- 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 bring you the results obtained in the analysis of the invoices corresponding to the month of September 2024.
During this period they include:
- 330.283 invoice records from 2.996 entities
- 9.717.057 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: 87.617 invoices (26,51%), which correspond to 1.623 entities, of which:
- 48.115 invoices correspond to 455 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 29.112 invoices correspond to 1.105 entities in the field of local administrations
- 9.875 invoices correspond to 8 University entities
- Invoices that only have the status REGISTERED i finalists: 9.626 invoices (2,91%), corresponding to 633 entities, of which:
- 5 invoices correspond to 3 entities within the scope of the Generalitat de Catalunya
- 9.000 invoices correspond to 614 entities in the field of local administrations
- 506 invoices correspond to 5 University entities
- Invoices that have once reported the status PAID, other states have continued to report: 118 invoices (0,06%), corresponding to 30 entities, of which:
- 48 invoices correspond to 10 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 58 invoices correspond to 18 entities in the field of local administrations
- 11 invoices correspond to 1 entity of the Universities group
- Invoices that have once reported the status PAID, have informed the state REJECTED: 13 invoices (0,01%), corresponding to 10 entities, have been processed reporting the status Rejected after the state Paid, of which:
- 6 invoices correspond to 6 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 6 invoices correspond to 3 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: 73.588 invoices (35,71%), out of a total of 206.088 invoices, which correspond to 439 entities, of which:
- 39.941 invoices correspond to 82 entities within the scope of the Generalitat de Catalunya
- 30.580 invoices correspond to 332 entities in the field of local administrations
- 2.003 invoices correspond to 2 University entities
- Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 36.853 invoices (99,44%), out of a total of 37.059 invoices, corresponding to 1.462 entities, of which:
- 17.795 invoices correspond to 316 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 16.481 invoices correspond to 1.088 entities in the field of local administrations
- 2.061 invoices correspond to 8 University entities
- Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 83 invoices (0,22%), corresponding to 41 entities, of which:
- 49 invoices correspond to 18 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 33 invoices correspond to 22 entities in the field of local administrations
- 1 invoices correspond to 1 University entities
- Invoices that never report the RCF number with the status REGISTERED IN RCF: 200.456 invoices (82,21%), corresponding to 2.141 entities, of which:
- 98.797 invoices correspond to 1.287 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 93.939 invoices correspond to 769 entities in the field of local administrations
- 4.874 invoices correspond to 3 University entities
- Invoices that have no mandatory status (only report the status REGISTERED): 25.098 invoices, corresponding to 715 entities, of which:
- 3.179 invoices correspond to 65 entities within the scope of the Generalitat de Catalunya (mostly schools)
- 15.615 invoices correspond to 617 entities in the field of local administrations
- 5.972 invoices correspond to 4 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.