Can You Throw Away Receipts After Scanning Them?

Often, yes, but not always, and only if the scan is a complete, legible copy you can still retrieve for the whole retention period. The IRS, HMRC and the CRA all recognize records kept electronically. Each attaches conditions, though, and some documents must be kept in their original paper form. A spreadsheet of the numbers alone doesn't count as a copy of the receipt.

Below is what each tax authority's guidance says, the exceptions to watch for, and how to scan receipts so the digital copy can stand on its own. It's general information, not tax advice. Check your own country's rules, or ask an accountant, before you shred anything important.

What the tax authorities say

United States (IRS)

IRS Publication 583 (Starting a Business and Keeping Records) says that all requirements that apply to paper records also apply to electronic storage systems. An electronic storage system is any system that keeps records by electronic imaging, such as scanning, or by transfer to electronic media.

According to the publication, the system must be able to index, store, preserve, retrieve and reproduce the records in a legible format, and give a complete and accurate record that's accessible to the IRS. The same retention rules apply as for paper.

Publication 583 also says the original paper records may be destroyed once the electronic storage system has been tested to show it reproduces them in line with IRS requirements, and procedures are in place to keep it compliant. The detailed requirements are in Revenue Procedure 97-22, which the publication refers to.

For a typical small business this means a scan can replace the paper if the system is reliable, organized and readable. If in doubt, ask a tax professional whether your setup meets those requirements.

United Kingdom (HMRC, VAT)

HMRC's VAT Notice 700/21 (Record keeping for VAT), section 6, is unusually concrete. It gives two examples:

• A business that scans invoices and keeps the image, where the image contains all the detail required for VAT, does not need to keep the original invoice, unless it's needed for another purpose.
• A business that only types selected data from an invoice into software must keep the original, because the data in the software is not a copy of the invoice.

The same section notes that some records must by law be kept in their original form. The example it gives is the C79 import VAT certificate.

For Self Assessment and company records more generally, check GOV.UK's record-keeping guidance for your type of business.

Canada (CRA)

The CRA says records can be kept on paper, electronically or as a mix. It specifically mentions situations where you have converted paper records into an electronic version, and it publishes detailed guidance on electronic record keeping and imaging paper documents. Read that guidance before destroying originals. It sets out what a compliant imaging process looks like.

Elsewhere

Most tax authorities have a page on keeping records electronically. Search their site for "electronic records" or "scanning records". The conditions are usually similar: complete, legible, retrievable, and kept for the full retention period.

The key point: keep the image, not just the numbers

All three approaches share one practical rule. A copy of the receipt means an image or PDF of the whole document. It doesn't mean a row of figures copied from it.

That matters when you use any tool that pulls data out of receipts, including spreadsheets and OCR apps. ReceiptBatch, for example, turns receipt photos into a CSV with rows of date, vendor, tax and total. Those rows are great for totals, categories and your tax return, but they're a summary. Keep the original images alongside the spreadsheet. Those are your evidence.

When to keep the paper anyway

Even where scanning is acceptable, keep the original when:

• The law requires the original. The VAT Notice gives C79 import VAT certificates as an example, and your country may have others.
• The scan is poor. If any of the date, vendor, amounts or tax lines is hard to read, keep the paper or rescan it.
• It's for an asset you still own, such as equipment, a vehicle or property improvements. These records are kept for longer, and warranty claims or a sale may call for the original.
• There's a warranty, insurance claim or return window. Many retailers and insurers ask for the original receipt.
• There's a dispute, audit or enquiry in progress about that period.
• Your accountant asks you to. Some prefer originals for particular items.

How to scan receipts so the copy holds up

A digital copy only replaces the paper if it captures everything. Some simple rules:

1. Capture the whole receipt, edge to edge, including the header with the vendor's name and address and the footer with the totals and tax.
2. Make it legible. Use good light and a flat surface, and check that the small print (dates, tax registration numbers, line items) is sharp. Zoom in to check before you shred.
3. Scan both sides if anything is printed or written on the back.
4. Split long receipts into overlapping photos, or use your scanner app's multi-page mode, so nothing is cut off.
5. Use durable formats. PDF and JPG are safe choices for long-term storage, and so is PNG.
6. Name files consistently, for example 2026-03-14_staples_54.20.pdf, and file them in a folder for each tax year.
7. Back up in two places, such as cloud storage plus an external drive. A scan that only exists on one phone isn't a reliable record.
8. Check the scan before you destroy the original. Do it the same day, not months later.

Thermal till receipts fade, sometimes within months, so a prompt scan is often better evidence than the paper by the time anyone asks. More on building a full system: how to organize receipts for taxes.

A safe shredding routine

If you decide to go digital:

1. Scan the week's receipts and check every image.
2. Log each one in your spreadsheet or accounting software, with a link or file name pointing to the image.
3. Put the paper in a "scanned" envelope for the month.
4. Once the month is reconciled against your bank statement and backed up, shred that envelope, except for anything on the "keep anyway" list above.

That monthly delay gives you a buffer to catch a bad scan before the paper is gone.

How long to keep the digital copies is a separate question with country-specific answers. See how long to keep receipts. For which receipts you need at all, see what receipts to keep for taxes.

FAQ

Is a phone photo good enough, or do I need a scanner?

Tax authorities generally care about the result (complete, legible and retrievable), not the device. A clear phone photo or a phone scanner app's PDF is usually fine. Check that the small print is readable.

Can I throw away receipts once they're in my accounting software?

Only if the software holds an image of each receipt, not just the figures, and your country's rules allow it. HMRC's VAT guidance is explicit that typed-in data is not a copy of the invoice.

What about emailed receipts and PDF invoices?

They're already digital originals. Save them as files in your receipts folder so they don't depend on one email account still existing years from now.

Is this legal or tax advice?

No. Rules differ by country, record type and business. If a document is important or unusual, keep the original or ask a tax professional.