How Long to Keep Receipts: Rules by Country (2026)
How long to keep receipts depends on where you file taxes. Most countries say 5 to 7 years from the end of the tax year. Germany asks 8 for vouchers. The US default is 3, with 6 or 7 in some cases. Below is the rule and whether a photo counts for 12 countries. Not tax advice; check your authority.
Retention periods by country
| Country | How long | Counted from | Photo replaces paper? | Official source (checked Oct 2026) |
|---|---|---|---|---|
| US | 3 years (default); 6 if income underreported by >25%; 7 for bad debt; 4 for employment tax; indefinitely if no return filed | Date tax is due or paid | Only under Rev. Proc. 97-22 | IRS |
| UK (self-employed) | 5 years | After 31 Jan submission deadline | Yes, digital or paper | GOV.UK |
| UK (limited company) | 6 years | End of last company financial year | Yes | GOV.UK |
| UK (VAT) | 6 years | End of VAT period | Yes, if scan has all required detail | GOV.UK |
| Canada | 6 years | End of last tax year they relate to | Only after imaging to national standard | CRA |
| Australia | 5 years | When you obtained the record or completed the transaction, whichever is later | Yes | ATO |
| Singapore | 5 years | End of year of assessment | Yes, no approval needed | IRAS |
| Japan (white return) | 5 years | Filing deadline | Only under スキャナ保存 | NTA |
| Japan (blue return) | 7 years (some documents 5) | Filing deadline | Only under スキャナ保存 | NTA |
| Japan (corporations) | 7 years (10 for loss years) | Day after filing deadline | Only under スキャナ保存 | NTA |
| Germany | 8 years (vouchers/invoices); 10 (books); 6 (other) | End of calendar year | Allowed under AO §147(2) if GoB-compliant; detail in GoBD | AO §147 |
| Netherlands | 7 years (10 for property) | End of tax year | Yes for business invoices if conditions met; originals needed for foundation cash receipts | Belastingdienst |
| South Korea | 5 years (7 for offshore) | Day after legal filing deadline | Keep originals unless your accountant confirms | 국세기본법 §85-3 |
| Taiwan | 5 years (vouchers); 10 (books) | After year-end accounting completed | Only with tax office approval | Tax Collection Act Art. 27 |
| Hong Kong | 7 years | End of year of assessment | Not covered | IRD |
| Thailand (VAT registrants) | 5 years | Date of filing or report | Not covered | Revenue Dept |
How long to keep receipts in the US
The IRS sets different retention periods depending on your situation:
- 3 years from the date you file your return, or 2 years from the date you paid the tax, whichever is later. This is the default.
- 6 years if you underreport income by more than 25% of the gross income on your return.
- 7 years if you file a claim for a loss from worthless securities or a bad debt deduction.
- 4 years for employment tax records, from the date the tax is due or paid, whichever is later.
- Indefinitely if you do not file a return.
You can keep electronic copies instead of paper under Rev. Proc. 97-22. The storage system must be tested, and the IRS must be able to access the records.
Source: IRS (updated 30 June 2026, checked October 2026).
How long to keep receipts in the UK
The rules depend on your business structure.
Self-employed: keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Limited company: keep records for 6 years from the end of the last company financial year they relate to. VAT: keep VAT records for at least 6 years; a scan is fine if it contains all the detail required for VAT purposes. HMRC accepts records on paper, digitally or as part of a software program.
Sources: Self-employed records, Limited company records, VAT Notice 700/21, Keeping your pay and tax records (all checked October 2026).
How long to keep receipts in Canada
Keep all required records and supporting documents for 6 years from the end of the last tax year they relate to. You can dispose of paper originals only after imaging them to the latest national standard, under the CRA’s electronic record-keeping rules.
Sources: CRA (page date 3 August 2026, checked October 2026); IC05-1 (checked October 2026).
How long to keep receipts in Australia
Keep business records for 5 years. The period starts from when you obtained the record or completed the transaction, whichever is later. Individuals keep records for 5 years from the date they lodge their tax return.
The ATO says: “Once you have saved an image of your original paper records, you don’t have to keep the paper versions.” You can use any electronic device or app.
Sources: ATO business records, ATO paper records, ATO individual records (all checked October 2026).
How long to keep receipts in Germany (Aufbewahrungsfristen)
Germany’s retention periods are among the longest: 8 years for vouchers and invoices, 10 for books and 6 for other business documents, all counted from the end of the calendar year. Image copies are allowed under §147(2) of the Abgabenordnung if the copy is GoB-compliant. The detail is in the GoBD, which this article does not cover.
Sources: AO §147, UStG §14b (both checked October 2026).
How long to keep receipts in Japan (領収書 保存期間)
The retention period depends on how you file. White-return filers (白色申告) keep receipts for 5 years from the filing deadline. Blue-return filers (青色申告) keep books and receipts for 7 years, with some documents kept for 5. Corporations keep records for 7 years, or 10 for blue-return loss years.
A phone photo does not count unless you follow the scanner preservation system (スキャナ保存) under the Electronic Book Preservation Act (電子帳簿保存法). ReceiptGenie does not meet the requirements of that system.
Sources: NTA 2080, NTA 2070, NTA 5930 (all checked October 2026).
How long to keep receipts in the Netherlands
Keep invoices and receipts for 7 years, or 10 years for property. You do not need paper originals for business invoices if you meet the conditions for electronic storage. For foundations and associations handling cash, keep the original receipts.
Sources: Belastingdienst, Bewaarplicht (stichtingen) (both checked October 2026).
Can a photo of a receipt replace the paper?
It depends on your country. The rules fall into 3 groups.
Yes, a photo or scan is enough:
- Australia: the ATO says once you save an image, you do not have to keep the paper.
- Singapore: IRAS does not require approval for electronic records.
- UK (general records): HMRC accepts digital records or paper.
- Netherlands (business invoices): electronic storage is allowed if conditions are met.
Only under a formal system or with approval:
- US: Rev. Proc. 97-22 sets out the rules for electronic storage. The system must be tested.
- Canada: paper can be disposed of only after imaging to the CRA’s national standard.
- Japan: the スキャナ保存 (scanner preservation) system under the 電子帳簿保存法 has specific requirements.
- Germany: AO §147(2) allows image copies if they comply with the GoBD.
- Taiwan: electronic storage needs tax office approval.
Keep the originals:
- South Korea: no general statement from the NTS that a scan replaces paper. Keep originals unless your accountant confirms otherwise.
- Netherlands (foundations, cash receipts): the Belastingdienst says to keep the original receipts.
ReceiptGenie keeps a clear image of the receipt plus the extracted data and lets you export both. Whether the image can replace the paper depends on your tax authority’s rules, summarised above.
Why paper receipts don’t last the retention period
Most store receipts are printed on thermal paper, which fades in months, not years. If you need a receipt 5 or 7 years from now, the print may be unreadable. The Australian Tax Office calls digitising EFTPOS receipts good practice for this reason. A photo or scan taken today still reads clearly at tax time.
A simple way to keep receipts for 5+ years
- Scan the receipt when you get it. Use your phone camera, import a photo from your library, or import a PDF. Scanning several pages at once works too.
- Check what the app read. The AI reads the merchant, date, total, tax and every line item. Every field stays editable, so correct anything that is wrong.
- Tag it. Tag the receipt or individual line items so you can find them later.
- Export a report for your accountant once a year. Add receipts to a report, then export receipts for your accountant as CSV, Excel or a ZIP with the receipt images (Premium). On Android, export a ZIP regularly because the library has no cloud backup.
Your receipt keeper holds every receipt in one place, and the image stays readable for the full retention period.
Frequently asked questions
Do I need to keep paper receipts if I have a photo?
In Australia, Singapore and the UK (for general records), a photo is enough. In the US, Canada, Japan, Germany and Taiwan, you need to follow a formal process set by your tax authority. In South Korea, keep the paper unless your accountant confirms otherwise. Check the table above for your country.
Is it good to keep all your receipts?
Keep every receipt that relates to a tax deduction, a business expense or a warranty. Personal receipts for small purchases can usually be discarded after the return window closes. If you claim something on your taxes, keep the receipt for the full retention period.
What records should you keep for 7 years?
In the US, keep records for 7 years if you file a claim for a loss from worthless securities or a bad debt deduction. Japan’s blue-return filers and corporations also keep records for 7 years. In the Netherlands, the standard period is 7 years for all invoices and receipts. Hong Kong requires 7 years too.
Start scanning your receipts today
Scan each receipt when you get it, and a readable copy lasts the whole retention period. Download ReceiptGenie for iPhone or Android with 25 free Smart Scans.