Modern society cannot be imagined without digitisation.
In many areas, digitalization is still in the starting blocks, but the process of change will increase inexorably, especially in business and administration.
As an example, only the electronic capture and storage of incoming invoices should be mentioned, the so-called substitute scanning. The Federal Ministry of the finances, his letter goes on the principles for the proper keeping and storage of books, records and documents in electronic form and to the data access, briefly GoBD also on the electronic capture and storage of paper documents. The GoBD also require procedural documentation for the digitisation process. This must therefore be included in every companies that want to use the substitute scanning.