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Electronic Invoicing (e-FACT): Compliance and Analysis in Catalonia

Law 25/2013 promotes electronic invoicing and the creation of the accounting register of invoices. It allows suppliers to issue electronic invoices to public administrations, with certain subjects being mandatory. Government Agreement 151/2014 declared the e.FACT Punt General service for the entry of electronic invoices in Catalonia. Invoice analyses are conducted monthly and annually to ensure the quality of the service and compliance with the law. In November 2023, 409,024 invoice records from 2,821 entities and 9,000,668 invoice status records were included in the analysis. The analysis considered entities of the Government of Catalonia, local government entities, and universities. The status of processing of invoices that accounting offices must communicate includes “Registered with RCF,” “Posted the payment obligation,” “Paid,” and “Rejected.”

Source aoc.cat


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