- 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 October 2024.
During this period they include:
- 433.682 invoice records from 2.732 entities
- 9.703.543 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: 110.698 invoices (25,51%), which correspond to 1.412 entities, of which:
- 57.335 invoices correspond to 271 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 36.138 invoices correspond to 1.082 entities in the field of local administrations
- 16.514 invoices correspond to 8 University entities
- Invoices that only have the status REGISTERED i finalists: 12.699 invoices (2,93%), corresponding to 687 entities, of which:
- 12 invoices correspond to 5 entities within the scope of the Generalitat de Catalunya
- 11.688 invoices correspond to 663 entities in the field of local administrations
- 893 invoices correspond to 6 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 208 invoices (0,08%), corresponding to 39 entities, of which:
- 119 invoices correspond to 20 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 57 invoices correspond to 17 entities in the field of local administrations
- 32 invoices correspond to 2 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 33 invoices (0,01%), corresponding to 21 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 20 invoices correspond to 16 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 13 invoices correspond to 5 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: 98.228 invoices (35,98%), out of a total of 273.015 invoices, which correspond to 483 entities, of which:
- 55.130 invoices correspond to 87 entities within the scope of the Generalitat de Catalunya
- 38.572 invoices correspond to 360 entities in the field of local administrations
- 3.056 invoices correspond to 2 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 50.015 invoices (99,18%), out of a total of 50.428 invoices, corresponding to 1.646 entities, of which:
- 21.268 invoices correspond to 405 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 24.337 invoices correspond to 1.163 entities in the field of local administrations
- 3.497 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 96 invoices (0,19%), corresponding to 54 entities, of which:
- 43 invoices correspond to 19 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 53 invoices correspond to 35 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: 257.374 invoices (82,32%), corresponding to 1.890 entities, of which:
- 121.195 invoices correspond to 983 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 124.657 invoices correspond to 793 entities in the field of local administrations
- 7.440 invoices correspond to 3 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 36.697 invoices, corresponding to 723 entities, of which:
- 4.242 invoices correspond to 69 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 21.340 invoices correspond to 615 entities in the field of local administrations
- 10.708 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.