Practice

Digitising your archive then destroying the originals: when the paper may go

10 July 2026 · 12 min read · DeSnipperaar

Many organisations want rid of the paper. You scan your archive, store it digitally and then want to destroy the paper originals. That is possible, but not just like that. The paper may only go once the scan fully replaces the original. This is called replacement processing or substitution. In this article you read when a scan may replace the paper, which originals you must still keep and how to have the scanned paper destroyed demonstrably afterwards.

Is this on your desk? Run through these questions before you start.

• Do you want to digitise your paper archive to win space?
• Are you unsure whether you may destroy the paper afterwards?
• Do you know which originals you must actually keep?
• Have you recorded how and when scanning took place?
• Is it arranged that the scanned paper is destroyed confidentially?

Below we work out the whole route, from scanning to destruction, with the rules that decide whether the paper may really go.

What is replacement processing or substitution?

Substitution means you replace a paper document with a digital copy that has the same value. The original disappears, the scan takes its place. That is more than just scanning a document. The digital version must be able to replace the paper fully, including as evidence in an inspection or a dispute. If that works, the original may be destroyed. If it does not work, the paper remains legally leading and you must keep it. So the core is simple. A scan replaces the original only if that scan is reliable enough in every respect to take the original's place.

Why digitise first and then destroy?

The combination is attractive. You keep the content digital and searchable, while the physical boxes disappear. No more cabinets full of binders, no external archive storage costing money each month and files you find in seconds. At the same time you reduce the risk of paper lying around. But the gain only counts if it is legally sound. If you scan without the right conditions and then throw the paper away, you can be left empty-handed in a dispute. So digitising always comes with the question whether the original may really disappear. The clearing-out itself is described separately in clearing out old paperwork.

The conditions for replacement

Substitution is allowed if a few core conditions are met. The scan must match the original completely in content, so leaving out or mangling nothing. The scan must be legible and reliable, even after years. The process must be described, so it is clear how scanning was done. And the digital version must be kept just as long as the original retention period of the paper. Whoever has these points in order may destroy the paper original. Whoever skips one of the points runs the risk that the scan is later not accepted as a replacement.

Image quality and completeness of the scan

The replacement stands or falls with quality. Scan in sufficient resolution, in colour where that adds information and watch for stamps, margin notes and signatures. A document with a double-sided back you scan double-sided. An attachment belongs with its chapter and must not come loose. Check on a sample basis that every page is there and clearly legible. A scan that cuts off half a table or misses a faint pencil note is not a full replacement. Precisely the details you now think unimportant can be decisive in a later question.

The audit trail of your scanning process

Substitution comes with proof of the process itself. Record who scanned, when, with which settings and how the completeness check went. This audit trail shows the scan is a faithful copy and was not altered on the way. With digital storage it helps to store the files unalterably, so nothing was quietly changed afterwards. A supervisor or court looks not only at the scan, but also at the reliability of the route towards it. The firmer that documentation, the stronger the scan stands as a replacement.

A replacement policy on paper

A short guideline makes the whole thing traceable. In it you describe which document types you digitise, which quality requirements apply, how you check completeness, how long you keep the scans and which originals you specifically do not destroy. Half a page to a full page often suffices. The difference is that digitising is then no longer a separate action, but a fixed working method you can explain. In an inspection such a policy shows the replacement was done deliberately. It also connects to the retention periods you must know anyway, as described in the GDPR retention periods cheatsheet.

May the paper go after scanning? A decision list

Use this list per stack to determine whether the original may be destroyed. If you can answer all points with yes, the paper may usually go.

• Is the scan complete and clearly legible, including backs and notes?
• Does the scan match the paper original completely in content?
• Is the scanning process recorded, with a date and completeness check?
• Is the scan kept just as long as the original retention period?
• Does the law require no paper original for this document?

If you hesitate on a point, treat the document as keep. A wrongly discarded original you cannot get back.

Which originals must you still keep?

Not everything may go after scanning. For some documents the law or practice requires the paper original itself, because the physical form carries evidential value. Think of notarial deeds, certain signed agreements, documents with a physical authenticity feature or documents you must be able to show an authority in original. Securities too you keep in original. For this category a scan is handy for daily use, but the paper remains leading. Keep those originals separately and orderly, divided from the stack that may be destroyed after digitising.

Tax documents and the seven-year retention period

For your administration the seven-year tax retention period applies. The good news is that the tax authority accepts digital storage, provided the data stays accurate, complete and accessible throughout that period. So you may digitise tax documents and destroy the originals, as long as the scan meets the requirements and is kept for seven years. An exception is documents with a legal paper form. Keep the digital version at least as long as the paper would have to remain. The details of that period are in the 7-year tax retention obligation.

Scanning documents: do it yourself or outsource?

A small amount you scan fine yourself with a good document scanner. A few binders is an afternoon's work. With a whole archive of boxes full of paper that quickly mounts up. Then scanning yourself is time-consuming and the chance of errors, missing pages or poor quality is greater. For large volumes outsourcing is often faster and more reliable, because a scanning company works with fast equipment and fixed checks. Weigh the quantity against the time it will cost you. For a handful of binders doing it yourself is logical, for an attic full of archive usually not.

Outsourcing digital archiving

If you outsource the digitising, choose a party that works to fixed quality requirements and delivers a verifiable audit trail. Agree in advance on resolution, double-sided scanning, file format and how completeness is checked. Also record how the files reach you and how they are secured during transport. The scanning itself and the destruction of the paper afterwards ideally belong in one closed chain. That way the sensitive paper does not end up unnecessarily in several places and it stays clear who is responsible for what.

After scanning: destroying the paper confidentially

Once the archive is digitised and the paper may go, the second part begins. The scanned paper is full of personal data and confidential information and does not belong with the recycling paper. An open bin stands on the street for days and is accessible to anyone. So have the scanned archive destroyed confidentially. You hand over the boxes, they are shredded to the right level and you receive proof. That way you close the circle. First the content safely digital, then the original illegibly gone, without anything going missing along the way.

Sealed collection of the scanned paper

Safety begins at collection. If the paper is taken away sealed and the chain from collection to destruction stays closed, there is no moment where a file can disappear. We collect the scanned archive from you within 20 km of Amsterdam, with no call-out fee. There is no walk-in and no drop-off, the collection comes to you. Outside that radius we work with pooled collection rounds at a fixed price. That way even a large archive is collected safely in one go, without you having to lug boxes full of sensitive paper yourself.

The right DIN level for a scanned archive

Scanned paper often contains personal data, so the destruction must match that sensitivity. The DIN 66399 standard sets out how finely it is shredded.

Level	Particle size	Suitable for
P-2	Strips	General print without data
P-4	Small particles	Documents with personal data
P-5	Very small particles	ID numbers, medical and special data

For a mixed archive P-4 is the standard, for documents with ID numbers or medical data P-5. The level applied is stated on the certificate, so you can show it was appropriate.

The certificate as the final piece

After destruction you receive a certificate of destruction with the date, the quantity and the DIN level applied. That certificate is your proof that the paper originals were irreversibly destroyed. Keep it with your replacement policy and the audit trail of the scanning. Together they form a conclusive story. The scan replaces the original, the policy shows it was done carefully and the certificate proves the paper is actually gone. In an inspection or a dispute you then have the whole route underpinned.

What does digitising and then destroying cost?

The cost has two parts. Scanning a scanning company usually settles per page or per box, depending on the quality requirements. Destroying the paper afterwards costs a fixed price per box or roll container, from about 30 euro for the first box, certificate included. Within 20 km of Amsterdam we charge no call-out fee. Against that cost stands a lasting saving on archive space and external storage. The full pricing of the destruction is in archive destruction cost.

A real-world example

Imagine an accounting firm wants rid of twenty boxes of old client archive. First the firm assesses per file what the retention period is and which documents require a paper form. The originals that must stay go separately. The rest is scanned double-sided and in colour, with a completeness check and a recorded process. Then the firm has the scanned boxes collected sealed and destroyed at P-4, with a certificate. The content is now digitally searchable, the archive cabinet is empty and the firm can show in an inspection that the replacement went carefully.

Practical tips

• Sort first the originals you must keep from the documents that may go after scanning.
• Scan for quality, double-sided and with attention to notes and stamps.
• Record the process with date, settings and a completeness check.
• Keep the scan at least as long as the retention period of the paper.
• Have the scanned paper destroyed confidentially, with a certificate as proof.

Common mistakes

• Throwing paper away without a complete scan. An illegible or incomplete scan does not replace the original.
• Not recording the process. Without an audit trail it is hard to prove the scan is faithful.
• Destroying required originals. Notarial deeds and some signed documents stay on paper.
• Throwing the scanned paper in with the recycling. Sensitive documents belong destroyed confidentially.

Frequently asked questions

May I destroy paper after I have scanned it?

Often yes, provided the scan fully replaces the original. This is called replacement processing or substitution. The scan must be accurate, complete and legible, the process must be documented and some originals with a legal form you must still keep.

What is replacement processing or substitution?

Substitution is replacing the paper original with a digital copy that has the same evidential value. For that the scan must match the original completely in content and you must be able to show how and when it was scanned.

Which originals must I still keep after scanning?

Documents for which the law requires a paper form, such as notarial deeds, certain signed agreements and documents with a physical authenticity feature. When in doubt, keep the original until the end of the retention period.

How do I destroy the paper safely after scanning?

Have the scanned paper collected sealed and destroyed to the right DIN level, with a certificate as proof. That way you close the chain from scanning to destruction demonstrably.

Conclusion

Digitising your archive and then destroying the paper is possible, provided you do it properly. The scan must fully replace the original, the process must be recorded and the digital version stays kept just as long as the paper would have to remain. Sort first the originals you must keep, scan the rest for quality and have the scanned paper destroyed confidentially with a certificate. That way you win space and keep your archive searchable, without putting your evidential position or your data at risk.

See also the clearing out of old paperwork as a starting point, and further going paperless securely, the archive clean-up step by step and the choice of scan, keep or destroy.

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Ready to digitise your archive and get rid of the paper? Request a quote via desnipperaar.nl. We collect the scanned paper, destroy it to the right DIN level and you receive a certificate as proof.