Are digital receipts legal?

Yes — digital receipts are legally valid in Australia and most other countries. The law has kept pace with the shift away from paper, and tax authorities have explicit guidance confirming digital records are acceptable.

Australia

The ATO accepts electronic records as written evidence under the Income Tax Assessment Act. This includes email receipts, app receipts, and photographs of paper receipts. The requirement is that the record is a true and clear reproduction of the original transaction — not that it be on paper.

United States

The IRS has accepted electronic records since at least 1997 (Revenue Procedure 98-25). Digital images of receipts are acceptable provided they are legible, reproducible, and accurately reflect the original document.

United Kingdom

HMRC accepts digital records under Making Tax Digital and has confirmed that photographs or scans of paper receipts are acceptable for VAT purposes, provided they contain the required information and are of sufficient quality.

What makes a digital receipt legally acceptable?

• It must be a clear, legible reproduction
• It must contain all required fields (merchant, date, amount, GST/VAT where applicable)
• It must be retrievable for the required record-keeping period
• It should not have been altered after the fact

Practical implications

For everyday expenses up to moderate amounts, digital receipts are accepted without question. For very large claims or unusual deductions, having the original paper receipt as well as a digital copy provides additional assurance.