TR-RESISCAN vs. GoBD: What's the Difference?

Anyone involved in document digitisation in Germany will inevitably encounter two terms: TR-RESISCAN and GoBD. Both standards play a central role in legally compliant document processing, yet they pursue different goals and apply to different use cases.

In practice, confusion is common: is GoBD-compliant scanning sufficient? Do you need TR-RESISCAN in addition? Or are they the same thing? This article clarifies the differences, shows the overlaps and provides practical recommendations.

Note for international readers: Both TR-RESISCAN and GoBD are German standards. TR-RESISCAN is a technical guideline from the BSI (German Federal Office for Information Security) governing substitute scanning. GoBD is a directive from the German Federal Ministry of Finance governing the retention of tax-relevant records in electronic form. While specific to Germany, their principles around traceability, integrity and long-term archiving are relevant for any organisation operating in or with German entities.

What is What? A Brief Overview

TR-RESISCAN and GoBD in brief

TR-RESISCAN (BSI TR-03138)

TR-RESISCAN is a Technical Guideline from the German Federal Office for Information Security (BSI). It describes the process of substitute scanning: how a paper document is digitised so that the digital image holds the same evidentiary value as the original, allowing the original to be destroyed. The focus is on the scanning process itself, including visual inspection, transfer note and digital signature.

GoBD (Principles for Proper Bookkeeping and Documentation)

The GoBD is a directive from the German Federal Ministry of Finance governing the proper management and retention of books, records and documents in electronic form. The focus is on the retention and immutability of tax-relevant documents. The GoBD covers the entire document lifecycle: capture, processing, retention and reproduction.

TR-RESISCAN vs. GoBD: Direct Comparison

The key differences at a glance

Criterion	TR-RESISCAN	GoBD
Issuing body	BSI (Federal Office for Information Security)	BMF (Federal Ministry of Finance)
Document type	Technical guideline	Administrative directive
Scope	All organisations performing substitute scanning	Taxpayers (businesses, freelancers)
Focus	The scanning process (preparation, scan, visual inspection, transfer note)	Retention and immutability of digital records
Objective	Preserving evidentiary value during the paper-to-digital transition	Proper bookkeeping in digital form
Binding nature	Technical recommendation (effectively the benchmark in courts)	Administrative directive (binds tax authorities)
Core elements	Visual inspection, transfer note, digital signature, audit trail	Traceability, immutability, completeness, proper order
Destruction of original	Explicitly governed (primary purpose)	Generally permissible (since GoBD 2019), but no process definition
Modularity	Base module + extension modules (integrity, confidentiality)	Uniform requirements for all taxpayers

Where Do the Standards Overlap?

Common ground and complementary aspects

Despite their different orientations, TR-RESISCAN and GoBD share several fundamental principles:

Traceability

Both standards require that the scanning process is documented in a traceable manner. In TR-RESISCAN, this is achieved through the transfer note and audit trail; in GoBD, through the procedural documentation and logging.

Immutability

Digital documents must not be altered after creation. TR-RESISCAN ensures integrity through digital signatures and hash values. GoBD requires immutability through technical measures and audit-proof archiving.

Long-term Archiving

Both standards require that digital documents remain readable and reproducible over the long term. TR-RESISCAN recommends PDF/A as the output format. GoBD requires that records must be available and machine-readable at all times during the retention period.

In short: TR-RESISCAN and GoBD do not contradict each other. They complement each other. TR-RESISCAN defines the scanning process, GoBD the retention. Complying with both covers the entire document lifecycle.

Practical Recommendation: When Does Which Standard Apply?

A decision guide for everyday operations

You are a business digitising receipts

If you digitise tax-relevant documents (incoming invoices, contracts, correspondence) and wish to destroy the paper originals, you should consider both standards: GoBD for proper retention and TR-RESISCAN for the scanning process. The good news: organisations that scan in compliance with TR-RESISCAN typically meet the GoBD scanning requirements automatically.

You are a government agency

For government agencies, TR-RESISCAN is the primary standard. GoBD is not directly relevant to the public sector, as it addresses taxpayers in the private sector. Government agencies follow the E-Government Act and associated organisational directives.

You are a tax advisor

Tax advisors should be familiar with and comply with both standards. The GoBD directly applies to the digitisation of client documents. TR-RESISCAN provides the process framework so that digitised documents can legally replace the paper originals.

You are a lawyer or notary

TR-RESISCAN is the relevant standard for digitising case files and documents. GoBD only plays a role when it concerns the retention of the firm's own tax-relevant records (e.g. incoming invoices, accounting documents).

Meet Both Standards with One Solution

Docuflair TR-RESISCAN meets the requirements of both standards: BSI-compliant scanning process with transfer note and audit trail, audit-proof archiving in PDF/A format. Schedule a free demo.

Request Free Demo Discover Docuflair TR-RESISCAN

Frequently Asked Questions

Answers to the most important questions about TR-RESISCAN and GoBD

Do I need to comply with both TR-RESISCAN and GoBD simultaneously?

It depends on the use case. If you digitise tax-relevant documents and wish to destroy the paper originals, you should consider both standards: GoBD for proper retention and TR-RESISCAN for the scanning process. Organisations that scan in compliance with TR-RESISCAN typically also meet the scanning requirements of the GoBD automatically.

Is GoBD-compliant scanning sufficient for substitute scanning?

Not entirely. GoBD governs retention, not the scanning process in detail. For substitute scanning — i.e. destroying the paper original — TR-RESISCAN defines the necessary process steps such as visual inspection, transfer note and digital signature. GoBD alone is not sufficient for this.

Which standard applies to government agencies?

For government agencies, TR-RESISCAN is the primary standard, as the GoBD only applies to tax-relevant documents in the private sector. Government agencies follow the E-Government Act and associated organisational directives that reference TR-RESISCAN as the process standard.