Launching a pasta delivery concept in Berlin means your €4.20 ingredient cost becomes €8.78 total cost after platform fees and packaging. Delivery operations carry fundamentally different cost structures than dine-in restaurants. Platform commissions, packaging materials, and delivery logistics create hidden expenses that can destroy your margins if miscalculated.
Delivery costs you need to include
Delivery operations introduce expenses that simply don't exist in traditional restaurants:
- Platform fees: 15-30% of your order value
- Packaging costs: containers, bags, cutlery, napkins
- Delivery costs: own delivery or platform
- Marketing: platform ads for visibility
⚠️ Note:
Platform fees get calculated on your selling price including VAT, but you always calculate your food cost excluding VAT.
Food cost formula for delivery
The basic formula remains unchanged, but your expenses skyrocket:
Total cost per dish = Ingredients + Packaging + (Platform fee / number of dishes per order)
Food cost % = (Total costs / Selling price excl. VAT) × 100
💡 Example:
You're selling pasta for €16.50 via Thuisbezorgd:
- Selling price excl. VAT: €16.50 / 1.09 = €15.14
- Ingredients: €4.20
- Packaging: €0.45
- Platform fee (25%): €4.13
Total costs: €8.78 = 58% food cost
Calculate packaging costs
Most operators underestimate packaging expenses, but they accumulate rapidly:
- Meal container: €0.15 - €0.35
- Plastic bag: €0.05 - €0.10
- Cutlery set: €0.08 - €0.15
- Napkins: €0.02 - €0.05
- Stickers/labels: €0.03 - €0.08
💡 Example packaging costs:
For one complete meal:
- Large meal container: €0.25
- Plastic bag: €0.08
- Cutlery set: €0.12
- Napkins (2x): €0.04
- Logo sticker: €0.06
Total packaging: €0.55 per order
Allocate platform fees
Platform commissions represent a percentage of your complete order value. For multi-dish orders, you'll divide the fee:
Platform fee per dish = (Total platform fee / Number of dishes in order)
💡 Example platform fee:
€45.00 order containing 3 dishes, platform fee 25%:
- Total platform fee: €45.00 × 0.25 = €11.25
- Fee per dish: €11.25 / 3 = €3.75
Each dish absorbs €3.75 in platform fees.
Minimum order value impact
Minimum order requirements directly influence your average order size and cost allocation per dish:
- Higher minimum: more dishes per order = reduced platform fee per dish
- Lower minimum: smaller orders = increased platform fee per dish
⚠️ Note:
Excessive minimum order values can deter customers. You need balance between cost control and conversion rates.
Acceptable food cost for delivery
Delivery operations naturally carry higher food costs due to additional expenses - a pattern we see repeatedly in restaurant financials:
- Dine-in restaurant: 28-35% food cost
- Delivery/takeaway: 35-45% total costs (including platform fees)
But you'll have reduced labor expenses (no table service), which helps offset the elevated food costs.
How do you calculate the food cost of your delivery menu?
Calculate your ingredient costs per dish
Make a list of all ingredients per dish with exact quantities and prices. Add everything up including spices, oil and garnish.
Add packaging costs
Calculate the cost of containers, bags, cutlery and stickers per dish. Don't forget labels and napkins - they cost money too.
Calculate platform fee per dish
Take the platform fee percentage times your average order value, divided by the average number of dishes per order.
Add up all costs and calculate percentage
Ingredients + packaging + platform fee divided by your selling price excluding VAT, times 100 for the percentage.
Test with different order sizes
Calculate your food cost for small orders (1-2 dishes) and large orders (4+ dishes) to see the difference.
✨ Pro tip
Track your food costs across 3 different order sizes during your first 30 days. Single-dish orders often carry 8-12% higher costs due to platform fee allocation, while family orders can reduce costs by 15-20%.
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 VAT in my delivery food cost calculation?
Never include VAT in food cost calculations. Platform fees get calculated on VAT-inclusive prices, but your food cost percentage should always use the VAT-exclusive selling price.
What's an acceptable food cost for delivery operations?
Delivery businesses typically run 35-45% total costs including platform fees. This exceeds traditional dine-in restaurants due to platform commissions and packaging expenses.
How do I divide platform fees across multiple dishes?
Split the total platform fee equally among all dishes in the order. A €45 order with 25% platform fee and 3 dishes means each dish carries €3.75 in platform costs.
Can I use identical prices from my dine-in restaurant?
Rarely works. Platform fees and packaging costs typically require 15-25% higher menu prices to maintain equivalent profit margins.
Which packaging costs should I track?
Include everything: containers, bags, cutlery, napkins, stickers, and labels. These expenses typically range €0.40-€0.80 per dish and directly impact your margins.
How do seasonal ingredients affect delivery food costs?
Seasonal price fluctuations hit delivery harder since you can't adjust portions as easily as dine-in service. Monitor ingredient costs weekly and adjust menu pricing quarterly to maintain target margins.
📚 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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