If I run multiple delivery apps at once, how do I manage settlement so nothing gets missed?
You need to check and consolidate each platform's settlement statement every month — checking only one platform's settlement can cause sales from the others to go missing. Monthly shared kitchen fees and brokerage fees across multiple delivery apps should be fully deducted at the time they're incurred, and supplies like packaging containers, plastic bags, and ice packs should also be fully expensed at the time of purchase. Cooking assistant staff are subject to withholding tax filing regardless of hours worked.
The Most Confusing Part — Shared Kitchen Fees and Business Registration Without a Storefront
You should sort out the tax issues unique to a delivery-only, no-storefront structure in advance
Shared kitchen fees are expensed just like rent
Shared kitchen (ghost kitchen) fees are recognized as a necessary expense just like rent. Keep your usage contract and monthly usage-fee tax invoice, and you can also claim the VAT input tax credit.
You can register a business at a shared kitchen address even without a storefront
Even if you're delivery-only with no dine-in space, you can register a business at that address based on your contract with the shared kitchen operator. Just confirm in advance that the operator provides the documents needed for registration (such as a lease agreement).
Income Structure of Delivery-Only & Shared Kitchen Businesses
Key Expense Items
Must-Read for Delivery-Only & Shared Kitchen Owners
Split Your Shared Kitchen Costs & Packaging by Type to Save on Taxes
From shared kitchen usage fees to multi-delivery-app settlement, categorizing each item correctly cuts unnecessary tax
Long-Term Fixed Assets — Self-Brought Equipment
Cooking equipment: portable induction cooktops, small cooking tools (personal equipment not provided by the shared kitchen)
Storage equipment: personal refrigerated/frozen storage
If a single transaction exceeds 1 million KRW, it's classified as a depreciable asset and must be expensed over its useful life.
Packaging & Supplies — Immediately Deductible
Packaging containers, plastic bags, ice packs, and ingredients are fully expensed at the time of purchase. With no storefront, delivery packaging spending makes up an especially large share of your costs.
Personnel Service Costs — Cooking Assistants
Cooking assistant staff require withholding tax filing (by the 10th of the following month) and a payment statement submission, regardless of hours worked.
Shared Kitchen Fees & Delivery App Settlement
Monthly shared kitchen fees and brokerage fees across multiple delivery apps are recurring monthly expenses that are fully deducted at the time they're incurred, and you should consolidate and manage every platform's settlement statement.
| Category | Examples | Tax Treatment |
|---|---|---|
| Long-term fixed assets | Portable induction cooktops, personal cooking/storage equipment | Depreciate if over 1 million KRW |
| Packaging & supplies | Packaging containers, plastic bags, ice packs | Fully deductible at purchase |
| Personnel services | Cooking assistant staff | Withholding tax filing, payment statement submission |
| Shared kitchen & delivery app settlement | Shared kitchen fees, multi-app fees | Immediately deductible |