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Oracle Fusion Cloud ERP in Spain: e-invoicing, VAT reporting and audit files
Short answer: Oracle Fusion Cloud ERP in Spain
| E-invoicing (Verifactu & B2B) | unknown unverified No Spain e-invoicing feature found in the 26D Financials guides reviewed (Spain SII VAT reporting is documented separately). |
|---|---|
| VAT reporting | documented – Modelo 303 – IVA Autoliquidación (VAT self-assessment return): not established; Modelo 347 – Declaración anual de operaciones con terceras personas (Annual return of transactions with third parties): not established; Modelo 349 – Declaración recapitulativa de operaciones intracomunitarias (EU sales list (recapitulative statement)): not established; Modelo 390 – Declaración resumen anual del IVA (Annual VAT summary return): not established; Suministro Inmediato de Información (SII) (Immediate supply of VAT ledger information): documented |
| Audit file (SAF-T or equivalent) | n/a – No national SAF-T or standard audit-file obligation was found for Spain. The Tax Agency requires VAT record books (issued and received invoices, investment goods, intra-EU operations) kept in a form that stays accessible; monthly filers keep them through SII, listed under VAT reporting. |
Provider options: none recorded for this country.
Dependencies: Spain tax setup and SII attribute defaulting; connection to the tax authority as described in the guide.
Main gaps:
- E-invoicing (Verifactu & B2B): support recorded as “unknown”.
- VAT reporting – Modelo 303 – IVA Autoliquidación (VAT self-assessment return): evidence not established (researched; not a finding of no support).
- VAT reporting – Modelo 347 – Declaración anual de operaciones con terceras personas (Annual return of transactions with third parties): evidence not established (researched; not a finding of no support).
- VAT reporting – Modelo 349 – Declaración recapitulativa de operaciones intracomunitarias (EU sales list (recapitulative statement)): evidence not established (researched; not a finding of no support).
- VAT reporting – Modelo 390 – Declaración resumen anual del IVA (Annual VAT summary return): evidence not established (researched; not a finding of no support).
Verify before go-live:
- The e-invoicing classification is not source-verified yet; confirm it with Oracle Fusion Cloud ERP or the provider before relying on it.
- Plan against the Verifactu & B2B dates: Verifactu (RD 1007/2023 as amended by RDL 15/2025): corporate-tax payers before 1 Jan 2027, all others before 1 Jul 2027. On 5 Oct 2026 Hacienda announced plans to postpone pending SME/self-employed obligations to Oct 2028 (not yet enacted). B2B e-invoicing >EUR8m from Oct 2027, others 2028.
- No finding on this site was tested in a live tenant, and none establishes acceptance by the tax authority; run your own acceptance tests.
Generated from the evidence records on this page. “Not established” is not a finding of no support. Method: how we verify · Checklists: test before go-live, read a support claim.
E-invoicing detail: Verifactu & B2B
| Mandate | Verifactu + B2B e-invoicing (Crea y Crece) |
|---|---|
| Deadlines | Verifactu (RD 1007/2023 as amended by RDL 15/2025): corporate-tax payers before 1 Jan 2027, all others before 1 Jul 2027. On 5 Oct 2026 Hacienda announced plans to postpone pending SME/self-employed obligations to Oct 2028 (not yet enacted). B2B e-invoicing >EUR8m from Oct 2027, others 2028 |
| Support type | unknown |
| Vendors / add-ons | unverified |
| Notes | No Spain e-invoicing feature found in the 26D Financials guides reviewed (Spain SII VAT reporting is documented separately). |
| Status | unverified |
| Last verified | not yet verified |
| Source | No source checked yet – unverified. |
Ways to comply
- Oracle Fusion Cloud ERP itself – support type: unknown (unverified).
Only provider routes whose sourced coverage includes this country are shown, alphabetically; listing is not an endorsement. See all providers.
VAT reporting and audit files: Oracle Fusion Cloud ERP in Spain
VAT reporting: documented
- Modelo 303 – IVA Autoliquidación: evidence not established (researched; not a finding of no support)
- Modelo 347 – Declaración anual de operaciones con terceras personas: evidence not established (researched; not a finding of no support)
- Modelo 349 – Declaración recapitulativa de operaciones intracomunitarias: evidence not established (researched; not a finding of no support)
- Modelo 390 – Declaración resumen anual del IVA: evidence not established (researched; not a finding of no support)
- Suministro Inmediato de Información (SII): documented Oracle Fusion Cloud ERP (standard) (EV-0433)
| Report | Route | Product / provider | Stage | Status | Evidence |
|---|---|---|---|---|---|
| Suministro Inmediato de Información (SII) | vendor standard | Oracle Fusion Cloud ERP (standard) | — | documented | EV-0433 |
SAF-T / audit files: n/a
No national SAF-T or standard audit-file obligation was found for Spain. The Tax Agency requires VAT record books (issued and received invoices, investment goods, intra-EU operations) kept in a form that stays accessible; monthly filers keep them through SII, listed under VAT reporting.
Spain: VAT reporting requirements · all Oracle Fusion Cloud ERP reporting alternatives
About Oracle Fusion Cloud ERP
Oracle Fusion Cloud ERP Enterprise (Oracle) Oracle describes Oracle Fusion Cloud ERP as a complete cloud ERP suite with embedded AI to automate manual processes, real-time analytics and automatic updates. The suite covers financial management, project management, procurement, enterprise performance management and risk management, and Oracle groups supply chain and manufacturing applications with it. It is a separate product from NetSuite, which Oracle markets to small and mid-sized organisations. Official site: https://www.oracle.com/erp/ · checked 2026-10-25
Related: Glossary · Spain glossary terms
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