Obligation to File the Sommaire Périodique des Ventes With Revenu Québec
Once a sales recording module (SRM) has been activated, you are required to file a Sommaire périodique des ventes (periodic sales summary or SPV) with us every month, even if no commercial transactions were recorded by the device during the month.
The SPV is a report that contains transaction data recorded by the SRM for a given period. Each summary must cover a one-month period and be filed with us by the last day of the following month.
Before transmitting an SPV to us electronically, you must first save it on an electronic medium (such as a USB key or the hard disk of a sales recording system).
Since each SRM operates independently, you must produce an SPV on each SRM activated in the establishment and send the report(s) to us each month using the following online services:
- the periodic sales summary transmission service in My Account for businesses; or
- the Transmit Periodic Sales Summaries service (express service in French only), available in clicSÉQUR express.
For information on how to transmit periodic sales summaries electronically, watch this how-to video on YouTube (available in French only).
To produce an SPV on paper (for mailing), you must use a functional, properly configured receipt printer. In addition, you must use the paper format recommended by the printer manufacturer.
Since each SRM operates independently, you must produce an SPV on each SRM activated in the establishment and send the reports to us each month.
Mail paper SPVs to Revenu Québec at one of the following addresses:
C. P. 25800, succursale Terminus
Québec (Québec) G1A 0B2
C. P. 8800, succursale Place-Desjardins
Montréal (Québec) H5B 0R2
You must mail us the original SPV (not a photocopy). In addition, the print quality must be good and the SPV itself must be legible and in good condition (for example, not stained or torn).
For information on how to file the periodic sales summary, see the SRM User Guide (IN-577-V).
The sales and tax data shown on the periodic sales summary must not be used to file your consumption or income tax returns. Information related to certain transactions, such as package deals and group events, may not be included in the report. As a result, you should use the data in your accounting system instead.
Documents produced by an SRM for internal management purposes
You can use your SRM to produce certain documents for the internal management of your business. These documents are printed without a footer and can be kept or reproduced as needed.
If you reproduce bills for internal management purposes, make sure they bear the indication “Copie du commerçant” (merchant copy) or “Document de formation” (training document).
The SRM can also produce six types of management reports:
- The “Informations générales” (general information), “Sommaire des ventes” (sales summary), “Analyse transactionnelle” (transaction analysis) and “Sommaire du journal des événements” (event log summary) reports present the information contained in the bar codes shown on periodic sales summaries.
- The “Détail des ventes” (sales detail) and “Détail du journal des événements” (event log detail) reports detail the data recorded in the SRM.