My back-of-the-envelope calculations say you'd need 61 bits per line on a receipt just to encode UPC, quantity and price. So the largest QR code would only allow 19-50 lines. And that's without including data like the store name, special offers, means of payment and so on. Believe me, plenty of people buy more than 50 items in their supermarket christmas shop :)
Standardised digital receipts would be neat but, QR codes encoding the data ain't the way to go about it.
[1] https://www.qrcode.com/en/about/version.html [2] https://commons.wikimedia.org/wiki/File:Qr-code-ver-40.svg
When the QR code is scanned, the browser opens to the URL, the remote side takes your "receipt ID", and presents you with a list of all the items you purchased.
I can't imagine any decent-sized retailer isn't already maintaining records like this.
Forms and legal documents should all have an immutable official url and uuid anyway to point to their legal and administrative context.