Is a receipt photo enough? · Mexico
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Mexico
Is a receipt photo or digital copy sufficient?
A readable photo can be used to submit a receipt to your company, but may not replace the original for an audit. Capture the entire document, including the date and amounts. Keep the paper until your digital archiving process meets the legal retention requirements.
Are digital receipts accepted during an audit?
Yes, when digital records meet legal requirements for authenticity, integrity, readability and retention. Keep electronically received invoices in their original format. For scanned paper invoices, a simple photo does not justify destroying the paper without a compliant archiving process.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Cámara de Diputados · LISR, articles 27–28
Dernière réforme affichée : 01/04/2024
- SAT · Código Fiscal, article 30
Version consultée le 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.