Practical guide
Invoice vs receipt: what should you give your accountant?
An invoice, a receipt and a card payment slip do not hold the same content or the same accounting value. Here is what each document actually proves, which one to send your accountant, and from when a receipt is no longer enough.
What the rules say: mandatory details on each document
An invoice and a receipt are not two versions of the same document. They do not carry the same information, so they do not have the same accounting value.
The invoice
It names the seller (company name, address, EU VAT number, registration number) and the buyer by name, with a unique number, a date, the detail of the goods or services, the net amount, the VAT rate and amount, and the gross total. It is the strongest document: it ties the expense to your business, not to an anonymous person at a till.
The receipt
It identifies the merchant, the date, the time, the list of items and the amount paid with the VAT breakdown by rate. What it does not contain: your name. It proves a purchase happened, not that you made it or that it was for business.
The restaurant bill
It follows the same rules as a receipt, with one extra substantive requirement: the business purpose must be justifiable. Note the names of the guests and the reason for the meal on the back or in your tool; it is the first thing asked for in an audit.
Receipt: up to what amount is it enough?
Between businesses, an invoice is in principle compulsory for any sale, with no threshold. In practice, the tax authority accepts a receipt for small routine expenses: top-up fuel, supplies, coffee, tolls, small equipment. The higher the amount, the less acceptable the absence of a proper invoice becomes.
A simple rule of thumb: under about fifty euros, a well-kept receipt does the job. Above that, take thirty seconds to ask for an invoice made out to the business — most DIY, supply or fuel chains generate one from their professional account area.
VAT, the real tipping point between the two
Reclaiming VAT requires a document showing the seller, the net base, the rate and the amount of VAT. A detailed receipt ticks these boxes and therefore allows the deduction for small amounts. An illegible, cropped or faded receipt no longer ticks them: the VAT is lost even if the charge stays admissible.
For expenses under special rules — fuel, passenger cars, gifts, meals — deductibility also depends on the nature of the expense. The document is not everything: usage decides.
When in doubt, the question is not "do I have a piece of paper?" but "does this paper let us find the seller, the net amount and the VAT?".
The card payment slip is neither one nor the other
The small slip from the payment terminal — including SumUp, Zettle or similar receipts — is proof of payment, not proof of purchase. No detail, no VAT, often no usable merchant name. On its own, it justifies nothing.
The right habit is to keep it only as a supplement, stapled to the real supporting document, or to use it as a starting point to track down the invoice with the supplier.
What your accountant wants to receive every month
A practice expects one thing: a readable document per expense, with a summary file listing the date, supplier, gross amount, VAT and category. No duplicates, no blurry photo, no receipt without context.
- One document per expense — invoice if it exists, otherwise receipt.
- Readable images, taken on the day of purchase before the thermal ink fades.
- Sorted by month, and by client or job site if possible.
- A note of the purpose for meals, gifts and travel.
How ScanCompta handles invoices and receipts
The app photographs an A4 invoice or a receipt in exactly the same way: the AI reads the supplier, date, gross amount and VAT, suggests a category, and files the expense into the client or job folder chosen at scan time. Mileage is entered without a photo, at the official rate.
At the end of the month, the export emails the accountant a CSV with all the expected columns and the receipt images, filtered by period and by folder. You no longer sort anything: the document is filed the moment you receive it.
In short
The invoice is the top document: named, detailed, unchallengeable. The receipt is acceptable for small routine expenses if it stays readable and shows the VAT. The card payment slip justifies nothing on its own. And in every case, only one document per expense goes to the accountant.
Questions & comments
A question about this guide? Ask below — I answer personally within one business day.
- J
Julien
August 12, 2026
If I lose a €9 toll receipt, can I still claim it with just a bank statement?
ScanComptaAuthorYes — for a small amount, a bank statement plus a signed statement is usually accepted. You cannot reclaim VAT without the original receipt though.
- S
Sonia
August 3, 2026
Do I need to keep the paper receipts after scanning them with your app?
ScanComptaAuthorNo. If the scan is a faithful and durable copy, the digital version is enough. We store everything for 10 years for you.
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Frequently asked questions
Is a receipt enough as an accounting document?
Yes for small purchases, provided it shows the merchant, the date, the detail or nature of the purchase and the amount with the VAT rate. For significant expenses or ones to be rebilled, always ask for an invoice made out to the business.
From what amount do you need an invoice?
Between businesses, an invoice is compulsory regardless of amount. In practice, a receipt is tolerated for small routine expenses, but a significant purchase with no invoice made out to the business weakens both the charge and the VAT deduction.
Does a card payment slip count as a supporting document?
No. The slip printed by the payment terminal only proves that a payment took place. It shows neither the purchase detail nor the VAT breakdown: it replaces neither the invoice nor the receipt.
Should you give the accountant both if you have a receipt and an invoice?
No, only one document per expense. Sending both creates a duplicate that can end up with the charge and VAT recorded twice. Keep the invoice, which is the most complete document.
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