Many food truck owners think mobile vendors face different VAT rules than restaurants - but that's completely wrong. You'll pay 9% VAT on food and 21% on alcohol, just like any café or restaurant. Location doesn't change your VAT obligations at all.
VAT rates for food trucks in the Netherlands
Running a food truck means dealing with different VAT rates based on your products:
- Food and hot beverages: 9% VAT
- Alcoholic beverages: 21% VAT
- Non-alcoholic beverages: 9% VAT
? Example:
You sell from your food truck:
- Hamburger: €8.50 incl. 9% VAT = €7.80 excl. VAT
- Soft drink: €2.50 incl. 9% VAT = €2.29 excl. VAT
- Beer: €3.50 incl. 21% VAT = €2.89 excl. VAT
Difference with fixed hospitality venues
There's absolutely no difference between VAT rates for food trucks and brick-and-mortar restaurants. Being mobile versus stationary doesn't affect VAT calculations. Your product determines the rate, not your wheels.
⚠️ Watch out:
Tons of food truck owners mistakenly calculate cost prices using VAT-inclusive prices. This skews your food cost percentages completely.
Cost price calculation for food trucks
For accurate food cost calculations, you must use selling prices excluding VAT:
Food cost % = (Ingredient costs / Selling price excl. VAT) × 100
? Example calculation:
Grilled chicken wrap for €7.50 incl. VAT:
- Selling price excl. VAT: €7.50 / 1.09 = €6.88
- Ingredient costs: €2.30
- Food cost: (€2.30 / €6.88) × 100 = 33.4%
That's a solid food cost percentage for mobile operations.
Administration and VAT return
As a food truck entrepreneur, you're legally required to:
- Track every single sale (cash included)
- Calculate and remit VAT accurately
- Issue receipts when customers ask
A pattern we see repeatedly in restaurant financials shows that cash register systems prevent costly VAT mistakes. Apps help you automatically track revenue and calculate correct VAT amounts.
? Practical tip:
Most food trucks handle loads of cash transactions. Keep a daily cash book documenting revenue by product. This saves you during VAT audits.
Special situations
Festivals and events: Same VAT rates apply everywhere. Your location never changes VAT obligations.
Catering assignments: Corporate lunches and private events still get 9% VAT for food, 21% for alcohol.
Delivery: Platform orders through Uber Eats maintain the 9% VAT rate for food items.
How do you calculate the correct VAT for your food truck?
Determine the VAT rate per product
Food and non-alcoholic beverages fall under 9% VAT. Alcoholic beverages fall under 21% VAT. Create a list of all your products with the correct rate.
Calculate the selling price excluding VAT
Divide your menu price by 1.09 (at 9% VAT) or by 1.21 (at 21% VAT). You need this for cost price calculations and administration.
Keep track of your sales per VAT rate
Record daily how much you've sold in each VAT category. You can do this manually or with a cash register app that automatically splits.
✨ Pro tip
Configure your POS system to automatically separate 9% and 21% VAT products within the first week of operations. This prevents 3-4 hours of monthly reconciliation headaches during VAT filing.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
Do I pay different VAT if I'm at different locations?
Do I have to pay VAT on cash sales?
What if I only sell vegetarian wraps?
Can I get VAT back on my food truck purchase?
Are there different rules for ice cream and desserts?
What happens if I sell both hot and cold sandwiches?
Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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