E-invoicing in OTM: supported formats and document types

Formats: ZUGFeRD, Factur-X and XRechnung

An electronic invoice contains structured, machine-readable invoice data. An ordinary PDF without that data is not equivalent.

For ZUGFeRD/Factur-X, OTM combines a readable PDF/A-3 invoice with embedded XML data. People can read the PDF while compatible accounting systems can import the data. Factur-X is the Franco-German counterpart to ZUGFeRD.

XRechnung is a structured XML format. Confirm the recipient’s required format, references and submission channel in advance. A readable PDF alone does not demonstrate acceptance of its underlying data.

Supported document types

OTM supports electronic billing on both the customer and resource side, covering the following document types:

Two approaches to resource billing

With a self-billed resource invoice, your company prepares the billing document on behalf of the freelancer or service provider.

Alternatively, the resource generates their invoice in OTM after entering their own invoice number. Both approaches produce an electronic document in ZUGFeRD format.

Self-billing for a resource’s services should not be confused with a debtor credit note correcting a customer invoice.

Tax scenarios

OTM product information covers domestic transactions at standard or reduced rates, intra-EU transactions, reverse charge, tax-exempt exports to third countries and the German small-business scheme.

Correct treatment depends on the transaction and recorded data. Check tax details and project settings, particularly for international customers or alternative invoice recipients. Software does not replace case-specific tax advice.

Payment information

IBAN, BIC and payment terms are included in the structured XML payment information. Compatible recipient software can use these details for payment processing.

Keep bank details and payment terms up to date in OTM, not just the visible billing address.

Leitweg-ID and alternative billing addresses

German public-sector customers use the Leitweg-ID to allocate electronic invoices. It comprises a coarse routing identifier, an optional detailed identifier and check digits. Ask the customer for the actual identifier and invoice submission channel they require.

OTM stores the Leitweg-ID in the customer record. An alternative billing address can have its own Leitweg-ID, for example when another authority or department receives the invoice.

When present, OTM uses the Leitweg-ID as the electronic address under scheme ICD-0204. Otherwise it uses the email address; no manual switch is required.

Buyer Reference: customer allocation

Buyer Reference is an additional reference in the customer record. It supports internal allocation by the recipient, for example to a purchase order, file reference or cost centre.

OTM includes this reference in the electronic invoice. If it is absent, OTM uses the customer company abbreviation. Confirm the required reference with the customer: the automatic fallback may not meet their internal requirements.

Checklist before your first electronic invoice

Review names and addresses, invoice number and date, service description and date, net amounts, tax and totals. Also check tax identifiers, payment details and the actual invoice recipient.

Confirm the accepted format, submission channel and references with the recipient. Agree on downstream processing with your accounts team and technically validate a sample document: a correct-looking PDF does not prove that its XML data is error-free.

Plan to retain the electronic original including its structured data. A printout or PDF visualisation alone does not replace that data.

This article explains OTM features. Check statutory deadlines, exceptions and retention requirements against current official guidance and, where needed, with your tax adviser.