Hereby you can find our latest review of the acceptance of digital receipts in different countries:
- Belgium (exclusive ruling between Belgian government and Xpenditure)
- Luxembourg (storage outside Luxembourg must be communicated to tax authorities)
- The Netherlands
Allowed - with alterations and difficulties underneath
- Norway (customer needs access to backup process documentation)
- Switzerland (ruling possible)
- Italy (ruling possible)
- Spain (via certification that overrules difficulties underneath)
- Log moment of digitisation with date, time stamp, and who did digitisation.
- Make sure scanned document can not be altered.
- Chronological order of scanned receipts (needs to be noticeable when image has been replaced - again by who and timestamp).
- Track all changes with Snapshot at every status change.
- Process needs to be documented.
- Storage within EU with real time access at all times.
- Provide a documentation of backup process (when and how often).
- Austria - Storage on hard drive or servers not sufficient.
- Finland - Digital media must be obtainable in two different places when original has been destroyed.
- Italy - Digital signature on receipt needed from internal person responsible for e-archiving.
- Portugal - Digital archiving only allowed after three years / ruling needed for other storage than microfilm.
- Spain - Digitisation software needs to be certified by government / documents need to have an electronic certificate and a database signature.
- Sweden - Digital archiving only allowed after three years.
- Switzerland - Ruling advised to be able to throw away receipts.
Not allowed today
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