On the complexity of non-orientable Seifert fibre spaces

In this paper we deal with Seifert fibre spaces, which are compact 3-manifolds admitting a foliation by circles. We give a combinatorial description for these manifolds in all the possible cases: orientable, non-orientable, closed, with boundary. Moreover, we compute a potentially sharp upper bound for their complexity in terms of the invariants of the combinatorial description, extending to the non-orientable case results by Fominykh and Wiest for the orientable case with boundary and by Martelli and Petronio for the closed orientable case.