Oracle Cloud ERP Release 26C What’s New

Rather than a single headline feature, 26C broadens the AI agent footprint across Payables, Expenses, Receivables, Collections, Cash Management, Payments, Ledger, and Fixed Assets, while also delivering targeted enhancements to Budgeting, Revenue Management and country-specific compliance.

As with previous releases, rollout is phased by Oracle Cohort — please confirm the specific cohort dates that apply to your instance directly with Oracle or your Kyte contact, as these vary by release cycle.

Explanation of AI Agents

Below is how Oracle explains AI agents. The information has been copied from the Oracle AI Agents page.

What are AI agents?

AI agents are a combination of large language models (LLMs) and other advanced technologies that interact with their environments, automate complex tasks, and collaborate with employees in real time. Reasoning capabilities in these LLMs differentiate AI agents from the rules-based automation of the past. Since they can make judgment calls, AI agents can create action plans and manage workflows, either independently or with human supervision.

At the core of their functionality is the capability to learn from previous interactions, use data from internal systems, and collaborate with both people and other agents. This ability to continuously adapt makes AI agents particularly valuable for complex business environments where flexibility and scalability are key.

How AI agents work in Fusion Applications

Oracle Fusion AI Agents are autonomous assistants designed to help organisations streamline operations, improve decision-making, and reduce manual workloads. They can assist with simple or complex tasks and work across departments. Here are practical examples of different types:

Functional agents act as digital assistants for different personas within the enterprise and perform domain-specific tasks.

Supervisory agents manage other agents, overseeing complex workflows and making decisions on whether human intervention is needed.

Utility agents perform routine, low-risk tasks such as retrieving data, sending notifications, or running reports.

They’re often optimised to help with specific roles, so an AI agent or collection of agents might act as an accounts payable clerk, cash manager, or collections specialist (with the opportunity for human oversight and supervision, of course).

Summary of 26C Enhancements by ERP Module

>Payables Agent — Invoice Ingestion, Compliance and Control

The Payables Agent is significantly extended in 26C, moving from an assistant that helps with individual tasks to a full agent-centric orchestration model for invoice processing.

Unified Invoice Ingestion and Completion: The agent now supports multilingual recognition, native integration with global e-invoicing providers, and enhanced image recognition for complex, multi-format, and multi-page invoices, and can intelligently derive missing internal attributes such as accounting distributions, tax determinants, project costing information, and asset details.

Benefits:

• Reduces manual data entry and correction effort
• Improves accuracy of invoice coding and completion
• Supports onboarding of new supplier document formats through guided training

Compliance and Control Architecture: Users upload policy documents directly, and the Payables Agent reads them, understands the business intent, and automatically converts them into application policies — replacing manual ERP setup with an agent-driven configuration model. Automated anomaly detection flags invoices that deviate from defined criteria.

Benefits:

• Strengthens compliance without adding administrative overhead
• Speeds up policy configuration and maintenance
• Improves audit traceability through consistent, policy-driven enforcement

Payables Home Page, Insights and Invoice List: A new unified landing experience provides prioritised insights, natural language query assistance, and an AI Chat Window and Action Canvas for exception handling directly against the invoice list.

Benefits:

• Faster identification and resolution of invoice exceptions
• Improved visibility into processing backlogs, anomalies and rejections
• Reduced navigation across multiple Payables work areas

Overall Benefits

• Higher touchless processing rates while maintaining auditability and control
• Faster invoice cycle times and improved capture of early payment discounts
• Reduced capital leakage through advanced exception management

Expenses Agent Enhancements

26C adds three practical enhancements to the Touchless Expenses operating model introduced in earlier releases, improving allocation flexibility, cash advance handling, and email-based completion.

Cost Allocations and Additional Information: Employees can now split a single expense across cost centres, projects and tasks, the Progressive Web App displays only the accounting segments relevant to the business, and monthly/yearly spending limits can be enforced on Entertainment and Miscellaneous expense types.

Benefits:

• More accurate cost distribution across projects and cost centres
• Simplified expense entry through contextual segment display
• Improved compliance with organisational spending policies

Cash Advance Application: Employees can manually select available cash advances when submitting an expense report or have the Expenses Agent apply a default cash advance automatically and manage the decision by email, including up to three alternative advances and a documented decline reason.

Benefits:

• Reduces unapplied cash advances
• Captures justification whenever an advance is declined
• Keeps expense reports moving through the workflow with less manual effort

Expense Completion Using Email with Any User Experience: Employees can now create and complete expense reports by emailing receipts directly to the Expenses Agent, regardless of whether they use the Redwood PWA or another user experience — the agent requests any missing details (attendees, cost centre, project, dates) by email.

Benefits:

• Removes the need to log into the application to raise an expense
• Captures missing information earlier through guided email exchanges
• Extends AI-powered expense capture to all user experience types

Overall Benefits

• Greater flexibility in how and where employees complete expenses
• Reduced manual data entry and back-and-forth communication
• Faster reimbursement cycles and improved policy compliance

Receivables, Billing and Collections

New agents extend the touchless model into the order-to-cash side of the business, covering billing enquiries, collections prioritisation, and revenue contract housekeeping.

Customer Billing Agent: A new conversational agent lets users retrieve real-time billing information — invoice details, payment status, disputes, credit memos and outstanding balances — without navigating multiple Receivables work areas.

Benefits:

• Faster resolution of billing enquiries
• More consistent, higher-quality responses to routine billing questions
• Frees teams to focus on complex exceptions rather than repetitive lookups

Collector Workspace Agent: An AI-prioritised customer worklist ranks accounts requiring attention against governed collections policies, summarises account context, recommends next-best actions, and helps draft policy-aware customer communications.

Benefits:

• Accelerated receivables recovery through prioritised, action-oriented worklists
• Higher collector productivity and consistent, policy-driven execution
• Improved visibility of outstanding receivables and payment commitments

Revenue Contract Realignment: Revenue managers can now reassign performance obligations between existing revenue contracts directly from the Edit Customer Contract page, correcting misidentified contract groupings without manual workarounds.

Benefits:

• Corrects contract grouping issues while preserving obligation history
• Improves revenue accuracy and consolidation across orders
• Supports compliance with AASB 15 / IFRS 15 revenue recognition standards

Overall Benefits

• Faster, more consistent customer-facing billing and collections interactions
• Reduced manual research time across Receivables work areas
• Stronger alignment between contract structure and revenue recognition rules

Cash Management and Payments

26C brings agentic capability to treasury and payments teams, covering cash positioning, receipt processing, and a unified payments workspace, alongside a cross-border payments compliance update.

Cash Processing Agent — Cash Positioning and Improved Liquidity: Cash managers can review daily liquidity conversationally, with near real-time visibility into cash positions, bank balances, intraday movements, and accounts falling below target balances.

Benefits:

• Earlier detection of intraday balance shortfalls
• Consolidated, currency-level view of cash position by legal entity and bank account
• Reduced manual effort and context switching for treasury teams

Cash Processing Agent — Receipt Processing and Cash Application: The agent surfaces receipt creation and cash application exceptions from Bank Statement and Lockbox sources in a conversational experience, with direct links to correction workflows and the ability to apply receipts after user confirmation.

Benefits:

• Faster identification and resolution of unapplied and unidentified receipts
• Improved visibility of exceptions across receipt processing and cash application
• Maintains existing Receivables validation and audit controls

Payments Agent — Payment Options, Offers and Execution: A new Payments Agent Overview page unifies Payment Execution, Payment Options, and Supplier Offers into a single insight-driven workspace, with historical spend analysis to identify dynamic discounting candidates and proactive alerts on stuck or unsettled payments.

Benefits:

• Faster identification of payment execution exceptions
• Better-targeted dynamic discounting and early payment opportunities
• Proactive alerts help address payment issues before they escalate

Postal Address Validation for Cross-Border Payments: Oracle Payments now validates that payment parties have the postal address detail (town/city and country code) required under Cross-Border Payments and Reporting Plus (CBPR+) for ISO 20022 payments, using predefined templates for Bank of America, J.P. Morgan and PNC Bank.

Benefits:

• Reduces rejects and repair cases caused by unstructured address data
• Improves straight-through processing for cross-border payments
• Enforces consistent, auditable address capture

Overall Benefits

• Earlier visibility of cash and liquidity risk across entities and currencies
• Fewer manual exceptions in receipt processing and payment execution
• Stronger compliance posture for cross-border payment formats

Ledger and Budgeting

The General Ledger and Budgeting work areas both gain conversational, agent-driven capability in 26C, aimed at speeding up everyday accounting and budget administration.

Ledger Agentic Application: This evolves the existing Ledger Agent into a unified accounting workspace, combining conversational account analysis, explainable insights, proactive monitoring, period close visibility across GL, AP and AR, and a home for recent spreadsheet results.

Benefits:

• Faster analysis of accounting data through conversational inquiry
• Improved visibility into accounting operations and period close status
• A single workspace for inquiry, monitoring and analysis reduces tool-switching

Budget Adjustment Assistant: Budget office users can create and manage budget entries by adding, reducing or transferring budget between accounts and periods, using natural language prompts against control budgets sourced from Enterprise Performance Management (EPM).

Benefits:

• Improves productivity by removing multi-page navigation for budget adjustments
• Reduces errors before submission by flagging creation issues early
• Supports faster issue resolution during entry creation

Overall Benefits

• Faster day-to-day accounting analysis and budget administration
• Improved close readiness through proactive monitoring and clearer period visibility
• Fewer errors reaching downstream budget and ledger processes

Fixed Assets

Three new conversational assistants streamline fixed asset enquiry and retirement processing, reducing the need to navigate multiple asset pages and reports.

Fixed Asset Inquiry Assistant: Provides a natural language interface to retrieve asset details (general, financial, depreciation and distribution attributes) and review current period activity for a given asset book.

Benefits:

• Eliminates manual effort retrieving asset data
• Supports period-end reconciliation, transaction verification and audit enquiries
• Improves accessibility of asset information for authorised users

Retirement Assistant: Guides fixed asset accountants through retiring assets directly — including batch input, posting status review, and correction and resubmission of failed retirements.

Benefits:

• Simplified, guided retirement process
• Faster completion of retirement transactions
• Reduced rework through in-workflow correction of failed retirements

Retirement Request Assistant: Lets asset users initiate retirement requests for assets assigned to them and track the status of their ten most recent submissions, which are then processed by the Retirement Assistant user.

Benefits:

• Self-service retirement requests reduce back-and-forth with asset teams
• Clear visibility of request status without manual record searching
• Streamlined handover between requesters and asset accountants

Overall Benefits

• Faster, guided fixed asset enquiry and retirement processing
• Reduced manual navigation across asset pages and reports
• Fewer errors and less rework in retirement transactions

Global Compliance and Localisation

As in every release, 26C includes a set of country-specific compliance updates. The following are most likely to affect organisations trading in the relevant jurisdictions.

JPK Audit File for Poland — Asset Register: Generates audit file data for Poland's asset register in the revised JPK_CIT format, using the existing JPK Accounting scheduled process and classifying assets using KST 2016 codes.

Benefits:

• Ensures statutory compliance with Poland's JPK_CIT reporting requirements
• Supports accurate reporting of accounting and tax asset data together
• Reuses existing scheduled process infrastructure

Brazilian Fiscal Documents in Local Currency: Automatically converts and reports fiscal documents in Brazilian Real for shipments linked to sales orders entered in foreign currency, with matching conversion applied to the corresponding Receivables transaction.

Benefits:

• Ensures compliance with Brazilian tax authority regulations
• Removes manual currency conversion for export shipment fiscal documents
• Keeps fiscal and Receivables records aligned on the same conversion rate

Split Instalments for Japan Supplier Payments: Automatically splits supplier payment instalments into immediate and deferred portions once a configurable payment threshold is exceeded, supporting common Japanese bills payable and cash on due practices.

Benefits:

• Improves cash flow management for Japan-based payment practices
• Automates instalment splitting based on configurable business rules
• Applies consistently across credit/debit memos and prepayment invoices

Invoice Import with Supplier Bank Account Details: B2B XML invoices imported through the Collaboration Messaging Framework can now carry supplier remit-to bank account and IBAN details directly, populating the invoice instalment for electronic payment.

Benefits:

• Reduces payment errors and rework from incorrect bank account selection
• Strengthens compliance with French localisation requirements
• No configuration required — available automatically

Overall Benefits

• Continued statutory compliance coverage across Poland, Brazil, Japan and France
• Reduced manual workarounds for country-specific payment and reporting requirements
• Lower compliance risk for multinational organisations operating in these jurisdictions

Feature Details by module

Payables (AP)

• The Payables Agent adds unified invoice ingestion, agent-driven compliance and control policies, and a new Payables Home Page with insights and an AI chat-driven invoice list.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49574.htm#fins26c-f49574

• B2B XML invoices imported via the Collaboration Messaging Framework can now carry supplier remit-to bank account and IBAN details.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49280.htm#fins26c-f49280

• Supplier payment instalments can be automatically split into immediate and deferred portions above a configurable threshold, to support Japan payment practices.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49476.htm#fins26c-f49476

Expenses

• A single expense can now be split across cost centres, projects and tasks, with contextual segment display and monthly/yearly spending limits.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49363.htm#fins26c-f49363

• Cash advances can be applied manually or automatically via email, with employees retaining the ability to decline and provide justification.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49974.htm#fins26c-f49974

• Employees can create and complete expense reports entirely by email, across all user experience types, not only the Redwood PWA.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f50451.htm#fins26c-f50451

• General overview of the Expenses Agent operating model underpinning these enhancements.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-t75797.htm#fins26c-t75797

Receivables (AR) and Collections

• Customer Billing Agent lets users retrieve billing information, invoice status and disputes through natural language.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f50502.htm#fins26c-f50502

• Collector Workspace Agent prioritises the customer worklist and recommends next-best actions for collectors.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49306.htm#fins26c-f49306

• Revenue Contract Realignment allows performance obligations to be reassigned between existing revenue contracts.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f50398.htm#fins26c-f50398

Fixed Assets (FA)

• Fixed Asset Inquiry Assistant provides a conversational interface to asset details and current period activity.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49378.htm#fins26c-f49378

• Retirement Assistant guides fixed asset accountants through retiring assets, including batch input and exception correction.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49559.htm#fins26c-f49559

• Retirement Request Assistant lets asset users submit and track their own retirement requests.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49477.htm#fins26c-f49477

Cash Management

• Cash Processing Agent for Cash Positioning provides near real-time visibility into cash positions, bank balances and intraday shortfalls.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f50616.htm#fins26c-f50616

• Cash Processing Agent for Receipt Processing and Cash Application surfaces receipt and cash application exceptions conversationally.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f50544.htm#fins26c-f50544

Payments

• Payments Agent unifies Payment Execution, Payment Options and Supplier Offers into a single insight-driven workspace.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49623.htm#fins26c-f49623

• Postal Address Validation for Cross-Border Payments supports CBPR+ requirements for ISO 20022 payments with Bank of America, J.P. Morgan and PNC Bank.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49480.htm#fins26c-f49480

Ledger and Planning

• Ledger Agentic Application evolves the Ledger Agent into a unified accounting workspace with conversational inquiry, insights and period close visibility.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f50687.htm#fins26c-f50687

• Budget Adjustment Assistant enables natural-language creation and management of EPM-sourced control budget entries.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49403.htm#fins26c-f49403

Localisation and Compliance

• JPK Audit File for Poland — Asset Register generates JPK_CIT-format asset register data for Polish tax authorities.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f40237.htm#fins26c-f40237

• Brazilian Fiscal Documents in Local Currency reports fiscal documents in Brazilian Real for foreign-currency sales order shipments.

Details: https://docs.oracle.com/en/cloud/saas/readiness/erp/26c/fins26c/26C-fin-wn-f49373.htm#fins26c-f49373

What you should do this quarter

1. Review the Headline Section

Identify the updates and features most relevant to your organisation.

2. Explore Features by Module

In the relevant sections, review the detailed feature descriptions by module. Use the provided links to the official Oracle documentation to understand configuration requirements and potential impacts.

3. Test and Evaluate

Assess applicable features in a test environment. If beneficial, incorporate them into your organisation’s continuous improvement program.

4. Seek Assistance if Needed

Reach out to internal or external Oracle resources for guidance, configuration support, or best practice advice.

5. Consider an Oracle Health Check

If you haven’t reviewed new features recently, consider engaging an Oracle Fusion expert to conduct a system health check and optimisation review.

Why Kyte?

Kyte is the Leader in Business Transformations using Oracle Cloud Technology.

Adaptation to Cloud Applications has altered the traditional IT service model, where the customer may have had a team of people assigned to support the business application.

Cloud applications support:

Requires a wider range of specialists, however they are only needed in short bursts of time. The Kyte team caters for a broad range of products and service technologies.

Needs to provide advanced system administration.

Caters for strict change management and documentation controls.

Should be acting as an intermediary between the customer and the product vendor, coordinating product maintenance activities and monitoring licensing usage.

Requires advanced monitoring to support integrations, security, and database configurations.

Be adaptable, being able to scale up and down based on your requirements.

Kyte’s dedicated team of Managed Services professionals delivers not only “Break – Fix” Options, but works with customers on ongoing improvement operating models, being a partner of choice to deliver long lasting business value.

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