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Maybe for your bookkeeping however if you are ever audited the IRS requires the actual receipts ( you can scan them and keep the records electronically). https://www.irs.gov/taxtopics/tc305
For instance you may have a charge at Walmart but unless the IRS can see what you bought they will assume it was all personal purchases and disallow any business deduction. https://www.irs.gov/publications/p583#en_US_201408_publink1000253160
For most expenses, bank records (cancelled checks, or credit/debit card statements) are adequate. Two notable exceptions: 1) Hotel expenses require itemized receipts; 2) Amounts over $600 paid to Persons for help in your business require you to file/issue 1099-MISC to IRS and person. For additional IRS guidance, see https://www.irs.gov/forms-pubs/about-publication-583
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