Digital receipts and expenses: how to stay compliant using your phone and email

The receipt from lunch with a client, the parking ticket, the software provider's invoice in your inbox: receipts turn up everywhere, and many get lost along the way. A digital process using your smartphone and email solves the problem, provided it meets the legal requirements. This article shows what matters.

Is a photo acceptable as a receipt?

Yes. Under Art. 957a of the Swiss Code of Obligations (CO/OR), an accounting record is any written record, on paper or in electronic form, that is needed to trace an entry. The Ordinance on Accounting Records (GeBüV) allows electronic retention, provided integrity is ensured, the time of storage can be proven and the process is documented.

In its VAT Info 16, the Swiss Federal Tax Administration (FTA/ESTV) states that electronically stored records have the same evidential value as paper ones. It explicitly describes a process in which invoices are scanned, checked digitally, attached to the entry and the originals destroyed. The condition is that all GeBüV requirements are met.

In practice, a photo sitting in the gallery of your personal phone isn't enough. A photo uploaded to a system that logs changes, records the time and links the receipt to the entry, on the other hand, is a solid solution.

What the receipt must show

For accounting purposes, the receipt must make the transaction traceable: who, what, when and how much. If you want to reclaim input tax, VAT adds further requirements. Under Art. 26 of the VAT Act (MWSTG), an invoice normally contains:

• the supplier's name, location and VAT number,
• the recipient's name and location,
• the date or period of the supply,
• the type, subject and extent of the supply,
• the consideration (the price paid),
• the tax rate and, where applicable, the tax amount.

There's a relief for till receipts: for amounts up to CHF 400, the recipient's details may be omitted. So a fuel receipt or the till slip for office supplies is sufficient, even if your company name isn't on it. For larger amounts, ask for an invoice made out to your company.

When taking the photo, make sure the amount, date, supplier, VAT number and tax rate are legible. Thermal paper can fade over time, so an early photo is often the only record that stays legible.

Invoices by email

Many invoices now arrive as PDFs by email. They are already electronic records and don't need to be printed. What matters is moving them from the inbox into your accounting system. An inbox isn't an archive: messages can be deleted, storage gets cleaned up, and when someone leaves, their mailbox can suddenly become inaccessible.

A dedicated address for receipts has proved practical, such as receipts@your-company.ch, which automatically forwards incoming invoices to accounting. You can ask your suppliers to send invoices straight there.

Employee expenses: the tax authorities' rules

Expenses are costs that employees incur in the course of their work, for example on business trips. They are not part of salary, but they must be treated correctly in box 13 of the salary certificate (Lohnausweis).

The guidance on completing the salary certificate (2026 edition) sets out conditions under which actual expenses don't have to be declared individually:

This assumes genuine business travel. If all the rules are followed, a cross in box 13.1.1 of the salary certificate is enough.

If you also pay flat-rate expenses, such as a monthly entertainment allowance, you can have an expense policy (Spesenreglement) approved by the tax authority of the canton where your company is registered. This gives employees legal certainty. Policies based on the templates of the Swiss Tax Conference are also recognised by the other cantons.

Input tax on expenses

VAT-registered businesses using the effective method can generally reclaim input tax on business expenses. For this you need a receipt that shows the tax or, for till receipts, at least states the tax rate. No receipt, no deduction. Under the net tax rate method (Saldosteuersatz), input tax plays no role, but you still need a receipt for your accounts.

A worked example: an employee submits CHF 648.60 in expenses for the month, of which CHF 324.30 is for hotel and rail travel with 8.1% VAT. Input tax on that part comes to CHF 24.30. If the hotel invoice is missing, the company not only loses the deduction but may also have to justify the expense to the tax authority.

Company credit cards and expenses

Many businesses give employees a company credit card so no one has to pay out of their own pocket. For tax purposes, little changes: the salary certificate guidance states that expenses paid by company credit card also count as actual expenses and are subject to the same rules.

For your accounts, this means the card statement on its own isn't a sufficient record. It shows the amount and the merchant, but neither what was bought nor the VAT. Every line on the card statement needs the actual receipt or invoice behind it. The easiest approach is for employees to photograph the receipt right after paying. Accounting can then match the card statement against the captured receipts and see at once where something is missing.

A process that works day to day

1. Capture it straight away: Photograph the receipt right after the purchase, not at the end of the month.
2. Note the purpose: Who was at the meal, which project, which client? A short note saves lengthy queries later.
3. Let the system read it: The amount, date, supplier and VAT rate are recognised and suggested automatically.
4. Review and approve: A responsible person checks the expenses, ideally with a documented approval.
5. Post and link: The receipt and the entry stay permanently linked.
6. Dispose of or file the original: Only once it has been filed and checked successfully, and only if your archive meets the GeBüV.
7. Reimburse: Pay expenses with the next salary run or separately.

In Buchsnap, this process runs through the app: take a photo, add the purpose, submit. The receipt reaches your accountant or your own books with the amount and VAT rate already recognised, and is linked to the entry when it is posted.

Common mistakes

• Card slip instead of a receipt: The card terminal slip only shows the amount, not what was bought, and no VAT. Ask for the proper receipt.
• Illegible photos: Shadows, creases or cropped edges make a receipt worthless.
• Mixing private and business spending: Using the company card for private purchases creates extra work to separate them. Clear rules help.
• No stated purpose: If an entertainment receipt doesn't name the guests and the occasion, the business reason is hard to prove.

A simple work instruction

The GeBüV requires processes to be documented. For expenses, a single page is often enough: who captures receipts, how quickly, who approves them, where they are filed and when originals may be destroyed. Keep this instruction for as long as the accounting records themselves.

Last updated: October 2026. This article does not replace individual advice.