Law 25/2013, of September 27, on the promotion of electronic invoices and the creation of the accounting register of invoices, establishes that all suppliers of goods and services will be able to issue electronic invoices to public administrations from January 15, 2015, being mandatory for certain subjects, as well as its presentation through the corresponding point of entry. To this end, Government Agreement 151/2014, of 11 November, declared the e-FACT service as the General Entry Point for electronic invoices in Catalonia.
To stimulate the correct use of the General Point of Invoice Entry, the management of the quality of the service and to comply with Law 25/2013, of December 27, on the Impulse of the electronic invoice, analyzes of invoices are carried out on a monthly and annual basis. On this occasion, we send you the results obtained in the analysis of the invoices corresponding to the month of August 2023.
During this period they include:
1.436.043 invoice records from 3.215 entities
8.417.104 invoice status records
The analysis carried out has taken into consideration the following areas of action:
3.113 entities of the Generalitat de Catalunya
1.584 entities of local administrations
8 universities
In accordance with the resolution of October 10, 2014, of the Secretaría de Estado de Administraciones Públicas and the Secretaría de Estado de Presupuestos y Gastos, by which the standardized technical conditions of the general point of entry of electronic invoices, and as indicated by Order ECO/306/2015, of September 23, which regulates the procedure for processing and recording invoices in the Accounting Register of invoices in the area of the Administration of the Generalitat of Catalonia and its public sector, the invoice processing statuses that accounting offices must communicate are:
Registered with RCF
The obligation to pay has been accounted for
Paid (is a finalist status*)
Rejected (is a finalist status*)
The state "REGISTERED” in the administrative register of the entity (mandatory status), it is not returned by the entity to the e-FACT platform, but is done automatically by e-FACT.
Mandatory states of an invoice:
With reference to the processing of invoices, we have identified the following indicators:
Unreported invoices finalist states (PAID i REJECTED) for a period of at least 90 days after their registration in the entity's register: 699.347 invoices (48,63%), which correspond to 2.961 entities, of which:
344.685 invoices correspond to 1.413 entities within the scope of the Generalitat de Catalunya (mostly schools)
299.589 invoices correspond to 1.444 entities in the field of local administrations
51.069 invoices correspond to 7 University entities
Invoices that only have the status REGISTERED i finalists: 39.204 invoices (2,73%), which correspond to $E26$ entities, of which:
36 invoices correspond to 12 entities within the scope of the Generalitat de Catalunya
36.430 invoices correspond to 765 entities in the field of local administrations
2.310 invoices correspond to 6 University entities
Invoices that have once reported the status PAID, other states have continued to report: 373 invoices (0,06%), corresponding to 50 entities, of which:
97 invoices correspond to 20 entities within the scope of the Generalitat de Catalunya (mostlyschools)
230 invoices correspond to 28 entities in the field of local administrations
46 invoices correspond to 2 entities of the Universities group
Invoices that have once reported the status PAID, have informed the state REJECTED: 22 invoices (0,00%), corresponding to 18 entities, have been processed reporting the status Rejected after the state Paid, of which:
18 invoices correspond to 15 entities within the scope of the Generalitat de Catalunya (mostly schools)
4 invoices correspond to 3 entities in the field of local administrations
0 invoices correspond to 0 University entities
Invoices that have reported the status PAID, but they have not reported any of the previous mandatory statements: 205.517 invoices (34,65%), out of a total of 593.180 invoices, which correspond to 515 entities, of which:
99.160 invoices correspond to 89 entities within the scope of the Generalitat de Catalunya
98.791 invoices correspond to 404 entities in the field of local administrations
5.708 invoices correspond to 2 University entities
Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 143.966 invoices (99,41%), out of a total of 144.820 invoices, corresponding to 1.731 entities, of which:
63.033 invoices correspond to 409 entities within the scope of the Generalitat de Catalunya (mostly schools)
67.471 invoices correspond to 1.258 entities in the field of local administrations
9.344 invoices correspond to 8 University entities
Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 323 invoices (0,22%), corresponding to 112 entities, of which:
200 invoices correspond to 33 entities within the scope of the Generalitat de Catalunya (mostly schools)
123 invoices correspond to 79 entities in the field of local administrations
0 invoices correspond to 0 University entities
Invoices that never report the RCF number with the status REGISTERED IN RCF: 836.080 invoices (81,67%), corresponding to 2.295 entities, of which:
398.723 invoices correspond to 1.464 entities within the scope of the Generalitat de Catalunya (mostly schools)
406.807 invoices correspond to 741 entities in the field of local administrations
21.035 invoices correspond to 3 University entities
** Please note that the date reported in the status change of the invoice may not coincide with the actual date on which the status change action takes place.
** Currently, there are 9 councils that are not part of the eFACT service.
