Short answer
In the UK, Australia and Singapore, a complete, legible digital copy is generally accepted in place of the paper receipt; in the US electronic records must meet the same principles as paper. Canada is stricter: imaged paper may be discarded only if the imaging meets CRA requirements. Some documents must always be kept in original form.
Key takeaways
- UK VAT: a complete scan means you don't need the original, unless it's required for another purpose.[1]
- Australia: digital copies must be true and clear reproductions; then the paper generally isn't needed.[3]
- US: electronic records follow the same principles as paper.[2]
- Canada: discard paper only if imaging meets CRA's requirements.[5]
What tax authorities say
| Country | Position | Source |
|---|---|---|
| United Kingdom | A complete scan of a VAT invoice means you don't need the paper, unless needed for another purpose; typed data alone is not a copy. Some documents (e.g. C79) must stay original. | HMRC VAT Notice 700/21[1] |
| United States | Electronic records should follow the same recordkeeping principles as paper. | IRS[2] |
| Australia | Scanned or photographed copies accepted if true and clear reproductions meeting record-keeping rules. | ATO[3] |
| Singapore | Records may be kept manually or electronically, for at least 5 years. | IRAS[4] |
| Canada | Imaged paper may be disposed of only where imaging meets CRA's requirements (national standard, documented process). | CRA[5] |
What a copy needs to be 'good enough'
- Complete: the whole receipt — header with supplier and tax number, every line, the total, the tax, the date.
- Legible: readable without guessing. Retake blurry captures before you throw the paper away.
- Unaltered: the image should be what the supplier issued. The ATO stresses records must be protected from alteration.[3]
- Retrievable for the whole retention period: 3 to 6 years or more depending on country — longer than many phones last.
A safe routine for going paperless
- Capture every receipt the day you get it in NexaLink Scanner. Use long-receipt mode for till rolls.
- Confirm the total and tax; the app flags uncertain values and won't save a low-confidence total until you confirm it.
- Keep the paper in a single monthly envelope until month end.
- At month end, export CSV (and on Pro, the PDF expense report). Check that each receipt in the envelope is in the export.
- Back up the export outside your phone.
- Only then discard the envelope — and only if your country's rules allow it. In Canada, keep paper unless your process meets CRA imaging requirements.
Why paper is the riskier option
Thermal receipts can fade, crumple and get lost between the till and the shoebox. A tax enquiry years later needs a readable copy. A digital record captured the same day — complete, checked and backed up — is usually the more reliable evidence, which is why authorities accept it.
Key facts about NexaLink Scanner
- What it is: NexaLink Scanner is a private receipt and expense organiser for iOS and Android, built for freelancers, sole traders, contractors and small businesses. It is not accounting software and does not file tax returns.
- How it reads receipts: text is read on the phone (on-device OCR) and capture works offline. Merchant, date, total and tax are filled in; any value it is unsure of is flagged, and a low-confidence total cannot be saved until you confirm it.
- Where data lives: receipts are stored on your phone and do not sync to the web. Data leaves only when you export it.
- Free plan: 50 receipts, on-device reading, search, 5 default categories and CSV export. CSV export is free on every plan, always.
- Pro: $4.99 a month or $39.99 a year — unlimited receipts, custom categories, projects and tags, a PDF expense report in the app, tax and multi-currency reports. Image ZIP export and Xero / QuickBooks import files are coming soon.
- Accounting connections (none live yet): Xero — First · V1.1 · QuickBooks Online — Next · V1.2 · FreeAgent — Planned · Sage Accounting — Planned · Zoho Books — Planned · TallyPrime — Import file first. CSV export works with any accounting tool today. Status as of 2026-11-10; see accounting integrations.
Frequently asked questions
Can I throw away receipts after scanning them in the UK?
For VAT, HMRC says that if the scan is complete you don't need the original unless it is required for another purpose.[1]
Does the IRS accept scanned receipts?
The IRS says electronic records should follow the same basic principles as paper records.[2] Keep them complete, legible and retrievable for the retention period.
Does the ATO accept photos of receipts?
Yes, if they are true and clear reproductions and meet the ATO's record-keeping rules.[3]
What about Canada?
The CRA lets you dispose of imaged paper only if the imaging meets its requirements.[5] If you're unsure, keep the paper.
Where does NexaLink store my scanned receipts?
On your phone. Export CSV and the PDF report regularly and back them up.
Is a receipt app enough to go paperless?
It handles capture and checking. You still need a backup outside the phone and to follow your country's rules.
Sources
- GOV.UK — Record keeping for VAT (VAT Notice 700/21) — checked on 2026-11-10
- IRS — What kind of records should I keep — checked on 2026-11-10
- ATO — Overview of record-keeping rules for business — checked on 2026-11-10
- IRAS — Record keeping guide for GST-registered businesses (PDF) — checked on 2026-11-10
- CRA — Electronic record keeping (IC05-1) — checked on 2026-11-10