Is a Photo of a Receipt Valid for the Belastingdienst? (2026)

Short answer: yes. A photo of a receipt is valid for the Belastingdienst, and you are even allowed to throw the paper away. But "valid" comes with conditions — and one shoebox full of faded thermal receipts shows exactly why you should photograph them the same day.

Yes, it is allowed — this is "conversie"

Converting a paper document to a digital copy and keeping only the digital version is officially called "conversie". The Belastingdienst explicitly permits scanning and digitally storing invoices and receipts, after which you do not need to keep the paper originals. §Belastingdienst — Uw facturen bewaren

This is not a grey area or a soft guideline: conversie is grounded in the bookkeeping obligation of the General Tax Act (article 52 AWR) and was confirmed by the State Secretary of Finance. A correctly made photo has the same evidential value as the paper. §Informer — Bon/factuur bewaren: scan of foto

The conditions a photo must meet

A photo is valid only if it genuinely replaces the original. The Belastingdienst sets these requirements:

Checklist/

Requirements for a valid digital receipt

A correct and complete representation of the original (all data transferred, nothing cut off)
Authenticity features are preserved where they exist
It stays readable and retrievable for the entire retention period
It can be reproduced and shown to an inspector within a reasonable time
The Belastingdienst can audit the converted document

In practice, "correct and complete" means every field a tax inspector needs must be legible on the photo:

Field	Must be visible
Supplier	Name and address of the seller
Date	Date of the purchase
Description	What was bought (product/service)
Amount & VAT	Total amount and the VAT, if shown

The one exception: real authenticity features

You must keep the paper original when the document carries genuine authenticity features that a photo cannot capture — think watermarks, holograms or a notarial deed. The reassuring part: virtually no modern invoice or receipt has such features, so for everyday expenses a photo is enough. §Informer — Bon/factuur bewaren: scan of foto

Why you should photograph thermal receipts fast

Most store and fuel receipts are printed on thermal paper. Heat, light and time make them fade — often within months, well before the 7-year retention period ends. A faded receipt is no longer a "complete representation", so the proof is gone. Photographing the same day turns a disappearing slip into a permanent record. This is the strongest practical argument for going digital, not against it. §Knab — Bonnetjes bewaren als ZZP'er

How long to keep the digital copy

Digitizing does not shorten the retention period. You keep the digital receipt for at least 7 years; records relating to real estate must be kept for 10 years. Throughout that period it must stay readable and retrievable. §Belastingdienst — Uw facturen bewaren

Practical workflow for ZZP'ers

Checklist/

Do this with every receipt

Photograph it the same day, in good light, the whole receipt in frame
Check that supplier, date, description, amount and VAT are readable
Save it straight into bookkeeping software, not just the camera roll
Then you may bin the paper (keep documents with real security features)
Make sure it stays retrievable for 7 years (10 for real estate)

Receipts feed straight into your bookkeeping and your VAT return. See the business expenses guide for what you can actually deduct with those receipts.

Conclusion

A photo of a receipt is fully valid for the Belastingdienst and you may throw away the paper — provided the photo is a correct, complete, readable representation that stays retrievable for 7 years. Given that thermal receipts fade anyway, photographing them the same day is not just allowed: it is the safer choice.