- Electronic invoice
New format of the electronic invoice electronic receipt
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 January 2024.
During this period they include:
- 350.369 invoice records from 2.590 entities
- 8.539.200 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: 130.502 invoices (37,19%), which correspond to 1.630 entities, of which:
- 82.571 invoices correspond to 424 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 37.634 invoices correspond to 1.157 entities in the field of local administrations
- 9.662 invoices correspond to 7 University entities
- Invoices that only have the status REGISTERED i finalists: 11.040 invoices (3,15%), corresponding to 576 entities, of which:
- 8 invoices correspond to 4 entities within the scope of the Generalitat de Catalunya
- 10.372 invoices correspond to 557 entities in the field of local administrations
- 555 invoices correspond to 6 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 112 invoices (0,07%), corresponding to 31 entities, of which:
- 15 invoices correspond to 10 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 85 invoices correspond to 18 entities in the field of local administrations
- 8 invoices correspond to 1 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 10 invoices (0,01%), corresponding to 10 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 8 invoices correspond to 8 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 2 invoices correspond to 2 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: 48.318 invoices (28,14%), out of a total of 171.712 invoices, which correspond to 422 entities, of which:
- 16.504 invoices correspond to 83 entities within the scope of the Generalitat de Catalunya
- 29.051 invoices correspond to 312 entities in the field of local administrations
- 2.036 invoices correspond to 2 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 48.141 invoices (99,54%), out of a total of 48.363 invoices, corresponding to 1.456 entities, of which:
- 24.521 invoices correspond to 345 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 20.641 invoices correspond to 1.061 entities in the field of local administrations
- 2.405 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 98 invoices (0,20%), corresponding to 49 entities, of which:
- 50 invoices correspond to 20 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 47 invoices correspond to 28 entities in the field of local administrations
- 1 invoice corresponds to 1 University entity
- Invoices that never report the RCF number with the status REGISTERED IN RCF: 211.489 invoices (82,47%), corresponding to 1.737 entities, of which:
- 110.792 invoices correspond to 937 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 93.600 invoices correspond to 741 entities in the field of local administrations
- 5.153 invoices correspond to 3 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 30.354 invoices, corresponding to 759 entities, of which:
- 3.479 invoices correspond to 78 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 20.742 invoices correspond to 651 entities in the field of local administrations
- 5.864 invoices correspond to 7 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.