Lost a Receipt? What to Do for Taxes and Expense Claims

If you've lost a receipt, first try to get a copy from the seller, the app or website you bought through, or your email. If you can't, build the best substitute record you can: your bank or card statement showing the payment, plus a written note of what you bought, when, where and why it was for business. For an employer expense claim, check whether your company has a missing-receipt form.

That covers most cases. Below are the details, including what US (IRS) and UK (HMRC) guidance says about incomplete records. It's general information, not tax advice. Rules differ by country and by type of expense, so confirm anything significant with an accountant or your tax authority.

Step 1: Try to get a copy

Many "lost" receipts can be recovered in a few minutes:

• Search your email for the vendor name, the amount (for example 54.20) or the word "receipt" around the date. Order confirmations and e-receipts often arrive even when you also got a paper copy.
• Check your account with the seller. Online shops, airlines, hotels, ride-hailing and delivery apps, software subscriptions and marketplaces usually keep past orders and receipts in your account history, often as downloadable PDFs.
• Ask the shop. Many retailers can look up a card transaction and reprint the receipt if you bring the card you paid with and know the date and amount. Policies vary, so ask.
• Ask the hotel or venue. Hotels can usually email a copy of your folio, the itemized bill.
• Check a store loyalty account. If you scanned a loyalty card or app, the purchase may be listed there with itemized details.
• Look at your phone's photos. You may have photographed the receipt, or the purchase, without filing it.

A duplicate or reprinted receipt from the seller is normally the best substitute, because it carries the same details as the original.

Step 2: If there's no copy, document it yourself

If you can't get a copy, put together a substitute record as soon as possible, while you still remember the details:

1. Proof of payment. Save the bank or credit card statement page showing the charge. The IRS's guidance on reconstructing records suggests contacting your card company or bank for past statements, which are often available online.
2. A written note with:
   • date and place of the purchase
   • vendor name
   • amount, and tax if you know it
   • what you bought
   • the business purpose, plus, for meals, who attended and the business relationship
3. Any supporting evidence: a booking confirmation, a calendar entry, an email about the meeting, a delivery note, a photo of the item, or a colleague's receipt for the same trip.
4. File it all together in your receipts folder, named like any other receipt (for example 2026-03-14_bistro9_42.00_NO-RECEIPT.pdf), so it shows up in the right place at tax time.

A statement on its own shows payment but not what you bought or why. See is a bank statement enough instead of a receipt? for the reasons.

What the IRS says about missing receipts (US)

IRS Publication 463 covers travel, gift and car expenses, and its recordkeeping chapter is the most detailed IRS guidance on this. Key points:

• Incomplete records. If you don't have complete records to prove part of an expense, the publication says you must prove it with your own written or oral statement containing specific information about it, plus other supporting evidence sufficient to establish it. For the cost, time, place or date of an expense, that evidence must be direct (for example, statements from witnesses) or documentary (receipts, paid bills or similar).
• Some expenses don't need a receipt. The publication says documentary evidence isn't needed for an expense, other than lodging, of less than $75, or for a transportation expense when a receipt isn't readily available. You still need to record the details, such as amount, date, place and business purpose, in a log or similar record.
• Destroyed records. If you can't produce a receipt for reasons beyond your control, such as fire, flood or other casualties, the publication says you can prove a deduction by reconstructing your records.

These rules are written for travel, gift and car expenses. Other business expenses follow the general recordkeeping rules in Publication 583. Either way, a credible written record made close to the time is far better than none.

What HMRC says about lost records (UK)

For self-employed people, GOV.UK says that if your records are lost, stolen or destroyed and you can't replace them, you must do your best to provide figures. You should tell HMRC when you file your tax return if you're using estimated figures (your best guess when you can't provide actual figures) or provisional figures (temporary estimates while you wait for actual figures).

If you're VAT-registered, reclaiming VAT on a purchase without a VAT invoice is a separate question. Check HMRC's VAT guidance or ask your accountant.

Lost receipts on an employer expense claim

Employers set their own rules, so start with your company's expense policy. Common approaches include:

• A missing-receipt declaration form (sometimes called a lost receipt affidavit), where you describe the expense and confirm it was for business.
• A limit on how many missing-receipt claims you can make, or on their value.
• Manager approval for any claim without a receipt.

Attach whatever you have, such as a card statement, booking confirmation or photo, and describe the expense clearly. In the US, the IRS's accountable plan rules (Publication 463, chapter 6) require employees to adequately account for reimbursed expenses. That's one reason employers take receipts seriously. If you're building a claim from a trip's worth of receipts, the business trip expense report tool turns the ones you do have into a tidy spreadsheet. Add the missing item as a separate row with your note.

How to stop losing receipts

A little routine prevents most of this:

• Photograph paper receipts the same day, before they go in a pocket.
• Ask for email receipts where shops offer them.
• Use one business card for business purchases, so your statement becomes a checklist.
• Match statements to receipts monthly and chase anything missing while it's still recent.
• Keep everything for a tax year in one folder.

The full system is in how to organize receipts for taxes. Which documents matter most is covered in what receipts to keep for taxes.

FAQ

Can I still claim an expense without a receipt?

Often, if you have other credible evidence such as a statement, a written record of the details and business purpose, or supporting documents. How much evidence you need depends on your country and the type of expense. US travel, gift and car expenses have specific IRS rules, described above.

Is a lost receipt form enough for taxes?

An internal company form helps with your employer's expense claim. For your own tax return, what matters is whether your records meet your tax authority's requirements. A form written at the time, plus a statement, is useful evidence, but it isn't a guaranteed substitute.

Can I make my own receipt?

No. Don't create something that looks like a receipt from the seller. Write a clearly labelled note in your own name ("No receipt: details of purchase") and keep it with your proof of payment.

What if a thermal receipt has faded?

It's still a receipt. Keep it, and photograph it in good light. If it's unreadable, treat it like a lost receipt: get a copy from the seller or write a note, and in future, scan receipts promptly.