Restaurant & Food-Service Accounting in Portugal
Specialist restaurant accounting in Portugal at HVR in 2026 is organised into three bands: Café/Pastry/Snack-Bar from €250/month (band €250–400), Traditional Restaurant/Terrace from €350/month (band €350–650), and Restaurant Group/Chain from €800/month (band €800–1,800). Full command of mixed 6%/13%/23% VAT (items 2.21 and 3.1 of Lists I and II of the Portuguese VAT Code, the CIVA), daily cash control, tips (gratuities), meal cards (Edenred, Sodexo, Ticket Restaurant), AT-certified billing software, per-dish food cost, ASAE/DGS licensing, and RGEU compliance — explained in plain English for foreign owners and expat investors.
Packages — Restaurant Accounting 2026
| Package | Monthly band | Who it's for | Includes |
|---|---|---|---|
| Café / Pastry / Snack-Bar | €250–400 from €250 | 1-5 staff, take-away, snacks | Mixed VAT, ATCUD, daily cash, payroll with night premium |
| Traditional Restaurant / Terrace | €350–650 from €350 | 5-15 staff, table service | Everything + POS/terminal, meal cards, tips, food cost |
| Group / Chain | €800–1,800 from €800 | 3+ outlets, fine dining, central kitchen | Everything + multi-outlet consolidation, analytics, RFAI, part-time CFO |
Prices exclude VAT. The final price is set in a free diagnosis based on the number of outlets, headcount and tax complexity.
VAT in food service — a complete guide to the 3 rates
Unlike most businesses, a Portuguese restaurant charges three different VAT rates at the same till. Getting the split right is the single biggest operational pain point.
| Type of sale | VAT rate | Legal basis | Example |
|---|---|---|---|
| Meals served at the table (dine-in) | 6% | Item 2.21, List I, CIVA | Codfish dish served in the restaurant |
| Take-away, packaged meals, delivery | 13% | Item 3.1, List II, CIVA | Pizza to go, sushi delivery, lunchbox |
| Alcoholic drinks (any channel) | 23% | Standard CIVA rate | Wine, beer, cocktails, spirits |
| Water, soft drinks, juices (at table) | 6% | Item 2.21, List I | Water + Coca-Cola served with a meal |
| Counter coffees / snacks | 13% | Item 3.1, List II | Coffee + croissant at the counter, no table |
Managing the mixed VAT is where most owners come unstuck. An AT-certified POS separates the rates automatically — without a properly configured till, VAT errors are common and generate fines during a tax inspection.
Typical restaurant cost structure in Portugal 2026
| Cost category | Typical % of turnover | Notes |
|---|---|---|
| Goods (food cost) | 28-35% | 22-28% fine dining; 30-40% snack-bars |
| Wages + social charges | 30-38% | Includes employer social security (TSU 23.75%) and meal allowance |
| Rent + service charges | 8-15% | Central Lisbon can reach 20%+ |
| Energy (electricity, gas) | 3-6% | A traditional kitchen with ovens is energy-intensive |
| Marketing + delivery platforms | 3-8% | Uber Eats/Glovo commissions 25-30% |
| Net margin (EBITDA) | 5-15% | Premium restaurants: 10-20%; cafés: 8-15% |
We implement per-dish analytical accounting that links your POS to the books, so you can see which dishes lose money. A useful rule of thumb: around 80% of profit typically comes from 20% of the menu.
Meal cards — how to account for them
Meal cards (a common employee benefit in Portugal) are accepted at any registered restaurant, with varying commissions:
- Edenred (Ticket Restaurant): typical commission 4-5%, paid monthly by bank transfer;
- Sodexo: typical commission 3-5%, paid fortnightly;
- Cofidis Pay: commission 3-4%, paid at D+1 (faster);
- Coverflex: digital card, commission 2-3%, API integration with the POS.
In the books: record the full sale with the correct VAT (6%), and the commission separately as an expense under account 62.2 — Specialised Services. Automated monthly reconciliation via API or CSV prevents errors.
Tips (gratuities) — tax treatment
Tips have a specific tax treatment that many restaurants get wrong:
- Tips paid directly to staff (cash or card) are the employee's Category A (employment) income, NOT the company's;
- The employee is responsible for declaring those tips on their IRS return (Annex A);
- A centralised "pool" system: the company collects and redistributes — book it as a "third-party deposit" (account 26.X), never as revenue;
- If the company adds a "service charge" to the bill (e.g. a compulsory 10%), that IS company revenue, with VAT applicable (6% if dine-in).
Errors in this area are common in AT audits — it is well worth structuring it correctly from the start.
Mandatory licences and permits
- Health/Sanitary licence (DGS) — food handling;
- Municipal occupancy licence — issued by the city council for the premises;
- ASAE registration (RASF) — sanitary and phytosanitary activity register;
- Ambient-music licence — payable to SPA and GDA (the Portuguese collecting societies);
- Food-safety / HACCP training — mandatory for all staff;
- NIPC company number + CAE 56XX (restaurants 5610, cafés 5630, take-away 5621);
- Outdoor-terrace municipal licence — if applicable (annual renewal);
- Civil-liability insurance — mandatory, minimum €50,000.