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Mandatory Billing in Restaurant Establishments in Québec

The Québec government is implementing various measures to counter tax evasion in the restaurant sector.

As of September 1, 2010, restaurateurs subject to the new measures will have to give their customers a receipt and keep a copy either electronically or on paper. Furthermore, by November 1, 2011, such restaurateurs that are also QST registrants will have to produce bills with a sales recording module (SRM) chosen by Revenu Québec.

SRMs will be installed progressively in the restaurant establishments concerned. They will first be installed in new establishments and in those that have failed to meet their fiscal obligations.

For more information, click Mandatory Billing in the Restaurant Sector.

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