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May physical receipts be destroyed after they have been scanned?

One of the most frequent questions in connection with audit-proof archiving systems is whether
paper documents may be destroyed after the replacement scanning and archiving without
documents may be destroyed after replacement scanning and archiving, without having to fear a legal
legal disadvantage must be feared.

Although the requirements for substitute scanning by the authorities are becoming increasingly specific, the legal recognition of a scanned document depends on the individual case and cannot be assessed in general terms.

However, the Federal Ministry of Finance in its GoBD decree dated 28.11.2019 under RZ
140 explains and determines under which circumstances paper documents may be destroyed, see specifically "9.3 Electronic capture of paper documents (scanning process)".

You can download the corresponding decree in the attachment. 

Source: Federal Ministry of Finance

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