Invoice the Public Administration

In Spain, all invoices issued to the Public Administration must be electronic.

  • General State Administration

    General State Administration
  • Administration of Autonomous Communities

    Administration of Autonomous Communities
  • Entities that make up the Local Administration

    Entities that make up the Local Administration
  • Managing entities and common services of Social Security

    Managing entities and common services of Social Security
  • Autonomous organisms

    Autonomous organisms
  • Public Universities

    Public Universities

To find out which organisms and entities are considered Public Administration, you can consult article 3.2 of the Royal Decree 3/2011 of 14 November

What requirements do the invoices have?

The electronic invoices sent to the Public Administrations must comply with three specific requirements

  • Format: the Public Administrations require the format facturae, in versions 3.2, 3.2.1 and 3.2.2.
  • Digital signature: invoices must be digitally signed.
  • Codes: they should specify the DIR 3 Codes of the recipient. These are the codes related to the Electronic Invoice. These codes are made up of, at least, three fields: the accounting office, the managing agency and the processing unit.

Where are the invoices sent?

To the Electronic Invoice General Entry Points of the different Public Administrations.

In the General State Administration the PGEF is FACe. It contains all the invoices submitted to the multiple Public Administrations. Some Autonomous Communities such as Catalonia, Galicia, Canary Islands, Valencia, Castilla-La Mancha or Euskadi have their own PGEF.

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