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1. Introduction Across Europe, digital tax transformation is progressing through different models. While some countries adopt clearance models based on real-time data transmission, others prefer more flexible, audit-based approaches. Norway falls into the latter category and has long implemented a SAF-T (Standard Audit File for Tax) based post-audit model. In this model, transactions are not transmitted to the tax authority in real time; instead, data is stored within company systems and...

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...