Exemption Granted by the Minister: New Establishments
DIS-350.60.11.NE-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 persons in certain categories may be exempted from mandatory billing obligations requiring a Revenu Québec-certified sales recording system (SRS). This document explains the exemption respecting new establishments in the restaurant sector.
The exemption ended on June 30, 2024. However, operators that open a new restaurant establishment after October 31, 2023, can call us to request an exemption in an exceptional situation that prevents them from using a certified SRS due to the nature of their operations, IT constraints, the unavailability of an installer or any other similar situation.
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.