Think of beverage cost calculation like building a house - you need to account for every brick, not just the foundation. Delivery drinks involve packaging costs, platform fees and different VAT rates. The real costs go far beyond what you'd expect from restaurant operations.
Why beverage cost is different for delivery
In your restaurant you serve a beer in a glass. With delivery it goes in a can or bottle, with extra packaging, and you pay commission to the delivery platform. That drastically changes your cost price.
⚠️ Note:
Alcoholic beverages carry 21% VAT, not 9% like food. This creates a major impact on your margin with delivery.
The full cost price of delivery drinks
Your beverage cost consists of more than just the drink price. Add up all these costs:
- Drink purchase price - what you pay your supplier
- Packaging costs - plastic bags, insulation material, stickers
- Platform fee - commission to Thuisbezorgd/Uber Eats (15-30%)
- Payment costs - transaction fees for online payments
💡 Example:
You sell a six-pack of beer for €12.00 via Thuisbezorgd:
- Beer purchase price: €4.80
- Packaging (bag, insulation): €0.30
- Platform fee (25%): €3.00
- Payment costs (3%): €0.36
Total costs: €8.46 on €12.00 = 70.5% costs!
Handle VAT correctly for drinks
Alcoholic beverages carry 21% VAT. For your beverage cost you always calculate excluding VAT, just like with food cost.
💡 Example calculation:
You sell wine for €18.00 incl. 21% VAT:
- Sale price excl. VAT: €18.00 ÷ 1.21 = €14.88
- Total costs (purchase + packaging + fees): €9.20
- Beverage cost: (€9.20 ÷ €14.88) × 100 = 61.8%
That's much higher than the 18-25% that's standard in restaurants.
Determining profitable beverage cost thresholds for delivery
A beverage cost of 50-65% for delivery can still generate profit. After managing kitchen operations for nearly a decade, I've seen that you don't have a bartender, no dishwashing and no broken glasses. But watch these thresholds:
- Below 60%: Usually still profitable
- 60-70%: Marginal, only with high volumes
- Above 70%: Loss-making, raise price or stop
⚠️ Note:
Many restaurants sell drinks with delivery at a loss, because they think it's 'extra revenue'. Always verify your actual costs.
Combining drinks with meals
If you combine drinks with meals, calculate both separately. A loss-making drink sale can eliminate a profitable meal.
💡 Example combination:
Pizza + 2 beers for €28.00:
- Pizza costs: €7.50 (food cost 32%)
- Beer costs: €6.40 (beverage cost 65%)
- Platform + packaging: €8.00
Total: €21.90 costs on €28.00 = 78% costs. Loss-making!
How to improve your beverage cost
Several strategies exist to optimize your beverage cost for delivery:
- Raise your prices - pass platform fees through to your sale price
- Choose cheaper packaging - but suitable for transport
- Focus on higher volumes - six-packs instead of single bottles
- Negotiate with platforms - with high volumes you can get lower commissions
With systems like KitchenNmbrs you can track all your delivery costs per product, including platform fees and packaging costs. That way you immediately see which drinks generate profit.
How do you calculate beverage cost for delivery? (step by step)
Gather all costs per drink item
Note the purchase price of the drink, plus packaging costs (bags, insulation, stickers). Also add any extra costs like cooling during transport.
Calculate platform fees and payment costs
Deduct the platform commission from your sale price (usually 15-30%) and payment costs (2-4%). These are your direct costs per sale.
Calculate beverage cost percentage
Divide all costs by your sale price excluding VAT and multiply by 100. For alcoholic drinks: sale price ÷ 1.21 for excl. VAT.
✨ Pro tip
Track your beverage costs across a 30-day period for each delivery platform separately. Platform commissions vary by 5-15% between services, directly impacting your per-order profitability.
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
Why is my beverage cost so high for delivery?
Platform fees of 15-30% plus packaging costs make drinks much more expensive than in your restaurant. A beverage cost of 50-65% is normal for delivery.
Should I include VAT in my beverage cost calculation?
No, always calculate excluding VAT. Alcoholic drinks carry 21% VAT, so divide your sale price by 1.21 before calculating beverage cost.
Can I sell drinks at a loss if the meal is profitable?
You can, but always verify your total margin per order. A loss-making drink sale can eliminate a profitable meal.
How often should I check my beverage cost?
Check at least monthly, or immediately after price changes from platforms or suppliers. Platform fees can change suddenly.
Which packaging costs should I include?
All costs specific to the drink: plastic bags, insulation material, extra stickers, ice cubes. Calculate €0.20-€0.50 per drink item.
Do different alcohol types affect my cost calculations differently?
Yes, wine typically has higher margins than beer due to packaging efficiency. Spirits often work better in combo deals since they're lighter to transport.
📚 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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