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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:

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. 

Fighting tax evasion

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.

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