Receipt and record-keeping rules by country
What a receipt has to show before you can claim VAT or GST on it, and how long you must keep it — summarised from each tax authority's own guidance and checked on 10 November 2026.
| Country | Tax | Evidence you need | Keep records for | Authority |
|---|---|---|---|---|
| United Kingdom | VAT | Valid VAT invoice; less detailed invoice allowed up to £250 incl. VAT | 6 years (VAT); 5 years after 31 Jan deadline (Self Assessment) | HMRC |
| United States | Income tax (Schedule C) | Payee, amount, proof of payment, date, description; receipts for lodging and other T&E items of $75+ | Generally 3 years; 6 or 7 in specific cases | IRS |
| India | GST | Tax invoice from a registered supplier with GSTINs, serial number, values and tax | 72 months from the annual return due date | CBIC |
| Australia | GST | Tax invoice for GST credits over $82.50 incl. GST; receipt or docket below | 5 years | ATO |
| Singapore | GST | Full tax invoice, or simplified tax invoice up to S$1,000 incl. GST | At least 5 years | IRAS |
| United Arab Emirates | VAT | Tax invoice with TRN; simplified invoice up to AED 10,000 (or unregistered buyer) | 5 years after the tax period (longer for real estate) | FTA |
| Canada | GST/HST | Tiered: name/date/total; + GST/HST and registration number from $100; + buyer, description, terms from $500 | 6 years from end of the tax year | CRA |
General information, not tax advice. Rules change; follow the country page to the official source.
Why the rules matter for a receipt app
Most authorities now accept a complete, legible digital copy of a receipt. What they do not accept is a missing VAT or GST number, an unreadable total, or a record that has vanished with an old phone. NexaLink Scanner reads the supplier, date, total and tax on your phone, makes you confirm any total it is unsure of, and exports a CSV free on every plan so a copy can live with your tax records.
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
Which receipts do I need to reclaim VAT or GST?
Usually a valid tax invoice from a registered supplier. Several countries allow a simplified invoice for small purchases: £250 in the UK, S$1,000 in Singapore and AED 10,000 in the UAE. Australia requires a tax invoice for GST credits over $82.50 including GST. See each country page for the official source.
How long should I keep business receipts?
It depends on the country: 6 years for UK VAT, generally 3 years in the US, 5 in Australia and Singapore, 6 in Canada, 5 years after the tax period in the UAE, and 72 months from the annual return due date for GST in India.
Are photos of receipts acceptable?
Generally yes, if the copy is complete and legible. Canada has formal imaging requirements before you can discard paper. Read the going-paperless guide before throwing anything away.
Is this tax advice?
No. These pages summarise official guidance as it stood on 10 November 2026. Rules change; check the linked source or ask an accountant.
All receipt and expense guides
Receipt rules by country
- UK VAT receipts: what you need to reclaim VAT
- Receipts for self-employed taxes in the US
- GST invoices and receipts in India: what to keep for input tax credit
- GST receipts in Australia: tax invoices and ATO record keeping
- GST receipts in Singapore: tax invoices and IRAS record keeping
- VAT receipts in the UAE: tax invoices and record keeping
- GST/HST receipts in Canada: what the CRA needs for input tax credits
How-to guides
- How to scan receipts for taxes
- How to organise receipts for Making Tax Digital
- How to add receipts to Xero
- How to upload receipts to QuickBooks Online
- Going paperless with receipts: when can you throw the paper away?
- How long to keep receipts for tax, by country
- How to organize receipts for a small business
- How to send receipts to your accountant
NexaLink Scanner
Every receipt captured, checked and ready for tax time.
50 receipts free, read on your phone, with CSV export on every plan. Pro $39.99/yr · Premium $59.99/yr.