Catering invoice: mandatory information in Québec and France

A catering invoice is an ordinary invoice with two particularities: it often follows a quote and a deposit already paid, and it carries taxes on meals, which have their own rules. The mandatory information differs between Québec and France. Here are both lists, followed by the structure of an event invoice. Your accountant remains the reference for your situation.

In Québec

For a business registered for the GST and the QST, the invoice must show:

• your name or your business name;
• the invoice date;
• the total amount;
• your **GST and QST registration numbers** as soon as the sale reaches $30;
• the name of the customer (or their business) for sales of $150 or more;
• a sufficient description of the goods and services;
• the **amount of each tax**, or a statement that the price includes them, with the rates (GST 5%, QST 9.975%);
• the payment terms.

Two more rules apply to a caterer:

• **Mandatory billing (MEV-WEB).** Sales of meals for immediate consumption (delivered boxed lunches, banquets with service, counter sales) must be sent to Revenu Québec through a certified sales recording system, and the invoice given to the customer must be produced by that system, with the required statement and QR code. Our [MEV-WEB page](gt:mev) explains who is covered.
• **French.** Your invoices for customers in Québec must be written in French.

In France

For a business-to-business invoice, the Commercial Code and the General Tax Code require:

• the **issue date** and a **unique number**, following a continuous chronological sequence;
• the seller’s identity: business name, address, **SIREN or SIRET**, legal form and share capital for a company, RCS number;
• your **intra-community VAT number**, and the customer’s when they are subject to VAT;
• the customer’s identity and address, and the delivery address if it differs;
• the date of the service;
• the description, quantity and unit price before tax of each service;
• any discounts;
• the **VAT rate** per line, the total before tax, the VAT amount per rate and the total including tax;
• the **due date** and early payment discount terms;
• the rate of **late payment penalties** and the **€40 fixed indemnity** for collection costs;
• the statement “TVA non applicable, art. 293 B du CGI” if you are under the VAT exemption scheme.

For a private individual, a note (the invoice) is given from €25 including tax, or on request. And from September 2026, French businesses must be able to receive electronic invoices, with the obligation to issue them then extending according to company size.

The structure of an event invoice

A readable catering invoice follows the order of the quote:

1. Header: your contact details, the customer’s, invoice number and date, reference of the event and the service date.
2. Lines: meals per guest (guaranteed or actual quantity), services (staff, hours), equipment and rentals, delivery.
3. Totals: subtotal, taxes per rate, total.
4. **Deposit already received**, with its date, and **balance due**.
5. Payment terms, payment link, due date.

The most common mistake is forgetting to deduct the deposit, or deducting it before taxes when it was collected taxes included. The software should do it on its own.

How CM does it

The Invoicing and payments module of Caterer Manager produces the invoice from the event or the online order, calculates the taxes of the market (GST and QST in Québec, VAT per rate in France), deducts the deposits received, generates the payment link for the balance and the statement of account. In Québec, the MEV-WEB Colossale module (option) sends the invoice to Revenu Québec and adds the required statement and QR code.