Dark kitchens, or ghost kitchens, have emerged as a rapidly expanding model in the restaurant industry. These establishments, also known as ghost kitchens, operate exclusively online and prepare meals intended solely for delivery. However, running them requires compliance with specific legal and tax regulations. For restaurant professionals, understanding the regulations surrounding dark kitchens is essential for entering this business with confidence and avoiding any legal risks. Let’s take a closer look 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.
Legal framework for dark kitchens in France
Dark kitchens regulations
Anyone who wishes to do so may start operating a dark kitchen, provided they comply with the applicable legal regulations:
- Registration with the DDPP: You must register your business with the DDPP (Departmental Directorate for Population Protection) in your department. To do so, you have two options depending on your situation: fill out Cerfa Form No. 13984*06 regarding the handling of food products of animal origin (if you sell your products to end consumers) or obtain approval by submitting a sanitation control plan (if you sell your products to professionals).
- Mandatory Food Safety Training: At least one member of the team must have completed HACCP food safety training at an accredited training center. This person does not necessarily have to be the owner or manager of the dark kitchen; it can be any person working at the facility.
- Registration: The business must be registered with the Trade and Companies Register under the appropriate NAF code (usually 5610C, “Fast Food”).
Licenses and Operating 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.
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Operators' legal liability
Dark kitchen operators are legally responsible for the quality of the products they sell and for complying with health standards. Their facilities must comply with food safety regulations and undergo regular inspections. Operators must also ensure the traceability of ingredients and inform customers about allergens. These health requirements are intended to ensure that dark kitchens meet health standards.
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 consider which business structure is most appropriate: SAS, SARL, SASU, EURL, or EI. The choice of legal structure depends primarily on the nature of your project: Do you plan to start the business on your own? What level of liability are you willing to assume as the 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.
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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