The possibility to scan paper documents in a way that guarantees the exact image of paper original and allows to discard it appeared in 2007 in Spain, after Order EHA 962/2007 was published.
At that moment only tax related documents were allowed to be scanned using this option. To perform the scanning, a special kind of software named “Certified Scanning Software” was needed.
The following are the requirements that the “Certified Scanning Software” must fulfill to guarantee that the digitized image is a good representation of paper original:
- The digitization process should be carried out automatically in its entirety, from the moment the system take the picture till the final file including the electronic signature is generated and stored.
- The possible image optimization process guarantees that all fields and data in the document are perfectly legible and valid for its management. Digital image must respect the original geometry of the document in paper format.
- The software generates metadata information (in XMP format) in every file with the digitized image including identification reference of the approval granted by the Tax Agency and a timestamp, as well as the name and the version number of the scanning software.
- The software should register the digitization process in a special database which links the image files with additional information (described in article 64 of Royal Decree 1624/1992) and includes security features to behave as an “append only log” inluding electronic signatures for every accounting period (usually, monthly or quaterly)
Two documents are to be provided for the homologation: “Technical Description” and “Quality Management Manual “. Users are mandated to comply with the usage rules set forth in the “Software Quality Management Manual ”
Other requirements, are:
- Minimun resolution of 200 ppi.
- A limited list of file formats are allowed: ISO 19005 (PDF / A); PNG; JPEG 2000; PDF 5.0 or higher; TIFF 6.0 or higher. (only lossless compression algorithms are allowed, such as LZW)
- The management and storage system of the digitized documents, must guarantee access and full search of the digitized documents for audit purposes
Contact EADTrust at +34917160555 if you need ore information.