Electronic Invoice: What is the difference between the DIR3 and DIRe codes?
On the way of the Public Administration towards the total digital transformation of its processes, it is increasingly necessary to use the electronic invoice for commercial transactions between public and private sector companies. For the sending of electronic invoices there are different technological platforms for free use: FACe for invoices of the General State Administration and FACeB2B for the exchange of invoices between private sector companies. The issuer of the invoice must fill in, among other fields, the so-called DIR3 and DIRe codes, but how do they differ from each other? What type of transaction is each used for?
The codes of the Common Directory of Units and Offices DIR3, are used when the recipients of the invoices are bodies of the Public Administration and must be included in the electronic invoices to accurately identify the bodies to which they must be sent from the FACe platform.
DIR3 codes are composed of 3 units:
Managing body (contracting-receiving body)
Processing unit (directing center promoter of the contract-payer)
Accounting Office (has a fiscal nature)
The DIR3 is the Common Directory of Organic Units and Offices that provides a unified and common inventory to the entire Administration of the organic units / public bodies, their associated offices and economic-budgetary management units, facilitating the distributed and co-responsible maintenance of the information .
The contractor may include the identification of these bodies and their codes in the specifications of particular administrative clauses. Each Public Administration must make available to the suppliers the list of units and their codes.
The DIRe, on the other hand, is facilitated in the exchange of invoices between private sector companies (FACeB2B). It is, like DIR3, an alphanumeric code that uniquely identifies each company that receives invoices and each company of Billing Services.
For the issuance of the invoice it is mandatory to indicate on it the ADDRESS of the recipient to whom it is addressed. In order to receive the invoices, the receiving company must register with the DIRe Entities Directory in order to subsequently join the FACeB2B platform.
In order for the issuer to send the electronic invoice correctly, it is necessary to know the contents of the DIR3 and DIRe codes, because that way the system would not allow it to be issued.