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 service of e.FACT 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 bring you the results obtained in the analysis of the invoices corresponding to the month of July 2023.
During this period they include:
379.919 invoice records from 2.767 entities
8.228.738 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: 113.540 invoices (29,85%), which correspond to 1.743 entities, of which:
62.060 invoices correspond to 555 entities within the scope of the Generalitat de Catalunya (mostly schools)
37.500 invoices correspond to 1.148 entities in the field of local administrations
13.625 invoices correspond to 7 University entities
Invoices that only have the status REGISTERED i finalists: 19.959 invoices (3,41%), corresponding to 588 entities, of which:
11 invoices correspond to 4 entities within the scope of the Generalitat de Catalunya
12.281 invoices correspond to 570 entities in the field of local administrations
559 invoices correspond to 6 University entities
Invoices that have once reported the status PAID, other states have continued to report: 197 invoices (0,09%), corresponding to 24 entities, of which:
108 invoices correspond to 7 entities within the scope of the Generalitat de Catalunya (mostlyschools)
70 invoices correspond to 14 entities in the field of local administrations
16 invoices correspond to 2 entities of the Universities group
Invoices that have once reported the status PAID, have informed the state REJECTED: 20 invoices (0,01%), corresponding to 9 entities, have been processed reporting the status Rejected after the state Paid, of which:
5 invoices correspond to 4 entities within the scope of the Generalitat de Catalunya (mostly schools)
9 invoices correspond to 3 entities in the field of local administrations
3 invoices correspond to 1 University entity
Invoices that have reported the status PAID, but they have not reported any of the previous mandatory statements: 75.084 invoices (32,74%), out of a total of 229.313 invoices, which correspond to 451 entities, of which:
34.774 invoices correspond to 80 entities within the scope of the Generalitat de Catalunya
37.498 invoices correspond to 352 entities in the field of local administrations
2.251 invoices correspond to 2 University entities
Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 37.081 invoices (99,17%), out of a total of 37.391 invoices, corresponding to 1.296 entities, of which:
14.764 invoices correspond to 245 entities within the scope of the Generalitat de Catalunya (mostly schools)
18.708 invoices correspond to 1.011 entities in the field of local administrations
2.493 invoices correspond to 8 University entities
Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 115 invoices (0,31%), corresponding to 39 entities, of which:
64 invoices correspond to 18 entities within the scope of the Generalitat de Catalunya (mostly schools)
51 invoices correspond to 21 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: 225.433 invoices (81,95%), corresponding to 1.880 entities, of which:
105.403 invoices correspond to 1.100 entities within the scope of the Generalitat de Catalunya (mostly schools)
111.440 invoices correspond to 728 entities in the field of local administrations
6.299 invoices correspond to 2 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.
