Exemption Granted by the Minister: Restaurant Establishments Equipped With a Sales Recording Module (SRM) and Whose Certified Sales Recording System (SRS) Will Be Installed After May 31, 2025
DIS-350.60.11.ME-V
Under section 350.60.11 of the Act respecting the Québec sales tax (CQLR, c. T-0.1), certain operators of restaurant establishments or certain classes of persons may have exceptionally been exempted from mandatory billing obligations requiring an SRS that we have certified. This document explains the exemption respecting restaurant establishments equipped with an SRM and whose certified SRS was installed after May 31, 2025.
Note
Revenu Québec reserves the right to determine, during a review or an inspection, whether or not a restaurant establishment operator or another person responsible for the establishment is, in fact, eligible for an exemption.
End of note