In short: “Scanning for GoBD” means your digital receipts are immutable, traceable, and captured through a documented process — the basis for destroying paper originals after scanning (ersetzendes Scannen). Scandora provides the technical building blocks for this: a content hash, a server-set capture timestamp and an immutable audit log; the Verfahrensdokumentation is coming soon and is not available in this version yet. The GoBD compliance of your whole bookkeeping also depends on your archiving, your retention periods, and your tax advisor's review. Scandora carries no GoBD seal — there is none — and this page is not legal or tax advice.
What does “scanning for GoBD” mean?
GoBD are the German principles for the proper keeping and storage of books, records and documents in electronic form. For scanned receipts, four requirements are central: immutability (a captured document cannot be changed unnoticed), traceability (every change is logged), a Verfahrensdokumentation (the documented process), and orderly retention for the legally required periods.
Important to understand: GoBD compliance is a property of your whole bookkeeping process — not something any single app can grant on its own. An app can provide the technical building blocks; whether your books are GoBD-compliant overall follows from your process and your retention.
Scan-and-shred: destroying the paper
“Ersetzendes Scannen” (substitutive scanning) is the practice of destroying paper originals after digitising them, so the scan takes their place. GoBD generally permits this, but requires:
- Visual and content-level correspondence between scan and original.
- Immutability of the digital document from the moment of capture.
- A Verfahrensdokumentation describing how you capture, review and retain documents.
Not every document may be scanned substitutively — certain records must be kept in the original. Whether you may destroy a specific original is a question for your tax advisor.
How Scandora covers the technical requirements
These building blocks are already implemented in Scandora and match what the help article What GoBD support means describes:
- Immutable capture record. When you capture a document, Scandora stores a write-once record with a content hash (SHA-256) of the finalized document and a trusted, server-set capture timestamp — not the device clock, and separate from the editable metadata. The capture record survives even if you later correct the date, amount or notes.
- Verify integrity. A “verify integrity” action re-hashes the retained document and compares it against the stored value — so you can demonstrate the file is unchanged since capture.
- Append-only audit log. Document events — capture, metadata edits (with before/after of the changed fields), exports, and deletion — are recorded as append-only entries with an actor and a server timestamp. Existing entries are not overwritten; the only exception is the replacement we make when you delete your account, described in section 2 of our Privacy Policy. That way the history can be traced.
- Verfahrensdokumentation. Scandora will generate a Verfahrensdokumentation PDF (coming soon), auto-filled from your real profile, scanner and integration settings — the documented basis for substitutive scanning.
What still depends on you and your tax advisor
Scandora provides the building blocks, but the GoBD compliance of your books emerges only together with your process:
- Retaining your records and exports for the legally required periods, in a system that preserves them unaltered.
- Maintaining and following your own Verfahrensdokumentation (Scandora's starting point is coming soon; the process is yours).
- Reviewing bookings and exports before they go to your accounting or advisor.
And explicitly: simply syncing scans into a plain cloud folder is not, by itself, GoBD-compliant — an ordinary file folder meets neither the immutability nor the process requirements.
Honest scope: no “GoBD certificate”
There is no official “GoBD certification” or seal for a single piece of software — which is why Scandora deliberately does not advertise one. Scandora is designed for GoBD and GDPR record-keeping; the binding confirmation that your setup is GoBD-compliant comes only from you and your tax advisor. This page describes technical features and is not a legal opinion.
Ready for digital receipts your tax advisor can trust? The guided preparation for your advisor and the DATEV export are in preparation for the Business / DATEV plan and are not available in this version yet. Data processing is governed by the AVV / DPA.
FAQ
May I destroy my paper receipts after scanning?
Substitutive scanning is generally possible under GoBD when scan and original correspond visually and in content, the scan is immutable, and a Verfahrensdokumentation exists. Certain records must be kept in the original — clarify the individual case with your tax advisor.
Is there a GoBD certification for Scandora?
No. There is no official GoBD seal for individual apps, and we do not claim one. Scandora is designed for GoBD record-keeping and provides the technical building blocks; the GoBD compliance of your books is ensured by your tax advisor.
How do I know a scan hasn't changed since capture?
Scandora stores a content hash (SHA-256) at capture. The “verify integrity” action re-hashes the retained document and compares — if it matches, the file is unchanged.
Is it enough to put my scans in a cloud folder?
No. A plain cloud or file folder does not, by itself, meet the immutability and process requirements. Scandora's capture record and audit log address exactly that gap; the Verfahrensdokumentation is coming soon and is not available in this version yet.
Which plan includes these features?
The GoBD building blocks belong to Scandora; the guided preparation for your advisor and the DATEV export are coming soon on the Business / DATEV plan and are not available in this version yet. More on the honest scope is in the help article What GoBD support means.