- Electronic invoice
Important update in the e-FACT electronic invoice service
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 December 2023.
During this period they include:
- 422.244 invoice records from 2.987 entities
- 8.719.786 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: 141.980 invoices (33,58%), which correspond to 1.589 entities, of which:
- 78.143 invoices correspond to 326 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 49.110 invoices correspond to 1.215 entities in the field of local administrations
- 14.223 invoices correspond to 7 University entities
- Invoices that only have the status REGISTERED i finalists: 17.003 invoices (4,20%), corresponding to 673 entities, of which:
- 9 invoices correspond to 3 entities within the scope of the Generalitat de Catalunya
- 15.798 invoices correspond to 653 entities in the field of local administrations
- 1.032 invoices correspond to 6 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 229 invoices (0,10%), corresponding to 64 entities, of which:
- 75 invoices correspond to 39 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 128 invoices correspond to 22 entities in the field of local administrations
- 20 invoices correspond to 2 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 53 invoices (0,02%), corresponding to 41 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 42 invoices correspond to 35 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 4 invoices correspond to 4 entities in the field of local administrations
- 1 invoices correspond to 1 University entities
- Invoices that have reported the status PAID, but they have not reported any of the previous mandatory statements: 64.947 invoices (28,67%), out of a total of 226.500 invoices, which correspond to 462 entities, of which:
- 28.320 invoices correspond to 89 entities within the scope of the Generalitat de Catalunya
- 33.666 invoices correspond to 341 entities in the field of local administrations
- 2.154 invoices correspond to 2 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 53.596 invoices (99,19%), out of a total of 54.034 invoices, corresponding to 1.554 entities, of which:
- 22.286 invoices correspond to 396 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 26.845 invoices correspond to 1.097 entities in the field of local administrations
- 3.413 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 214 invoices (0,40%), corresponding to 94 entities, of which:
- 104 invoices correspond to 24 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 108 invoices correspond to 69 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: 240.137 invoices (80,62%), corresponding to 2.102 entities, of which:
- 103.831 invoices correspond to 1.277 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 127.063 invoices correspond to 742 entities in the field of local administrations
- 6.972 invoices correspond to 2 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 41.759 invoices, corresponding to 810 entities, of which:
- 3.558 invoices correspond to 65 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 29.427 invoices correspond to 715 entities in the field of local administrations
- 8.550 invoices correspond to 6 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 8 councils that are not part of the eFACT service.