Technically, you do not need receipts to file an initial report for lost luggage, but you absolutely need them to maximize your compensation. When you first report your bag missing at the airport, you only need your boarding pass and baggage claim tag to file a Property Irregularity Report (PIR). However, if the airline officially declares the bag "lost" (usually after 21 days), they will require a detailed inventory of the contents to process your claim. Without original receipts, credit card statements, or even photos as proof of value, the airline will likely pay a "depreciated" or flat-rate value for your items based on their age and condition. Furthermore, if your bag is merely "delayed" and you have to buy essential toiletries and clothing, you must keep every receipt for these interim purchases. Most airlines in 2026 will not reimburse you for "incidental expenses" without a valid tax receipt showing exactly what was bought and when. For high-value items like electronics or designer gear, having digital copies of your receipts saved in the cloud is the single best way to ensure you receive the full legal limit of compensation.