Unreadable receipt evidence should be corrected before the accounting team relies on the document. Retrieve the original or a reliable replacement copy and keep the failed image linked to the transaction. A bank entry showing payment does not necessarily explain the supplier, items purchased or tax information that the receipt should support.
Identify what cannot be read
Record the transaction reference and the missing information: supplier, date, amount, item description or another detail. Separate a blurred photograph from an incomplete document. The follow-up needed for a cropped total may differ from a receipt that has faded completely.
Do not type a guessed amount over the image or recreate a supplier document from memory. Keep any explanation in a separate note so the reviewer can distinguish source evidence from the company’s reconstruction of events.
Recover the best available source
Ask the purchaser for the original or an electronic receipt from the supplier’s established channel. Where another copy is obtained, retain its source and receipt date. Avoid repeatedly compressing or forwarding the file until important text disappears.
Check both the header and line items after capture. A sharp image of only the total can still omit the information needed to understand the business purpose. For a long receipt, several clearly ordered images may be more usable than one distant photograph.
Example: a card statement matches the total
The card entry confirms an amount paid, but the photograph does not show what was bought. Use the statement to help locate the transaction, then request the missing source detail. Do not describe the purchase as office supplies merely because that is the usual expense code.
Route unresolved gaps for a decision
Give the accountant the available documents and a clear exception note. Accounting treatment, deductibility and any GST claim require their own assessment. Replacing a poor image does not automatically establish tax entitlement.
Improve the capture routine
Check readability immediately, while the original can still be retrieved. Keep company records in the approved storage arrangement and test that another authorised person can open them. IRAS’s recordkeeping guidance requires supporting records that explain transactions; usable images help meet that practical need.
Related practical guidance
For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.
Official guidance: IRAS official guidance.
Help with your company records
For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.
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