that the former Asian Football Confederation chief Mohammed bin Hammam paid up to €3.7 million to officials to receive backing for Qatar’s bid.
Qatar were awarded the 2022 World Cup in December 2010, having beaten off competition from the United States, South Korea, Japan and Australia.
"Mohamed bin Hammam played no official or unofficial role in Qatar's 2022 bid committee. As was the case with every other member of Fifa's executive committee, our bid team had to convince Mr Bin Hammam of the merits of our bid,” read a statement from the Qatar 2022 bid committee.
"We are co-operating fully with Mr Garcia's ongoing investigation and remain totally confident that any objective inquiry will conclude [that] we won the bid to host the 2022 Fifa World Cup fairly.
"Following today's newspaper articles, we vehemently deny all allegations of wrongdoing. We will take whatever steps are necessary to defend the integrity of Qatar's bid and our lawyers are looking into this matter.
“The right to host the tournament was won because it was the best bid and because it is time for the Middle East to host its first Fifa World Cup."
Mr Bin Hammam was unavailable for comment when the newspaper attempted to contact him.