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 send you the results obtained in the analysis of the invoices corresponding to the month of June 2023.
During this period they include:
388.234 invoice records from 2.839 entities
8.167.396 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: 132.484 invoices (34,10%), which correspond to 1.879 entities, of which:
76.747 invoices correspond to 667 entities within the scope of the Generalitat de Catalunya (mostly schools)
40.390 invoices correspond to 1.171 entities in the field of local administrations
15.035 invoices correspond to 7 University entities
Invoices that only have the status REGISTERED i finalists: 4.963 invoices (1,27%), corresponding to 614 entities, of which:
1.274 invoices correspond to 379 entities within the scope of the Generalitat de Catalunya
3.659 invoices correspond to 219 entities in the field of local administrations
0 invoices correspond to 0 University entities
Invoices that have once reported the status PAID, other states have continued to report: 1.660 invoices (0,76%), corresponding to 37 entities, of which:
59 invoices correspond to 10 entities within the scope of the Generalitat de Catalunya (mostlyschools)
1.584 invoices correspond to 25 entities in the field of local administrations
17 invoices correspond to 2 entities of the Universities group
Invoices that have once reported the status PAID, have informed the state REJECTED: 14 invoices (0,01%), corresponding to 10 entities, have been processed reporting the status Rejected after the state Paid, of which:
8 invoices correspond to 7 entities within the scope of the Generalitat de Catalunya (mostly schools)
2 invoices correspond to 2 entities in the field of local administrations
4 invoices correspond to 1 University entity
Invoices that have reported the status PAID, but they have not reported any of the previous mandatory statements: 67.287 invoices (30,93%), out of a total of 217.557 invoices, which correspond to 572 entities, of which:
28.260 invoices correspond to 79 entities within the scope of the Generalitat de Catalunya
35.899 invoices correspond to 476 entities in the field of local administrations
2.650 invoices correspond to 3 University entities
Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 38.689 invoices (99,28%), out of a total of 38.968 invoices, corresponding to 1.362 entities, of which:
14.591 invoices correspond to 293 entities within the scope of the Generalitat de Catalunya (mostly schools)
20.035 invoices correspond to 1.028 entities in the field of local administrations
2.663 invoices correspond to 8 University entities
Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 86 invoices (0,22%), corresponding to 41 entities, of which:
59 invoices correspond to 21 entities within the scope of the Generalitat de Catalunya (mostly schools)
25 invoices correspond to 19 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: 228.532 invoices (81,85%), corresponding to 1.954 entities, of which:
110.183 invoices correspond to 1.180 entities within the scope of the Generalitat de Catalunya (mostly schools)
109.290 invoices correspond to 725 entities in the field of local administrations
6.979 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.
