In Québec, all receipts are treated as invoices and must be issued through certified sales recording systems (SRS), with data transmitted in real time to Revenu Québec via WEB-SRM. Required customer documents include invoices, credit notes, and reprints, while quotes and temporary bills are optional. Receipts must be in French only and contain detailed business, tax, and transaction data along with a fiscalization block featuring a QR code, WEB-SRM references, and device identifiers. Companies must also generate internal duplicates and submit mandatory user reports (plus optional third-party reports), ensuring that all transactions are traceable and compliant. Overall, the system strengthens tax integrity, transparency, and auditability, but it increases compliance complexity for businesses through strict language rules, standardized layouts, and advanced technological integration.
Québec's Electronic Invoicing and Tax Reporting System
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Author: Ljubica Blagojević
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Content accuracy validation date:
26.09.2025
Content accuracy validation time:
08:19h
Customer documents (must be handed to customers):
- Closing receipt (invoice), credit note, and reprint are required.
- Optional: quotes, estimates, and temporary bills (common in restaurants).
- Documents must be issued in French; only unilingual French documents are accepted.
Mandatory document contents include:
- Business name, address, transaction number, detailed items, applicable taxes (GST/QST), payment method, GST/QST registration numbers, subtotal, and total.
- Fiscalization block with QR code linking to online invoice, WEB-SRM transaction number, device ID, timestamps, and equal-sign separators.
- Life-specific details for credit notes (e.g., customer name).
Company/internal documents (not given to customers):
- Duplicate copies of customer receipts for internal use.
Reports to Revenu Québec (via WEB-SRM):
- User reports (mandatory): must include operator info, GST/QST numbers, last transaction details (including offline error messages if relevant), sales summaries, device and SRS identifiers, login/report timestamps, and QR code.
- Third-party reports (optional): for businesses operating inside another establishment.
The system ensures that every transaction is captured, traceable, and compliant with tax rules.
Analysis
- Policy Intent: Québec requires uniform fiscal documentation to combat tax evasion, ensure transparency, and standardize reporting.
- Key Compliance Point: Even the smallest transaction generates a full “invoice,” raising documentation standards for all businesses.
- Language Obligation: Receipts must be in French only, reinforcing cultural and legal language requirements.
- Technology Role: Certified SRS and WEB-SRM integration guarantee real-time tax reporting and validation.
- Transparency: Customer documents feature QR codes and fiscal data blocks for verification, while company documents and user reports create an auditable trail.
- Challenges for Businesses: Compliance is complex, requiring careful system setup, language adherence, and alignment with prescribed layouts.
- Overall Impact: The system improves tax collection integrity but increases administrative and technological demands on businesses.
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