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, when making taxable supplies you must:
- prepare bills containing the prescribed information for each transaction and give them to customers 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
Here's an example of a bill in the restaurant sector that's produced by a person that is not a QST registrant. Click on the question mark for the information you want to see.
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 and provide the prices and the dates the prices apply. This requirement does not apply to buffets.
You cannot use the term “various” in the description of a property or service.
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.



