Dematerialization is an essential aspect in the Digital Transformation of companies. If, by definition, dematerialization is the transformation of material information carriers (generally paper) into electronic files, its practical approach for its implementation requires defining some specificities to the nature of the paper carriers.

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Indeed, depending on the nature of the support, the dematerialization approach and the associated regulations can be more or less complex. Thus, before even addressing the probative value of electronic formats, we will distinguish two different processes for two distinct media.