[{"data":1,"prerenderedAt":210},["ShallowReactive",2],{"guides-en-GB-vat-on-coffee":3},{"kind":4,"guide":5,"categorySlugs":202},"guide",{"key":6,"slug":6,"slugs":7,"category":14,"order":15,"schema":16,"title":17,"seoTitle":18,"description":19,"excerpt":20,"keywords":21,"published":29,"updated":29,"readingMinutes":30,"cover":31,"related":34,"body":60,"faq":115,"products":125,"sources":134,"paths":146,"slugMap":147,"categorySlug":14},"vat-on-coffee",{"de-DE":8,"fr-FR":9,"es-ES":10,"es-419":10,"pt-BR":11,"pt-PT":11,"it-IT":12,"nl-NL":13},"mehrwertsteuer-auf-kaffee-in-grossbritannien","tva-sur-le-cafe-au-royaume-uni","iva-del-cafe-en-el-reino-unido","iva-do-cafe-no-reino-unido","iva-sul-caffe-nel-regno-unito","btw-op-koffie-in-het-vk","compliance",62,"Article","VAT on coffee: beans, drinks, equipment and gift packs","VAT on Coffee in the UK: Beans vs Drinks","UK VAT for roasters: why coffee beans and ground coffee are zero-rated, hot drinks and catering at the standard rate, equipment and registration.","Coffee beans are zero-rated in the UK; the same coffee served as a hot drink is standard-rated. Where the line falls for roasters, cafes, gift packs and equipment, and what it means for registration.",{"primary":22,"secondary":23,"intent":28},"vat on coffee uk",[24,25,26,27],"is coffee zero rated","vat on coffee beans","vat on takeaway coffee","coffee roaster vat registration","informational","2026-10-09",7,{"figure":32,"kicker":33},"0% \u002F 20%","VAT",[35,44,52],{"key":36,"slug":36,"category":37,"title":38,"excerpt":39,"readingMinutes":40,"updated":29,"cover":41},"business-structure-for-a-roastery","starting","Sole trader, partnership or limited company for a roastery?","The structure decides who is liable when something goes wrong, how profits are taxed and how easy it is to bring in a partner or sell. A plain comparison for roastery founders.",6,{"figure":42,"kicker":43},"Ltd?","Structure",{"key":45,"slug":45,"category":46,"title":47,"excerpt":48,"readingMinutes":30,"updated":29,"cover":49},"roastery-cash-flow","running","Cash flow in a roastery: green coffee, credit terms and growth","You pay for green coffee weeks or months before a cafe pays you for the roasted result. Here is where the cash goes, the forecast that shows it early, and the levers that bring it back.",{"figure":50,"kicker":51},"13 weeks","Cash flow",{"key":53,"slug":53,"category":54,"title":55,"excerpt":56,"readingMinutes":40,"updated":29,"cover":57},"selling-coffee-at-markets-and-events","selling","Selling coffee at markets and events","Markets put your coffee in front of people who will taste it, buy a bag and subscribe. They also need permissions, a hygiene set-up and a realistic view of the takings.",{"figure":58,"kicker":59},"Stall","Markets",[61,63,65,95,97,99,101,103,105,107],{"p":62},"Most food is zero-rated for VAT in the UK, with exceptions listed by law, and some items that 'override' the exceptions and return to zero. HMRC's VAT Notice 701\u002F14 explains the rules. Coffee sits on the zero-rated side, while catering and hot food and drink are standard-rated.",{"h2":64},"The main lines for a roastery",{"table":66},{"head":67,"rows":71},[68,69,70],"Supply","Usual VAT rate","Why",[72,76,79,82,86,89,92],[73,74,75],"Roasted coffee beans and ground coffee","Zero","Coffee and its preparations override the beverages exception and are zero-rated food",[77,74,78],"Green coffee","As above",[80,74,81],"Coffee sold to cafes (wholesale)","The same goods; the buyer's use does not change it",[83,84,85],"Hot coffee drinks to take away","Standard","Hot food and drink is standard-rated",[87,84,88],"Drinks or food consumed on your premises","Supplies in the course of catering are standard-rated",[90,84,91],"Grinders, brewers, mugs, merchandise","Not food",[93,84,94],"Training courses and equipment servicing","Services, not food",{"p":96},"Cold drinks, coffee-based ready-to-drink products and mixed gift packs (coffee with a mug or brewer) have their own rules. HMRC's notice covers mixed and multiple supplies and promotional items; check it, or ask an adviser, for any product that combines coffee with something else.",{"h2":98},"Registration",{"p":100},"You must register for VAT when your taxable turnover in the last 12 months goes over the registration threshold, or you expect it to in the next 30 days alone. The threshold is £90,000 from 1 April 2024. Taxable turnover includes zero-rated sales, so a roastery selling only zero-rated coffee still counts its sales towards the threshold. HMRC can allow a business that makes mainly zero-rated supplies to apply for an exception from registration; ask whether it suits you.",{"h2":102},"Why registering can help a roastery",{"p":104},"A business that sells mostly zero-rated coffee charges no VAT on those sales but can reclaim VAT on its costs: the roaster, packaging, equipment, fuel and services. That often means regular VAT repayments. Weigh this against the admin, and against any standard-rated sales such as drinks and merchandise.",{"h2":106},"Practical points",{"checklist":108,"title":114},[109,110,111,112,113],"Set the right VAT rate on every product in your shop and invoicing system","Show VAT-inclusive prices to consumers if you are registered","Separate zero-rated and standard-rated lines on mixed invoices","Keep digital records and file under Making Tax Digital once registered","Check the treatment of any new product type with Notice 701\u002F14 before launch","VAT housekeeping",[116,119,122],{"q":117,"a":118},"Is coffee zero-rated for VAT in the UK?","Coffee beans, ground coffee and green coffee are zero-rated as food. Hot coffee drinks and coffee consumed on premises are standard-rated.",{"q":120,"a":121},"Do coffee roasters have to register for VAT?","Only when taxable turnover passes the threshold (£90,000 from 1 April 2024). Zero-rated sales count towards it. Many roasters register voluntarily to reclaim VAT on costs.",{"q":123,"a":124},"Is VAT charged on coffee sold to cafes?","Wholesale roasted coffee is zero-rated. The cafe then charges VAT on the drinks it serves.",[126,130],{"target":127,"label":128,"note":129},"page:sales","VAT rates per product","Zero and standard-rated lines handled correctly on every invoice.",{"target":131,"label":132,"note":133},"page:storefront","VAT-inclusive shop prices","Consumer prices shown with the right rate.",[135,139,142],{"name":136,"title":137,"url":138},"HMRC","Food products and VAT (VAT Notice 701\u002F14)","https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Ffood-products-and-vat-notice-70114",{"name":136,"title":140,"url":141},"Catering, takeaway food and VAT (VAT Notice 709\u002F1)","https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fcatering-takeaway-food-and-vat-notice-7091",{"name":143,"title":144,"url":145},"GOV.UK","VAT registration","https:\u002F\u002Fwww.gov.uk\u002Fvat-registration",{"en-US":6,"en-GB":6,"de-DE":8,"es-ES":10,"es-419":10,"fr-FR":9,"it-IT":12,"ja-JP":6,"pt-BR":11,"nl-NL":13,"el-GR":6,"fi-FI":6,"et-EE":6,"lv-LV":6,"lt-LT":6,"sk-SK":6,"sl-SI":6,"pt-PT":11},{"how-to-start-a-coffee-roasting-business":148,"coffee-roastery-business-plan":149,"coffee-roastery-startup-costs":150,"roastery-premises-and-planning-permission":151,"register-a-food-business-as-a-coffee-roaster":152,"haccp-plan-for-coffee-roasters":153,"insurance-for-coffee-roasters":154,"business-structure-for-a-roastery":36,"how-to-price-wholesale-coffee":155,"retail-coffee-pricing":156,"gross-margin-per-kg":157,"roastery-cash-flow":45,"staffing-a-roastery":158,"roastery-production-planning":159,"batch-scheduling-for-roasters":160,"roast-loss-and-shrinkage":161,"roastery-stock-control":162,"choosing-a-coffee-roaster":163,"gas-vs-electric-coffee-roasters":164,"new-vs-used-coffee-roaster":165,"buying-a-used-coffee-roaster-checklist":166,"importing-a-coffee-roaster":167,"afterburners-and-roaster-emissions":168,"roastery-extraction-and-ventilation":169,"commercial-coffee-grinders-for-roasteries":170,"coffee-packing-lines-and-heat-sealers":171,"coffee-roaster-maintenance-schedule":172,"leasing-vs-buying-roastery-equipment":173,"how-to-buy-green-coffee":174,"green-coffee-importers-vs-direct-trade":175,"importing-green-coffee-into-the-uk":176,"green-coffee-contracts-and-incoterms":177,"green-coffee-samples-and-sample-roasting":178,"grading-and-cupping-green-coffee":179,"green-coffee-moisture-and-density":180,"storing-green-coffee":181,"green-coffee-landed-cost":182,"selling-wholesale-coffee-to-cafes":183,"cafe-wholesale-account-terms":184,"coffee-subscription-business":185,"selling-coffee-online":186,"selling-coffee-at-markets-and-events":53,"private-label-coffee":187,"b2b-coffee-pricing-tiers":188,"coffee-labelling-uk":189,"allergens-for-coffee-roasters":190,"vat-on-coffee":6,"coffee-traceability":191,"food-safety-records-for-roasters":192,"roast-profiling-for-consistency":193,"coffee-roastery-qc-programme":194,"production-cupping-protocol":195,"development-time-and-roast-logging":196,"coffee-roasting-software-buyers-guide":197,"when-to-buy-a-second-roaster":198,"contract-roasting":199,"hiring-a-head-roaster":200,"multi-site-roastery":201},"how-to-start-a-coffee-roasting-business","coffee-roastery-business-plan","coffee-roastery-startup-costs","roastery-premises-and-planning-permission","register-a-food-business-as-a-coffee-roaster","haccp-plan-for-coffee-roasters","insurance-for-coffee-roasters","how-to-price-wholesale-coffee","retail-coffee-pricing","gross-margin-per-kg","staffing-a-roastery","roastery-production-planning","batch-scheduling-for-roasters","roast-loss-and-shrinkage","roastery-stock-control","choosing-a-coffee-roaster","gas-vs-electric-coffee-roasters","new-vs-used-coffee-roaster","buying-a-used-coffee-roaster-checklist","importing-a-coffee-roaster","afterburners-and-roaster-emissions","roastery-extraction-and-ventilation","commercial-coffee-grinders-for-roasteries","coffee-packing-lines-and-heat-sealers","coffee-roaster-maintenance-schedule","leasing-vs-buying-roastery-equipment","how-to-buy-green-coffee","green-coffee-importers-vs-direct-trade","importing-green-coffee-into-the-uk","green-coffee-contracts-and-incoterms","green-coffee-samples-and-sample-roasting","grading-and-cupping-green-coffee","green-coffee-moisture-and-density","storing-green-coffee","green-coffee-landed-cost","selling-wholesale-coffee-to-cafes","cafe-wholesale-account-terms","coffee-subscription-business","selling-coffee-online","private-label-coffee","b2b-coffee-pricing-tiers","coffee-labelling-uk","allergens-for-coffee-roasters","coffee-traceability","food-safety-records-for-roasters","roast-profiling-for-consistency","coffee-roastery-qc-programme","production-cupping-protocol","development-time-and-roast-logging","coffee-roasting-software-buyers-guide","when-to-buy-a-second-roaster","contract-roasting","hiring-a-head-roaster","multi-site-roastery",{"starting":203,"running":204,"equipment":205,"green-coffee":206,"selling":207,"compliance":14,"quality":208,"scaling":209},"starting-a-roastery","running-a-roastery","roasting-equipment","green-coffee-buying","selling-coffee","roasting-quality","scaling-a-roastery",1791626954261]