Revenu Québec has issued this bulletin to provide information for QST registered restaurant operators in Québec regarding the billing requirements for group events under the new tax measures in the restaurant sector. The term “group event” in this bulletin refers to meals or catering services provided to a group of people (e.g., banquet, wedding, convention, or seminar) under a written agreement signed with a client.
Restaurant operators that manage group events will not be required to provide their client with an SRM (sales recording module) generated receipt. However, if a bill or receipt is not provided, the restaurant operator must provide the client a document that is marked “Événement de groupe” (group event) before the event takes place. In addition, the following information must be entered into the SRM, using a cash register or other point-of-sale system:
- reference number shown on the written agreement;
- date(s) of the event;
- maximum number of people expected at the event; and
- estimated amount of the bill before taxes.
If any information changes after it has been entered in the SRM, it must be corrected before the event occurs. The group event document must be attached to the payment notice sent to the client for payment; a copy of the group event document and written agreement must be kept on file for possible review under audit.