Public Administration (FACe)

Overview

When invoicing Spanish public administration (Administraciones Públicas), you must include DIR3 codes for administrative centers. This guide covers:

DIR3 administrative center codes
Accounting office (Oficina contable)
Managing body (Órgano gestor)
Processing unit (Unidad tramitadora)
FACe (Punto General de Entrada de Facturas Electrónicas) requirements

FACe is the General Entry Point for Electronic Invoices to Spanish public administration. All suppliers to public entities must submit invoices through FACe with valid DIR3 codes.

Complete Public Administration Example

Here’s a full working example for invoicing a Spanish public entity:

use PhpFacturae\Invoice;
use PhpFacturae\Party;

$invoice = Invoice::create('FAC-FACE-001')
    ->series('F')  // F for FACe invoices
    ->date('2024-12-15')
    ->seller(
        Party::company('B12345678', 'Consultoria IT S.L.')
            ->address(
                'C/ Serrano, 25',
                '28001',
                'Madrid',
                'Madrid',
                'ESP'
            )
            ->email('[email protected]')
            ->phone('912345678')
    )
    ->buyer(
        Party::company('S2800001A', 'Ministerio de Educacion')
            ->address(
                'C/ Alcala, 36',
                '28014',
                'Madrid',
                'Madrid',
                'ESP'
            )
            ->email('[email protected]')
            ->centre('01', 'EA0001234')  // Accounting office
            ->centre('02', 'EA0001234')  // Managing body
            ->centre('03', 'EA0001234')  // Processing unit
    )
    ->line('Consultoria implementacion sistema educativo', price: 15000.00, vat: 21)
    ->line('Licencias software (50 usuarios)', price: 5000.00, quantity: 1, vat: 21)
    ->line('Formacion personal (40 horas)', price: 85.00, quantity: 40, vat: 21)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-02-15'  // Public admin usually pays 60-90 days
    )
    ->legalLiteral(
        'Factura destinada a Administracion Publica. '
        . 'Sujeta a Ley 25/2013 de impulso de la factura electronica.'
    )
    ->export('factura-face.xsig');

Understanding DIR3 Codes

What is DIR3?

DIR3 (Directorio de Unidades Administrativas) is the official directory of Spanish public administration units. Each entity has unique codes for:

Accounting office (Oficina contable): Role code 01
Managing body (Órgano gestor): Role code 02
Processing unit (Unidad tramitadora): Role code 03

You can search for DIR3 codes at: https://dir3.redsara.es/

Adding Centers to Buyer

Use the centre() method on the buyer Party:

->buyer(
    Party::company('S2800001A', 'Ministerio XYZ')
        ->address('C/ Alcala, 36', '28014', 'Madrid', 'Madrid')
        ->centre('01', 'EA0001234')  // Accounting office
        ->centre('02', 'EA0001235')  // Managing body  
        ->centre('03', 'EA0001236')  // Processing unit
)

The three centers can be the same code if the entity uses a unified center.

Role Codes

Each center must specify its role:

Role Code	Description	Spanish Name
`01`	Accounting office	Oficina contable
`02`	Managing body	Órgano gestor
`03`	Processing unit	Unidad tramitadora

Complete Example with Different Centers

When centers are different (larger administrations):

Invoice::create('FAC-UNIV-001')
    ->series('U')
    ->date('2024-11-20')
    ->seller(
        Party::company('A87654321', 'Servicios Academicos S.L.')
            ->address('C/ Universidad, 10', '28040', 'Madrid', 'Madrid')
            ->email('[email protected]')
            ->phone('913456789')
    )
    ->buyer(
        Party::company('Q2818016I', 'Universidad Complutense de Madrid')
            ->address(
                'Av. Seneca, 2',
                '28040',
                'Madrid',
                'Madrid',
                'ESP'
            )
            ->email('[email protected]')
            ->centre('01', 'EA0008922', 'Oficina Contable UCM')
            ->centre('02', 'EA0008923', 'Vicerrectorado de Economia')
            ->centre('03', 'EA0008924', 'Seccion de Contratacion')
    )
    ->line('Material informatico aulas', price: 12000.00, vat: 21)
    ->line('Instalacion y configuracion', price: 2500.00, vat: 21)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-01-20'
    )
    ->legalLiteral(
        'Factura electronica para Administracion Publica. '
        . 'Conforme a Ley 25/2013.'
    )
    ->export('factura-universidad.xsig');

Center names are optional but recommended for clarity. They help internal tracking but don’t affect FACe validation.

Billing Period for Public Services

Public administration contracts often cover specific periods:

Invoice::create('FAC-PERIODO-ADMIN-001')
    ->series('PA')
    ->date('2025-01-10')
    ->billingPeriod(from: '2024-10-01', to: '2024-12-31')  // Q4 2024
    ->seller(
        Party::company('B98765432', 'Limpieza Profesional S.L.')
            ->address('C/ Industria, 45', '28925', 'Alcorcon', 'Madrid')
            ->email('[email protected]')
    )
    ->buyer(
        Party::company('P2813800E', 'Ayuntamiento de Madrid')
            ->address('Plaza de Cibeles, 1', '28014', 'Madrid', 'Madrid')
            ->centre('01', 'LA0002561')
            ->centre('02', 'LA0002561')
            ->centre('03', 'LA0002561')
    )
    ->line('Servicio limpieza edificio municipal Q4', price: 4500.00, quantity: 3, vat: 21)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-03-10'  // 60 days payment term
    )
    ->legalLiteral(
        'Servicio prestado segun contrato NUM-2024-XXX. '
        . 'Factura electronica FACe. Ley 25/2013.'
    )
    ->export('factura-trimestral-ayto.xsig');

Local Government Example

Invoicing a city council (Ayuntamiento):

Invoice::create('FAC-AYTO-001')
    ->date('2024-12-20')
    ->seller(
        Party::person('12345678Z', 'Jose', 'Martinez', 'Lopez')
            ->address('C/ Real, 8', '35001', 'Las Palmas', 'Las Palmas')
            ->email('[email protected]')
            ->phone('928111222')
    )
    ->buyer(
        Party::company('P3500100A', 'Ayuntamiento de Las Palmas')
            ->address(
                'Plaza de Santa Ana, s/n',
                '35001',
                'Las Palmas de Gran Canaria',
                'Las Palmas',
                'ESP'
            )
            ->email('[email protected]')
            ->centre('01', 'LA0003576')
            ->centre('02', 'LA0003576')
            ->centre('03', 'LA0003576')
    )
    ->line('Asesoria juridica municipal', price: 3000.00, irpf: 15, vat: 21)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-02-20'
    )
    ->legalLiteral(
        'Prestacion de servicios profesionales a Administracion Local. '
        . 'Retencion IRPF 15% practicada. Factura FACe.'
    )
    ->export('factura-ayuntamiento.xsig');

IRPF Withholding: Freelancers and professionals must include IRPF (15% or 7% for new businesses) when invoicing public administration.

Regional Government (Comunidad Autónoma)

Example for a regional government:

Invoice::create('FAC-CCAA-001')
    ->series('CA')
    ->date('2024-12-15')
    ->seller(
        Party::company('A11223344', 'Consultoria TIC S.L.')
            ->address('C/ Castellana, 100', '28046', 'Madrid', 'Madrid')
            ->email('[email protected]')
    )
    ->buyer(
        Party::company('S4100001D', 'Junta de Andalucia')
            ->address(
                'Av. de Roma, s/n',
                '41071',
                'Sevilla',
                'Sevilla',
                'ESP'
            )
            ->centre('01', 'GE0002345')
            ->centre('02', 'GE0002346')
            ->centre('03', 'GE0002347')
    )
    ->line('Auditoria sistemas informaticos', price: 25000.00, vat: 21)
    ->line('Informe ejecutivo', price: 5000.00, vat: 21)
    ->transferPayment(
        iban: 'ES91 2100 0418 4502 0005 1332',
        dueDate: '2025-03-15'  // 90 days
    )
    ->legalLiteral(
        'Servicio prestado a Comunidad Autonoma. '
        . 'Factura electronica segun RD 1619/2012. FACe.'
    )
    ->export('factura-junta-andalucia.xsig');

FACe Requirements Checklist

Mandatory elements for FACe submission:

✅ Valid DIR3 codes for all three centers (01, 02, 03)
✅ Correct public entity tax number (format: P, S, or Q + 7 digits + letter)
✅ Complete address for both parties
✅ Email contact (buyer)
✅ Valid IBAN for payment
✅ Due date (public admin usually 30-60-90 days)
✅ Legal literal mentioning Ley 25/2013 or FACe

Finding DIR3 Codes

To find the correct DIR3 codes:

Access DIR3 Portal

Visit the official DIR3 search: https://dir3.redsara.es/

Search Entity

Search by entity name or tax number (CIF/NIF)

Copy Codes

Look for:

Código de unidad (Unit code): starts with EA, GE, LA, etc.
Role: Oficina contable (01), Órgano gestor (02), Unidad tramitadora (03)

Verify with Buyer

Always confirm DIR3 codes with the purchasing department before issuing the invoice.

Many public entities provide their DIR3 codes in the purchase order or contract. Check the “Datos de facturación” section.

Multiple Invoices to Same Entity

Create a reusable buyer for frequent invoicing:

// Define once
$ministerio = Party::company('S2800001A', 'Ministerio de Educacion')
    ->address('C/ Alcala, 36', '28014', 'Madrid', 'Madrid', 'ESP')
    ->email('[email protected]')
    ->centre('01', 'EA0001234')
    ->centre('02', 'EA0001234')
    ->centre('03', 'EA0001234');

// Use in multiple invoices
Invoice::create('FAC-FACE-001')->date('2024-12-01')
    ->seller($myCompany)
    ->buyer($ministerio)
    ->line('Service A', price: 1000, vat: 21)
    ->transferPayment(iban: 'ES...', dueDate: '2025-02-01')
    ->export('face-001.xsig');

Invoice::create('FAC-FACE-002')->date('2024-12-15')
    ->seller($myCompany)
    ->buyer($ministerio)
    ->line('Service B', price: 2000, vat: 21)
    ->transferPayment(iban: 'ES...', dueDate: '2025-02-15')
    ->export('face-002.xsig');

Legal Literals for Public Admin

->legalLiteral(
    'Factura electronica destinada a Administracion Publica. '
    . 'Sujeta a Ley 25/2013 de impulso de la factura electronica '
    . 'y facturacion electronica en el Sector Publico.'
)

Next Steps

Basic Invoice

Learn the basics of invoice creation

Split Payments

Configure payment installments

Parties API

Complete Party and centre() documentation

Validation

Understanding validation errors

Getting Started

Core Concepts

Guides

Examples

Public Administration (FACe)

Overview

Complete Public Administration Example

Understanding DIR3 Codes

Complete Example with Different Centers

Billing Period for Public Services

Local Government Example

Regional Government (Comunidad Autónoma)

FACe Requirements Checklist

Finding DIR3 Codes

Multiple Invoices to Same Entity

Legal Literals for Public Admin

Next Steps

Basic Invoice

Split Payments

Parties API

Validation

Build docs developers (and LLMs) love

Getting Started

Core Concepts

Guides

Examples

​Overview

​Complete Public Administration Example

​Understanding DIR3 Codes

​Complete Example with Different Centers

​Billing Period for Public Services

​Local Government Example

​Regional Government (Comunidad Autónoma)

​FACe Requirements Checklist

​Finding DIR3 Codes

​Multiple Invoices to Same Entity

​Legal Literals for Public Admin

​Next Steps

Basic Invoice

Split Payments

Parties API

Validation

Build docs developers (and LLMs) love

Overview

Complete Public Administration Example

Understanding DIR3 Codes

Complete Example with Different Centers

Billing Period for Public Services

Local Government Example

Regional Government (Comunidad Autónoma)

FACe Requirements Checklist

Finding DIR3 Codes

Multiple Invoices to Same Entity

Legal Literals for Public Admin

Next Steps