87% of pizzeria owners underestimate their true delivery costs by excluding packaging from food cost calculations. You're juggling different cost structures: delivery platforms grab 15-30% commission, packaging expenses pile up, but you're saving on service staff. Each sales channel demands its own calculation method.
Why food cost differs across channels
That margherita pizza you're selling in-store for €12.50 carries completely different costs than the identical pizza sent via delivery. It's not just about ingredients anymore – packaging, platform fees, and VAT calculations all shift the numbers.
💡 Example: Margherita Pizza
Ingredients per pizza:
- Dough (250g): €0.35
- Tomato sauce (80g): €0.25
- Mozzarella (120g): €1.80
- Basil, oil: €0.15
Total ingredient costs: €2.55
Dine-in food cost calculation
For pizzas consumed in your restaurant, you're only counting ingredient costs. No packaging expenses, no platform cuts.
💡 Dine-in calculation:
Margherita pizza menu: €12.50 incl. 9% VAT
- Sales price excl. VAT: €12.50 ÷ 1.09 = €11.47
- Ingredient costs: €2.55
- Food cost: (€2.55 ÷ €11.47) × 100 = 22.2%
Delivery food cost with additional expenses
Delivery introduces extra costs that must be included in your food cost calculation. Most kitchen managers discover too late that ignoring these expenses creates a false picture of actual margins.
⚠️ Note:
Packaging costs belong in your 'food cost' for delivery. It's part of what you need to deliver the product.
Additional delivery expenses:
- Pizza box: €0.45 - €0.65 per unit
- Plastic bag: €0.05 - €0.10
- Napkins, cutlery: €0.10 - €0.15
- Stickers/labels: €0.02 - €0.05
💡 Delivery calculation:
Same pizza via Deliveroo: €13.50 incl. 9% VAT
- Sales price excl. VAT: €13.50 ÷ 1.09 = €12.39
- Ingredients: €2.55
- Packaging total: €0.65
- Total 'food cost': €2.55 + €0.65 = €3.20
- Food cost %: (€3.20 ÷ €12.39) × 100 = 25.8%
Platform commission impact
Delivery platforms charge 15-30% commission on order value. This doesn't factor into food cost but dramatically affects your total margin calculation.
💡 Total delivery costs:
Pizza €13.50 via platform (25% commission):
- Gross revenue: €12.39 excl. VAT
- Platform fees: €12.39 × 0.25 = €3.10
- Net revenue: €12.39 - €3.10 = €9.29
- Food cost: €3.20
- Actual margin: €9.29 - €3.20 = €6.09
Margin %: (€6.09 ÷ €9.29) × 100 = 65.6%
Channel-specific pricing strategy
Many pizzerias set higher delivery prices to offset platform fees and packaging costs. This approach makes financial sense.
- Dine-in: €12.50 (food cost 22.2%)
- Delivery: €13.50 - €14.50 (food cost 25.8% + platform compensation)
- Own delivery: €13.00 (packaging only, no platform)
⚠️ Note:
Always calculate food cost excl. VAT. Delivery also has 9% VAT for food (not 21%).
Managing multiple cost variants
With different sales channels, cost calculations get complex fast. Tools like KitchenNmbrs can create separate 'variants' per dish:
- Margherita Pizza - Dine-in: ingredients only
- Margherita Pizza - Delivery: ingredients + packaging
- Margherita Pizza - Takeaway: ingredients + basic packaging
This way you immediately see which channel delivers the most profit and can adjust prices accordingly.
How do you calculate food cost for a pizzeria with delivery?
Calculate base costs per pizza
Add up all ingredient costs: dough, sauce, cheese, toppings. This is your base food cost that applies to all sales channels.
Add channel-specific costs
For delivery: add packaging costs to ingredients (box, bag, cutlery). For dine-in: only ingredients count.
Calculate food cost percentage per channel
Divide total costs (ingredients + any packaging) by sales price excl. VAT. Multiply by 100 for percentage.
Calculate platform fees separately
Platform fees don't go into food cost but do affect your total margin. Subtract commission from your net revenue for actual profit.
✨ Pro tip
Track your food cost on your top 3 pizza varieties across all channels for 2 weeks straight. You'll spot exactly where your margins are bleeding and which channel actually pays.
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
Should I include packaging costs in my food cost?
Yes, for delivery you absolutely should. Packaging is part of what you need to deliver the product to customers. For dine-in, you only count ingredients since there's no packaging involved.
Why is my food cost higher for delivery?
Packaging costs increase your food cost by about 3-5 percentage points compared to dine-in. This is completely normal and explains why many restaurants charge higher prices for delivery orders.
How do I factor platform fees into my margin?
Platform fees don't go into food cost calculations but you subtract them from your net revenue. With 25% commission, you're actually receiving only 75% of your listed sales price.
Can I charge different prices per platform?
Absolutely, many pizzerias do exactly this. Deliveroo can have different prices than Uber Eats, depending on their specific commission structure and terms.
📚 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
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (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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