Receipt Management Statistics 2026: Digital Receipts, Paper Waste, and Expense Tracking

Receipts sit at the intersection of payments, returns, taxes, and expense management. As businesses and consumers shift toward digital formats, the way receipts are created, stored, and used is changing. This report compiles statistics on receipt formats, retention behavior, expense tracking, and the environmental impact of paper receipts.

Key Findings at a Glance

• The IRS standard receipt retention period is 3 years for most tax-related documents, with extensions to 6-7 years for complex returns (IRS Publication 583).
• The IRS does not require physical receipts for business expenses under $75, except for lodging (IRS Publication 463).
• An estimated 93 billion thermal paper receipts are printed annually in the United States (Green America estimate, widely cited).
• A 2023 U.S. receipt study found 80% of receipts contained BPS and 2% contained BPA (Ecology Center, 2023).
• 67% of business travelers use expense management systems globally (GBTA, 2025).

Receipt Retention Requirements

• The "3-year rule" starts from the date you file the return, not the date of the transaction.
• The IRS accepts digital copies of receipts provided they are legible, complete, and accessible (IRS Revenue Procedure 98-25).

The $75 Rule

• The IRS does not require receipts for individual business expenses under $75 (IRS Publication 463).
• Exception: Lodging always requires a receipt regardless of amount.
• Credit card statements, bank records, and digital payment records are accepted as alternative substantiation for sub-$75 expenses.
• This rule applies per-expense, not to totals: ten $50 expenses still require documentation for the full $500 if audited.

Paper Receipt Issues

• Thermal paper receipts can fade to illegibility when exposed to heat, light, or humidity. Storage conditions significantly affect longevity.
• Receipts stored in wallets, cars, or non-climate-controlled areas degrade fastest.
• Many thermal papers contain BPA or BPS coatings, which have raised health and environmental concerns (multiple studies published in Environmental Science & Technology).
• In a 2023 U.S. sample, 80% of receipts tested contained BPS, while 2% contained BPA (Ecology Center, 2023).
• Minnesota’s state agency reports thermal receipts can contain 250–1,000× more BPA than canned food, and a 2023 hospitality sample found BPA in half of receipts at 54–79 μg/cm² (Minnesota PCA).
• An estimated 93 billion paper receipts are printed in the U.S. each year (Green America).
• The majority of thermal paper receipts cannot be recycled through standard paper recycling streams due to their chemical coating.

Paper Waste Context (EPA)

• Paper and paperboard generated 67.4 million tons of U.S. municipal solid waste in 2018, representing 23.1% of total MSW (EPA).
• The recycling rate for paper and paperboard was 68.2% in 2018, the highest of any MSW material category (EPA).

Digital Receipt and Payment Adoption (2024-2025)

• The IRS has accepted electronic records in place of paper originals since 1998 (Revenue Procedure 98-25).
• Accepted digital formats include PDF, PNG, and JPEG.
• Digital receipts must be exact copies showing all information from the original, including date, vendor, amount, and payment method.
• 69% of U.S. adults have used a digital wallet in the past 30 days (Capital One Shopping, Jan 2026), driving demand for digital receipt delivery.
• Consumers made 11 mobile phone payments per month in 2024, up from 4/month in 2018 (Fed 2025 Diary) -- each needing a digital receipt trail.
• 23% of purchases were made remotely in 2024, each generating a digital-only receipt (Fed 2025 Diary).

Expense Management Systems

• 67% of business travelers use expense management systems globally (GBTA BTI, 2025).
• 69% of business travelers have corporate card access; 73% in North America (GBTA BTI, 2025).
• Only half of corporate cardholders are required to use their corporate card for business expenses (GBTA BTI, 2025).

Consumer Receipt Behavior (2025)

• 82% of consumers consider free returns (which depend on receipts) a key purchase factor, up from 76% in 2024 (NRF / Happy Returns, Oct 2025).
• 81% of consumers review return policies before purchasing (NRF / Happy Returns, Oct 2025).
• 71% of consumers say a negative return experience (often linked to receipt issues) would discourage them from repeat purchases, up from 67% in 2024 (NRF / Happy Returns, Oct 2025).
• 9% of all returns are classified as fraudulent; 85% of retailers are deploying AI to detect and prevent return fraud (NRF / Happy Returns, Oct 2025).

If you found this data useful, please cite as: "Receipt Management Statistics 2026," makemyreceipt.com, February 2026.

Methodology and Sources

• IRS: Publications 463, 550, 583; Revenue Procedure 98-25.
• GBTA: Business Travel Index Outlook, July 2025.
• NRF / Happy Returns: 2025 Retail Returns Landscape (Oct 2025); 2024 Consumer Returns in the Retail Industry.
• Federal Reserve Financial Services: 2025 Diary of Consumer Payment Choice (June 2025).
• Capital One Shopping: Digital Wallet Statistics 2026 (Jan 2026).
• Green America: Paper receipt waste estimates (widely cited industry figure).
• Ecology Center: Receipt Deceit 2023 Report Update.
• Minnesota Pollution Control Agency: BPA and BPS in thermal paper.
• U.S. EPA: Paper and Paperboard Material-Specific Data.

Last updated: February 2026.