Food truck entrepreneurs face identical tax obligations to any hospitality business owner. Most new operators underestimate the administrative burden, leading to complications with tax authorities. You need clear systems for VAT, income tax, and record-keeping from day one.
VAT obligations for food trucks
You become VAT-liable once annual turnover exceeds €20,000. Most serious food trucks hit this threshold within their first year of operation.
💡 VAT calculation example:
You sell a burger for €8.50 including VAT:
- Selling price including 9% VAT: €8.50
- VAT amount: €8.50 / 1.09 × 0.09 = €0.70
- Net turnover: €7.80
Per 100 burgers you remit €70 in VAT
VAT rates you need to know:
- Food and drinks (non-alcoholic): 9%
- Alcoholic beverages: 21%
- All sales are "for on-premises consumption" (even if the customer walks away)
Income tax and calculating profit
As a sole proprietor, you'll pay income tax on your profit - that's turnover minus all business expenses. Food trucks have specific cost categories you must track carefully.
💡 Year-end settlement example:
Food truck with €120,000 annual turnover:
- Turnover: €120,000
- Ingredients: €36,000 (30% food cost)
- Truck depreciation: €8,000
- Fuel: €6,000
- Insurance: €3,000
- Permits: €2,000
- Other costs: €5,000
Profit: €60,000 (you pay income tax on this)
Specific food truck cost items
Food trucks carry unique expenses that traditional restaurants don't face. From analyzing actual purchasing data across different restaurant types, mobile operators typically see higher fuel and permit costs but lower rent expenses. You can deduct all legitimate business costs:
- Truck depreciation: usually 10-20% per year of purchase value
- Fuel costs: both for transport and generator
- Pitch permits: vary from €50-500 per event
- Market fees: percentage of turnover or fixed amount
- Road tax and insurance: specific to commercial vehicles
⚠️ Note:
Private use of the truck (for example, grocery shopping) cannot be deducted. Keep a logbook of business kilometers versus private kilometers.
Administrative obligations
You must maintain the same records as any business owner. That means documenting all income and expenses while keeping receipts organized.
What you must track at minimum:
- All cash register receipts from sales (or daily statements from your payment system)
- Purchase receipts for ingredients and supplies
- Fuel receipts and truck maintenance costs
- Permits and market fees
- Insurance premiums and taxes
💡 Practical tip:
Many food truck entrepreneurs use an app to track their food cost:
- Recipes with exact cost prices
- Insight into margin per product
- Digital administration for your accountant
This saves considerable time at year-end and helps you operate more profitably.
Hiring an accountant
Starting food trucks can handle their own books initially, but professional help becomes worthwhile as volume grows.
DIY approach up to €75,000 turnover:
- Use accounting software like Moneybird or e-Boekhouden
- Costs about €15-30 per month
- You handle your own VAT returns (quarterly)
Professional accountant from €75,000+ turnover:
- Costs about €150-300 per month
- Handles VAT returns and year-end settlements
- Provides tax advice on deductible expenses
- Assists with transition to limited company (from €100,000+ profit)
How do you organize your tax administration? (step by step)
Register with the Chamber of Commerce
You must do this before you start selling. Choose SBI code 56102 (mobile food service). Costs €50 one-time and you'll receive a Chamber of Commerce number that you need for permits.
Register for VAT with the Tax Authority
Do this immediately after Chamber of Commerce registration, even if you have no turnover yet. You'll then receive a VAT number and must file a return each quarter. With zero turnover, this is a zero return.
Choose an administration system
Start with simple accounting software like Moneybird. Link your bank account and payment terminal for automatic import. Keep all receipts digitally by photographing them.
✨ Pro tip
Review your quarterly VAT filings 2 weeks before each deadline to catch any missing receipts or documentation. This prevents last-minute scrambles and potential penalties from incomplete submissions.
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 calculate VAT on tips that customers give?
Yes, tips processed through payment terminals are taxable turnover. Cash tips given directly to you don't need recording as business turnover, but they do count toward your personal income tax obligation.
Can I fully deduct the purchase of my food truck?
No, food trucks must be depreciated over several years - typically 10-20% annually depending on expected lifespan. Your accountant can determine the correct depreciation percentages for your specific vehicle.
What if I make cash sales at a festival and can't provide receipts?
You must still record all turnover, including cash transactions. Maintain daily cash statements noting exact amounts received. Tax authorities accept handwritten records if they're complete and accurate.
Can I deduct personal expenses through my food truck business?
Absolutely not - all claimed business expenses must be genuinely business-related. Personal expenses must either be reimbursed to your business or recorded as private withdrawals.
📚 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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