FOR YOUR BUSINESS · RESTAURANTS & FOOD

Feeding people is regulated. Here is the whole list.

Whether it is a restaurant, a takeaway, a food truck or a catering kitchen, the same handful of approvals applies. Most food businesses that get caught out simply opened before the paperwork was ready. This page puts the list in order so you can open right.

2 approvalscertificate of acceptability plus a business licence, before trading
Monthshow long a provincial liquor licence takes, not weeks
R1 milliontaxable turnover in twelve months before VAT is compulsory
1st employeeUIF is compulsory from your first waiter, even part time

Before you trade: the two municipal approvals

If you plan to put tables on a pavement, play live music or install gas, each of those has its own municipal approval too. Cheaper to ask upfront than to retrofit.

The liquor licence: start months early

Liquor licences are provincial, not municipal, and they take months. The process involves advertising the application, a window for objections, inspections and a board decision, and provincial boards carry backlogs. If alcohol is part of the concept, start the application as early as possible and be careful of signing a lease or planning an opening date that depends on the licence arriving quickly. Trading without one is a criminal offence, so the timing genuinely matters to the business plan.

Health inspections: what inspectors actually look at

Environmental health practitioners can inspect at any reasonable time, and repeat visits are normal. The consistent themes: temperature control on fridges and hot holding, separation of raw and cooked food, pest control, staff hygiene and hand washing facilities, and clean water. Keep your certificate of acceptability displayed and your cleaning routines written down. Inspectors close premises for serious risks, but far more often they issue a notice with time to fix; a kitchen with working systems has little to fear from a visit.

Kitchen and floor staff: the employer duties

SARS: income tax first, VAT later

The business pays income tax on its profit from the start, and once you employ staff you register as an employer for PAYE and UIF. VAT only becomes compulsory when taxable turnover passes R1 million in a twelve month period; before that, voluntary registration is a choice that mainly makes sense if your input VAT is high. Keep clean daily takings records from day one; a food business that can show its numbers survives both a SARS query and a bank loan application.

Frequently asked questions

What is a certificate of acceptability and do I need one?

It is the municipal health certificate every premises that handles or prepares food must have before trading, issued by the environmental health department after an inspection. In most metros the certificate itself is issued at no charge, but that varies, and the inspection standards are the same either way. Apply before you open, not after.

Do I need a business licence to sell food?

Yes. Selling or supplying meals and perishable food is a licensed activity under the Businesses Act, so alongside the health certificate you need a business licence from the municipality. It is the same office in many municipalities, so ask for both when you start.

How long does a liquor licence take?

Months, not weeks. Liquor licences are provincial, involve advertising, objections and inspections, and boards work through backlogs. If alcohol is part of your plan, start the application as early as you can and do not sign a lease that depends on a licence arriving quickly.

When does a restaurant need to register for VAT?

VAT registration becomes compulsory when taxable turnover passes R1 million in a twelve month period. Before that you can register voluntarily, which mainly helps if your suppliers charge you a lot of VAT. Income tax and, once you employ staff, PAYE and UIF apply well before VAT does.

Kitchen staff and no COIDA yet?

We register your business with the Compensation Fund for you, at a fixed price, so a burn or a cut is the Fund's bill and not yours.

COIDA registration

Keep exploring

Certificate and licence fees and processes vary by municipality and province; confirm the specifics with your local offices.