The website, which provides ‘design, print and delivery’ of bespoke replica store receipts for a fee of US$29.99 including free worldwide delivery can be used for 100’s of legitimate purposes, claims the websites CEO, Andreas Carthy.
‘Fake Store Receipts can be used for many novelty purposes, or used to provide evidence for white lies in many situations’ said Carthy today. He continued ‘our products look exactly like a sales receipt you would get from any store, our fake receipts have a number of key elements that make them indistinguishable from the real thing: store logo, unique store barcode, exact replica of product description, price and local taxes, printed on store receipt paper with a store receipt printer. We make the receipt for the customer exactly how he requests it – any amount, any store, any item or items or service. Whilst we don’t ask questions on why customers want these receipts printed, I believe 100% of our customers have legitimate reasons for using our false expense service.’
http://www.falseexpense.com has been exporting its product too, over 30% of our sales are in the UK, a country whose companies see false expense reporting costing them more than £1billion per annum. 
As long as we sell the document as a false novelty document, and not offer a forged receipt for deceptive purposes such as tax and VAT claims, insurance claims or other unscrupulous activity, they’re in the clear as regards the law, according to the firms’ lawyers.
 Personnel Today, 02/18/08, http://www.personneltoday.com/
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CEO of fake receipt design and print business defends his website and claims it's products are used for novelty purposes, and not fraudulent tax and insurance claims.