In Ireland, going paperless is a possibility. This means that you can store receipts digitally without having to keep paper receipts. However, you should be aware of the requirements which must be observed to fully comply with the provisions governing the storage, maintenance, transmission, reproduction and communication of records by any electronic, photographic or other processes.
An example of such a requirement is that the quality of the scan should be good and the receipt should be readable. All requirements can be found in the Electronic Storage manual of the Irish Revenue.