Exemption Granted by the Minister Respecting New Establishments
The Exemption Granted by the Minister: New Establishments (DIS-350.60.11.NE-V) ended on June 30, 2024, and its instructions no longer apply. However, if you began operating a restaurant establishment after October 31, 2023, but before June 1, 2025, you could be exempted from certain mandatory billing requirements until June 30, 2025, in an exceptional situation that keeps you from using a certified SRS due to the nature of your operations, IT constraints, the unavailability of an installer or any other similar situation.
You may also be entitled to an exemption if you're newly subject to 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).
To benefit from the exemption, you must call us.
The terms and conditions of an exemption are determined by the Minister.
Eligibility requirements
To be entitled to the exemption, you must meet the following conditions:
- You're registered for the GST and QST.
- You have a mandatory billing file number.
- You plan to install an SRS that has been certified by Revenu Québec or is on the list of SRSs undergoing certification (go to our web page on SRSs (certified or undergoing certification) that communicate with the WEB-SRM).
- For a certified SRS, you entered into a written agreement with a developer or supplier before June 1, 2025, under which a certified SRS will be installed before July 1, 2025.
- For an SRS undergoing certification, you entered into a written agreement with a developer or supplier before June 1, 2025, under which the SRS will be certified and installed in your establishment before July 1, 2025.
- You filed and continue to file all returns and reports you're required to file under Québec fiscal law.
- You have no outstanding debt under Québec fiscal law or, if you do owe an amount, you have entered into and are complying with a payment agreement, or collection of your debt has been legally suspended.
- A person who ordinarily makes taxable supplies of property or services in a restaurant establishment (or at its entrance or near it) where alcoholic beverages are provided under a bar permit and who makes their first taxable supply after October 31, 2023, but before June 1, 2025, can also request this exemption if they are in an exceptional situation that keeps them from using a certified SRS and they meet the other requirements.
- We reserve the right to determine, during a review or an inspection, whether a restaurant establishment operator or another person is eligible for an exemption.