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 September 2023.
During this period they include:
334.642 invoice records from 2.512 entities
9.229.231 invoice status records
The analysis 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: 107.426 invoices (32,06%), which correspond to 1.521 entities, of which:
66.136 invoices correspond to 375 entities within the scope of the Generalitat de Catalunya (mostly schools)
31.189 invoices correspond to 1.112 entities in the field of local administrations
9.856 invoices correspond to 7 University entities
Invoices that only have the status REGISTERED i finalists: 10.088 invoices (43,01%), corresponding to 598 entities, of which:
12 invoices correspond to 7 entities within the scope of the Generalitat de Catalunya
9.538 invoices correspond to 576 entities in the field of local administrations
422 invoices correspond to 6 University entities
Invoices that have once reported the status PAID, other states have continued to report: 96 invoices (0,05%), corresponding to 35 entities, of which:
27 invoices correspond to 17 entities within the scope of the Generalitat de Catalunya (mostlyschools)
56 invoices correspond to 16 entities in the field of local administrations
13 invoices correspond to 2 entities of the Universities group
Invoices that have once reported the status PAID, have informed the state REJECTED: 20 invoices (0,01%), corresponding to 15 entities, have been processed reporting the status Rejected after the state Paid, of which:
19 invoices correspond to 14 entities within the scope of the Generalitat de Catalunya (mostly schools)
1 invoice corresponds to 1 entity 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: 59.311 invoices (30,21%), out of a total of 196.353 invoices, which correspond to 461 entities, of which:
21.873 invoices correspond to 79 entities within the scope of the Generalitat de Catalunya
34.918 invoices correspond to 364 entities in the field of local administrations
1.947 invoices correspond to 2 University entities
Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 30.929 invoices (98,87%), out of a total of 31.282 invoices, corresponding to 1.264 entities, of which:
12.662 invoices correspond to 235 entities within the scope of the Generalitat de Catalunya (mostly schools)
15.527 invoices correspond to 998 entities in the field of local administrations
1.845 invoices correspond to 8 University entities
Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 94 invoices (0,30%), corresponding to 51 entities, of which:
46 invoices correspond to 18 entities within the scope of the Generalitat de Catalunya (mostly schools)
48 invoices correspond to 33 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: 200.610 invoices (81,75%), corresponding to 1.640 entities, of which:
95.538 invoices correspond to 876 entities within the scope of the Generalitat de Catalunya (mostly schools)
97.954 invoices correspond to 731 entities in the field of local administrations
4.664 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.
