Deposit fees directly impact your real beer costs, yet most restaurant owners overlook this hidden expense. You'll pay these deposits upfront but only recover them if you return packaging in perfect condition. Understanding this calculation prevents costly surprises in your profit margins.
What are deposit fees and how do they work?
Deposit fees are refundable charges on beer packaging that you pay upfront. In the Netherlands, these fees apply to:
- Beer bottles (€0.10 per bottle)
- Beer crates (€1.50 per crate)
- Kegs (€15-30 per keg, depending on size)
You're supposed to get this money back upon returning empty packaging. But reality? It doesn't always work that smoothly.
💡 Example:
You order 10 crates of Heineken with 24 bottles each:
- Beer price: €18.50 per crate = €185.00
- Deposit fees crates: 10 × €1.50 = €15.00
- Deposit fees bottles: 240 × €0.10 = €24.00
Total paid: €224.00 (of which €39.00 deposit fees)
Calculate your effective purchase price
Your true purchase price depends on how much deposit money you actually recover. Spoiler: it's rarely 100%.
Formula:
Effective purchase price = Purchase price + (Deposit fee × Loss percentage)
💡 Calculation example:
Same 10 crates, but you lose 5% of deposit fees:
- Beer price: €185.00
- Deposit fee loss: €39.00 × 0.05 = €1.95
Effective purchase price: €185.00 + €1.95 = €186.95
Per bottle: €186.95 ÷ 240 = €0.779 instead of €0.771
Why do deposit fees get lost?
One of the most common blind spots in kitchen management is tracking why deposits disappear. Here's what causes the losses:
- Broken bottles: Shattered glass earns you zero refund
- Missing crates: Staff forget to return them or they get misplaced
- Wrong supplier: You can't return Grolsch crates to your Heineken rep
- Poor timing: Crates pile up in storage for months before anyone returns them
- Human error: Ordering new stock without preparing empty packaging for pickup
⚠️ Note:
Expect 10-15% deposit fee loss with kegs. A 30-liter keg carries €30 in deposits - lose 2 kegs yearly and you've burned €60 in hidden beer costs.
Impact on your cost price calculation
Deposit losses seem trivial but they compound quickly. Kegs make this painfully obvious:
💡 Keg example:
30-liter Jupiler keg (120 glasses of 25cl):
- Beer price: €85.00
- Deposit fee: €30.00
- Deposit fee loss (10%): €3.00
Effective cost price per glass: (€85 + €3) ÷ 120 = €0.733
Without deposit fee loss: €85 ÷ 120 = €0.708
Difference: €0.025 per glass
How do you minimize deposit fee loss?
- Weekly return schedule: Designate the same day each week for collecting empty packaging
- Track upon delivery: Count returned empties against new stock received
- Designated storage area: Keep empty crates and kegs in one specific location
- Staff education: Make sure everyone knows crates have real monetary value
- Brand-specific returns: Return Heineken packaging only to Heineken suppliers
Digital tracking
Apps like KitchenNmbrs let you record actual purchase prices including deposit losses. You'll instantly see how this affects cost prices and pour costs per beer.
How do you calculate the impact of deposit fees? (step by step)
Gather your deposit fee data
Note for 1 month how much deposit fee you pay when purchasing and how much you get back when returning. Also count broken bottles and missing crates.
Calculate your loss percentage
Divide the lost deposit fees by the total deposit fees paid and multiply by 100. This is your deposit fee loss in percentage.
Adjust your purchase price
Multiply your deposit fee per order by your loss percentage and add this to your beer price. This is your actual cost price per bottle or glass.
✨ Pro tip
Track your keg deposit losses over 3 months to establish your real loss percentage. Most operators underestimate by 5-8%, which throws off their entire beer costing.
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 deposit fees in my pour cost calculation?
Yes, but only the portion you don't recover. If you lose 5% of deposit fees, add that 5% to your purchase price for accurate costing.
What's a normal deposit fee loss percentage?
Bottles and crates typically see 2-5% loss. Kegs run higher at 10-15%, depending on staff handling and return frequency.
Can I deduct deposit fees from VAT?
No, deposit fees aren't subject to VAT. You don't pay VAT on deposits and can't claim deductions either - it's purely packaging collateral.
What if my supplier won't refund deposit fees?
Add the full deposit to your purchase price. A 30-liter keg becomes €30 more expensive, adding €0.25 per glass to your costs.
How do I track my deposit fee losses?
Record empty packaging returned with each order and compare to previous purchases. The shortfall equals your loss percentage.
Do different keg sizes have different deposit rates?
Yes, 20-liter kegs typically cost €15-20 in deposits while 30-liter kegs run €25-30. 50-liter kegs can reach €40-50 depending on your supplier.
📚 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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