Substitute Scanning: When Can You Destroy Paper Originals?

The central question in substitute scanning is: when may the paper original be destroyed after digitisation? The answer is not as straightforward as many hope. There are clear prerequisites that must be met, and there are exceptions where the original must be retained despite scanning.

This article explains the legal foundations for destroying paper originals after scanning, identifies which documents are exempt, lists statutory retention periods and provides practical recommendations for handling original documents safely.

Note for international readers: The legal references in this article primarily relate to German law (AO, HGB, BSI TR-03138). However, the fundamental principles apply across the EU: substitute scanning requires a documented, traceable process and certain document types must always be retained in their original physical form. Always consult local regulations for your specific jurisdiction.

Legal Foundations

Which laws govern the destruction of paper originals

The question of whether a paper original may be destroyed after scanning touches on multiple areas of law. The key foundations are:

Section 147 AO (German Fiscal Code)

The German Fiscal Code governs retention obligations for tax-relevant documents. Since 2019, in conjunction with the GoBD, it is generally recognised that documents may be retained in digital form, provided the scanning process meets the principles of proper procedure. In this case, paper originals do not need to be retained additionally.

Section 257 HGB (German Commercial Code)

The German Commercial Code defines retention obligations for merchants. It generally permits retention on data carriers, provided the data can be made available during the retention period and rendered readable within a reasonable timeframe. However, for certain documents such as opening balance sheets and annual financial statements, the original is prescribed.

BSI TR-03138 (TR-RESISCAN)

TR-RESISCAN provides the technical framework for substitute scanning. The guideline defines the process that must be followed for the digital document to hold the same evidentiary value as the paper original. Only when this process has been correctly executed is destruction of the original permissible.

Important: Destruction of the paper original is only permissible once the entire TR-RESISCAN process has been correctly completed: visual inspection passed, transfer note created, digital signature applied and document archived in PDF/A format. If any of these steps is missing, the original must not be destroyed.

Prerequisites for Destruction

What must be in place before the paper original may be destroyed

Destruction of the paper original is contingent on the following prerequisites:

TR-RESISCAN-compliant scanning process: The scan must have been performed in accordance with the BSI guideline, including document preparation, scanner qualification and scan profile.
Successful visual inspection: The digital document must have been compared with the paper original and confirmed as complete, legible and accurate.
Transfer note: A complete transfer note must have been created and attached to the digital document.
Integrity assurance: The document must be secured with a hash value and/or digital signature.
Archiving in PDF/A format: The document must be stored in a format suitable for long-term archiving.
No exception applies: The document must not belong to an exception category for which destruction is not permitted.

Exceptions: Documents That Must Not Be Destroyed

Document types where the physical original must be retained

Despite a compliant scanning process, certain documents exist where the physical original must not be destroyed. In these cases, the paper original has a special documentary quality that the digital image cannot replace:

Notarised deeds — certified copies, notarial contracts, notarisations
Wills and inheritance contracts — handwritten and notarial wills
Land registry entries and property deeds — ownership transfers, land charge certificates
Opening balance sheets with original signatures — as required under commercial law
Annual financial statements with original signatures — where legally prescribed
Certain customs documents — certificates of origin, ATA carnets
Court documents and enforcement orders — judgments, enforcement notices
Documents with watermarks or holograms — whose authenticity can only be verified on the original
Documents in ongoing legal proceedings — until the proceedings are concluded

Recommendation: When in doubt, retain the original. The cost of storing individual documents is negligible compared to the risk arising from improper destruction. Create an internal list of document types exempt from destruction.

Statutory Retention Periods

How long documents (digital or paper) must be retained

Regardless of whether a document is retained in paper or digital form, statutory retention periods apply. These determine the minimum duration for which a document must remain available. The following periods apply under German law (other EU member states have similar requirements):

Document Type	Retention Period	Legal Basis (Germany)
Accounting documents	10 years	Section 147 AO, Section 257 HGB
Annual financial statements and balance sheets	10 years	Section 257 HGB
Invoices (incoming and outgoing)	10 years	Section 14b UStG
Commercial and business correspondence	6 years	Section 257 HGB
Tax-relevant records	10 years	Section 147 AO
Personnel files (after departure)	10 years	Employment law practice
Contracts (after termination)	3-30 years	Depending on limitation period
Patient records	10-30 years	Section 630f BGB, professional regulations
Building documentation	Lifetime of the building	State building regulations

Retention periods apply to digital documents just as they do to paper originals. After expiry, documents can and should be destroyed to save storage space and comply with data protection requirements (GDPR: data minimisation).

Risks of Improper Destruction

What happens when originals are destroyed prematurely

Premature or improper destruction of paper originals can have serious consequences:

Evidentiary Problems

If a digital document is presented in court and the scanning process is not traceably documented, the court may deny the document's evidentiary value. The loss of the paper original exacerbates this problem, as there is no recourse to the original.

Tax Reassessments

If a tax audit reveals that the scanning process did not comply with GoBD or TR-RESISCAN standards and the paper originals have already been destroyed, the tax authority may reject the records and issue additional assessments. In the worst case, taxation may be based on estimates.

Document Suppression

In certain cases, the deliberate destruction of original documents may constitute the offence of document suppression under German criminal law. This applies particularly when destruction is carried out with the intent to eliminate evidence.

Professional Disciplinary Consequences

For regulated professions such as tax advisors, lawyers and notaries, violations of retention obligations can result in professional disciplinary action, including reprimands, fines or, in extreme cases, loss of licence.

Practical Recommendations

How to handle the destruction of paper originals safely

Create procedural documentation: Document the entire scanning process in a procedural manual. This describes who scans, with which settings, how the visual inspection is conducted and when destruction takes place.
Maintain an exception list: Create an internal list of document types exempt from destruction. Train all staff involved in the scanning process.
Observe a waiting period: Do not destroy paper originals immediately after scanning. A waiting period of 2-4 weeks gives you the opportunity to review the scanning process and correct any errors.
Document destruction: Record when and which originals were destroyed. The destruction log supplements the audit trail and creates seamless traceability.
Use software: Employ a TR-RESISCAN-compliant scanning solution such as Docuflair, which automates and documents the entire process. This minimises the risk of human error.

Scan Compliantly and Destroy Paper with Confidence

Docuflair TR-RESISCAN covers the entire process: from compliant scanning through the transfer note to the digital signature. This allows you to destroy paper originals with full confidence. Schedule a free demo.

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Frequently Asked Questions

Answers to the most important questions about destroying paper originals

Can every paper document be destroyed after scanning?

No. Certain document types are exempt from destruction, including notarised deeds, wills, opening balance sheets with original signatures, land registry entries, certain customs documents and documents where the physical original is legally mandatory.

How long must business documents be retained?

In Germany, statutory retention periods are 6 years for commercial and business correspondence and 10 years for accounting documents, annual financial statements, balance sheets, invoices and tax-relevant records. These periods apply equally to paper and digital documents. Retention periods vary across EU member states.

What are the risks of improper destruction?

If a paper original is destroyed even though the scanning process was non-compliant or the document was exempt from destruction, consequences may include evidentiary problems in court, tax reassessments, professional disciplinary action and, in the worst case, accusations of document suppression.