Production of a receipt as accounting proof

No, because any purchase made between professionals must give rise to invoicing, regardless of its amount. It must be recalled that, according to the tax law, you must have an invoice to be able to exercise, if necessary, your right to deduct VAT. Without a purchase invoice mentioning VAT, you will not be able to deduct the VAT you paid from the VAT you collected, on behalf of the State, from your customers.