FACe: how to e-invoice the Spanish public sector
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Choose your legal form and the invoice amount: the calculator says whether you must file it through FACe or another entry point, or whether paper is still allowed.
E-invoice to public bodies
Paper allowed
Public bodies may exempt invoices up to €5,000 (Law 25/2013, art. 4). If yours has, paper is fine.
| Format | Facturae 3.2.2 |
| DIR3 codes | Accounting office, managing body, processing unit |
| Maximum size | 8 MB |
| Filing with the public body | 30 days from delivery (art. 3) |
Basis: Law 25/2013, arts. 3 to 6; Order HAP/1074/2014, art. 5.3.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
FACe is the general e-invoice entry point of the Spanish central government, and many regions and town halls have joined it. Since 15/01/2015, article 4 of Law 25/2013 requires the following to e-invoice and to file through the relevant entry point: public and private limited companies, entities without Spanish nationality, permanent establishments of non-residents, joint ventures and several groupings and funds. The self-employed may do so, but the law does not require it. Each public body may exclude by regulation invoices up to 5000 euros. The invoice is filed in Facturae format, signed with an advanced electronic signature based on a qualified certificate or with an electronic seal, and must identify the accounting office, managing body and processing unit with DIR3 codes. The file may not exceed 8 MB. The supplier has 30 days from delivery of the goods or the service to file the invoice with an official register.
Who must use it
| Supplier | E-invoice to public bodies |
|---|---|
| Public or private limited company | Mandatory |
| Entity without Spanish nationality or permanent establishment | Mandatory |
| Joint venture, economic interest grouping, funds | Mandatory |
| Self-employed, association, joint ownership | Voluntary, unless the contract requires it |
| Anyone, invoice up to €5,000 | Paper possible if that body has excluded them |
The list comes from article 4 of Law 25/2013, in force on this point since 15 January 2015. Every supplier may send e-invoices to public bodies; the entities on the list must do so and file through the general entry point. The small invoice exclusion is not automatic: each public body decides by regulation whether to apply it, so ask before sending paper. Check your case with the calculator above.
The file: format, signature and routing
Article 5 requires a structured format with an advanced electronic signature based on a qualified certificate, or an advanced electronic seal of the entity. The format is Facturae, currently version 3.2.2. Order HAP/1074/2014 requires the invoice to name the receiving administrative centres with their DIR3 directory codes: accounting office, managing body and processing unit. The maximum size including attachments is 8 MB. If you are unsure which format applies, try the comparison:
Format and signature
Format and signature
Facturae 3.2.2
| Mandatory since | 15 January 2015 |
| Unique identifier | FACe registry number |
| Statuses | Published by FACe |
What happens after filing
Under article 6, the entry point registers the invoice automatically, gives you a receipt with date and time, and forwards it to the accounting office named in it. That office records it in its invoice register, assigns it a code and passes it to the body that must confirm the delivery. You can follow each step in FACe. The public body's payment period starts with a correctly filed invoice, which is why the 30 day deadline in article 3 matters.
To prepare the file without installing anything, the Facturae creator asks for the three DIR3 codes when you pick a public body as the customer. You then sign it by following signing a Facturae file. If you prefer the official application, it is on Facturae download. Always keep the signed file you filed and the receipt from the entry point: together they prove your filing date if payment is late, and they let you answer any query from the accounting office quickly.