The three DIR3 codes for FACe
Invoicing a Spanish public body needs Facturae 3.2 through FACe and three codes from the DIR3 directory. The body’s tax ID does not replace them.
Oficina contable, órgano gestor, and unidad tramitadora
DIR3 is the directory of administrative units. An invoice to a public body needs three codes from that directory: the oficina contable (accounting office), the órgano gestor (managing body), and the unidad tramitadora (processing unit). Each one points to a different role. Copy them from that body’s FACe directory, not from an old invoice to someone else.
- Oficina contable: the unit that books the invoice.
- Órgano gestor: the unit that manages the spend.
- Unidad tramitadora: the unit that processes the file.
FACe is the public-sector channel
FACe is how invoices reach public administrations. Electronic invoicing between companies is a different rule, Royal Decree 238/2026, and its deadlines do not start until the ministerial order on the public solution is published in the BOE. On 26 September 2026 that order was not published. A private customer is not invoiced with DIR3 codes.
How Factura Fácil sends it
On the public-body contact you store the three codes. With a PFX or P12 certificate connected, the invoice can go out as Facturae 3.2 via FACe from the web, iOS, or Android. That channel belongs to the body. The VeriFactu record, if you turn it on, travels separately: the overview is VeriFactu for autónomos. The app does not file taxes.
Common questions
Can I leave one DIR3 code blank?
No. FACe asks for all three, taken from that body’s directory: oficina contable, órgano gestor, and unidad tramitadora.
Do I need a certificate for FACe?
Yes. Sending uses the electronic certificate you connect as PFX or P12. Factura Fácil does not issue it. Without that file, the Facturae invoice does not go to the administration.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.