What are the DIR3 codes?
The DIR3 codes are three mandatory data that must be specified in the electronic invoices issued to the Public Administrations of Spain. The 3 codes correspond to Managing Body, Processing Unit and Accounting Office.
In the B2Brouter Directory you can find the verified DIR3 codes of Mancomunidad de Las Encartaciones as well as those of other Public Administrations.
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When is it mandatory to make an electronic invoice?
In Spain, electronic invoicing has been mandatory since 2015 for providers of the Public Administration (Town Councils, Regional Governments, Generalitat, Health Services, Universities, etc.). Companies or freelancers that are subcontractors or contractors of public contracts must also issue their invoices in electronic format.
For the public sector, invoices must be sent in Facturae format and electronic invoices must be sent through the appropriate Entry Point.Sign up to use our electronic invoicing services