Optical coherence tomography (OCT) images are affected by artefacts. These artefacts are the result of different factors such as refraction, curvature of the intermediate layers up to the depth of interest and the scanning procedure. The effect of such errors is different, depending on the way the image is acquired, either en-face or longitudinal OCT. We quantify the distortions by evaluating a lateral and an axial error. These measure the lateral and axial deviations of each image point from the object point inside the tissue. We show that the axial distortion can be larger than the achievable depth resolution in modern OCT systems. We have investigated these errors in imaging different tissue: cornea and retina in vivo and an intraocular lens in vitro.