Company and tax registers
To run a restaurant you need a Business ID, which you get by filing a start-up notification with the Business Information System. You must register for the VAT register when turnover exceeds 20 000 € in a calendar year, but in practice a lunch restaurant's sales exceed the limit quickly, so many register right at the start.
VAT on lunch is 13,5 % from 1.1.2026, and the same rate applies to non-alcoholic drinks. If you sell alcoholic drinks, the general rate of 25,5 % applies to them. For example, from a 13,50 euro lunch, about 11,89 € remains as tax-free sales and about 1,61 € is value added tax.
Choose the company form and the necessary insurance policies before making any commitments. If you hire employees, also register in the employer register and find out the collective agreement for your sector. Free advice on setting up a business is available, for example, from your local business advisory service.
Notification of a food premises
The notification of a food premises under the Food Act is made to the municipality's food control no later than four weeks before starting operations or making a significant change. The municipal supervisory authority processes the notification and inspects the operations later.
Municipal planning guidelines cover space requirements such as handwashing points, cold storage, dishwashing and waste management. Ask the inspection authority for advice before signing the lease, as kitchen alterations can be expensive.
The notification states, among other things, the operator, the premises and the scale of operations, such as whether food is prepared on site or brought in ready-made. If you later change operations substantially, for example by starting catering deliveries or expanding the kitchen, a new notification is made within the same four-week deadline.
Staff hygiene competence
Everyone who handles unpackaged, easily perishable foodstuffs must hold a hygiene passport. According to the Finnish Food Authority, the passport must be obtained within three months of starting work, and the employer must ensure this. You get the passport by passing a test organised by a tester approved by the Finnish Food Authority.
Employees who handle unpackaged foods served unheated must also have a salmonella certificate when the employment begins. It is not required of a person who works only at the checkout, serves ready-made portions or washes dishes.
Self-monitoring, allergens and Oiva
Draw up a self-monitoring plan that describes, among other things, temperature monitoring, cleaning and how allergen information is made available to customers. For unpackaged food, all ingredients belonging to the 14 allergen groups must be disclosed. The information may be given orally only if its availability is notified in writing, for example on a sign at the lunch line.
After a supervisory visit you will receive an Oiva report, the latest version of which must be displayed at the entrance and on the website or an equivalent channel.
Also state on the menu or the serving line sign the name of the dish and the country of origin of the meat when the raw material is beef, pork, lamb, goat or poultry. Well-run self-monitoring shows up as an Oiva rating, which customers can check before their first visit.
Alcohol licence if you sell alcohol
Serving alcoholic drinks of over 2.8% by volume requires a serving licence granted by the Licensing and Supervision Authority, which is specific to the company and the premises. It is best to submit the application at least a month before opening through the allu.lvv.fi service. The licence holder must also draw up a self-monitoring plan for alcohol serving.
In 2026 the processing fee for a permanent alcohol serving licence applied for electronically is €1,230. In addition, an annual supervision fee is charged, ranging from €105 to €790 depending on annual alcohol purchases, but no supervision fee is charged for the first calendar year.
Show prices and make lunch benefits a payment method
Prices must be stated as total prices including tax in an easily noticeable place. For a lunch restaurant, in practice this means the lunch price at the start of the serving line, on the lunch menu and on the website. Also consider whether you accept lunch benefit cards and apps: a large share of working people pay for lunch with them, and thanks to the 75 % tax treatment the benefit is at most 14,00 € per working day in 2026.
When pricing, it is worth following competitors' lunch prices. In Helsinki, for example, the median lunch price in October 2026 was 13,50 € according to Lounasaika.fi. Calculate your own price from raw material, wage and rent costs, and remember that 13,5 % of the price including tax is value added tax.
Show up in Lunch Radar
When the restaurant is open, add the day's menu online so customers can find it. Lunch Radar compiles lunch places by location, so an up-to-date menu and price bring visibility among nearby workplaces.
Frequently asked questions
When must a food premises notification be made?
No later than four weeks before starting operations, to the food control of your local municipality.
Do all employees need a hygiene passport?
A passport (hygiene passport) is required if an employee handles unpackaged perishable foodstuffs. It must be obtained within three months of starting work.
How much does an alcohol serving licence cost in 2026?
Applied for electronically 1 230 €. In addition an annual supervision fee of 105–790 € is charged, but not for the first calendar year.
Calculate it yourself
- Lunch benefit calculator: how much does the lunch benefit cost you? · free
- Lunch benefit cost calculator for businesses · free
Ready-made tools
- Lunch restaurant margin and pricing calculator · Portion cost, margin %, pricing and daily sales tracking
- Shift schedule and hours calculator · Shifts for 15 employees, overnight hours, weekly limit warning and payroll cost
Sources
- City of Jyväskylä: Food premises design guidelines 2024
- Finnish Food Authority: Starting restaurant operations, staff (2025)
- Finnish Food Authority: Unpackaged foodstuffs
- Finnish Food Authority: Displaying the Oiva report
- Licensing and Supervisory Agency: Alcohol serving licence
- Finnish Tax Administration: VAT rates
- Finnish Tax Administration: VAT registration and minor business activity
- KKV: Stating the price of goods and services
- Lounasaika.fi: Lunch price in Helsinki
- City of Helsinki: Food information at serving places
The article is general information and does not replace the guidance of an authority, a lawyer or an adviser. Check up-to-date information from the sources.