Delivery is not "extra revenue". It is a channel with its own P&L, and if you do not manage it, it eats margin without you noticing. Between platform commission, packaging and products that arrive limp, an order that looks good can close at a loss. Below we break the economics down order by order and put the numbers on the table.
The real commission hurts more than you think
Platforms such as Glovo, Deliveroo, Just Eat and Uber Eats operate in Italy with commissions indicatively between 25% and 35% of order value, depending on package, city and bargaining power. On that commission, the platform charges 22% VAT on its service: a "nominal" 30% commission becomes 36.6% effective on the commission taxable amount. Many contracts also retain a share of the delivery fee paid by the customer.
Points operators underestimate:
- In almost all contracts, commission is calculated on the VAT-included order total: you are paying the platform also on the VAT portion that you then remit.
- Two different VAT rates coexist: takeaway/food service food is at 10%, while the platform service invoice is at 22%. They must be separated in accounting, because 22% VAT on commission is deductible, while 10% VAT on food is collected and paid over.
- In the marketplace model, where the platform collects from the customer and transfers the net amount to you, the platform often issues the documento commerciale to the consumer, but you remain the VAT subject for the food sale. Who records the takings on the fiscal cash register (RT) and how you book them must be defined with your accountant, not by ear: it is one of the most error-prone lines during checks.
Rebuilding the economics of one order
Do not reason with dining-room food cost. In delivery, every order carries costs you do not have in the dining room. Operating formula:
Order margin = Delivery price - Effective commission - Food cost - Packaging - Extra labor share
The "extra labor share" is prep time during peak + packing + error/refund handling. On low-ticket food it is the hidden cost that kills you. Weigh it manually by timing 5 real orders, not by feeling.
Table: EUR 20 order - platform vs direct channel
| Item | Platform (30% commission + VAT) | Direct channel (site/WhatsApp) |
|---|---|---|
| Selling price (VAT incl.) | EUR 20.00 | EUR 18.00 |
| Food taxable amount (10% VAT) | EUR 18.18 | EUR 16.36 |
| Platform commission 30% + 22% VAT | -EUR 7.32 | EUR 0.00 |
| Food cost (28% on dining-room list price) | -EUR 5.04 | -EUR 5.04 |
| Delivery packaging | -EUR 1.30 | -EUR 1.30 |
| Transaction cost (PSP ~1.5%) | EUR 0.00 | -EUR 0.27 |
| Delivery (own rider / included) | EUR 0.00 | -EUR 2.50 |
| Contribution margin | EUR 4.52 | EUR 7.25 |
| % of selling price | 22.6% | 40.3% |
Same recipe: on direct ordering, even paying a rider EUR 2.50, you keep EUR 2.73 more per order. On 1,500 orders per month, that is about EUR 4,000 of margin the platform was taking from you. The table is a typical scenario: rebuild it with your numbers, because commission and real food cost move the result a lot.
Dedicated menu: what survives transport
The perfect dining-room dish can be inedible after 25 minutes in a bag. Rules:
- Out of the delivery menu: delicate fried food such as calamari and tempura, thin fries, thin doughs that lose structure with humidity, already dressed salads, gelato without thermal well/box.
- In: dishes that tolerate humidity and time - burgers with robust buns, pinsa/tray pizza, baked pasta dishes, thick fried items such as croquettes and suppli, bowls with dressing on the side.
- Always separate hot from cold and sauces on the side: sauce in a separate container saves crispness.
- Vent holes on lids for fried food: trapped steam makes everything soft.
- Reduce the delivery menu: fewer SKUs mean fewer errors, faster prep and more consistent quality.
Packaging: cost, performance, sustainability
Packaging in delivery weighs on the real cost of every order, indicatively 4% to 8% of average ticket. It belongs as its own line in the P&L, not blended into food cost.
- Typical cost: EUR 0.80-1.80 per average order (container + bag + cutlery + anti-tampering seal).
- The anti-tampering seal is not decoration: it protects you on "order opened/tampered with" complaints, where without proof you usually refund.
- Material rules: food contact is governed by MOCA rules (suitability declared by the supplier: require the declaration of conformity). The SUP directive on single-use plastics banned some items, such as single-use plastic cutlery and plates, and pushes toward paper/PLA/bagasse. These materials cost indicatively 15-30% more, but they are now a customer expectation and, in many municipalities, a de facto requirement.
- Negotiate by volume and standardize formats: 3-4 containers that cover the whole menu, not twelve.
Different delivery vs dining-room prices
Do not sell at the same price on both channels: you are gifting the margin to the platform. Common and legitimate practice: delivery price list +15/20% versus dining room to absorb commission.
- On a EUR 20 dining-room ticket, a platform price of EUR 23-24 rebuilds much of the lost margin.
- Keep it transparent: the customer is paying for the service, not being tricked.
- On the direct channel, do the opposite: same price or slightly below the platform, to move volume where you earn more.
- Before doing it, check price-parity clauses: some contracts forbid lower prices elsewhere and may include your direct storefront.
Direct channels: the way not to pay commissions
Every order moved from a platform to your own channel is recovered full margin.
- Website with online ordering + QR on tables and packaging: the flyer in the bag with "order direct, 10% off" converts customers you already acquired.
- WhatsApp Business: catalog + order, zero commission, only PSP cost (about 1.5%).
- Use platforms to acquire new customers and direct ordering to retain them. The platform is paid marketing, not your main sales channel.
Dark kitchen: when it makes sense
A dark kitchen, delivery-only and without dining room, makes sense when online volume is high and rent in a high-footfall area is not justified.
- Pros: lower rent in non-retail areas, no dining-room/waiter cost, possibility of multiple virtual brands from the same kitchen.
- Cons: near-total dependence on platforms (no footfall, no direct sign-driven traffic), high acquisition cost, fragility if the platform changes algorithm or commissions.
- Compliance remains identical to a physical restaurant: SCIA through SUAP of the municipality, health notification/registration with the ASL under Regulation (EC) 852/2004, and HACCP self-control manual. No dining room does not mean no bureaucracy.
Prep times and peak management
Delivery concentrates orders in two windows, indicatively 12:30-14:00 and 19:30-22:00. If the kitchen cannot keep up, the platform penalizes your ranking and customers punish you in reviews.
- Measure the real prep time per dish and set it honestly on the platform: inflated time means fewer orders, too-short time means delays and penalties.
- Pre-peak mise en place on the most ordered delivery dishes; semi-prepped items ready to assemble.
- Busy mode / order pause when the queue exceeds capacity: better to refuse than deliver cold food and get one star.
- Dedicated packaging station, separate from the cooking line, so packing does not slow the burners.
- Respect the cold chain and HACCP temperatures even during the rush (hot food kept above 60 C, cold below 4 C): an ASL inspection does not care that it is peak time.
Key numbers
- 25-35% platform commission, indicative; about 36.6% effective with 22% VAT on a nominal 30%
- 10% VAT on takeaway food vs 22% VAT on the platform invoice: two rates to separate in accounting
- +15/20% typical delivery price-list uplift over dining-room price
- EUR 0.80-1.80 packaging per order, about 4-8% of average ticket
- About 22% contribution margin on platform vs about 40% on direct channel in a EUR 20 order scenario
- About 1.5% PSP cost on direct orders, the only remaining "commission"
- 2 peak windows that account, indicatively, for 70-80% of daily delivery volume
Operating checklist
- Rebuild the P&L of your 10 best-selling delivery dishes (effective commission + food + packaging + extra labor)
- Set a differentiated delivery price list (+15/20%) on platforms, after checking price-parity clauses
- Remove dishes that do not survive transport from the delivery menu
- Standardize packaging on 3-4 formats, with anti-tampering seal and vents for fried food
- Require MOCA declaration of conformity from the supplier and verify SUP compatibility
- Put sauces and cold items always in separate containers
- Activate a direct channel (site/QR/WhatsApp) and put the QR inside every bag
- Define with your accountant who issues the documento commerciale (RT) in the marketplace model
- Separate 10% VAT on food from 22% VAT on commissions in accounting
- Set honest prep times and activate busy mode above peak capacity
- Create a dedicated packaging station, away from the cooking line
- Verify SCIA through SUAP, ASL health notification/registration and updated HACCP manual