Running delivery from your existing kitchen seems straightforward until you start crunching the numbers. Platform fees, packaging materials, and delivery logistics completely change your cost structure. Your traditional food cost calculations no longer tell the real story.
The extra cost items for delivery
Adding delivery service introduces several new expenses that don't exist in traditional restaurant operations:
- Packaging costs: containers, bags, cutlery, napkins
- Platform fees: 15-30% of your order value to Deliveroo, Uber Eats, etc.
- Stickers and labels: for sealing and branding
- Extra time: packing and preparing for delivery driver
⚠️ Note:
Platform fees are calculated on your selling price including VAT. This makes your actual margin lower than you think.
Food cost calculation with packaging
Your traditional food cost formula transforms completely:
Total food cost = Ingredients + Packaging + (Platform fee × Selling price)
💡 Example: Pasta carbonara delivery
Selling price on platform: €16.50 (incl. 9% VAT)
- Ingredients: €4.80
- Packaging (container + fork + napkin): €0.65
- Platform fee (25%): €4.13
Total costs: €9.58
Selling price excl. VAT: €15.14
Actual food cost: €9.58 / €15.14 = 63.3%
Calculate platform fees correctly
Platform fees hit your selling price including VAT. This creates a bigger dent in your margins than most operators realize.
💡 Platform fee calculation example:
Dish for €20.00 on Deliveroo (25% fee)
- Platform fee: €20.00 × 0.25 = €5.00
- You receive: €15.00 (incl. 9% VAT)
- You receive excl. VAT: €13.76
So the €5.00 platform fee is 36.3% of your net income!
Packaging costs per dish
Track every packaging component that accompanies each order:
- Main course container: €0.25-0.45
- Side dish container: €0.15-0.25
- Sauce cups: €0.08-0.12 each
- Cutlery set: €0.15-0.20
- Napkins: €0.05-0.08
- Bag/pouch: €0.12-0.18
- Stickers: €0.03-0.05
💡 Packaging costs pizza:
- Pizza box: €0.35
- Napkins: €0.06
- Flyer/sticker: €0.04
Total packaging: €0.45 per pizza
Calculate minimum selling price
Profitable delivery requires a completely different pricing approach:
Min. selling price = (Ingredients + Packaging) / (1 - Platform fee% - Desired margin%)
💡 Minimum price calculation:
Pasta with ingredients €4.80 + packaging €0.65 = €5.45
Platform fee 25%, desired margin 35%
Min. price = €5.45 / (1 - 0.25 - 0.35) = €5.45 / 0.40 = €13.63
Minimum €13.63 excl. VAT = €14.86 incl. VAT
Difference in food cost percentage
Platform fees and packaging push your 'food cost' percentages much higher than traditional restaurant operations. This shift is completely normal for delivery:
- Restaurant food cost: 28-35%
- Delivery 'food cost': 50-65% (including platform fee)
- Delivery actual food cost: 30-40% (ingredients + packaging only)
⚠️ Note:
Never directly compare restaurant and delivery food cost. Platform fees create a different cost structure.
This pattern we see repeatedly in restaurant financials - operators get shocked by delivery food cost percentages until they understand the platform fee impact.
Digital tools for delivery food cost
Food cost calculators like KitchenNmbrs let you create separate recipes for delivery versions of your dishes. You can add packaging costs as an 'ingredient' and immediately see your actual food cost per delivery dish.
The app automatically calculates your minimum selling price, accounting for all the extra costs that delivery operations require.
How do you calculate food cost for delivery? (step by step)
Collect all packaging costs
Add up what each container, bag, cutlery and sticker costs per order. Don't forget napkins and sealing stickers - those costs count too.
Calculate the platform fee in euros
Multiply your desired selling price (incl. VAT) by the platform percentage. This amount comes directly off your revenue.
Add up all costs and divide by net income
Ingredients + packaging + platform fee divided by your selling price excl. VAT. This gives you your actual food cost percentage for delivery.
✨ Pro tip
Audit your packaging costs every 6 weeks - suppliers often increase prices without notice. That extra €0.05 per container adds up to €200+ monthly on 1,000 orders.
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 have to pay VAT on platform fees?
No, platform fees are costs you pay to the platform. You only pay VAT on what you actually earn from the dish.
Can I use the same prices as in my restaurant?
Usually not. Platform fees and packaging costs create 20-30% higher expenses. Your delivery prices need to compensate for this additional cost structure.
How often do platform fees change?
Platform fees can shift monthly or quarterly depending on your contract. Review your agreements regularly and adjust your food cost calculations accordingly.
Should I create separate recipes for delivery?
Absolutely. Delivery versions have different cost structures due to packaging and platform fees. Separate recipes give you accurate profitability tracking.
What if my food cost comes out above 60%?
Your dish isn't profitable for delivery at that point. Either increase your price, reduce portion sizes, or switch to cheaper packaging materials.
How do I handle dishes that need multiple containers?
Calculate packaging costs for each component separately. A main dish with two sides might need three containers plus extras, significantly impacting your total packaging expense.
📚 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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