Employers need to keep all receipts in their administration. You are allowed to scan and digitally store receipts, but there are a few requirements that you need to take into account. The receipts must be a correct and complete reproduction of the original. The authenticity features must be stored as well. If you meet the requirements, you do not need to keep the original paper receipts.
The digital receipts need to be stored for 7 years and must be verifiable within a reasonable period. Electronic services, telecommunication services and radio and television broadcasting services are an exception. In this case, you need to keep the digital receipts for 10 years. You can find what these specific services entail on the website of the Dutch tax authority.