Some exemptions from mandatory billing obligations have been granted.

Restaurant sector

Exemptions granted for users of a certified SRS compatible with the WEB-SRM

To date, the following exemptions regarding the use of a certified sales recording system (SRS) compatible wth the WEB-SRM have been granted in the restaurant sector:

• 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) [2025-04 version];
• Exemption Granted by the Minister: New Establishments (DIS-350.60.11.NE-V);
• Exemption Granted by the Minister: Tax-Exempt Supplies (DIS-350.60.11.FE-V);
• Exemption Granted by the Minister: Outfitters (DIS-350.60.11.PO-V);
• Exemption Granted by the Minister: Shows (DIS-350.60.11.SP-V);
• Exemption Granted by the Minister: Accessory Supplies (DIS-350.60.11.FA-V).

Exemptions granted for users of an SRM

To date, the following exemptions regarding the use of a sales recording module (SRM) have been granted or revoked in the restaurant sector:

Click Mandatory Billing in the Restaurant Sector for summaries of these documents.

• Exemption Granted by the Minister: Group Events (DIS-350.57.EG-V);
• Exemption Granted by the Minister: Tax-Exempt Supplies (DIS-350.57.FE-V);
• Exemption Granted by the Minister: Outfitters (DIS-350.57.PO-V);
• Exemption Granted by the Minister: Shows (DIS-350.57.SP-V);
• Exemption Granted by the Minister: Accessory Supplies (DIS-350.57.FA-V);
• Dispense du ministre – Société des loteries du Québec (DIS-350.57.LO, in French only);
• Revocation of an Exemption Granted by the Minister: Resto Bars (DIS-350.57.RB-V).

Remunerated passenger transportation sector

To date, the following exemptions have been granted in the remunerated passenger transportation sector:

• Exemption Granted by the Minister: Limousines (DIS-350.64.LI-V);
• Exemption Granted by the Minister: Report Containing the Prescribed Information (DIS-350.64.RA-V).

Click Mandatory Billing in the Remunerated Passenger Transportation Sector for summaries of these documents.