Indicators on invoices in e-FACT (November 2023)
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- Electronic invoice
Indicators on invoices in e.FACT (August 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 bring you the results obtained in the analysis of the invoices corresponding to the month of November 2023.
During this period they include:
- 409.024 invoice records from 2.821 entities
- 9.000.668 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: 114.788 invoices (28,02%), which correspond to 1.479 entities, of which:
- 62.600 invoices correspond to 284 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 35.064 invoices correspond to 1.150 entities in the field of local administrations
- 16.703 invoices correspond to 6 University entities
- Invoices that only have the status REGISTERED i finalists: 14.428 invoices, corresponding to 626 entities, of which:
- 7 invoices correspond to 4 entities within the scope of the Generalitat de Catalunya
- 13.267 invoices correspond to 605 entities in the field of local administrations
- 1.001 invoices correspond to 6 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 140 invoices (0,06%), corresponding to 43 entities, of which:
- 34 invoices correspond to 22 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 85 invoices correspond to 19 entities in the field of local administrations
- 16 invoices correspond to 1 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 33 invoices (0,01%), corresponding to 24 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 23 invoices correspond to 19 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 5 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: 84.037 invoices (34,29%), out of a total of 245.107 invoices, which correspond to 467 entities, of which:
- 43.876 invoices correspond to 86 entities within the scope of the Generalitat de Catalunya
- 36.126 invoices correspond to 353 entities in the field of local administrations
- 3.333 invoices correspond to 3 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 49.096 invoices (99,22%), out of a total of 49.482 invoices, corresponding to 1.520 entities, of which:
- 21.585 invoices correspond to 381 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 22.546 invoices correspond to 1.087 entities in the field of local administrations
- 3.826 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 143 invoices (0,29%), corresponding to 63 entities, of which:
- 89 invoices correspond to 26 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 52 invoices correspond to 36 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: 234.857 invoices (80,12%), corresponding to 1.932 entities, of which:
- 111.870 invoices correspond to 1.130 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 113.348 invoices correspond to 734 entities in the field of local administrations
- 7.116 invoices correspond to 3 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 34.882 invoices, corresponding to 716 entities, of which:
- 3.641 invoices correspond to 67 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 20.168 invoices correspond to 625 entities in the field of local administrations
- 10.867 invoices correspond to 5 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.