Starting September 1, 2010, all restaurant establishments subject to the measures must remit bills to their clients and keep a copy of each bill.

By November 1, 2011, all restaurant establishments subject to the measures that are QST registrants must generate bills using a sales recording module (SRM) selected by Revenu Québec.

Using an SRM on a voluntary basis

Restaurant establishments can choose to start using an SRM as of September 1, 2010.

Mandatory use of an SRM

Certain restaurant establishments that are QST registrants will be required to use an SRM as of September 1, 2010, including:

• New restaurant establishments (as of their first day of operation)
• Restaurant establishments that have failed to fulfill one of their tax obligations (Revenu Québec will notify each establishment of the date it must begin using an SRM.)

For more details, refer to the Revenu Québec website.

For Information for Restaurateurs (IN-575) guide consultation.