Going Paperless With Receipts: What the Rules Allow
By CodexierPublished 6 min read
Shoeboxes of receipts used to be a legal necessity in Sweden: the Bookkeeping Act required the original paper to be kept for years even after it was scanned. That changed in 2024. A photographed receipt can now be the archived record and the paper can go in the bin, provided the transfer is done properly. This guide explains what the law now requires, what it means for receipt apps and scanning, and the monthly routine that keeps your books clean.
The short answer
Chasing and attaching receipts is the largest part of the admin our bookkeeping support removes for small companies, and it is easier when the routine below is in place.
What the Bookkeeping Act requires
The Bookkeeping Act requires that every business event is recorded with a verification, and that the verification refers to a supporting document showing what was bought, from whom, when, for how much and with how much VAT. The document can be received on paper or electronically, and the law is neutral about the medium as long as the information is preserved and can be traced from the books to the document and back. A card slip alone is not enough; the itemised receipt is the document. For purchases where the receipt is missing, a written note of the details is a fallback, not a habit.
| Requirement | What it means in practice |
|---|---|
| Verification for every event | Every expense line in your accounts points to a receipt or invoice |
| Complete content | Seller, date, items, amount, VAT and, for larger purchases, the buyer |
| Traceability | A voucher number links the document, the entry and the bank transaction |
| Form received | Paper received as paper, electronic received electronically; conversion allowed under the transfer rule |
| Retention | Seven years after the calendar year in which the financial year ended |
Archiving period and format
Records must be kept until the end of the seventh year after the calendar year in which the financial year ended, in a durable and readable form, and stored in Sweden as the default. Electronic records may be stored on servers elsewhere in the EU if they are accessible online from Sweden and Skatteverket is informed; storage outside the EU requires permission. That matters for cloud receipt apps: check where the vendor stores files. The format must remain readable for the whole period, which in practice means PDF or standard image formats rather than a proprietary app database you cannot export. Ask any receipt app how you get your files out if you leave.
When paper copies may be discarded
Until July 2024 a scanned paper receipt still had to be kept in paper form for three years. The rule now is that accounting information may be transferred to another form, and the original may be destroyed, as long as the transfer does not risk losing any of the information. The photograph must therefore show the whole receipt legibly, including the VAT lines and the seller's details, and it must be attached to the voucher before the paper goes. The same applies the other way: an electronic invoice printed to paper is not a valid transfer if you delete the electronic original that carried more data.
- Photograph the full receipt flat, in good light, and check that every line is readable before discarding.
- Thermal receipts fade within months; photograph them the same day.
- Attach the image to the voucher in your accounting tool, not only in the app, so it survives a change of app.
- Keep the paper for anything with a warranty or a return right you may need to exercise; that is a consumer matter, not a bookkeeping one.
Receipt apps and scanning
Built into the accounting tool
Fortnox, Visma and Bokio have their own receipt apps that photograph, interpret and attach directly to a voucher. Simplest, and the image lives with the books.
Card-linked expense apps
A company card that prompts for a photo after each purchase and matches it to the transaction. Best when several people spend; the matching removes the monthly chase.
Email forwarding
A dedicated address where digital receipts and invoices are forwarded and picked up by the accounting tool. Covers online purchases, which are most of them.
Generic scanning
Phone camera and a shared folder. Works, but somebody must then attach each file to the right voucher, which is the step that gets skipped.
Whatever you choose, the test is the same: can you, in three years, go from a line in the ledger to a readable image of the document in under a minute? If the answer depends on an app subscription you might cancel, export copies to your own storage yearly.
A monthly routine
Weekly: everyone who spends photographs receipts within a day and forwards digital ones to the receipts address. By the fifth of the month: somebody matches every bank transaction to a document, lists what is missing and chases the people concerned. By the tenth: the accountant or the owner codes and reviews, and the VAT return is prepared from complete material. Quarterly: spot-check ten vouchers for legible attachments, and export a copy of the year's documents to your own archive. The routine is dull, and it is exactly what an auditor or Skatteverket wants to see.
When you do not need help with this: a sole trader with a handful of receipts a month can run the routine with the accounting tool's own app in minutes. When help pays: several people spending, card statements with missing documents every month, or an accountant who bills you for chasing. Whether that help should be admin support or a full accounting firm is the subject of our guide on doing your own bookkeeping or getting help. To have the routine set up and run for you, book a call; our hourly rate is on the pricing page.
Frequently asked questions
Is a photo of a receipt accepted by Skatteverket?
Yes, provided it shows all the information the original carried, is legible, and is attached to the verification so it can be traced. Since the 2024 change the paper original need not be kept once a complete transfer has been made.
Can I store receipts in a cloud service outside Sweden?
Within the EU, yes, if the records are accessible online from Sweden and you inform Skatteverket of where they are kept. Outside the EU you need permission. Check where your receipt app actually stores files before relying on it.
What if a receipt is lost?
Record the expense with a written note of seller, date, amount, VAT and purpose, and try to get a copy from the seller. VAT deduction generally requires a proper document, so a missing receipt can mean losing the input VAT even if the cost is accepted.
Do the same rules apply to supplier invoices and e-invoices?
Yes. An invoice received as PDF or Peppol e-invoice is archived in that electronic form; you may not replace it with a paper printout and delete the original. Paper invoices may be digitised and discarded under the same transfer rule as receipts.
Still chasing receipts at month end?
Tell us how many people spend, which accounting tool you use and how receipts reach the books today. In fifteen minutes we set out a routine that meets the rules and say what it would cost to have us run it.
Book a free 15-minute call