- Electronic invoice
Indicators on invoices in e.FACT (October 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 August 2024.
During this period they include:
- 286.500 invoice records from 2.604 entities
- 8.641.776 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: 95.899 invoices (33,46%), which correspond to 1.592 entities, of which:
- 61.588 invoices correspond to 441 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 28.421 invoices correspond to 1.094 entities in the field of local administrations
- 5.315 invoices correspond to 7 University entities
- Invoices that only have the status REGISTERED i finalists: 7.337 invoices (2,56%), corresponding to 577 entities, of which:
- 2 invoices correspond to 2 entities within the scope of the Generalitat de Catalunya
- 7.023 invoices correspond to 557 entities in the field of local administrations
- 228 invoices correspond to 5 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 133 invoices (0,08%), corresponding to 22 entities, of which:
- 55 invoices correspond to 7 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 73 invoices correspond to 14 entities in the field of local administrations
- 5 invoices correspond to 1 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 5 invoices (0,00%), corresponding to 5 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 3 invoices correspond to 3 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: 52.217 invoices (31,21%), out of a total of 167.320 invoices, which correspond to 448 entities, of which:
- 19.236 invoices correspond to 80 entities within the scope of the Generalitat de Catalunya
- 30.860 invoices correspond to 345 entities in the field of local administrations
- 1.152 invoices correspond to 3 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 23.779 invoices (99,26%), out of a total of 23.956 invoices, corresponding to 1.286 entities, of which:
- 10.908 invoices correspond to 223 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 11.114 invoices correspond to 1.010 entities in the field of local administrations
- 929 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 66 invoices (0,28%), corresponding to 34 entities, of which:
- 35 invoices correspond to 13 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 31 invoices correspond to 21 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: 176.978 invoices (83,17%), corresponding to 1.762 entities, of which:
- 83.630 invoices correspond to 934 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 87.715 invoices correspond to 769 entities in the field of local administrations
- 2.755 invoices correspond to 3 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 20.253 invoices, corresponding to 716 entities, of which:
- 2.211 invoices correspond to 70 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 14.483 invoices correspond to 613 entities in the field of local administrations
- 3.277 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.