Delivery platform commissions are like a silent tax collector sitting between you and your profits. Most restaurant owners struggle with where to place these fees on their P&L, often miscategorizing them and throwing off their entire margin calculation. Getting this placement wrong means you're flying blind on your real profitability.
Where do platform commissions belong on the P&L?
Platform commissions (Thuisbezorgd, Uber Eats, Deliveroo) are sales costs, not cost of goods. They sit on the same line as credit card processing fees and other transaction expenses.
💡 Example P&L structure:
- Revenue: €100,000
- Food cost: €30,000 (30%)
- Gross margin: €70,000 (70%)
- Labor costs: €35,000
- Platform commissions: €18,000
- Rent: €8,000
- Other costs: €5,000
Net profit: €4,000 (4%)
How do you calculate the real impact?
Platform commissions typically eat up 15-30% of your order value. This means your net margin drops significantly below your gross margin - and that's where many operators get blindsided.
💡 Example calculation:
Order: €25.00 (incl. 9% VAT)
- Order value excl. VAT: €22.94
- Platform commission (25%): €5.74
- Food cost (30%): €6.88
- Packaging: €0.75
Net revenue: €9.57 (42% of order value)
Different commission percentages
Each platform charges different rates. Commission percentages also fluctuate within a single platform based on your contract terms and location.
- Thuisbezorgd: 13-30% based on contract and added services
- Uber Eats: 15-35% including delivery and promotional fees
- Deliveroo: 20-35% depending on service package
- Own delivery via platform: 10-15% (platform fee only)
⚠️ Note:
Always work with your actual commission percentage. Check your platform contract since this often differs from advertised standard rates.
Impact on break-even calculation
Platform commissions dramatically push up your break-even point. One of the most common blind spots in kitchen management is underestimating how much extra revenue you need to hit the same profit as direct sales.
💡 Break-even comparison:
Fixed costs per month: €15,000
- Direct sales (70% gross margin): €21,429 revenue needed
- Platform sales (45% net margin): €33,333 revenue needed
Difference: €11,904 extra revenue per month
Administrative processing
Platform commissions get automatically deducted from your payout. But you need to record this properly in your books to maintain accurate financials.
- Revenue: Full order value (customer payment)
- Platform commission: Separate expense line
- Payout: Revenue minus commission
- VAT: Applied to full order value, not net payout
Adjust your pricing strategy
Many restaurants bump up platform prices to offset commission costs. You can do this, but watch how it affects your competitive standing.
💡 Compensation calculation:
Restaurant price: €20.00
To maintain same margin at 25% commission:
Platform price: €20.00 / 0.75 = €26.67
How do you process platform commissions correctly? (step by step)
Check your commission percentage
Look up the exact commission percentage in your platform contract. This may differ from standard rates and varies by service (delivery, marketing, payment).
Create a separate cost line
Put platform commissions on their own line in your P&L under 'Sales costs' or 'Other operating costs', not under cost of goods or food cost.
Calculate real margin
Subtract commission from your gross margin to determine your net margin. This gives you the true picture of what platform orders generate.
Adjust break-even calculation
Recalculate your break-even point with the lower net margin of platform orders. You need more revenue to make a profit.
Monitor per platform
Track the actual costs and revenues for each platform. Each platform has different rates and therefore different profitability.
✨ Pro tip
Track your commission percentages every 2 weeks through each platform's merchant dashboard. Hidden fees like surge pricing premiums or promotional costs can add an extra 3-8% beyond your base commission rate.
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 commission?
No, you pay VAT on the full order value that the customer pays. The platform commission is an expense item that doesn't require you to charge additional VAT.
Can I deduct platform commission from my food cost?
No, platform commission is a sales expense, not cost of goods sold. Your food cost stays the same, but your net margin drops due to the commission.
How often do platforms change their commission rates?
This varies by platform and your specific contract terms. Review your actual commission percentage quarterly since changes can happen without prominent notification.
Should I charge different prices per platform?
You can, but consider competition and customer perception. Many restaurants offset commission by charging higher platform prices while keeping direct sales prices lower.
Where can I see my exact commission percentage?
Check your platform dashboard under 'Billing' or 'Costs' sections. It's also detailed in your monthly statements and original platform contract.
How do I calculate whether platform orders are still profitable?
Subtract commission and packaging costs from your normal gross margin. If you're left with less than 10-15% for fixed costs, profitability becomes questionable.
What happens if I dispute a commission charge?
Most platforms have a dispute process through their merchant portal. You typically have 30-60 days to contest charges, but resolution can take several billing cycles.
📚 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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