Consult this section 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, 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; and
• the exemptions granted to certain restaurant establishment operators. 

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

WEB-SRM shift

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). This is the same IT solution already in use in the remunerated passenger transportation sector since 2021.

By May 31, 2025, operators of restaurant establishments subject to mandatory billing measures will be required to send us their 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 the new IT solution and 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, click Sales Recording Module Recycling Program.

Financial compensation program

If you bought and activated a new SRM after October 31, 2021, but before November 1, 2023, you may be entitled to financial compensation. For more information, click Financial Compensation Program for the Restaurant Sector.

Exemption granted by the Minister: New establishments

An exemption from certain mandatory billing obligations may be granted to operators of a restaurant establishment whose operations began after October 31, 2023, and who request the exemption.

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