Accounting
Restaurant margins can disappear somewhere between the delivery and the receipt: in miscalculated ingredient usage, in a coffee taxed at the same VAT rate as a full meal, or in kitchen overtime that nobody compared with daily takings.
Evotax's accounting for restaurants and food businesses covers bookkeeping (full accounting or KPiR), VAT settlements based on the actual rates in your menu, inventory records, HR and payroll for your team, and a monthly financial report with margin and Prime Cost. One account manager, one document deadline and one party responsible for your settlements.
We choose the type of records to match the scale of your venue. For companies, we provide full accounting and annual financial statements. For sole proprietors, we keep the revenue and expense ledger (KPiR) or lump-sum tax records, including the electronic submission of the ledger to the tax office, which is mandatory from 2026. You hand over the documents, and we take care of deadlines and tax returns.
5%, 8% or 23%? The same sandwich can be subject to three different rates. We check your cash register and POS setup so that dine-in dishes, meal deals with coffee, takeaway and catering are taxed at the correct rate. We handle JPK_V7 files, sales through delivery platforms and intermediary commissions. A wrongly assigned rate means a sales correction and interest, and with hundreds of receipts a day those amounts grow quickly.
Every delivery with a goods received note, every loss with a write-off report. We organize the document flow from supplier to ledger: goods receipt documents, standard prices, issues to the kitchen and waste reports. Inventory records linked to accounting show how much stock you actually used, not just how much you bought. Quality checks at delivery (quantity, weight, expiry date) go straight onto the document, so any complaint to the supplier is well founded.
Evotax's financial report shows your venue's result, food margin, Cost of Goods Sold (COGS) and Prime Cost, which is the combined cost of ingredients and labor relative to sales. We take over financial reporting entirely: every month you get one clear document that makes margin management easier, without spreadsheets late at night.
We run payroll, keep personnel files and prepare social security (ZUS) and income tax (PIT) returns for waiters, cooks and seasonal workers. Payroll management also covers tips paid out by the employer, which as a rule count as employment income and are included in the contribution base. See our HR and payroll service for the full scope.
Lump-sum tax, progressive scale, flat tax or Estonian CIT: we run the numbers on your data. Under the Polish lump-sum regime, food service revenue is generally taxed at 3%, but sales of drinks with more than 1.5% alcohol are taxed at 8.5%. For a venue with a strong bar, this difference can decide whether lump-sum taxation pays off. We compare the options using your turnover and costs before you decide for the next tax year.
Cost optimization in hospitality starts with data, not cuts. Every month we compare the cost of ingredients, labor, utilities and sales with your takings, so you can see which item is pushing up your Prime Cost. Managing food business costs based on the books, not intuition, lets you control costs before they eat into your margin.
Two changes from 2026 directly affect restaurants and cafes. Invoices can be issued from a cash register only until December 31, 2026, and from January 1, 2027, simplified invoices must go through KSeF, the Polish National e-Invoicing System. From July 8, 2026, a labor inspector can issue a decision stating that a civil-law contract of mandate is in fact an employment contract. We prepare your venue for both changes.
A receipt with a tax ID as a simplified invoice still works until the end of the year.
Until the end of 2026, a venue can issue invoices from its cash register, and a receipt with the buyer's tax ID (NIP) of up to PLN 450 counts as a simplified invoice issued outside KSeF. From January 1, 2027, simplified invoices must go through KSeF. This means changing the process at the till: who issues an invoice to a business guest, in which system, and how it reaches accounting. We set up this process together with you.
A labor inspector's decision, without a court ruling.
The amended National Labor Inspectorate Act allows an inspector to establish an employment relationship by administrative decision if a contractor actually works like an employee: according to a schedule, under supervision, at a place designated by the venue. In hospitality, where contracts of mandate are common, this is a real risk of back-paid social security contributions. We review your contracts and point out which ones need to change.
Invoices, daily reports and goods received notes in one online flow.
A venue that receives invoices from a dozen or more suppliers every week needs a simple process. You upload documents through the client portal, and daily cash register reports and POS data reach us on a regular schedule. This way, cash flow management is based on current figures: you know how much you will pay suppliers and authorities in a given month before the due date arrives.
Doing a restaurant's accounting yourself costs above all the owner's time and the risk of errors in VAT, social security and inventory. An accounting firm specialized in hospitality takes over these duties along with responsibility for deadlines, and delivers a report that supports sales and cost management. Below is a comparison of three models.
Criterion | Do it yourself | General accounting firm | Evotax |
|---|---|---|---|
Owner's time | Several days of work a month | Collecting and explaining documents | Documents uploaded via the portal |
VAT rates in the menu | Risk of a misconfigured cash register | Usually no menu review | Review of cash register, POS and meal deals |
Inventory records and stocktaking | A spreadsheet or nothing | Booking without analysis | Differences and losses reconciled |
Prime Cost and margin | Calculated by hand, if at all | Rarely included as standard | Monthly report |
HR, tips, contracts of mandate | All the risk is yours | HR handled separately or not at all | HR and work legalization in one firm |
Liability for errors | Yours | Depends on the contract | On Evotax's side, backed by liability insurance |
We serve food businesses at every stage of growth: from a first venue run as a sole proprietorship to a company with several locations and a hotel with a restaurant. We tailor our accounting services to your sales model, because dine-in, takeaway, delivery, catering and accommodation are all accounted for differently.
Dining room, bar and kitchen accounted for as one operation. Restaurant accounting combines cash register sales, supplier purchases and staff costs. We separate revenue from dine-in, takeaway and delivery, so you can see which channel really makes money and which only generates turnover.
Smaller scale, same obligations. A cafe with a high share of drinks has a different VAT rate mix than a lunch bistro, and catering means invoices with drinks listed separately. A mobile food business, in turn, follows different cash register rules. Every food business we serve gets a setup tailored to its model.
Results for each location, one set of financial statements. For multiple venues, we set up cost centers so the report shows the margin of each location and the central kitchen. Financial management in multi-site hospitality is above all about comparable data: the same cost categories, the same deadlines and one report format.
Accommodation, breakfasts and local tourist tax in one settlement. A hotel or guesthouse with its own restaurant combines accommodation and food services, often in packages. We split package revenue, apply the correct VAT rates to accommodation and meals, and settle the local tourist tax if your municipality has introduced it.
Evotax combines accounting, HR and work legalization for foreign employees in one firm. For a venue that employs cooks and waiters from Ukraine, Belarus or Lithuania, this means one contact instead of three companies, service in 8 languages and a dedicated account manager from day one.
From the day you sign, you have one permanent contact: an account manager who knows your menu, suppliers and schedule. You ask questions by email, phone or through the client portal, and you get answers from the person who handles your settlements.
A cook from Ukraine gets their payslip explained in their own language, and a partner from Lithuania gets the report in Lithuanian or English. In hospitality, where teams are increasingly international, this saves time on both sides.
Hiring workers from outside the EU? We prepare the legalization documents and immediately reflect them in HR and payroll, so permit and contract deadlines never drift apart between two firms. See our legalization of stay and employment of non-EU citizens service for details.
Read the reviews of people who have worked with Evotax for years!
On behalf of HOPTRANS Sp. z o.o., we would like to thank the entire EVOTAX team for the fruitful cooperation and professional support.
We appreciate your commitment, reliability and high level of service, which contributed to the improvement of our business. Your knowledge and competence are of inestimable value, and our cooperation is extremely valuable to us.
Vladyslav Khadzhynov
Head of Transport Department, Hoptrans sp. z o.o.
Our company has been working with Evotax sp. z o.o. since 2021. We can confidently say that the company is very competent in its activities, able to find a way out of any situation. Everything is always prompt and on time. Convenient organization of document flow. Employees speak different languages, which simplifies communication.
Tetiana Andriienkо
Accountant, Ramrenta sp. z o.o.
I am satisfied with the cooperation with Evotax, the services are provided by experienced accountancy professionals who work responsibly and professionally, maintaining polite business relationships.
Tomas Bieliauskas
CFO, VKMD Invest sp. z o.o.
Evotax offers professional service, full responsibility and punctuality. I can always count on support whenever there is any question or problem. I recommend!
Rimantas Narbutas
CEO, Imp-ex Polska Sp. z o.o.
I evaluate the cooperation with Evotax company very well. It runs smoothly, we receive all tax settlements and required financial reports on an ongoing basis.
Karolis Jadkonis
Chief Operating Officer, Transfera sp. z o.o.
Evotax accounting and payroll services are provided at a high level of expertise, cooperation is smooth and seamless. Recommended.
Julius Lekšas
CEO, Lekpas sp. z o.o.
We started working with Evotax only a few months ago, but we can always count on the support of a professional and positive accounting and HR team.
Rokas Petrauskas
Board Member, XRF Europe sp. z o.o.
We have been using Evotax services for a short time but from the very beginning you can see the professional approach to the client, the fluency in communication and the reliability in preparing tax returns.
Mindaugas Šilkūnas
CEO, 7 Summits sp. z o.o.
You start with a free consultation. After it, you receive an offer with a clear scope, and we usually launch full service within a few business days of signing the contract, even when we take over documents from your previous accounting firm.
We ask about your legal form, number of venues, employees and monthly documents, your cash register system and what you want to change in your current settlements.
We prepare an offer with no hidden costs, sign the contract and take over the documents from your previous accounting firm if you are switching.
The first month is about organizing documents and configuring the process for your venue. From the second month, you work on a fixed schedule and receive a report every month.
The price depends on your legal form and the number of documents and employees. Below are starting rates for hospitality businesses. We prepare an exact quote after a free consultation and give it to you upfront, with no hidden costs.
For venues run as a sole proprietorship or civil partnership. The final price depends on the number of documents, employees and venues.
For companies that keep full accounting books. The final price depends on the number of documents, employees and venues.
During a free consultation, we will review your current settlements, your VAT rate setup and your readiness for KSeF 2027. After the call, you will receive a no-obligation quote.
Accounting services start at PLN 330 net per month for simplified bookkeeping with 10 documents a month. The final price depends on the number of documents, employees and venues. You can check the price in our accounting price calculator, and you also receive a quote after the consultation, before you sign a contract.
Yes, we handle all forms: KPiR, lump-sum tax, full accounting books and Estonian CIT. When choosing a form of taxation, we compare the options using your data, including the difference between the 3% lump-sum rate for food service and the 8.5% rate for alcohol sales.
Yes, we include tips in payroll and settle platform sales together with commissions. We help you set up a procedure for distributing card and cash tips that complies with the law and is transparent for your team.
Yes, we collect daily reports and sales data on a regular schedule, without manual re-entry. We work with popular hospitality systems. During onboarding, we also check the VAT rate setup in your cash register.
Usually within a few business days of signing the contract. We handle the formalities of transferring documents from your previous accounting firm, so you do not have to act as a go-between.
Yes, we handle legalization of stay and work in the same firm as HR and payroll. Legalization documents and contracts stay consistent, and employees can contact us in one of 8 languages.
Yes, we set up the invoicing process for business guests before January 1, 2027. From that date, you will no longer be able to issue invoices from a cash register, and simplified invoices will go through KSeF. We review how you issue invoices today and propose a solution that fits your cash register.
Yes, we account for accommodation, food service and stay packages together. We split package revenue, apply the correct VAT rates to accommodation and meals, and settle the local tourist tax if it applies in your municipality.
