Can I destroy the paper after scanning the documents?
Yes, with conditions. The law allows you to keep only the digital copy, provided the image is faithful and legible and the archive guarantees that the file does not change. fiscaldoo records the scanning, the check and the destruction, and refuses to record the destruction while one of the conditions it can verify is missing. Pending validation by a certified accountant: conditions of Decree-Law no. 28/2019, art. 23, and the decision to destroy each type of document.
What must be done before destroying
| Condition | Does fiscaldoo check it? | What happens if it is missing |
|---|---|---|
| The image was checked against the paper | Yes | The destruction button only appears after Confirm the image is faithful. |
| The journal entry is posted | Yes | Refused: “…cannot be destroyed while the accounting entry is not posted…” |
| For a purchase with deductible VAT, the deduction has already been exercised | Yes, through the closed VAT period | Refused: “…the VAT deduction of this purchase has not been exercised in a VAT return (DP IVA)…” |
| The original with its own legal value was validated | Only after someone marks it | Refused: “…is marked as having its own legal value…” |
| The image is really legible and complete | No | The person who checks it is responsible. |
| The document has no value of its own on paper (contract, credit title, authenticated document) | No | The person decides and marks it. If nobody marks it, the program treats it as an Ordinary document. |
The program records the destruction, but does not destroy anything: you destroy the paper yourself, after recording it.
How to record it in fiscaldoo
It is done with the Accountant or Certified Accountant / Fiscal Manager profile, in Accounting › Configure › Other settings › Archive › Digital archive. The Auditor opens the same menu, but only has Verify integrity. The Billing profile does not have the menu.
- Attach the scanned image to the journal entry, for example to the supplier invoice. The file appears in the Digital archive.
- Open the file and click Register as paper scan. The file gets an archive number, for example
ARQ/2026/00001. - If the original has value of its own on paper, click Mark as original with legal value. When there is favourable legal advice, click Legal advice validated the destruction.
- Compare the image with the paper. If it is faithful and legible, click Confirm the image is faithful.
- Click Record destruction of the paper original. In How and where it was destroyed, type, for example,
Triturado a 04/11/2026, certificado de destruição 41, and click Record destruction. - Only then destroy the paper.
The form shows Original destroyed, who scanned, who checked, who recorded the destruction, the dates and the note.
The digital file is kept until the Keep until date (31/12/2036 for a 2026 invoice). After recording, the form only shows Verify integrity: the destruction cannot be undone in the program. This does not create journal entries.
Common problems
“…cannot be destroyed while the accounting entry is not posted…”
- Symptom: the Invalid Operation window says “The paper original of "file" cannot be destroyed while the accounting entry is not posted: the law (DL 28/2019, art. 23.º n.º 4) only allows it after the entry is recorded. Check the entry and post it first.”
- What to do: check and post the supplier invoice. Then repeat the recording. Keep the paper until then.
“…the VAT deduction of this purchase has not been exercised…”
- Symptom: “The paper original of "file" cannot be destroyed yet: the VAT deduction of this purchase has not been exercised in a VAT return (DP IVA). Close the VAT period of the entry, then register the destruction.”
- What to do: keep the paper until the VAT period of the purchase is closed. The period is closed in that month's return, with Close VAT period and the Certified Accountant / Fiscal Manager profile, after the previous period is closed: see Closing the VAT period in Periodic VAT return. Then repeat the recording: the form shows Original destroyed.
“…is marked as having its own legal value…”
- Symptom: “The paper original of "file" is marked as having its own legal value (contract, credit title, authenticated document...): keep it until the destruction is validated by legal advice, then mark it as validated.”
- What to do: keep the paper and ask for the legal advice. With favourable advice, click Legal advice validated the destruction. The type becomes Original with legal value, destruction validated.
The button to record the destruction does not appear
- Symptom: the form shows Confirm the image is faithful and does not show Record destruction of the paper original.
- What to do: check the image first. The destruction button appears next.
How the archive and the integrity check work is in Digital archive.