Food and drink combo packages demand more complex margin calculations than single menu items. Different VAT rates, platform commissions, and packaging expenses all impact your bottom line. Here's how to calculate your delivery package margins accurately.
Why combo packages are different
Food and drink combos require careful VAT handling. Food carries 9% VAT while alcoholic beverages get hit with 21% VAT. Platform fees apply to your total order value, so you'll need both individual item margins and overall package profitability.
💡 Example: Pizza + Beer Package
You sell a package for €28.50 consisting of:
- Margherita Pizza: €18.50 (incl. 9% VAT)
- 2 beers: €10.00 (incl. 21% VAT)
Total package price: €28.50
Calculate the ingredient costs per item
Start by breaking down each item's cost separately. Include all ingredients plus packaging materials. Delivery orders carry additional costs you won't see with dine-in service.
💡 Cost price example:
Margherita Pizza:
- Ingredients: €4.20
- Pizza box: €0.35
- Napkins/cutlery: €0.15
Total pizza: €4.70
2 Beers:
- Beer purchase: €3.20
- Packaging/insulation: €0.10
Total beer: €3.30
Calculate the selling prices excl. VAT
Margin calculations require VAT-exclusive prices. Remember: food and alcohol face different tax rates, so don't mix them up.
⚠️ Attention:
Alcoholic beverages carry 21% VAT, food gets 9% VAT. Mix these up and your calculations will be off.
Use these formulas:
- Food excl. VAT = Price incl. VAT ÷ 1.09
- Alcohol excl. VAT = Price incl. VAT ÷ 1.21
💡 Calculation excl. VAT:
- Pizza: €18.50 ÷ 1.09 = €16.97 excl. VAT
- Beer: €10.00 ÷ 1.21 = €8.26 excl. VAT
Total excl. VAT: €25.23
Deduct platform fees from your net revenue
Delivery platforms like Thuisbezorgd or Uber Eats typically charge 15-30% commission on your total order. These fees get subtracted from gross revenue before you can calculate actual margins.
💡 Platform fees example:
At 25% platform commission:
- Gross revenue excl. VAT: €25.23
- Platform fees: €25.23 × 0.25 = €6.31
Net revenue after platform: €18.92
Calculate the total margin of the package
Now you can determine your actual margin. From analyzing actual purchasing data across different restaurant types, this calculation reveals what's left after ingredients and platform fees, expressed as a percentage of net revenue.
Margin % = ((Net revenue - Total ingredient costs) ÷ Net revenue) × 100
💡 Final margin calculation:
- Net revenue: €18.92
- Ingredient costs: €4.70 + €3.30 = €8.00
- Margin in euros: €18.92 - €8.00 = €10.92
Margin %: (€10.92 ÷ €18.92) × 100 = 57.7%
Check if your margin is sufficient
Delivery eliminates service costs and reduces dishwashing, but you'll face higher packaging and platform expenses. Target 50-65% margins after platform fees for delivery packages. Anything below 45% gets risky.
⚠️ Attention:
Don't forget labor and fixed costs. That 57.7% margin must also cover kitchen expenses, rent, and staff wages.
How do you calculate the margin on a combo package? (step by step)
Add up all ingredient and packaging costs
Make a list of all costs per item: ingredients, packaging, cutlery, napkins. Add up the costs of the food and drink separately.
Calculate selling prices excluding VAT
Divide the food price by 1.09 and the drink price by 1.21 (for alcohol). Add these amounts together for your total revenue excl. VAT.
Deduct platform fees from your revenue
Multiply your revenue excl. VAT by the platform percentage and subtract this. This is your net revenue after commission.
Calculate your margin percentage
Subtract your total ingredient costs from your net revenue. Divide this by your net revenue and multiply by 100 for the percentage.
✨ Pro tip
Review your top 8 combo package margins every 2 weeks. Platform fees and ingredient costs shift constantly, so margins can erode without obvious warning signs.
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 the margin calculation?
No, always calculate excluding VAT. Food carries 9% VAT, alcohol gets 21%. Divide prices by 1.09 and 1.21 respectively to get net amounts.
How high can platform fees be for a healthy margin?
Platform fees of 15-25% are normal. Above 30% makes it difficult to maintain sufficient margins for other operational costs.
Which packaging costs should I include?
Include everything: containers, bags, cutlery, napkins, stickers, drink insulation packaging. These costs can quickly reach €0.50-1.00 per order.
What is a good margin for delivery packages?
After platform fees, aim for 50-65% margins. This must cover labor costs, rent and other business expenses. Below 45% becomes financially tight.
Can I use different margins for each item?
Yes, drinks typically carry higher margins than food items. Ensure the total package margin remains sufficient for profitability.
How do seasonal ingredient price fluctuations affect combo margins?
Seasonal changes can swing your margins by 5-15% without warning. Track ingredient costs monthly and adjust package prices quarterly to maintain profitability.
📚 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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