Scratching of thin film/substrate structures is studied theoretically and numerically. In most cases, the material behavior of the film as well as the substrate is described by classical elastoplasticity accounting for large deformations; further, pressuresensitive flow models are considered. The main efforts are devoted toward an understanding of the influence from the film/substrate boundary on the stress distribution at scratching but for comparative reasons, scratching of homogeneous materials are also studied and pertinent results presented. Among other things, the results are discussed in relation to delamination initiation and growth at scratching. The numerical investigation is performed using the finite element method, and the numerical strategy is discussed in some detail. The most important finding given by the present study is that high shear stresses are the main driving force for delamination initiation and growth along the film/substrate interface. It was also noted that the influence from pressure-sensitive flow on the stress fields related to delamination initiation is small, both quantitatively and qualitatively.