UK Restaurant Delivery Chart of Accounts Template
The single biggest cause of wrong restaurant books in the delivery era is a chart of accounts that was designed before delivery platforms existed. One "Sales" code hides every platform-specific signal, commission never appears as a cost, and the VAT on that commission is quietly never reclaimed. This template fixes the structure: delivery sales split by platform, commission and commission VAT on their own lines, refunds and adjustments separated, with the VAT treatment noted against every account.
What's included
- ✓Delivery sales accounts split by platform, plus direct-website and on-premises sales
- ✓Platform commission accounts per platform, kept in cost of sales rather than bank charges
- ✓Separate lines for refunds, clawbacks, adjustments and promotional costs
- ✓VAT treatment noted against every account, including the hot/cold takeaway distinction
- ✓Packaging as its own cost line, so contribution per order can be calculated properly
- ✓CSV reference template — column layout maps cleanly to Xero, QuickBooks or Sage, but VAT treatment is written as plain-English notes rather than software tax codes, so you will map codes manually rather than importing it directly
Who this is for
UK restaurants, takeaways, cafes and dark kitchens taking orders through Deliveroo, Uber Eats or Just Eat — whether you are setting up books from scratch or restructuring a chart of accounts that has stopped telling you anything useful.
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Sources & scope
Last reviewed 10 August 2026. VAT treatments in this template are illustrative guidance, not tax advice — confirm current treatment with your accountant before filing, and re-check this page for the latest version before relying on a copy saved earlier. Hot/cold takeaway VAT treatment: HMRC VAT Notice 709/1. Input tax recovery and partial exemption: VAT Notice 706.
Related guides
Automate your platform reconciliation
The right chart of accounts makes correct books possible; it does not make them automatic. PayoutLedger is being built to fill the rest of the gap — upload each platform report, get VAT-correct journals against these accounts, and reconcile every payout to the bank deposit.