- Electronic invoice
The manual creation of invoices includes Personal Income Tax and Equivalence Surcharge
As we announced in the post July, we attach new information on the study of the invoices we received during 2020 in the eFACT. In this case, we have reviewed the behavior of invoices with respect to the final statements that an invoice may have.
In accordance with the resolution of October 10, 2014, of the “Secretary of State for Public Administrations and the Secretary of State for Budgets and Expenditures”, which establishes the standard technical conditions of the general point of entry of electronic invoices, and as indicated in Order ECO / 306/2015, of 23 September, which regulates the procedure for processing and annotating invoices in the Accounting Register of Invoices in the field of the Administration of the Generalitat de Catalunya and its public sector, the statements of processing of the invoices that the accounting offices must communicate, are:
With regard to the processing of invoices, we have been able to observe that there are entities that do not report the RCF number.
Specifically, of a total of 3.657.864 invoices analyzed, corresponding to 3.675 entities, we have identified that: