Explaining SAP's access sequences
-
Updated: 21 June 2026
An access sequence in SAP is the search strategy the system uses to find valid condition records in condition tables. It is made up of one or more ordered access steps, each pointing to a condition table, and SAP works through them in turn until it finds the first applicable record. Access sequences drive how SAP determines tax rates, discounts, prices, and other condition types within the pricing procedure.
How does an access sequence work?
An access sequence works by checking a series of condition tables in a defined order. Each access step in the sequence corresponds to one condition table, and the search begins at the first step and continues down the list. As soon as SAP finds a valid condition record, it stops searching and applies that record. Because the steps run from most specific to most general, this ordered logic ensures the system uses the most precise condition available for a given transaction rather than a broad default.
What are the components of an access sequence?
Three elements work together inside every access sequence:
- Condition tables — the tables that store condition records, built from key fields such as material number, customer number, and sales organization.
- Access steps — each step specifies which condition table to check and in what order.
- Field keys — the specific fields, relevant to the condition type (for example pricing or tax), that SAP uses to decide whether a record applies.
Where are access sequences configured in SAP?
Access sequences are configured in the SAP Customizing Implementation Guide (IMG), within the pricing configuration of the relevant module. This includes Sales and Distribution (SD) and Materials Management (MM), among others. From the IMG, an administrator can create new access sequences or modify existing ones so the search logic matches the organization’s business requirements.
How does SAP find the right condition record?
When SAP needs to determine a condition such as a tax rate or a discount, it first identifies the access sequence assigned to that condition type. It then evaluates each access step in the defined order, stopping at the first valid condition record it encounters. If every step is checked without a match, the system may fall back on a default value or a reference condition set, depending on the configuration. This produces a controlled, predictable result on every transaction.
Examples of access sequences in SAP
Tax determination (VAT)
For VAT, an access sequence might evaluate conditions based on customer tax classifications, material types, and geographical factors such as the destination country. It works through the relevant condition tables to identify the correct VAT rate for the transaction context, distinguishing between a local sale, an intra-community supply, and an export.
Pricing and discounts
In pricing, an access sequence can establish a customer’s discount based on criteria such as customer group, material, and sales area. A typical sequence first looks for a customer-specific discount, then for a promotion on the product, and finally for a general discount before settling on the price. Because the search stops at the first match, the most targeted offer takes precedence.
Why are access sequences important?
Access sequences give organizations the flexibility to tailor pricing and tax procedures to their own circumstances instead of relying on rigid rules. They improve efficiency by letting the system locate valid condition records quickly through a predetermined order of checks, and their configurability means each condition type can be governed by its own sequence for precise, scenario-specific handling. A well-designed access sequence also supports performance by reducing the number of condition checks needed before a valid record is found.
Frequently asked questions
What is the difference between a condition table and an access sequence?
A condition table stores the actual condition records, while an access sequence is the ordered strategy that decides which condition tables to search and in what order. The access sequence uses condition tables; it does not store records itself.
Can an access sequence contain more than one step?
Yes. An access sequence can contain multiple access steps, each tied to a different condition table. SAP processes them in sequence and stops at the first step that returns a valid record.
How does an access sequence relate to a condition type?
Each condition type is assigned an access sequence. That assignment tells SAP how to search for the records belonging to that condition type whenever it needs to determine the corresponding value.
Why should access sequences be reviewed regularly?
Business requirements and tax regulations change over time. Reviewing and refining access sequences periodically keeps the search logic accurate, compliant, and efficient as those conditions evolve.
Disclaimer: This article is for general information only and is not tax, legal or financial advice. Tax rules differ by jurisdiction and change frequently. Consult a qualified professional about your organisation’s specific circumstances.

Richard is a recognized expert in tax control frameworks, SAP tax determination, and tax function effectiveness, with over 30 years of experience in indirect tax, SAP VAT, and tax technology.