TR-RESISCAN Compliance: Which Organizations Need Compliant Scanning?

TR-RESISCAN is not a legal obligation in the traditional sense. No authority mandates that organisations comply with the BSI guideline. Yet the question of whether TR-RESISCAN-compliant scanning is necessary is critical for many organisations. Anyone who wishes to destroy paper originals after scanning without losing their evidentiary value cannot bypass the guideline.

In practice, TR-RESISCAN has achieved the status of a recognised benchmark. Courts, auditors and regulatory authorities reference it when assessing whether digital documents can replace paper originals. Organisations that do not scan in compliance risk having their digital documents deemed inadmissible as evidence.

This article clarifies which organisations must comply with TR-RESISCAN, which should do so voluntarily and what happens in case of non-compliance.

Legal Foundations

Why TR-RESISCAN is relevant despite not being a direct legal requirement

The legal classification of TR-RESISCAN is nuanced. The guideline itself is neither a regulation nor a law. It is a technical recommendation from the BSI describing how substitute scanning should be implemented procedurally and technically. Nevertheless, it has considerable practical impact because it is linked to existing legislation:

GoBD (German Principles for Proper Bookkeeping and Documentation)

The GoBD govern how tax-relevant documents must be retained. Since the 2019 revision, substitute scanning is generally permissible provided the scanning process meets the principles of proper procedure. TR-RESISCAN provides the technical framework to fulfil this requirement. Tax advisors and businesses that digitise receipts and wish to destroy paper originals should therefore work in compliance with TR-RESISCAN.

Civil Procedure Code (ZPO)

In civil proceedings, a court may assess the evidentiary value of digital documents. Documents scanned using a recognised procedure such as TR-RESISCAN have a higher probability of being accepted as evidence. The transfer note and audit trail document the scanning process and create transparency for the court.

E-Government Act (EGovG)

The German E-Government Act obligates federal agencies to maintain electronic records. In conjunction with the organisational directive for substitute scanning, TR-RESISCAN effectively becomes mandatory for many government agencies as it represents the recognised process standard.

Patient Rights Act and Social Code

In healthcare, particularly strict requirements apply to document retention. Patient records must be maintained completely and without alteration over long periods. TR-RESISCAN provides the framework for meeting these requirements when digitising paper records.

Who Must, Who Should Comply with TR-RESISCAN?

Industry overview with level of obligation

Industry / Organisation	Obligation Level	Rationale
Federal Government Agencies	Effectively mandatory	E-Government Act, organisational directive for substitute scanning
State Government Agencies	Predominantly mandatory	State e-government legislation, internal agency requirements
Municipalities	Recommended to mandatory	Varies by state legislation and municipal regulations
Tax Advisors / Auditors	Strongly recommended	GoBD compliance for client documents, professional regulations
Law Firms / Notaries	Strongly recommended	Professional duty of care, evidentiary requirements
Hospitals / Medical Practices	Strongly recommended	Patient rights legislation, documentation obligations
Insurance Companies	Recommended	Retention obligations, compliance requirements
Banks and Financial Services	Recommended	BaFin requirements, MaRisk, retention obligations
General Businesses	Voluntary but advisable	GoBD compliance for receipt digitisation, space savings

Why Voluntary Adopters Also Benefit

TR-RESISCAN as a quality standard for digitisation

Even where no legal obligation exists, there are compelling reasons to adopt TR-RESISCAN voluntarily:

Legal Certainty in Disputes

When a digital document is to serve as evidence in court, the judge will ask how it was created. A TR-RESISCAN-compliant scanning process with transfer note and audit trail provides a traceable answer. Without this proof, the evidentiary value may be challenged.

Dissolving Paper Archives

Organisations that must retain paper originals after scanning gain no real digitisation advantage. Only through substitute scanning under TR-RESISCAN does the paper archive become obsolete, saving archive space, rental costs and administrative effort.

Quality Standard for the Scanning Process

TR-RESISCAN defines a structured process with clear responsibilities. This reduces scanning errors and improves the quality of digital documents, regardless of whether the paper original is destroyed or not.

Practical tip: Even organisations that do not intend to destroy paper originals can benefit from TR-RESISCAN. The standardised process improves document quality and creates traceability, which is advantageous during audits and inspections.

Consequences of Non-Compliance

What happens when the scanning process does not meet requirements?

The consequences of lacking TR-RESISCAN compliance are not defined in terms of fines or penalties. The effects are nevertheless significant:

Loss of Evidentiary Value

Digital documents that were not scanned using a recognised procedure may be classified as lacking evidentiary value in court. This can have severe consequences in civil proceedings, tax proceedings or regulatory inspections.

Retention Obligation for Paper Originals

Without TR-RESISCAN compliance, paper originals may not be destroyed if they are subject to retention requirements. This means physical archives must continue to be maintained despite digitisation, negating the digitisation advantage.

Objections During Audits

Tax authorities and auditors may examine the scanning process during inspections. If the process is not documented and traceable, digital records may be rejected and additional assessments imposed.

Rework and Duplication of Effort

If it transpires that the scanning process does not meet requirements, documents may need to be re-scanned or paper originals retroactively sourced. This causes considerable effort and cost.

Scan in Compliance with TR-RESISCAN Using Docuflair

Docuflair TR-RESISCAN guides you step by step through the compliant scanning process: from authentication through visual inspection to the transfer note. Schedule a free demo.

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Frequently Asked Questions

Answers to the most important questions about TR-RESISCAN compliance

Is TR-RESISCAN mandatory for all organisations?

No, TR-RESISCAN is not a universal mandate. However, the BSI guideline is the recognised standard for substitute scanning. Organisations that wish to destroy paper originals after scanning while preserving evidentiary value should work in compliance with TR-RESISCAN. For certain sectors such as government agencies, tax advisors and healthcare, it is effectively a necessity.

What happens if you do not scan in compliance with TR-RESISCAN?

Without TR-RESISCAN compliance, digital documents may be classified as lacking evidentiary value in court or during audits. This means paper originals may not be destroyed, as the digital copies alone do not constitute legally binding evidence.

Do small organisations also need to comply with TR-RESISCAN?

Organisation size is not the decisive criterion. What matters is whether the organisation wishes to destroy paper originals after scanning while preserving their evidentiary value. A small tax office digitising receipts benefits from TR-RESISCAN just as much as a large corporation.