On this page
Before you start: concept, numbers and location
- Concept. Dine-in, takeaway, delivery-only (cloud kitchen) or a mix. This decides your space, staff and systems.
- Numbers. Write down start-up costs (rent deposit, fit-out, kitchen equipment, first stock, licences) and monthly costs (rent, salaries, utilities, ingredients, delivery fees). Keep three months of running costs in reserve.
- Location. Check footfall at the hours you will open, parking, delivery reach, and whether the building is allowed to be used as a restaurant or hot food takeaway.
- Menu size. A short menu is faster to cook, easier to cost, and wastes less. You can always add dishes later.
Pakistan: registrations and licences
- Business and NTN. Register with FBR on IRIS (opens in a new tab) for your NTN. If you set up a company, register it with the SECP first.
- Sales tax on services. Restaurants pay sales tax on services to their province: PRA (Punjab), SRB (Sindh), KPRA (Khyber Pakhtunkhwa) or BRA (Balochistan). Islamabad falls under FBR. Register before you open.
- POS reporting. FBR's FAQs say restaurants must integrate their POS, and provincial authorities may have their own systems. Read our FBR POS integration guide.
- Food licence. Apply to your provincial food authority (for example the Punjab Food Authority). Expect an inspection of the kitchen, storage and cleanliness.
- Staff health. Food authorities usually expect food handlers to have medical certificates and basic hygiene training. Keep the records at the restaurant.
- Local permits. Ask your municipal corporation or cantonment board about trade licences, signboards and outdoor seating.
- Fire safety. Extinguishers, a clear exit and safe gas lines in the kitchen. Some areas inspect before opening.
- Staff registration. Ask your adviser about registering employees with EOBI and provincial social security.
UK: registrations and licences
- Register your food business with your local council at least 28 days before you start trading (gov.uk (opens in a new tab)). If you trade from premises in more than one council area, register with each. The council will inspect you and give you a food hygiene rating.
- Food safety management. You need a written food safety system based on HACCP principles. Many small businesses use the Food Standards Agency's Safer Food, Better Business pack. Staff who handle food need hygiene training.
- Allergens. You must be able to tell customers about the 14 major allergens in every dish, and prepacked-for-direct-sale food needs a full ingredients label with allergens highlighted (allergen guidance (opens in a new tab)).
- Licences. Selling alcohol needs a premises licence and a designated premises supervisor with a personal licence. Selling hot food or drink between 11pm and 5am needs a late night refreshment licence (alcohol licensing (opens in a new tab)).
- Planning. Check with the council that your premises can be used as a restaurant or hot food takeaway, and ask about extraction and signage.
- HMRC. Register as a sole trader or set up a company. Register for VAT once taxable turnover goes over £90,000 in 12 months, or is expected to within the next 30 days (VAT registration (opens in a new tab)). Hot food and most takeaway food is standard-rated, so plan your prices with VAT in mind.
- Employing staff. Right-to-work checks, PAYE payroll, a workplace pension, and employers' liability insurance.
- Business rates and waste. Contact the council about business rates, and arrange a licensed commercial waste collection.
Systems: POS, kitchen and delivery
- POS that handles your service style, modifiers and deals, works offline and gives a Z-report per register. Our restaurant POS checklist has 12 points to test.
- Kitchen tickets on a screen per station, or kitchen printers.
- Receipt printer, cash drawer and card terminal.
- Online orders: your own order link for Instagram, Facebook and WhatsApp, and delivery apps if you use them.
- Recipes and stock set up from day one, so you know your food cost in week one, not month three. See our stock counting guide.
- Accounts: a separate business bank account and a simple way to record expenses.
Staff, training and a soft opening
- Hire your head cook first and build the menu with them.
- Write down recipes with exact quantities and a photo of the finished plate.
- Train everyone on the POS before opening day, including voids and refunds.
- Give each person their own POS login and role.
- Run a soft opening: two or three days for friends, family and neighbours, with a smaller menu. Fix what breaks before the public opening.
A 12-week countdown
| When | What to do |
|---|---|
| 12 weeks before | Sign the premises, register the business, start licence and planning applications |
| 10 weeks | Fit-out and kitchen equipment ordered; food safety system written |
| 8 weeks | Menu and recipes tested and costed; suppliers chosen |
| 6 weeks | UK: register the food business with the council (at least 28 days before). PK: food authority and tax registrations done |
| 4 weeks | POS, printers and kitchen screens set up; menu loaded; staff hired |
| 2 weeks | Staff training; online order page and social accounts live; first stock ordered |
| 1 week | Soft opening; fix problems; final cleaning and checks |
| Opening day | Count opening stock, open the register, and enjoy it |
Setting up your systems with Tajir Point
Tajir Point covers the systems part of this list in one place: a counter POS, tables and a waiter app, kitchen screens or printed tickets, your own online order page, an order board, a rider app, recipes and kitchen stock, and day-end reports. It runs on web, Windows and Android and keeps selling offline.
The Light plan is free for 3 months with no card, so you can set everything up before you open. See the restaurant POS, the cloud kitchen set-up, or ask for a call back and we will help you plan it.
Questions people ask
How early must I register a food business in the UK?
At least 28 days before you start trading, with your local council. Registration is done through gov.uk.
Do I need a licence to sell takeaway food late at night in the UK?
Yes. Selling hot food or drink to the public between 11pm and 5am needs a late night refreshment licence from the council, as part of a premises licence.
When does a UK restaurant have to register for VAT?
When taxable turnover goes over £90,000 in the last 12 months, or you expect it to within the next 30 days.
Which tax authority does a restaurant in Pakistan deal with?
Usually FBR for income tax and the provincial authority for sales tax on services (PRA, SRB, KPRA or BRA). In Islamabad, FBR. Confirm with a local tax adviser.
Does a restaurant in Pakistan need to integrate its POS with FBR?
FBR's POS FAQs say all restaurants, snack bars and cafes must integrate their POS. Read our FBR POS integration guide for details and sources.
What food cost percentage should I aim for?
It depends on your concept and prices. Pick a target food cost for your concept, cost every dish from its recipe and check it monthly.
Sources
Official pages, checked on 2 November 2026. Rules change: always confirm the current rules with the authority or a tax adviser. This guide is general information, not legal or tax advice.
- GOV.UK: Register a food business (opens in a new tab)
- GOV.UK: Register for VAT (opens in a new tab)
- GOV.UK: Alcohol licensing (incl. late night refreshment) (opens in a new tab)
- GOV.UK / Food Standards Agency: Allergen guidance for food businesses (opens in a new tab)
- FBR: IRIS: NTN and tax registration (opens in a new tab)