Mandatory Billing
As part of its commitment to fighting tax evasion, the Québec government continues its efforts to reduce tax losses by implementing mandatory billing measures in some sectors of activity to ensure that all sales are reported and that the taxes paid are actually remitted to the government.
The main obligations of most operators of establishments or businesses covered by the measures are:
- have the required equipment;
- send us the prescribed information;
- give customers a bill or credit note within the prescribed time;
- be able to display the user report on the SRS or to print and send it to us and send us the prescribed information shown on the report;
- keep records and supporting documents.
Sectors of activity covered by mandatory billing measures
Click your sector of activity below to find out if you are subject to mandatory billing measures and get comprehensive information on how to meet your obligations.
To learn more about our efforts to ensure tax fairness and strengthen the social fabric, see Fighting Tax Evasion.
If you believe that a person subject to the mandatory billing measures is not meeting their tax obligations, see General Framework for Reporting Non-Compliance.