HOTREC | Reduce Food Waste

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Key tips!
• Agree with your partner on a template document to be filled in for each donation;
• The template shall detail what is donated (e.g. type of food, quantities, when applicable ‘use by’
or ‘best before’ date, potential allergens etc.);
• Mention that the partner takes over the liability when receiving the donation;
• Keep a signed copy for both you and your partner;
Additional information: how to proceed!
Various national food safety authorities have issued additional guidance documents in relation to
food donations. These guidelines often clarify the legal aspects of donations and often provide
practical recommendations. Moreover, national hospitality associations may also have their own
guidance document. For any further information, please contact either directly your competent
national authority, your national hospitality association and/or FEBA local representative.
Further information on donations is also available:
• On the food waste library hosted by the European Commission:
• On the website of the FUSIONS (Food Use for Social Innovation by Optimising Waste
Prevention Strategies) project:
8. Tax benefits
Donations sometimes entail tax benefits. In some countries, donations are VAT exempt, while in others, VAT is
to be paid, based on the actual value of the surplus food (which can be as close to zero). Corporate tax benefits
are also available in some countries. Think about it!
9. Engage with your customers
Your actions are likely to be much appreciated by your own customers and providers. Ask your donation partner
for feedback on your donations and use the information to promote your actions towards your customers. This
can be part of an overall exercise to sensitise clients on the need to reduce food waste and to encourage them
to behave responsibly, therefore contributing to your overall reduction of food waste in your own establishment.
10. Quality assurance
Both the catering organisation and the partner organisation must have a good food safety programme including
cold and/or hot chain, defined Good Hygiene Practices, traceability, food safety training, etc.
At all times, food surpluses donated to charity shall meet the same safety requirements as food served to
regular customers.
These recommendations must serve as reference to the hospitality establishment and to the receiving charities/
food bank. They might be reviewed regularly in the light of experience and legislation’s evolution.
1. See for instance the Framework for Effective Redistribution Partnerships from the Waste and resources
Action Programme (WRAP) :
Some organisations already have templates available for use1. If need be, consult your national hospitality
association for advice.
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