- Electronic invoice
Indicators on invoices in e.FACT (June 2024)
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 May 2024.
During this period they include:
- 447.489 invoice records from 3.111 entities
- 9.066.970 invoice status records
The analysis carried out has taken into consideration the following areas of action:
- 3.113 entities of the Generalitat de Catalunya
- 1.585 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: 165.007 invoices (36,85%), which correspond to 1.902 entities, of which:
- 80.841 invoices correspond to 625 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 66.685 invoices correspond to 1.214 entities in the field of local administrations
- 16.824 invoices correspond to 8 University entities
- Invoices that only have the status REGISTERED i finalists: 12.108 invoices (2,71%), corresponding to 622 entities, of which:
- 14 invoices correspond to 7 entities within the scope of the Generalitat de Catalunya
- 11.170 invoices correspond to 594 entities in the field of local administrations
- 755 invoices correspond to 6 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 178 invoices (0,08%), corresponding to 40 entities, of which:
- 85 invoices correspond to 19 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 74 invoices correspond to 20 entities in the field of local administrations
- 19 invoices correspond to 1 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 20 invoices (0,01%), corresponding to 18 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 14 invoices correspond to 14 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 6 invoices correspond to 4 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: 77.049 invoices (32,97%), out of a total of 233.708 invoices, which correspond to 454 entities, of which:
- 29.642 invoices correspond to 91 entities within the scope of the Generalitat de Catalunya
- 43.172 invoices correspond to 334 entities in the field of local administrations
- 3.120 invoices correspond to 2 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 48.397 invoices (98,61%), out of a total of 49.080 invoices, corresponding to 1.449 entities, of which:
- 15.980 invoices correspond to 335 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 28.821 invoices correspond to 1.053 entities in the field of local administrations
- 2.923 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 474 invoices (0,97%), corresponding to 57 entities, of which:
- 57 invoices correspond to 18 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 417 invoices correspond to 39 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: 266.914 invoices (83,02%), corresponding to 2.241 entities, of which:
- 114.832 invoices correspond to 1.365 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 141.352 invoices correspond to 759 entities in the field of local administrations
- 7.374 invoices correspond to 3 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 42.931 invoices, corresponding to 807 entities, of which:
- 4.243 invoices correspond to 87 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 27.467 invoices correspond to 683 entities in the field of local administrations
- 10.887 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.