Obligations of Persons That Are Not QST Registrants
If you are subject to the mandatory billing measures in the restaurant sector but you are not a QST registrant because you are a small supplier, you must:
- for each transaction, produce a bill containing prescribed information and give it to the customer without delay;
- keep a paper or electronic copy of the bills.
Giving customers bills
There is no way to avoid mandatory billing. You must give customers a bill without delay after its production.
Information that must appear on bills
Every bill must include the following information:
- The name you do business under (as entered in the Régistre des enterprises, if applicable).
- The address of the establishment where the supply was made, except for food trucks.
Anyone who ordinarily makes taxable supplies of property or services in, at the entrance of or near a bar under an agreement entered into with the operator of the establishment or a person related to the operator must enter the address of the place where the supply of the property or services is made. - The date the bill was prepared.
- The bill number.
- A sufficiently detailed description of all taxable property or services sold (such as vegetable soup, salar bar, daily special No. 1, table d'hôte No. 2, coffee, soft drink, cloakroom service or admission).
- The price of each taxable property or service sold (if they are provided free of charge, a note to that effect must appear on the bill).
- The total amount paid or payable.
Note
If payment of an admission or other property or service includes at least one drink, the number of drinks and a detailed description of each one must appear on the bill.
Generic terms
If you use generic terms on your bills (for example, “daily special No. 1” or “table d'hôte No. 2”), you must keep a copy of your menus and other similar documents. The copies you keep must describe the food and beverages that go with the terms used (do not use the term “various” in the description) and provide the applicable prices and the dates the prices apply.
Note that this requirement does not apply to buffets.
Keeping bills and supporting documents
You must keep a paper or an electronic copy of each bill produced. You are also required to keep records and supporting documents for six years after the last year they cover.