Hereby you can find our latest review of the acceptance of digital receipts in different countries:
Belgium (exclusive ruling between Belgian government and Rydoo)
Luxembourg (storage outside Luxembourg must be communicated to tax authorities)
Allowed - with alterations and difficulties underneath
Norway (customer needs access to backup process documentation)
Switzerland (ruling possible)
Italy (ruling possible)
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.
Sweden - Digital archiving only allowed after three years.
Switzerland - Ruling advised to be able to throw away receipts.