What is TR-RESISCAN? Compliant Document Scanning Explained

TR-RESISCAN is the Technical Guideline 03138 issued by the German Federal Office for Information Security (BSI). It defines requirements and procedures for substitute scanning: the process of digitising paper documents in such a way that the digital copies hold the same evidentiary value as the originals, allowing the paper originals to be destroyed afterwards.

For many organisations, this represents a decisive step in their digital transformation. Those who no longer need to store paper originals after scanning save archive space, gain faster access to documents and reduce administrative overhead. However, for digital documents to be recognised in court and by regulatory authorities, they must have been created following a standardised procedure. That is exactly what TR-RESISCAN governs.

This article explains what lies behind the BSI guideline, how substitute scanning works, who needs it and what benefits it offers.

Background: Why Does TR-RESISCAN Exist?

From paper overload to legally compliant digitisation

Document digitisation has long been standard practice in most organisations. Scanners and multifunction devices convert paper into PDF files every day. Yet a critical question remained unresolved for a long time: may the paper original be destroyed after scanning? And if so, under what conditions?

In Germany, the prevailing principle was that original documents had to be retained if they might serve as evidence. Digital copies were regarded merely as supplements, not as full replacements. This led to a paradoxical situation: organisations digitised their documents but still had to keep the paper originals.

To resolve this problem, the BSI published Technical Guideline TR-03138, better known as TR-RESISCAN. The full name translates to Technical Guideline for Substitute Scanning (RESISCAN = REplacement Scanning In Standard Compliance And Normation). It defines a standardised process that ensures digital documents hold the same evidentiary value as their paper originals.

Good to know: TR-RESISCAN is based on the insight that the evidentiary value of a digital document does not depend solely on image quality but on the entire process: from preparation through scanning to archiving. Only when the complete workflow is documented and traceable can the digital document replace the original.

What Does Substitute Scanning Mean?

The core of TR-RESISCAN in practice

Substitute scanning (also known as evidence-preserving digitisation) is the process of digitising a paper document so that the digital image fully replaces the original. In concrete terms, this means the paper original can be destroyed after the scanning process because the digital document holds the same legal evidentiary value.

This differs fundamentally from simple scanning, where a document is merely captured as an image. In substitute scanning under TR-RESISCAN, the entire process is documented and secured:

1. Document Preparation

Before scanning, the document is inspected and classified. What level of protection does it require? Is it a simple letter or a legally sensitive document? The classification determines which security measures must be applied during scanning.

2. Qualified Scanning

The actual scan is performed using a qualified scanner with defined settings (resolution, colour depth, format). These settings are stored in a scan profile that corresponds to the document's protection category.

3. Visual Inspection

After scanning, an operator compares the digital document with the paper original. Is the document complete? Are all pages legible? Are the colours accurate? The visual inspection is an essential part of the TR-RESISCAN process and is recorded in the transfer note.

4. Transfer Note

The transfer note is the centrepiece of substitute scanning. It documents the entire scanning operation: who scanned, when, with which settings, and what the result of the visual inspection was. It is attached to the digital document and ensures full traceability of the process.

5. Digital Signature

The digital document is secured with a digital signature that protects the document's integrity. Any subsequent modification would break the signature and be immediately detectable.

6. Archiving in PDF/A Format

The finished document is stored in PDF/A format, an ISO standard for long-term archiving. This ensures that the document remains readable and verifiable for many years to come.

Who Needs TR-RESISCAN?

Industries and organisations that benefit from substitute scanning

TR-RESISCAN is relevant for all organisations that digitise paper documents and wish to destroy the originals afterwards without losing their evidentiary value. The guideline is particularly important for:

Government Agencies and Public Institutions

Government agencies process large volumes of paper documents daily: applications, official notices, correspondence. Substitute scanning enables them to reduce archives, locate files faster and accelerate administrative processes. Many federal and state agencies in Germany already use TR-RESISCAN as their standard.

Law Firms and Notaries

Lawyers and notaries work with a wide range of documents that demand high evidentiary standards. TR-RESISCAN-compliant scanning allows them to maintain digital case files and destroy paper originals after scanning without incurring legal risks.

Tax Advisors and Auditors

In conjunction with the GoBD (German principles for proper bookkeeping and documentation), TR-RESISCAN provides a clear framework for digitising tax-relevant documents. Tax advisors can offer their clients a legally compliant digitisation process through this standard.

Healthcare

Hospitals and medical practices manage patient records, test results and referrals. Substitute scanning reduces the space required for paper archives and enables faster access to medical documents without jeopardising strict documentation requirements.

Organisations with High Document Volumes

Insurance companies, banks, logistics firms and other industries with high document volumes benefit from systematic digitisation. TR-RESISCAN provides the legal framework for gradually dissolving paper archives.

Benefits of Substitute Scanning

What organisations gain from TR-RESISCAN-compliant scanning

Space Savings and Cost Reduction

Physical archives occupy valuable office and storage space. By destroying paper originals after substitute scanning, rental and operating costs for archive rooms are eliminated. Depending on document volume, the savings can be substantial.

Faster Document Access

Digital documents are instantly retrievable from any workstation. Instead of spending minutes searching through folders and file archives, a full-text search is all it takes. This accelerates workflows and increases productivity.

Legal Certainty and Compliance

Documents scanned in compliance with TR-RESISCAN hold the same evidentiary value as the paper originals. This provides legal certainty during audits, tax inspections and court proceedings. The complete audit trail makes the entire scanning process fully traceable.

Protection Against Physical Risks

Paper archives are vulnerable to fire, water damage and theft. Digitally archived documents can be stored redundantly and protected through backups. The risk of a complete document loss is significantly reduced.

Sustainability

Fewer paper archives mean lower resource consumption. By destroying paper originals and processing documents exclusively in digital form, organisations contribute to sustainability goals.

Structure of the TR-RESISCAN Guideline

Base module and extension modules at a glance

TR-RESISCAN is modular in design and distinguishes between a base module and two optional extension modules, deployed according to the protection level required for the documents:

Module	Use Case	Measures
Base Module	Normal protection level (e.g. general business correspondence)	User authentication, scan profile, visual inspection, transfer note, logging
Integrity Extension	High protection level (e.g. contracts, tax documents)	Additionally: digital signature, hash values, extended integrity checks
Confidentiality Extension	Very high protection level (e.g. personnel files, medical records)	Additionally: encryption, extended access controls, secure transmission

The base module is mandatory for all protection categories. The extension modules are added when the document's protection level exceeds the normal range. In practice, most organisations require at least the Integrity Extension, as many business documents have elevated protection requirements.

TR-RESISCAN in Practice: Docuflair as a Solution

How Docuflair implements the TR-RESISCAN process

Docuflair TR-RESISCAN is a software solution that covers the entire substitute scanning process in accordance with BSI TR-03138. The software guides users step by step through the process, from user authentication through scanning and visual inspection to the automatic transfer note and digital signature.

Key features include:

User authentication at the scanner, e.g. via smart card or PIN
Preview directly on the device for quick visual inspection
Web-based visual inspection for detailed on-screen review
Automatic transfer note containing all relevant process information
Digital signature to protect document integrity
PDF/A-3 output for standards-compliant long-term archiving
Complete audit trail for full traceability

The software operates entirely on-premises. Documents never leave your own network at any point, which is a critical criterion for government agencies and organisations with strict data protection requirements.

Experience TR-RESISCAN in Practice

Docuflair TR-RESISCAN covers the entire substitute scanning process: from authentication to the transfer note. Schedule a free demo and see how simple compliant scanning can be.

Request Free Demo Discover Docuflair TR-RESISCAN

Frequently Asked Questions

Answers to the most important questions about TR-RESISCAN

Is TR-RESISCAN a legal requirement?

TR-RESISCAN is not a direct legal obligation but a technical guideline issued by the German Federal Office for Information Security (BSI). However, courts and regulatory authorities reference it as a benchmark. Organisations that wish to destroy paper originals after scanning should follow TR-RESISCAN to ensure the evidentiary value of their digital documents.

What does substitute scanning mean?

Substitute scanning is the process of digitising a paper document so that the digital copy fully replaces the original. The paper original can be destroyed after the scanning process because the digital document holds the same evidentiary value.

Which documents can be scanned under TR-RESISCAN?

In principle, all paper documents can be scanned under TR-RESISCAN. Exceptions apply to certain document types such as notarised deeds, wills, land registry entries and other documents where the physical original is legally mandatory.

What does TR-RESISCAN-compliant scanning cost?

Costs comprise the software licence and per-scanner device licences. Docuflair TR-RESISCAN is available from EUR 2,399 per year. The long-term savings from eliminated archive space and faster document access typically far outweigh the investment.