Commission and VAT Policy

Last updated: July 2026

1. Purpose

This document sets out how commission is calculated on the ChefMaison platform, including the impact of VAT registration status, and outlines the applicable service fee structure. It is provided for informational purposes and does not constitute tax or legal advice.

2. General Principle

The commission rate applied to a chef's earnings is determined by two factors:
(a) the chef's country of registration; and (b) whether the chef holds a valid, EU-verifiable VAT number registered under a business entity.
Where a valid VAT number can be verified against official EU VAT registries, and the transaction qualifies as a cross-border business-to-business (B2B) supply within the European Union, ChefMaison applies the VAT reverse-charge mechanism. Under this mechanism, VAT is not added to the commission charged, and the chef is responsible for accounting for VAT under their own domestic tax obligations.
Where no valid VAT number is held, or where a VAT number cannot be verified, ChefMaison is required to account for VAT on the commission itself. Accordingly, a higher commission rate applies in such cases to reflect this additional tax liability.
ChefMaison is not a tax authority and does not provide individualized tax advice. Chefs remain solely responsible for compliance with their applicable tax obligations in their country of residence or registration.

3. Commission Rates

The following commission rates apply, depending on region and VAT verification status:

3.1 Netherlands

As ChefMaison is established in the Netherlands, transactions with chefs registered in the Netherlands do not constitute a cross-border supply. Accordingly, the VAT reverse-charge mechanism does not apply, and the standard commission rate applies irrespective of VAT registration status.

3.2 Italy

Chefs registered in Italy are subject to a reduced commission structure, applicable as of July 13, 2026.

3.3 United Kingdom

No VAT-related commission adjustment applies to chefs registered in the United Kingdom. A 0% rate applies irrespective of VAT registration status.

3.4 Outside the European Union

As the VAT reverse-charge mechanism is specific to intra-EU transactions, it does not apply to chefs registered outside the European Union. The standard commission rate applies irrespective of VAT registration status.

4. VAT Number Submission and Verification

Chefs may submit their VAT number via their profile in the ChefMaison application, under the VAT/Tax Status section. Submitted VAT numbers are verified against official EU VAT registries.
Where verification is successful, the applicable reduced commission rate will be applied on a prospective basis. Where verification is unsuccessful, the standard (higher) commission rate will continue to apply until such time as a valid VAT number is submitted and verified.
Where a chef provides supporting documentation of business status (e.g., business registration, website) but the associated VAT number cannot be verified, ChefMaison may, at its discretion, issue invoices reflecting the chef's business name. However, the reduced commission rate shall not apply unless and until the VAT number itself is successfully verified.

5. Invoicing

Commission and applicable VAT treatment will be displayed to the chef prior to confirmation of any order update, reflecting the amount to be reflected on the corresponding invoice.
Requests to reissue invoices for prior periods will be assessed on a case-by-case basis and are contingent upon the chef submitting a valid VAT number via the application.

6. Service Fee

In addition to commission, a service fee is charged to clients. This fee is not deducted from the chef's payout. Base rates are as follows, subject to adjustment (typically within a range of 0.5% to 1.5%) based on order-specific parameters:

7. Disclaimer

This document is provided for general informational purposes only and does not constitute tax, legal, or financial advice. ChefMaison makes no representations or warranties as to the completeness or applicability of this information to any individual chef's circumstances. Chefs are advised to consult a qualified tax professional or their local tax authority regarding their specific obligations.
For questions regarding this policy, chefs may contact ChefMaison through the in-app support channel.

Updated on: 15/07/2026