What is the regulation on the digitisation of receipts in Luxembourg?
PSDC status in a nutshell
If your organisation is based in Luxembourg, a digital copy of a physical receipt can only be accepted by itself for bookkeeping, accounting and VAT purposes if the digitisation was made by a dematerialisation service provider, also referred to as a PSDC. In other words, the Luxembourg tax authority is not guaranteed to honour digital receipts that were digitised by a non-PSDC provider.
Currently, the PSDC status is still voluntary as the certification process remains slow and only a few organisations have managed to obtain PSDC status.
If the digitisation is carried out by a non-PSDC digitalisation provider such as Pleo, we recommend that you still keep physical receipts and invoices. We recommend keeping the physical receipts because we have not implemented the step in the PSDC-process from where it follows that you need to collect your physical receipts and proceed to their dematerialisation. You can read more about this here.
What does the Law say about my digitised receipts?
According to article 1334-1 of the Luxembourg Civil Code, digital copies of physical receipts/invoices will have the same value as the originals from which they were made if a PSDC made these copies. Although the same article states that a judge may not reject a copy for the sole reason of it being a digital copy or for it not being made by a PSDC, it is certain that a non-PSDC copy does not automatically enjoy the same benefits as a PSDC-made one because a judge could ultimately reject the digitised receipts as evidence in a court case.
How does Pleo digitise paper receipts?
Pleo allows you to take pictures of physical receipts directly within the Pleo App, upload receipts from the camera roll on your mobile device and/or upload receipts directly into the web application. Our solution is also set up in a way that ensures that your receipts cannot be modified, enhanced or in any other way interfere with the original picture of the receipt/invoice during the digitisation process.
According to the law in Luxembourg, this process cannot guarantee the authenticity of these digital receipts for bookkeeping, accounting and VAT purposes as we are not PSDC certified. We will, however, store those pictures so that you can easily find them.
Which receipts do I need to store when using Pleo?
If your organisation is based in Luxembourg, we recommend that:
👉 All physical receipts and invoices that were digitised must be stored in their physical form for a duration of 10 years as of the issuance date.
👍 Electronic invoices can be stored in their electronic form.
This is Pleo's way of complying with Luxembourg tax law.
Is Pleo compliant with the digitisation regulation in my country?
Pleo follows the local rules and guidance from Luxembourg authorities.
However, Pleo is not a certified PSDC digitisation provider. This means that you cannot throw away your physical receipts because we cannot guarantee the integrity, confidentiality and durability of electronic archives throughout their retention period.
Can I throw away receipts with Pleo?
You should store all physical receipts for a duration of 10 years as of the issuance date because we are not a certified PSDC digitisation provider. This includes all pictures of receipts taken with the Pleo App as well as receipts uploaded into the app from your phone gallery and/or from the Pleo web app.
Why do I need to store physical receipts with Pleo?
Even though the Pleo method of digitisation currently satisfies most local laws in the European markets we operate in, we of course work within the limitations the regulation provides and are committed to providing a compliant solution for our customers in Luxembourg. Rules in Luxembourg regarding the digitisation of receipts are more strict than in most European countries.
How does this apply to my email receipts that are captured by Fetch?
Electronic invoices such as email receipts captured by Fetch can be stored in their electronic version.
Do you still have questions? Please reach out to us on the live chat in the Pleo app or via email at email@example.com