What is a digital receipt?

A digital receipt is an electronic record that serves the same purpose as a paper receipt — confirming that a transaction took place, what was purchased, how much was paid, and when. Instead of being printed, it is delivered electronically.

Forms of digital receipts

• Email receipt — the most common form. Sent to the customer's email address at the time of purchase. May be a plain text email, an HTML-formatted confirmation, or a PDF attachment.
• SMS receipt — a text message confirming a transaction. Common in hospitality and some retail environments.
• In-app receipt — shown within the merchant's own app (banking apps, ride-sharing, delivery services). Typically also sent as an email.
• Digital wallet receipt — some payment platforms (Apple Pay, Google Pay) generate receipts visible in the wallet app.
• Photographed paper receipt — a photograph of a paper receipt, stored digitally. Widely accepted as a valid record by tax authorities.

What a digital receipt should contain

For a digital receipt to be useful for tax or business purposes, it should show: merchant name, date and time of transaction, itemised description of goods or services, total amount, GST component (in Australia), and payment method.

Are they legally valid?

Yes. In Australia, the ATO explicitly states that electronic records, including photographs of paper receipts, are acceptable as written evidence for tax purposes, provided they are a clear and complete record of the transaction. Most other countries have equivalent provisions.