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1. Introduction Spain is one of the leading countries in the European Union in terms of digital tax transformation. E-invoicing and e-reporting processes have been actively used for years, and with new regulations, this structure is becoming more integrated. Especially for B2B transactions, upcoming obligations will not only cover invoice issuance but also payment tracking. The current legal framework is built on Ley 18/2022 and its implementing regulation Real Decreto 238/2026, which...

One of the longest-running debates in SAP consulting is: “Should a functional consultant know how to code?” The answer: No, but you must understand it. As an FI consultant, your responsibility doesn’t end with customizing. You should also know how the system works behind the scenes. When you understand key concepts like debugging, BAPI, BADI, and user exits, you stop being just a tester, you become a problem solver. 1. How Much ABAP Knowledge Should a Functional Consultant Have? A...

1. Introduction: The Concept of Accounting Periods One of the fundamental principles of financial accounting is the periodicity principle. According to this principle, revenues and expenses must be recorded in the period to which they belong. For example, income earned in 2025 should be recorded in 2025, while parts extending into 2026 should be deferred to the relevant period. In the SAP FI module, the most important mechanism for applying this principle is the process of accruals and...