Nick,
I would consider the e-version to have the same legal standing as that of
the paper version. After all it is a 'frozen' image of the original document
including any signatures or annotations found on the original at the point
of scanning.
These are to my knowledge legally admissible as evidence and considered okay
for audit purposes.
I would suggest that a decision be taken to establish the scanned image as
the 'original' and dispose of the paper at year end (i.e. one year after
date of receipt). The e-version can inherit the 7 yr rule at point of
scanning/reciept.
Regards
Joseph
-----Original Message-----
From: Nick Fifield [mailto:[log in to unmask]]
Sent: 30 July 2004 15:13
To: [log in to unmask]
Subject: Scanned Invoices
When a UK organisation scans paper invoices, does this have an impact on
the retention of paper invoices (after scanning)? My initial impression is
that when paper invoices are scanned, the paper version continues to be the
original copy (and therefore is retained for 7 years)? Is the electronic
version only treated as a "copy"?
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