Accountant for restaurants, cafés and hotels
Several VAT rates on a single bill, a till to secure, a food cost that keeps creeping up: your Viseeon accountant speaks your language and tracks your margins every month.
- Specialists in cafés, hotels and restaurants (CHR)
- Free 20-minute first call, by video
Why choose an accountant who specialises in restaurants?
A restaurant is not run like a consulting firm. You take payments every day, in cash and by card, with several VAT (TVA) rates on a single bill. Your margin depends on food cost and payroll, two items that move from one week to the next. An accountant who knows the CHR sector (cafés, hotels, restaurants) saves you time and spares you the most common tax reassessments.
At Viseeon, your accountant tracks your revenue by service, checks your till journals and warns you when a ratio slips. You stay in charge of the kitchen and the dining room; we keep an eye on the numbers.
What accounting difficulties do restaurant owners face?
Three VAT rates on a single bill
A dish eaten in is taxed at 10%, a beer at 20%, a canned drink sold to take away at 5.5%. A till configuration error is repeated across thousands of receipts. The VAT back-payment can then cover several years.
A till that must be secured
If you are subject to VAT and take payments from individuals using till software, it must be certified or backed by a compliance attestation. Otherwise the fine is €7,500 per software concerned. Many restaurateurs do not know which proof to keep.
A food cost that is poorly tracked
Without regular stocktaking, you discover your food cost at year-end, too late to act. Waste, freebies and over-generous portions erode your margin silently. A ratio tracked monthly lets you adjust the menu in time.
Complex payroll and shifting schedules
Split shifts, overtime, extras and meal benefits in kind: payroll in hospitality follows a dense collective agreement. A mistake costs you in wage back-payments and tension with your team.
What your accountant does specifically for your venue
Itemised VAT and a controlled till
We check the rate settings in your till, match daily closing reports to your bank receipts and keep the software compliance documents on file.
Food cost and margin per service
We calculate your food-cost ratio and payroll ratio every month, compared with your targets. You know which dishes and which services really pay.
CHR payroll and seasonal staff
Payslips compliant with the hotels, cafés and restaurants collective agreement, plus handling of extras, benefits in kind and seasonal contracts.
Which VAT rate applies in a restaurant?
The rate depends on the product and how it is consumed, not on the type of venue.
| Sale | VAT (TVA) rate |
|---|---|
| Dishes served on the premises | 10% |
| Takeaway or delivered dishes for immediate consumption | 10% |
| Shelf-stable products sold to take away (yoghurt, bag of crisps) | 5.5% |
| Alcoholic drinks, eat-in or takeaway | 20% |
| Soft drinks served by the glass | 10% |
| Soft drinks in a sealed bottle or can, takeaway | 5.5% |
Source: entreprendre.service-public.gouv.fr, page checked on 3 December 2025.
For a set menu (dish + alcoholic drink), you can split the price between the rates or apply the higher rate to the whole. The split must be consistent and justifiable. Your accountant helps you set it once and for all in the till.
Which indicators should you track each month?
Three figures are enough to steer a restaurant:
- The food-cost ratio: consumed purchases divided by food and drink revenue excluding VAT, calculated separately.
- The payroll ratio: salaries and social charges divided by revenue excluding VAT.
- Average ticket and covers per service: they show whether a drop comes from footfall or from spend per customer.
For hotels, add the occupancy rate and revenue per available room. Your Viseeon accountant delivers these indicators in a monthly dashboard, with commentary.
The restaurateur's tax and payroll calendar
All your deadlines for the year in one place: VAT, payroll, CFE (local business tax), tax return pack, with the checkpoints for your till. PDF format and calendar sync.
Get the guideAccountants who already work with restaurateurs
Sébastien Sébastien CHAUVET
Sainte-Geneviève-des-Bois
Your questions about restaurant and hotel accounting
Which VAT rate applies to takeaway?
Takeaway dishes for immediate consumption (sandwich, pizza, fries) are taxed at 10%. Shelf-stable products sold to take away, such as a yoghurt or a sealed can, fall under the 5.5% rate. Alcoholic drinks remain at 20%.
Does my till software have to be certified?
Yes, if you are subject to VAT, take payments from individuals and use till software or a till system. You must be able to present a certificate from an accredited body or, since the 2026 Finance Act, an individual attestation from the software publisher.
What is the fine for a non-compliant till?
The fine is €7,500 per till software or system concerned. You then have 60 days to bring it into compliance.
Does a micro-entrepreneur need a certified till?
No, as long as they benefit from the VAT exemption threshold (franchise en base de TVA). The obligation targets businesses subject to VAT. As soon as you charge VAT, it applies.
Up to what revenue can a restaurant stay a micro-entreprise?
For 2026, the threshold is €203,100 excl. VAT for eat-in sales and sales of goods. Beyond that, you move to the standard (réel) regime. With a team and investments, the réel regime is often more advantageous before that threshold.
How do you declare staff meals?
Meals provided to employees are a benefit in kind shown on the payslip. In hotels, cafés and restaurants, each meal is valued at a guaranteed minimum: €4.35 since 1 June 2026 (€4.25 on 1 January). Your payroll manager applies it automatically.
Do you need to take a stock inventory?
Yes, under the réel regime, year-end stock enters the calculation of profit. We also recommend a monthly inventory of drinks and expensive products. It is the only way to track a real food cost.
Do tips have to be declared?
Tips voluntarily left by customers and passed on to employees in contact with customers are exempt from income tax and social contributions until 31 December 2028. The exemption applies to employees paid less than 1.6 times the minimum wage (Smic) per month. Your accountant checks how they are handled in payroll and in the books.
I am buying a restaurant business (fonds de commerce): where do I start?
Have the last three balance sheets, the till journals and the lease analysed before signing. Your accountant reconstructs the real margin and checks till compliance. They then prepare your financing forecast.
Let's talk about your venue
Choose a 20-minute video slot with an accountant who works with restaurateurs. It is free and without obligation.