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 October 2023.
During this period they include:
401.094 invoice records from 2.808 entities
9.281.454 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: 103.716 invoices (25,82%), which correspond to 1.471 entities, of which:
55.462 invoices correspond to 294 entities within the scope of the Generalitat de Catalunya (mostly schools)
33.892 invoices correspond to 1.145 entities in the field of local administrations
14.102 invoices correspond to 7 University entities
Invoices that only have the status REGISTERED i finalists: 12.838 invoices (3,20%), corresponding to 635 entities, of which:
10 invoices correspond to 3 entities within the scope of the Generalitat de Catalunya
11.914 invoices correspond to 617 entities in the field of local administrations
758 invoices correspond to 6 University entities
Invoices that have once reported the status PAID, other states have continued to report: 120 invoices (0,05%), corresponding to 34 entities, of which:
22 invoices correspond to 18 entities within the scope of the Generalitat de Catalunya (mostlyschools)
69 invoices correspond to 13 entities in the field of local administrations
24 invoices correspond to 1 entity of the Universities group
Invoices that have once reported the status PAID, have informed the state REJECTED: 25 invoices (0,01%), corresponding to 19 entities, have been processed reporting the status Rejected after the state Paid, of which:
19 invoices correspond to 16 entities within the scope of the Generalitat de Catalunya (mostly schools)
1 invoices correspond to 1 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: 85.223 invoices (34,49%), out of a total of 247.119 invoices, which correspond to 477 entities, of which:
43.004 invoices correspond to 86 entities within the scope of the Generalitat de Catalunya
38.450 invoices correspond to 372 entities in the field of local administrations
2.808 invoices correspond to 2 University entities
Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 50.731 invoices (99,26%), out of a total of 51.111 invoices, corresponding to 1.482 entities, of which:
24.435 invoices correspond to 358 entities within the scope of the Generalitat de Catalunya (mostly schools)
21.919 invoices correspond to 1.088 entities in the field of local administrations
3.088 invoices correspond to 8 University entities
Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 137 invoices (0,27%), corresponding to 71 entities, of which:
89 invoices correspond to 29 entities within the scope of the Generalitat de Catalunya (mostly schools)
48 invoices correspond to 42 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: 232.057 invoices (81,24%), corresponding to 1.915 entities, of which:
109.575 invoices correspond to 1.134 entities within the scope of the Generalitat de Catalunya (mostly schools)
113.460 invoices correspond to 734 entities in the field of local administrations
6.589 invoices correspond to 2 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.
