Spain2 1

ORACLE DATA SHEET
SPAIN
COUNTRY SPECIFIC FEATURES
As of Release 12.2. Generated on April 25, 2018
Oracle E-Business Suite helps organizations compete globally while they

manage their businesses locally. Because it's designed for global
organizations doing business worldwide, new features and upgrades for
STANDARDIZE ON A SINGLE GLOBAL
SYSTEM: Oracle E-Business Suite are delivered simultaneously to all markets, in
With Oracle E-Business Suite to manage a single code set with the standard products, allowing countries to
your business systems at a global level, you
can: benefit immediately. This document, Spain Country Specific Features,
• Provide corporate consistency and global describes the capabilities provided by Oracle E-Business Suite to
visibility with centralized business
functions address local business and regulatory requirements in Spain.
• Extend core business systems with a
standards-based business platform
How Oracle delivers Globalization
• Accommodate global data standards with
a native global platform
Oracle E-Business Suite addresses geographic requirements through a comprehensive
global solution set that is comprised of the following components: (See Figure 1 below.)
• Global Technology Platform provides consistent technology support for global

requirements across all applications.
• Globalization Capabilities are delivered through rules-based engines that support

globally diverse requirements in areas such as accounting, payments, payroll, taxes,
and others.
• Localizations enhance the globalization capabilities by providing support for

country specific legislative and business requirements. The following localization
delivery methods exist:
MEET THE CHALLENGES OF
• Product Localizations: Delivered in product, by Development organization
GLOBALIZATION WITH ORACLE E-
BUSINESS SUITE • Add-on Localizations: Delivered via My Oracle Support, by Development and
Regional Localization centers.
Only Oracle's global software platform
enables the rapid deployment of cost- • Partner Localizations: Delivered by Oracle's partners
efficient and compliant business processes Please note that not all these delivery methods are applicable to every country.
that lead to success in your business.
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ORACLE DATA SHEET
Configurable Global Foundation Oracle’s Globalization Solution

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• Accounting rules
• Financial reporting
• Payment formats Applications
• Tax and withholding calculations
• Tax reporting Financial Human Capital Supply Chain
• Asset valuation and depreciation
Management Management Management
methods
• Inventory valuation
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Figure 1: Oracle's Globalization Infrastructure
Oracle E-Business Suite has been successfully implemented by companies in more than 150 countries
worldwide.
Oracle delivers specific localizations for the following countries:

Americas Europe, Middle East & Africa Asia Pacific
Argentina Austria Netherlands Australia
Brazil Belgium Norway China
Canada Bulgaria Poland Hong Kong
Used in more than 150 countries, Chile Croatia Portugal India
Oracle E-Business Suite lets you Colombia Czech Republic Romania Japan
operate wherever your customers, Mexico Denmark Russia Korea
suppliers, or employees are Peru Egypt Saudi Arabia Malaysia
located — all on one native, global Puerto Rico Finland Slovakia New Zealand
platform.
USA France South Africa Philippines
Venezuela Germany Spain Singapore
Greece Sweden Taiwan
Hungary Switzerland Thailand
Ireland Turkey
Israel UAE
Italy Ukraine
Kazakhstan United Kingdom
Kuwait
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ORACLE DATA SHEET
How to read this Document

GLOBAL SOLUTIONS FROM ORACLE:
This document starts with a high level summary of the requirements supported for Spain,
With successful implementations of Oracle
E-Business Suite around the world, only organized by product family and functional category. The document then provides a detailed
Oracle offers the solutions that description of the requirements and the features available in E-Business Suite to support these
organizations need to adapt to local
requirements.
conditions while still managing globally.
Country specific capabilities for deep
localization, business processes that can
Overview
be adopted and used worldwide and The following tables highlight the functional categories for which Oracle E-Business Suite
centralized systems for managing your
offers country specific features in Spain: Financial Reporting & Governance, Payments,
business on a worldwide scale make
Oracle E-Business Suite the right global Statutory Accounting - Fiscal Book, Transaction Tax, Regulated Transactions.
software platform to help your business
Functional Categories
compete and thrive in a global economy. Oracle Partner
for Financials
Financial Reporting & Governance √
Payments √
Statutory Accounting - Fiscal Book √
Transaction Tax √
Functional Categories
Oracle Partner
for Supply Chain Management
Regulated Transactions √
Spain Requirement Maps

The following tables list the key requirements supported in Oracle E-Business Suite for Spain.
The requirements are categorized into functional areas as shown below.
Financials
Financial Reporting & Governance
Financial Reporting & Governance
• Ability to support IFRS 'International Financial Reporting
Standards'
Payments
Payments
• Bank Account Statements Upload CSB 43
• Spanish Bank Transfer Magnetic Format CSB 34
• Spanish Bill Of Exchange / Promissory Note Format
• Spanish Check Payment Format
• Spanish Direct Debit Magnetic Format CSB 19
• Spanish Payment Format CSB 32
• Ability to net Payables and Receivables transactions
• Account Receivables Drafts - Bills of Exchange
• Payment to a trading partner on behalf of original supplier
• Single Euro Payments Area (SEPA)
Domestic Payment Methods
• Spanish Payment Format CSB 58
Statutory Accounting - Fiscal Book

Statutory Accounting - Fiscal Book
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• Ability to execute 'Translation and Revaluation' as per

accounting standards
• Ability to maintain data according to the local time zone
• Document sequencing
• Year-End Close Process
• Spanish Official Journal Diary ("Diario Oficial")
Transaction Tax
Transaction Tax
• Spanish B2G Electronic Invoicing
• Spanish Declaration of Intra-EU Transactions (Modelo 349)
• Spanish Input VAT Register ("Registro de IVA Soportado")
• Spanish Intra-EU Acquisition Invoices Journal Report
(Reverse Charge)
• Spanish Online VAT Register ("Suministro Inmediato de
Información", "SII")
• Spanish Output VAT Register ("Registro de I.V.A.
Repercutido")
• Spanish Tax Informative Declaration (Modelo 340)
• Tax Registration Number (TRN) validation
• Taxpayer Identification Number (NIF/CIF) validation
• Spanish Withholding Tax Reporting (Modelo 190)
Supply Chain Management

Regulated Transactions
Regulated Transactions
• Intrastat Reporting
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Spain Requirement Maps - Details

This section provides a detailed description of each requirement and the corresponding features.
1. Ability to support IFRS 'International Financial Reporting Standards'
Requirement Name Ability to support IFRS 'International Financial Reporting Standards'

Product Family Financials
International Financial Reporting Standards (IFRS) are intended to bring transparency,
accountability and efficiency to financial markets around the world. Whilst member countries of
Description the EU were among the first to mandate the adoption of IFRS standards momentum is gaining
across the globe for either the immediate or future adoption of IFRS and the ability of
accounting systems to accommodate this important requirement.
Functional Category Financial Reporting & Governance - IFRS – IAS
Requirement Type Legal Requirement
Feature Name Feature Description Delivery Type

IFRS (International With Oracle Financial Applications, it is possible to create external Global Capability
Financial Reporting and internal reporting according to IFRS standards, from daily
Standards) Support business intelligence to post year-end statutory filing.
2. Bank Account Statements Upload CSB 43
Requirement Name Bank Account Statements Upload CSB 43

Uploading information directly from the bank reduces the likelihood of data inconsistency and
avoids the need for manual entry of transactions. The content of these formats is determined by
Description the Asociación Española de Banca (AEB), also known as the Spanish Banking Board. CSB 43
is also know as AEB 43 and Norm 43.
Functional Category Payments - Electronic Banking Integration
Requirement Type Business Practice

Bank Account Statements The bank statement information in a predefined format is loaded into Add-on Localization
Upload CSB43 Bank Statement Open Interface tables using the Bank Statement
Loader program.
3. Spanish Bank Transfer Magnetic Format CSB 34
Requirement Name Spanish Bank Transfer Magnetic Format CSB 34

Companies in Spain frequently pay their suppliers via bank transfers. These bank transfers can
be performed by using a standard file format named CSB 34, also known as AEB 34 and Norma
Description 34. The content of this format is defined by the Asociación Española de Banca (AEB), also
known as the Spanish Banking Board.
Functional Category Payments - Payment Formats

Spanish Bank Transfer The Spanish Bank Transfer Magnetic Format allows the user to Product Localization
Magnetic format CSB34 create payment batches so that that supplier bank transfer orders
can be performed. There are 3 types of payments that can be
performed by using this format: Normal Domestic Payments, Intra
EU Payments and Special Payments (the later for payments outside
of the EU or greater than 12,000 Euros). BI Publisher is used to
publish the output and thus allows the implementer to modify the
proposed formats as desired, by creating additional versions of the
output.
4. Spanish Bill Of Exchange / Promissory Note Format
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Requirement Name Spanish Bill Of Exchange / Promissory Note Format

Spanish companies can use the Oracle Bill of Exchange / Promissory Note Format to cater for
Description future dated payment requirements.

Spanish Bill Of Exchange / The Spanish Payables Bills of Exchange Format allows the user to Product Localization
Promissory Note Format physically generate promissory notes for a batch payment.
Additionally, the transactions can be electronically submitted to the
bank for collection management. Oracle provides promissory notes
in standard Spanish business format and details the invoices that
make up each promissory note in an attached letter.
5. Spanish Check Payment Format
Requirement Name Spanish Check Payment Format

Companies frequently require issuing checks for the payment of goods and services received,
Description as well as for employee expense report payments.

Spanish Check Payment Oracle Payables provides checks in standard Spanish format and Product Localization
Format details of invoices in an attached letter that make up the batch.
Checks can be issued massively or manually by the user.
6. Spanish Direct Debit Magnetic Format CSB 19
Requirement Name Spanish Direct Debit Magnetic Format CSB 19

CSB 19 direct debit payment format, also known as AEB 19 and Norm 19, is used to send
Description remittance files to the bank for customer payments. The content of this format is determined by
the Asociación Española de Banca (AEB), also known as the Spanish Banking Board.

Spanish Direct Debit The solution allows the user to create a magnetic file of bills of Product Localization
Magnetic format CSB19 exchange to submit to the bank. This magnetic format supports both
the standard format as well as the simplified format.
BI Publisher is used to publish the output and thus allows the
implementor to modify the proposed formats as desired, by creating
additional versions of the output.
7. Spanish Payment Format CSB 32
Requirement Name Spanish Payment Format CSB 32

The electronic transmission of bills receivables to banks must be in the format as required by
the Spanish Banking Board. The content of this format is determined by the Asociación
Description Española de Banca (AEB), also known as the Spanish Banking Board. CSB 32, also known as
AEB 32 and Norm 32, is used for customer payments.

Spanish Banking Authority Use the Spanish Bills Receivable Bank Remittance to transmit bills Product Localization
Format for Bills Receivables receivable to your remittance bank. The Spanish Bills Receivable
CSB32 Bank Remittance creates a magnetic file as required by Spanish
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legal standards. The format allows you to send more than one
remittance file to the bank on a same day.
8. Spanish Payment Format CSB 58
Requirement Name Spanish Payment Format CSB 58

The remittance of direct debits and bills receivables to the bank must be in the format as
Description required by the Spanish Banking Board. Format CSB 58, also known as AEB 58 and Norm 58,
is used in order to send customer advance payments to the bank.
Functional Category Payments - Domestic Payment Methods - Payment Formats

Spanish Banking Authority The CSB58 format uses a concatenation of the taxpayer ID and Product Localization
Format for Bills Receivables remittance bank EFT number to identify the presenter. There are
CSB58 also optional records that account for the transactions assigned to
each bill included in the remittance.
The format consists of a presenter header record, remittance header
record and a detail record for each bill receivable.
9. Ability to net Payables and Receivables transactions
Requirement Name Ability to net Payables and Receivables transactions

Where a company has both Payables and Receivables transactions with the same third party,
Description they may agree with that third party to settle the debt and liability amounts by off setting or
netting a selected number of Payables and Receivables transactions.
Functional Category Payments - Payment Methods

Payables and Receivables The Payables and Receivables Netting feature allows: Global Capability
Netting - Netting agreements to be defined in order to identify the
transactions that may be selected for netting, and which suppliers
and customers can be netted
- Create the automatic Payables payments and Receivables
receipts at regular intervals for the Payables and Receivables
transactions matching the netting agreement.
10. Account Receivables Drafts - Bills of Exchange
Requirement Name Account Receivables Drafts - Bills of Exchange

A Bill of Exchange or a Promissory Note is a commitment to pay at a future date. This payment
method which requires specific accounting schema along its creation and status change can be
Description normal or early/factored remitted to bank. It needs to be included in credit checking and
processed for risk elimination once cleared.

French Bills Receivable The French Bills Receivable Bank Remittance is used to transmit Global Capability
Remittance Format - electronically Bills Receivable to the bank. The French Bills
CFONB 160 Receivable Bank Remittance creates a magnetic file as required by
French CFONB 160 standards.
11. Payment to a trading partner on behalf of original supplier
Requirement Name Payment to a trading partner on behalf of original supplier

Suppliers can require payment to be made to a related partner on their behalf. Payments made
Description to other trading partners on behalf of suppliers are termed 'third party payments'.
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Payables - Third Party At the time of invoice entry or at the time of making the invoice Global Capability
Payments payment, the original supplier bank account can be overriden by the
trading parter bank account. In which case, the remittance of the
payment goes to the trading partner and it is treated as a payment to
the original supplier.
12. Single Euro Payments Area (SEPA)
Requirement Name Single Euro Payments Area (SEPA)

The SEPA (Single European Payments Area) represents a payment framework for Euro
payments and Euro collections, initiated by the EU member states. SEPA has been adopted by
34 countries, which includes the 28 European Union member countries, Iceland, Liechtenstein,
Description Monaco, Norway, San Marino and Switzerland. The European Payment Counsel (EPC) is the
SEPA coordination governmental body, on behalf of the European Union.
Effective February 1st, 2014, the SEPA payment framework will be in place. Local Euro
payment systems can no longer be used.

IBAN (Internation Bank When a bank account number is entered, IBAN is checked against Global Capability
Account Number) & BIC Modulo-97 and country specific lenth valiidation is performed. The
(Bank Identifier Code length of BIC is also validated.
Support)
SEPA Credit Transfer (SCT) A SEPA Credit Transfer (SCT) is used to perform Euro credit Global Capability
transfers within the SEPA area. The supported SEPA Credit
Transfer process is based on the UNIFI (ISO 20022) message
standards and in accordance to the European Payment Council
(EPC) Rulebook version 5.0 and CGI guidelines.
SEPA Direct Debit (SDD) - SEPA Direct Debit (SDD) is a method of payment wherein the Global Capability
Core debtor (payer) authorizes the creditor (payee) to collect payments
from the debtor's bank account. A SEPA Mandate should be signed
and stored as a proof of authorization. The SEPA Direct Debit -
Core scheme supports B2C and B2B collections. The supported
SEPA Direct Debit – Core process is based on the UNIFI (ISO
20022) message standards and in accordance to the European
Payment Council (EPC) Rulebook version 5.0 and CGI guidelines.
13. Ability to execute 'Translation and Revaluation' as per accounting standards
Requirement Name Ability to execute 'Translation and Revaluation' as per accounting standards
Currency conversion, revaluation, remeasurement, and translation should be performed in
Description accordance with local and international accounting standards
Functional Category Statutory Accounting - Fiscal Book - Book Keeping Rules

Foreign Currency General Ledger conforms to multiple national accounting standards, Global Capability
Translation & Revaluation including SFAS #52 (Statement of Financial Accounting Standards)
with regard to the translation, revaluation, and reporting of foreign
currency denominated balances.
14. Ability to maintain data according to the local time zone
Requirement Name Ability to maintain data according to the local time zone
User's expect to be able to enter and view dates/times in their own local time zone. Global
companies may submit their financial and statutory reporting using the local time zone of each
Description legal entity or using corporate time zone: a single, unified time-zone for their entire worldwide
operations.
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ORACLE DATA SHEET

Time Zone Support The Legal Entity Time Zone support gives the option to record Global Capability
transactions by referring to the time zone of the legal entity involved
rather than a single worldwide location. It means that you can for
example, select to have a rolling close, which allows you to close
periods in relation to the local date, or you can continue to use a
single world-wide reference when period close should take place.
With the "User preferred timezone" time zone feature each user can
specify their time zone preference, and the system will honor this
preference for display and entry of date with time fields in interactive
UIs (reports are excluded), while the data in the database continues
to be stored in the standard corporate time zone.
15. Document sequencing
Requirement Name Document sequencing

Documents must be sequentially numbered per legal entity, category and range of dates to
Description support audit trail back to the original document.

Document Sequencing Oracle Financials allows numbering subledger documents and Global Capability
journal entries, always per ledger, by means of the following
sequences:
The document sequence allows numbering documents entered in
the subledger.
The accounting sequence allows numbering journal entries when
the journal entry is created.
The reporting sequence allows numbering journal entries by the
general ledger accounting period closing process.
16. Year-End Close Process
Requirement Name Year-End Close Process

At the end of the fiscal year the Income and Balance accounts must be closed in order to
Description determine the profit & loss and balance sheet account closing balances.

Year-End Close Process The year-end close process generates the closing journal entries for Global Capability
Income and Balance accounts.
The journal entries can be generated in two different ways:
a) accumulating the amount in debit and credit,
b) netting the amount between debit and credit in case the debit is
greater and netting the amount between credit and debit in case the
credit is greater.
17. Spanish Official Journal Diary ("Diario Oficial")
Requirement Name Spanish Official Journal Diary ("Diario Oficial")

As per the Spanish Tax Law companies must report all official accounting recorded transactions
in General Ledger. The Spanish Official Journal Diary ("Diario Oficial") must be handed in
Description annually to the tax authorities. Journals on the report must appear numbered in ascending
order, gapless and chronological with the General Ledger Accounting Date.
Functional Category Statutory Accounting - Fiscal Book - Statutory Accounting reports
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Global Journal Ledger The Global Journal Entries Report displays detailed header and line Global Capability
Report information for Subledger and General Ledger journal entries within
a single period or within a period range.
18. Spanish B2G Electronic Invoicing
Requirement Name Spanish B2G Electronic Invoicing

All invoices issued to public sector entities must be in a specific XML (electronic) format, as
Description defined by the Spanish authorities.
Functional Category Transaction Tax - VAT

Spanish B2G Electronic The Spanish B2G Electronic Invoicing feature allows creating Product Localization
Invoicing electronic invoices in XML format, in accordance to the technical
standards defined by the Spanish authorities.
19. Spanish Declaration of Intra-EU Transactions (Modelo 349)
Requirement Name Spanish Declaration of Intra-EU Transactions (Modelo 349)

Spanish law requires all companies to report on Intra-EU transactions. The required reporting
consists of sales of goods to EU Member States (Intra-Community supplies) and purchases of
Description goods from EU Member States (Intra-Community acquisitions). Validation reports are provided
along with the magnetic file.

Spanish Intra-EU This electronic file contains all Intra-EU transactions pertaining to Product Localization
Operations Summary sales and purchases of goods over a specified period. The solution
Magnetic Format (Modelo also includes audit reports with the file contents.
349)
Spanish Payables Intra-EU The Spanish Payables Intra-EU Operations Summary Data Extract Product Localization
Operations Summary (AP (Modelo 349) is a summary by supplier of Intra-EU purchases of
Modelo 349) physical goods. For transactions that correct previous declarations,
the report separately lists the relevant suppliers and invoice
amounts with the period and year of the correction. The report
displays invoice totals for each supplier.
Spanish The Spanish Receivables Intra-EU Operations Summary Data Product Localization
Payables/Receivables Intra- Extract (Modelo 349) is a summary by customer of Inter-EU sales of
EU Operations Summary physical goods. For transactions that correct previous declarations,
Data Extract (Modelo 349) the report separately lists the relevant customers and invoice
amounts, with the period and year of the correction. The report also
marks transactions that are triangulation operations and displays
invoice totals for each customer.
Spanish Receivables Intra- This extract collects data from AP and AR and is used by the Product Localization
EU Operations Summary Spanish Intra-EU Operations Summary Magnetic Format to
(AR Modelo 349) generate the electronic file report.
BI Publisher is used to create the output and thus allows the
implementor to modify the proposed layouts / formats as desired, by
creating additional versions of the output.
20. Spanish Input VAT Register ("Registro de IVA Soportado")
Requirement Name Spanish Input VAT Register ("Registro de IVA Soportado")

In Spain, VAT registered entities must report VAT to tax authorities on a monthly, quarterly or
yearly basis, according to their turnover. Additionally, the report assists a company to prepare
Description the VAT return by showing the summary input tax and taxable amounts along with the tax rate
information. Finally, it assists the internal audit process by showing the detailed transactions
with trading partner information.
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ORACLE DATA SHEET

Spanish Input VAT Journal The Spanish Input VAT Journal Report is utilized to prepare the VAT Product Localization
Report ("Registro de IVA return and supports the internal audit process. The report shows
Soportado") third party VAT results in a given period of time (month, year). The
period frequency is determined by the tax authorities, based on the
first party total turnover. BI Publisher is used to create the output
and thus allows the implementer to modify the proposed layouts /
formats as desired, by creating additional versions of the output.
21. Spanish Intra-EU Acquisition Invoices Journal Report (Reverse Charge)
Requirement Name Spanish Intra-EU Acquisition Invoices Journal Report (Reverse Charge)
Reverse Charge is mandatory for certain Intra-EU purchase transactions between VAT-
registered businesses.
Under the reverse charge accounting mechanism, it is the responsibility of the customer, rather
Description than the supplier, to account for VAT on supplies of the specified goods and services.
Customers who have made reverse charge intra-EU acquisitions must notify the tax authorities
on the reverse charge sales list when they submit a VAT return.

Spanish Inter-EU Invoices To report the Inter EU Acquisitions, that is, the hypothetical tax Product Localization
Journal Report and Invoice without changing the true tax liability, each business is required to
Format create both an input tax and an offset tax for each billing that took
place within the EU. The input tax is based on the invoice amount of
the goods received and is posted to an input tax liability account.
The offset tax must equal the calculated input tax and should be
recorded on a self-invoice that is posted through the Accounts
Receivable sub-ledger to an offset tax account.
The Spanish Inter-EU Invoices Journal Report lists all invoices with
offset tax amounts along with the invoice and supplier information.
22. Spanish Online VAT Register ("Suministro Inmediato de Información", "SII")
Requirement Name Spanish Online VAT Register ("Suministro Inmediato de Información", "SII")
In Spain, VAT registered entities must electronically deliver the VAT Register of received and
submitted invoices as well as interstate shipments to the tax authorities via a predetermined
XML format. Organizations must report to the tax authorities within four days upon the issuance
or receipt of supplier/customer invoices. The tax authorities validate the reported information
and provide a return file with the status of each invoice.
Description The requirement applies to the following organizations:
• Large companies with annual turnover above 6 million Euros
• Companies adhered to the monthly VAT settlement
• Company groups that declare as such
• Other companies can adhere voluntarily

Spanish Online VAT The Online VAT Register ("Suministro Inmediato de Información", Product Localization
Register ("Suministro "SII") is used to provide the following XML message types to the Tax
Inmediato de Información", Agency and upload the corresponding return messages with the
"SII") validation status:
o Issued Invoices Register
o Received Invoices
o Selected Intra-Community Transactions
23. Spanish Output VAT Register ("Registro de I.V.A. Repercutido")
Requirement Name Spanish Output VAT Register ("Registro de I.V.A. Repercutido")

In Spain, VAT registered entities must report VAT to tax authorities on a monthly, quarterly or
Description annual basis according to their turnover. Additionally, the report assists a company to prepare
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ORACLE DATA SHEET
the VAT return by showing the summary output tax and taxable amounts along with the tax rate
information. Finally, it assists the internal audit process by showing the detailed transactions
with trading partner information.

Spanish Output VAT The Spanish Output VAT Journal Report is utilized to prepare the Product Localization
Journal Report ("Registro VAT return and supports the internal audit process. The report
de I.V.A. Repercutido") shows third party VAT results in a given period of time. The period
frequency is determined by the tax authorities, based on the first
party total turnover. BI Publisher is used to create the output and
thus allows the implementer to modify the proposed layouts /
formats as desired, by creating additional versions of the output.
24. Spanish Tax Informative Declaration (Modelo 340)
Requirement Name Spanish Tax Informative Declaration (Modelo 340)

The Tax Informative Declaration Modelo 340 was initiated with law EHA/3787/2008 of
December 29th, 2008, and is applicable to all companies adhered to the monthly VAT
settlement regime. As indicated by the tax authorities it will eventually be extended to the rest of
Description Spanish companies, although a date has not been provided. The law has been updated in years
2010, 2011 and 2013. The declaration reports Issued Invoices, Received Invoices, Investments
and Intra EU Transactions, via an electronic file.

Spanish Tax Informative The Spanish Tax Informative Declaration, "Modelo 340", creates a Product Localization
Declaration (Modelo 340) tax file according to the Spanish tax authority specifications and a
verification report for the following transaction types:
- Issued Invoices
- Received Invoices
- Inter EU Transactions.
25. Tax Registration Number (TRN) validation
Requirement Name Tax Registration Number (TRN) validation

Tax registration numbers (TRN) entered in Financials need to be validated to ensure accuracy
Description of these mandatory elements included on invoices and for input and output tax processing and
reporting.

Tax Registration (TRN) - Oracle Financials validates the TRN numbers / VAT numbers of Global Capability
VAT number validation most of the EU countries. When a tax registration number is
entered, it is validated by the system on line. In case a wrong value
is entered, the system provides the pertinent error message.
26. Taxpayer Identification Number (NIF/CIF) validation
Requirement Name Taxpayer Identification Number (NIF/CIF) validation

Taxpayer Identification Numbers (NIF/CIF) entered in Financials must be validated by the
Description system. The automatic validation assures the numbers comply to Spanish Tax Number
requirements.

Taxpayer Identification Payables provide for Spain a country–specific validation of the Global Capability
12
ORACLE DATA SHEET

Number Validation Taxpayer Identification Number, also known as the NIF. The
validation ensure that the entered identification number is in the
format as required by Spanish tax laws.
VAT Number Validation Payables provide for Spain a country-specific validation of the Global Capability
Taxpayer Registration Number, also known as the VAT number. The
validation rules ensure that the entered tax registration number is in
the format as required by Spanish tax laws.
27. Spanish Withholding Tax Reporting (Modelo 190)
Requirement Name Spanish Withholding Tax Reporting (Modelo 190)

In Spain, Legal Entities must report on withholding that has been applied to employees and
Description physical persons (known as "autónomos" in Spanish). These physical persons are most
generally professionals that provide services to companies and individuals.
Functional Category Transaction Tax - Withholding and Reporting

Spanish Witholding Tax The Spanish Withholding Tax Data Extract is a process that gathers Product Localization
reporting ("Retención A withholding tax transactions from Payables and stores these
Cuenta") transactions in an interface table. Two reports use this interface
table to report withholding tax transactions: The Spanish
Withholding Tax report and the Spanish Withholding Tax Magnetic
Format report.
28. Intrastat Reporting
Requirement Name Intrastat Reporting

Product Family Supply Chain Management
The Intrastat declaration must list all imported and exported goods among countries belonging
Description to European Union.
Functional Category Regulated Transactions - Movement of Goods Tracking

Intrastat Reporting This Oracle Movement Statistics solution provides the functionality Global Capability
for collecting statistics associated with the movement of goods
across international borders, thus catering to the Intrastat
information and reporting requirements of the European Union.
Moreover, the Oracle Movement Statistics solution allows creating a
data export file with all the necessary information required in order to
perform legal declarations via electronic means, including Electronic
Data Interchange (EDI) and Intrastat Data Entry Package (IDEP).
13
ORACLE DATA SHEET
Detailed documentation information on product localizations and global capabilities is

available here.
Additional information on localizations, internationalizations and translations is

available here.
Contact Us
For more information about Globalization, please visit oracle.com or call
+1.800.ORACLE1 to speak to an Oracle representative.
Copyright © 2013, Oracle Corporation and/or its affiliates. All rights reserved.
This document is provided for informational purposes only and may not be incorporated into a contract or Agreement. The contents
hereof are subject to change without notice. This document is not warranted to be error-free, nor is it subject to any other
warranties or conditions, whether expressed orally or implied in law, including implied warranties and conditions of merchantability
or fitness for a particular purpose. We specifically disclaim any liability with respect to this document, and no contractual obligations
are formed either directly or indirectly by this document. This document may not be reproduced or transmitted in any form or by any
means, electronic or mechanical, for any purpose, without our prior written permission.
Please note that Country Specific Features Data Sheets for Oracle products provide a brief introduction to country requirements for
the applicable Oracle products, and the features of the applicable Oracle products that may be delivered by Oracle in support of
those requirements, when you acquire such products. The data sheets do not provide an exhaustive, detailed guide for features
and do not provide implementation, support, consulting or any other services or considerations. For additional details, please see
the appropriate product implementation guides. In order to more fully understand features and implementation details, and to
assess specific circumstances, please engage with the appropriate local Oracle Consulting Services organization. Please note that
not all Add-on localizations are available for 12.2.5. Information on availability of Oracle E-Business Suite R12.2 Add-on
localizations is available in MOS Note ID 1491965.1
Oracle is a registered trademark of Oracle Corporation and/or its affiliates. Other names may be trademarks of their respective
owners.
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ORACLE DATA SHEET

Oracle E-Business Suite helps organizations compete globally while they

• Global Technology Platform provides consistent technology support for global

• Globalization Capabilities are delivered through rules-based engines that support

• Localizations enhance the globalization capabilities by providing support for

Configurable Global Foundation Oracle’s Globalization Solution

capabilities can be adapted to local

• Local business practices

Figure 1: Oracle's Globalization Infrastructure

Oracle delivers specific localizations for the following countries:

How to read this Document

Spain Requirement Maps

Statutory Accounting - Fiscal Book

• Ability to execute 'Translation and Revaluation' as per

Supply Chain Management

Spain Requirement Maps - Details

1. Ability to support IFRS 'International Financial Reporting Standards'

Requirement Name Ability to support IFRS 'International Financial Reporting Standards'

Feature Name Feature Description Delivery Type

Requirement Name Bank Account Statements Upload CSB 43

Feature Name Feature Description Delivery Type

Requirement Name Spanish Bank Transfer Magnetic Format CSB 34

Feature Name Feature Description Delivery Type

Requirement Name Spanish Bill Of Exchange / Promissory Note Format

Feature Name Feature Description Delivery Type

Requirement Name Spanish Check Payment Format

Feature Name Feature Description Delivery Type

Requirement Name Spanish Direct Debit Magnetic Format CSB 19

Feature Name Feature Description Delivery Type

Requirement Name Spanish Payment Format CSB 32

Feature Name Feature Description Delivery Type

Feature Name Feature Description Delivery Type

Requirement Name Spanish Payment Format CSB 58

Feature Name Feature Description Delivery Type

Requirement Name Ability to net Payables and Receivables transactions

Feature Name Feature Description Delivery Type

Requirement Name Account Receivables Drafts - Bills of Exchange

Feature Name Feature Description Delivery Type

Requirement Name Payment to a trading partner on behalf of original supplier

Requirement Type Business Practice

Feature Name Feature Description Delivery Type

Requirement Name Single Euro Payments Area (SEPA)

Feature Name Feature Description Delivery Type

Feature Name Feature Description Delivery Type

Requirement Type Business Practice

Feature Name Feature Description Delivery Type

Requirement Name Document sequencing

Feature Name Feature Description Delivery Type

Requirement Name Year-End Close Process

Feature Name Feature Description Delivery Type

Requirement Name Spanish Official Journal Diary ("Diario Oficial")

Feature Name Feature Description Delivery Type

Requirement Name Spanish B2G Electronic Invoicing

Feature Name Feature Description Delivery Type

Requirement Name Spanish Declaration of Intra-EU Transactions (Modelo 349)

Feature Name Feature Description Delivery Type

Requirement Name Spanish Input VAT Register ("Registro de IVA Soportado")

Feature Name Feature Description Delivery Type

Feature Name Feature Description Delivery Type

22. Spanish Online VAT Register ("Suministro Inmediato de Información", "SII")

Feature Name Feature Description Delivery Type

Requirement Name Spanish Output VAT Register ("Registro de I.V.A. Repercutido")

Feature Name Feature Description Delivery Type