I am still on pen and paper receipts to be honest, and I give them to my accountant on a fortnightly basis. We've only just started doing this, but he now scans everything onto his computer so that we have a copy of everything that has been done. It's great as I now know that we have a more reliable back-up than it would be if it were just another physical copy somewhere. I know some people who don't keep paper copies at all anymore! Which type of person are you?