Multi-Platform Delivery Reconciliation for UK Restaurants

29 July 2026

Most UK restaurants on delivery platforms are on more than one. A restaurant operating across Deliveroo, Uber Eats, and Just Eat manages three separate payout streams per week — each with a different report format, a different payout timing, and a different approach to commissions, refunds, and fees. Getting all three into one set of books, correctly, is the reconciliation challenge that catches most delivery-platform restaurants out.

This guide covers the multi-platform reconciliation workflow from end to end: how each platform pays, how its reports work, what the differences mean for your weekly bookkeeping, and how to handle the combined VAT picture across all three platforms.

Why multi-platform reconciliation is harder than it looks

The core challenge is not arithmetic. It is that each platform uses a different unit of account:

Uber Eats pays per order (or close to it) and provides per-order data through a downloadable CSV
Deliveroo pays weekly in a lump sum and provides weekly-aggregate data through a statement
Just Eat pays weekly in a lump sum and provides a weekly invoice (typically PDF)

When three net deposits land in your bank account across the week, they are not labelled with a breakdown. The Deliveroo deposit contains gross sales minus commission minus VAT on commission minus refunds. The Uber Eats deposit contains a similar bundle at the order level. The Just Eat deposit contains an invoice-level net. None of them show you what you actually earned from your customers, or what you actually paid in fees.

Reconciliation is the process of unpicking each deposit back into its components — gross revenue, commission, VAT on commission, and refunds — so that your books and VAT return reflect economic reality rather than bank movements.

Platform-by-platform: what you work with

Deliveroo: weekly aggregate statement

Deliveroo provides a weekly statement through the Restaurant Hub (restaurant-hub.deliveroo.net). The statement covers Monday to Sunday, becomes available a few days after the week closes, and shows:

Gross food sales for the week
Commission (at your agreed rate, typically 15–35%)
VAT on commission (20% of the commission amount)
Refunds and adjustments
Net payment to your bank

The Deliveroo statement is a weekly aggregate — you get totals, not individual orders. Reconciliation works at the week level: you compare the statement's gross, commission, and net against what you can extract from your POS and what lands in your bank account.

For the step-by-step Deliveroo workflow, see our Deliveroo payout reconciliation guide.

Uber Eats: per-order CSV

Uber Eats provides a Payment Details report through Uber Eats Manager. The CSV is the most granular of the three platforms — you can download order-level data showing:

Order subtotal (food sales, excluding delivery fee)
Uber Eats service fee (their commission equivalent)
VAT on the service fee
Delivery fees (where applicable)
Refunds at the order level
Payout reference for bank matching

Because the data is per-order, Uber Eats reconciliation can be done at either the order level (most granular) or aggregated to the payout period. The payout timing varies — Uber Eats typically pays weekly, though the exact day depends on your setup.

For the step-by-step Uber Eats workflow, see our Uber Eats payout reconciliation guide.

Just Eat: weekly invoice (PDF)

Just Eat provides a weekly invoice (sometimes called a remittance) through the Partner Centre. It is the least granular of the three — typically showing total sales, commission, and net amount paid. Refunds may appear as separate lines or included in the totals.

The PDF format means extraction is manual unless you use a tool that reads structured data from the invoice. Reconciliation works at the invoice level, matched against the bank deposit.

For the step-by-step Just Eat workflow, see our Just Eat payout reconciliation guide.

The combined weekly workflow

When you operate across all three platforms, a practical weekly workflow looks like this:

Day 1-2: Collect the reports

Download the Deliveroo weekly statement for the closed week (available in Restaurant Hub)
Download the Uber Eats Payment Details CSV from Uber Eats Manager
Download the Just Eat weekly invoice from Partner Centre

For a dark kitchen or multi-brand operation, multiply these downloads by brand count — three brands across three platforms means nine downloads. See our dark kitchen accounting guide for the multi-brand variant.

Day 2-3: Reconcile each platform

For each platform:

Calculate gross sales from the report (what your customers paid for food)
Calculate commission at the applicable rate
Extract VAT on commission as a separate figure
Note refunds and adjustments
Verify the net equals the bank deposit that arrived for that platform that week

If any platform's net does not match the bank deposit, investigate before closing the period. Common causes: a clawback from the previous period carried into this payout, a timing difference if the bank deposit is from a different week's trading, or a platform adjustment not reflected in the standard report.

Day 3-4: Post journal entries to Xero (or your accounting software)

For each platform, post a weekly journal with:

Gross food sales to your delivery revenue account (per platform, per channel)
Commission to your delivery commission expense account (per platform)
VAT on commission to your reclaimable input VAT account (proportion based on standard/zero-rated sales mix)
Refunds to your refund cost account
Net matching the bank deposit

This produces a multi-line journal entry that ties to one bank deposit. Your accounting software reconciliation matches the journal's net to the deposit.

For the Xero-specific setup — including chart of accounts and account codes — see our Xero delivery accounting guide.

VAT across three platforms

The VAT mechanics are the same across all three platforms: commission is a standard-rated service at 20%, and the VAT on commission is input tax. The combined calculation works like this:

Platform	Weekly commission	VAT on commission (20%)
Deliveroo	£960	£192
Uber Eats	£740	£148
Just Eat	£500	£100
Total	£2,200	£440

Your reclaimable portion of that £440 depends on your standard-rated/zero-rated sales mix. If 85% of your total delivery sales are standard-rated:

Reclaimable: £440 × 85% = £374
Irrecoverable: £440 × 15% = £66

Apply this apportionment once per VAT period across the combined platform total, not separately per platform (unless your standard-rated mix differs significantly by platform, which is unusual).

For the full VAT on commission calculation, see our VAT on delivery commissions guide.

HMRC reporting: what all three platforms report, combined

Since January 2024, Deliveroo, Uber Eats, and Just Eat each submit an annual report to HMRC under the Digital Platform Reporting Rules (SI 2023/817) — due by 31 January following each calendar year, with your gross revenue broken down by calendar quarter. The reporting is per platform — HMRC receives a separate annual report from each. Combined across three platforms, HMRC has your quarterly gross revenue from each separately.

The compliance implication: if you book the net deposit from each platform as income, your declared revenue will be understated relative to the three combined gross figures HMRC holds. That gap across three platforms is harder to explain than a gap on one.

For more on what each platform reports and when, see our HMRC Digital Platform Reporting guide.

Where manual reconciliation breaks down

A three-platform reconciliation workflow — three reports, three journal entries, three bank matches, and one combined VAT calculation, every week — takes 2-4 hours per week depending on order volume and your current workflow. Over a year that is 100-200 hours on reconciliation alone.

The time pressure is where errors accumulate: a missed refund, a week where the Uber Eats deposit timing doesn't match the report period, a commission rate that changed mid-year. Small errors compound over months, and the cost of catching them is always higher than the cost of preventing them.

Use our free delivery platform commission calculator to see what your three-platform total costs really are. For the full reconciliation workflow — or if you want to automate it entirely — join the PayoutLedger waitlist. We are building the tool specifically for restaurants managing multi-platform payout reconciliation in the UK.

Key takeaways

Three platforms, three formats: Deliveroo's weekly aggregate statement, Uber Eats' per-order CSV, Just Eat's PDF invoice — each requires a different reconciliation workflow.
Book gross, not net: across all three platforms, your revenue should be recorded gross, with commission and its VAT as separate expense lines.
VAT on commission is reclaimable input tax — apply one combined apportionment across all three platforms per VAT period, based on your standard/zero-rated sales mix.
HMRC receives three separate annual reports — one per platform, each broken down by calendar quarter — making gross-revenue bookkeeping a compliance requirement, not just good practice.
2-4 hours per week is the realistic time cost of manual multi-platform reconciliation; this is where automation pays back fastest.

This is general guidance on multi-platform delivery reconciliation for UK restaurants. It is not tax or accounting advice. For your specific position — particularly VAT registration, partial exemption, and multi-entity structures — consult a qualified accountant.