Group by receipt date
Keep each receipt with the month it belongs to. If you scan last month's hotel bill today, file it with last month's expenses.
Use a searchable filename
A vendor and amount are easier to find than a camera filename. For manual filing, a name such as NS Rail 42.50 EUR 2026-09-03.jpg gives you the key details before opening it.
Link the image to a row
Keep the date, vendor, amount, currency, payment source, category, and note in a monthly sheet. Link each row to its receipt so you can check the source.
File manually or let BusyTrip do it
In Drive, scan or upload the receipt, name it, move it to the right folder, and add a sheet row. BusyTrip reads the receipt and does the filing for you. See the receipt scanner.
10 free scans a month. No card required.
Questions
Should I use one folder per client instead of per month?
Per month first, then split inside the month if you must. Accountants and tax periods work by month; clients are a filter on the sheet.
PDF or JPG?
Either. PDF is tidier for multi-page invoices; a phone photo is fine for a till receipt. What matters is the name and the row.
Can Google Drive search inside receipt images?
Drive indexes text in PDFs and, to a degree, in images. Do not rely on it for amounts; that is what the sheet is for.
How long should I keep them?
Follow your tax authority's rule; in the Netherlands it is seven years. Drive storage for a decade of receipt photos is trivial.