How to take a gastronomy inventory

For restaurateurs, stocktaking is an indispensable tool for stock control, financial accounting and optimizing merchandise management. Especially new restaurateurs or businesses with growing success are faced with the question of why and how an inventory is carried out correctly. This blog post explains step by step the process of a restaurant inventory, its legal requirements and provides valuable tips for increasing efficiency.

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Why does an inventory have to be taken in the catering industry?

The purpose of a stocktake is to record all the assets of a restaurant in order to obtain an accurate inventory. It is not only a business necessity, but also a legal requirement.

Objectives of the inventory:

• Determining the actual stock of goods: All food, drinks and consumables must be recorded.
• Correct bookkeeping: The inventory data flows into the business management analysis (BWA) and is forwarded to the tax consultant.
• Avoidance of tax problems: An incorrect or incomplete inventory can lead to discrepancies with the tax office.
• Recognize shrinkage and theft: A regular inventory helps to identify losses due to breakage, theft or spoilage.
• Optimization of orders: By analyzing stock levels, it is easier to plan what needs to be reordered and in what quantity.

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Legal requirements for stocktaking in the catering industry

According to the German Commercial Code (HGB, § 240), every merchant is obliged to carry out an annual inventory. This results in the following requirements for catering businesses:

1. Annual inventory (mandatory): Once a year on the balance sheet date (usually December 31), all stocks must be counted and valued.
2. Key date inventory: This takes place on a specific day.
3. Perpetual inventory: This involves constantly maintaining stock levels, which is only practicable with a digital solution such as BarBrain or an inventory management system.
4. Obligation to document: The inventories recorded must be stored in a complete and traceable manner.
   

Failure to comply with these regulations can lead to problems with the tax authorities and jeopardize the tax recognition of stocks.

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The optimum procedure for a gastronomy inventory

Preparation of the inventory

• Set a date (ideally on the last day of the month or before the end of the year).
• Determine the person(s) responsible (senior employee or managing director).
• Define the recording method (Excel, cash register export, app such as BarBrain).
• Define storage areas: Kitchen, refrigeration, bar, storage room.

Structured inventory

Inventories should be carried out separately by area to avoid errors:

Important: The more precise the recording, the better the subsequent evaluation.

Recording of inventories

• Manual counting or digital support?
• Excel lists: Simple, but error-prone.
• Digital solutions such as BarBrain: Enable more accurate recording through weight measurement and automated price evaluation.
• Document the exact quantity per item (e.g. 37 bottles of Aperol, 8 bottles of red wine).
• Opened bottles must also be estimated: If there is no weighing function, you should use empirical values.

Valuation of inventories

• Check the purchase prices of items and compare them with current supplier invoices.
• Calculation of the total value of the inventories in order to use this for the business analysis.
• Identification of deviations between target and actual stock (theft, breakage, shrinkage).

Control and closure

• Check all recorded data for completeness.
• Create an inventory report and coordinate it with the tax consultant.
• Store inventory documentation securely.

How often should an inventory be carried out?

Depending on the size of the company and its requirements, stocktaking can take place at different intervals:

Conclusion

Correct and regular stocktaking is essential for the success of a catering business. It not only helps to manage stock transparently, but also prevents problems with the tax office and enables more precise cost control.

Modern digital tools such as BarBrain make recording much easier, as they not only automate counting, but also integrate purchase prices and consumption statistics. Whether monthly, quarterly or annually - a well-conducted inventory gives restaurateurs control over their merchandise management and ensures that everything runs smoothly in the restaurant.