If you are subject to the mandatory billing measures in the restaurant sector and you are a QST registrant, you must send us the prescribed information for each meal, property or service supplied.

You must also observe some specifics about:

• entering some of the prescribed information in your WEB-SRM-compatible certified sales recording system (SRS), particularly the activity subsector and the type of service provided;
• the detailed description of each meal, property or service supplied;
• giving customers bills.

To view a sample bill, see Example of a Bill in the Restaurant Sector.

Activity subsector

You must provide the activity subsector associated with each meal, property or service supplied in the transaction. The activity subsectors are:

• Restaurant (restaurant): The meal, property or service sold is not included in any other subsectors.
• Bar (bar): The meal, property or service is sold in a restaurant establishment where alcoholic beverages are provided under a bar permit issued under the Act respecting liquor permits that authorizes their sale for consumption on the premises.
• Camion de restauration (food truck): The meal is sold in a vehicle that can be moved, including a truck or trailer offering beverages exclusively.
• Tiers habituel (frequent third party): The property or service is sold by a person that ordinarily makes taxable supplies of property or services in, at the entrance of or near a restaurant establishment where alcoholic beverages are provided under a bar permit and an agreement entered into with the operator of the restaurant establishment or a person related to the operator.
• Non visé (not covered): The property or service sold is not covered by mandatory billing measures.

Types of services

Each transaction must be associated with a type of service. The types of services are:

• Service au comptoir (counter service): The customer orders and receives their meal at the time of payment at the counter. This services usually requires a closing receipt only (for more information, see Giving Customers Bills).
• Service aux tables (table service): The customer orders and receives their meal at the table. This service usually requires at least a temporary bill and a closing receipt (for more information, see Giving Customers Bills).
• Livraison par l'exploitant (delivery by the operator): The customer orders a meal for delivery. The delivery is made by you or an employee.
• Commande par une plateforme numérique (order using a digital platform): The customer orders a meal through a digital platform. This type of service must be selected regardless of whether fees are charged for using the digital platform or whether the customer receives their meal at a counter or table or has it delivered. The document produced must say “COMMANDE PAR UNE PLATEFORME NUMÉRIQUE.”.