Consult this subsection if you operate a restaurant establishment (a bar, a restaurant or a business that provides catering services) or ordinarily make supplies of property or services in a bar or resto bar, regardless of whether you are registered for the QST. The pages in it contain:

• the conditions for being subject to the mandatory billing measures;
• information about the tax measures in effect in the restaurant sector;
• instructions for complying with the tax measures; and
• information on exemptions granted to certain restaurant establishment operators.

Penalties and fines in the restaurant sector

Regardless of whether you are registered for the QST, you will be liable to penalties and fines if you fail to comply with the mandatory billing measures in all of your establishments.