I worked for a large organization until last May and they also were going paperless, they still had to have the original receipts for reimbursements...something about...the original document must be in the office file for reimbursements, for proof of expense and also so they can not accidently be claimed more than once. IRS Pub 463 states "Documentary evidence: You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses"