Advice and answers from the Xpenditure Team

Hereby you can find our latest review of the acceptance of digital receipts in different countries:

Today allowed

  • Australia
  • Belgium (exclusive ruling between Belgian government and Xpenditure)
  • Denmark
  • Luxembourg (storage outside Luxembourg must be communicated to tax authorities)
  • The Netherlands
  • UK

Allowed - with alterations and difficulties underneath

  • Germany
  • Norway (customer needs access to backup process documentation)
  • Switzerland (ruling possible)
  • Italy (ruling possible)
  • Spain (via certification that overrules difficulties underneath)

 -- Alterations:

  • 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).

-- Difficulties

  • 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

  • France
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