Specifics About Entering Prescribed Information and Giving Customers Bills in the Restaurant Sector
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.
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.
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.”.