Consult this section if you:

• operate a restaurant establishment (a bar, a restaurant or a business that provides catering services)
• ordinarily make supplies of property or services in, at the entrance of or near a restaurant establishment where alcoholic beverages are provided under a bar permit

You'll find information on:

• the factors that determine whether you are subject to the mandatory billing measures
• your obligations relating to the tax measures in the restaurant sector
• specifics about entering prescribed information and giving customers bills in your sector of activity
• the exemptions granted to certain restaurant establishment operators

If you're still using an SRM in your restaurant establishment, see Users of Sales Recording Modules for more information.

Since November 1, 2023, the restaurant sector has been undergoing an IT shift to replace the sales recording module (SRM) with a cloud solution (the WEB-SRM). 

As a restaurant establishment operator subject to mandatory billing measures, you're required, as of June 1, 2025, to send us your transaction data using a certified sales recording system (SRS) compatible with the WEB-SRM and give every customer a bill produced using that SRS.

Required equipment and SRS configuration

For more information on how to configure your SRS, including using an authorization code, see Required Equipment.

SRM recycling program

If you're still using an SRM in your restaurant establishment and you want to dispose of it in a way that's secure and green, see Sales Recording Module Recycling Program.

Financial compensation program

If you bought and activated a new SRM after October 31, 2019, but before October 1, 2024, you may be entitled to financial compensation. For more information, see Financial Compensation Program for the Restaurant Sector.

Exemption granted by the Minister: New establishments

If you began operating a restaurant establishment after October 31, 2023, but before June 1, 2025, you can request an exemption from certain mandatory billing obligations.

You may also be entitled to an exemption if you're newly subject to the mandatory billing measures under the Act respecting the implementation of certain provisions of the Budget Speech of 22 March 2022 and amending other legislative provisions (for example, if you operate a food truck or a restaurant establishment situated in a theme park or other similar place).

For more information, see Exemption Granted by the Minister Respecting New Establishments.