If you can substantiate your business meals with credit card or bank statements, you do not need receipts for your business meals. Just make sure that you have some record to substantiate your claim for these business expenses.
Additionally, there is an exception if your business meal is less than $75. (This $75 rule applies to all business expenses except lodging). You will not need a receipt but you will need to keep substantiating records for each business meal under $75.
These records should include:
1) WHO did you eat with or entertain?
i.e. the names of the people and the nature of their
business relationship to you
2) WHEN did the entertainment occur?
i.e. the date
3) WHERE did the entertainment occur?
i.e. the name of the restaurant or other venue
4) WHY did you meet?
i.e. a description of the business purpose of
the meal or event
5) HOW MUCH did you spend?
i.e. the dollar amount
Please refer to the following IRS link for additional information: