Well ideally yes, but if you have been using a couch in your own home for a number of years and wish to introduce it to a rental property, you might well have not kept the receipt for its original purchase but would be nonetheless well entitled to claim its current value as a furniture and fittings addition for capital allowances purposes.
I sold a Dyson vacuum a while back, the guy who bought it was an accountant taking it for a rental he had. He brought his own receipt book and asked me to sign it as the seller which I did no problem. So, receipt book in Eason's and have it with you for the seller to sign and that should be documentation enough to claim it I would say?