Dark kitchens, or ghost kitchens, have established themselves as a fast-growing catering model. Operating exclusively online, these establishments without a reception room prepare meals for delivery only. However, their operation requires compliance with a specific legal and tax framework. For catering professionals, knowing the regulations surrounding dark kitchens is essential if you are to launch your business with confidence and avoid any legal risks. We take a look at the situation together.
Legal definition of dark kitchens
Definition of dark kitchens
A dark kitchen, also known as a virtual restaurant or ghost kitchen, is a catering establishment without a room to accommodate customers. It operates exclusively online, preparing meals for delivery via specialized platforms such as Deliveroo or Uber Eats. The dark kitchens concept allows restaurateurs to focus on culinary production without the constraints of running a restaurant.
What does the law say about dark kitchens?
Legally, dark kitchens are subject to the same rules as conventional restaurants. French law requires these structures to comply with health standards, food hygiene training obligations and declarations to the relevant authorities. In addition, they must obtain a specific license if they wish to sell alcoholic beverages on a takeaway basis.
The difference between dark kitchens and other restaurants
The main difference between a dark kitchen and a traditional restaurant is theabsence of a dining area for customers. While traditional restaurants offer on-site service, dark kitchens operate solely online, focusing on meal preparation and delivery. However, in legal and regulatory terms, the obligations remain exactly the same, particularly in terms of hygiene and food safety.
👉 Find out more: Opening a dark kitchen in 2024: the complete guide
Legal framework for dark kitchens in France
Dark kitchens regulations
Anyone wishing to run a dark kitchen can do so, as long as they comply with current legal regulations:
- Identification with the DDPP: Your activity must be declared to your local DDPP (Direction départementale de la protection des populations). To do this, you can choose between two options depending on the situation: fill in a Cerfa n°13984*06 form relating to the handling of foodstuffs of animal origin (if you sell your preparations to end consumers) or obtain approval by submitting a sanitary control plan (if you sell your preparations to professionals).
- Mandatory health training: At least one member of the team must have completed HACCP food hygiene training at an accredited center. This person does not have to be the manager or the person in charge of the dark kitchen: it can be anyone working in the establishment.
- Registration: The business must be registered with the Registre du Commerce et des Sociétés under the appropriate NAF code (usually 5610C "Fast food").
Licenses and permits
If the dark kitchen plans to offer alcoholic beverages, it is necessary toobtain a suitabletakeaway license. Licenses are issued by local authorities (usually the town hall or prefecture). To obtain a license, certain conditions must be met, including training requirements and compliance with sales opening hours.
Operators' legal liability
Operators of dark kitchens are legally responsible for the quality of the products they sell and for compliance with health standards. Premises must comply with food safety regulations and be subject to regular inspections. Operators must also ensure the traceability of ingredients and inform customers about allergens. These sanitary obligations are designed to guarantee the health standards of dark kitchens.
And what happens in the event of a dispute?
In the event of a dispute, such as food poisoning, several parties may be involved: the dark kitchen operator, partner delivery platforms, and sometimes even product suppliers. Each player in the chain is responsible for compliance with its own standards.
Tax and administrative obligations
Legal status and tax declaration
The founders of dark kitchens need to decide on the most appropriate corporate form: SAS, SARL, SASU, EURL or EI. The choice of status depends essentially on the nature of your project: are you going it alone? What level of responsibility are you prepared to assume as operator?
Do you plan to add new associates in the future? What are your long-term development objectives? This choice will influence the company's tax regime and reporting obligations.
Taxes: which tax system?
Depending on their legal status, dark kitchens are subject to various taxes, such as corporate income tax, VAT and social security contributions. For the record, operators are required to keep rigorous accounts and declare their sales and profits. It is advisable to call on the services of a chartered accountant to optimize the company's tax management and ensure compliance with legal obligations.
👉 Going further: 10 key tips to boost dark kitchen profitability
Penalties and fines for non-compliance
In the event of failure to comply with legal obligations, dark kitchens operators can be held legally responsible and face sanctions ranging fromfines to administrative closure of the establishment.
These sanctions are designed to ensure consumer safety, and to make restaurateurs more responsible for complying with current legislation. It is therefore crucial to ensure that all regulations are scrupulously respected.
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