# UAE F&B Chart of Accounts 2026
## IFRS for SMEs + USAR Dual-Tagged — 75 Categories

**Version:** 2026-05  
**Issued by:** EYP Ops  
**Currency:** AED (UAE Dirham)  
**Standards:** IFRS for SMEs (IASB), USAR (National Restaurant Association)

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## How to use this chart

Each category carries three tags:
- **ifrsFunction** — maps to IAS 1 P&L by function presentation
- **usarSection** — maps to USAR Prime Cost report structure
- **department** — optional; use for Prime Cost department drill-down

Import the `code` column as your expense category code in EYP Ops or QuickBooks Online (qbCode).

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## Categories

| code | name | nameTr | group | ifrsFunction | usarSection | department | qbCode |
|------|------|--------|-------|--------------|-------------|------------|--------|
| FOOD-DRY | Dry Goods & Pantry | Kuru Gıda ve Kiler | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50100 |
| FOOD-PROTEIN | Proteins (Meat/Poultry/Fish) | Protein (Et/Kümes/Balık) | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50110 |
| FOOD-DAIRY | Dairy & Eggs | Süt Ürünleri ve Yumurta | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50120 |
| FOOD-PRODUCE | Fresh Produce | Taze Ürünler | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50130 |
| FOOD-BAKERY | Bakery & Bread | Fırın Ürünleri | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50140 |
| FOOD-FROZEN | Frozen Foods | Dondurulmuş Gıda | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50150 |
| FOOD-SPICE | Spices & Condiments | Baharat ve Çeşni | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50160 |
| FOOD-OIL | Oils & Fats | Yağlar | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50170 |
| FOOD-SEMIFIN | Semi-Finished / Prep Items | Yarı Mamul / Hazır Malzeme | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50180 |
| FOOD-WASTAGE | Food Wastage & Spoilage | Yiyecek Firesi ve Bozulma | Food Cost | COST_OF_SALES | FOOD_COST | KITCHEN | 50190 |
| BEV-ALCOHOL | Alcoholic Beverages | Alkollü İçecekler | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50200 |
| BEV-WINE | Wine | Şarap | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50210 |
| BEV-SPIRITS | Spirits & Liquors | Distile İçecekler | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50220 |
| BEV-BEER | Beer & Cider | Bira ve Elma Şarabı | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50230 |
| BEV-NA | Non-Alcoholic Beverages | Alkolsüz İçecekler | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50240 |
| BEV-COFFEE | Coffee & Tea | Kahve ve Çay | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50250 |
| BEV-JUICE | Juices & Soft Drinks | Meyve Suyu ve Gazlı İçecek | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50260 |
| BEV-SHISHA | Shisha & Tobacco | Nargile ve Tütün | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50270 |
| BEV-WASTAGE | Beverage Wastage | İçecek Firesi | Beverage Cost | COST_OF_SALES | BEVERAGE_COST | BAR | 50280 |
| LAB-KIT-WAGE | Kitchen Wages & Salaries | Mutfak Maaş ve Ücret | Labor — Kitchen | COST_OF_SALES | LABOR | KITCHEN | 60100 |
| LAB-KIT-OT | Kitchen Overtime | Mutfak Fazla Mesai | Labor — Kitchen | COST_OF_SALES | LABOR | KITCHEN | 60110 |
| LAB-KIT-BENEFIT | Kitchen Benefits & Allowances | Mutfak Sosyal Haklar | Labor — Kitchen | COST_OF_SALES | LABOR | KITCHEN | 60120 |
| LAB-FOH-WAGE | FOH Wages & Salaries | FOH Maaş ve Ücret | Labor — FOH | SELLING_DISTRIBUTION | LABOR | FOH | 60200 |
| LAB-FOH-OT | FOH Overtime | FOH Fazla Mesai | Labor — FOH | SELLING_DISTRIBUTION | LABOR | FOH | 60210 |
| LAB-FOH-BENEFIT | FOH Benefits & Allowances | FOH Sosyal Haklar | Labor — FOH | SELLING_DISTRIBUTION | LABOR | FOH | 60220 |
| LAB-BAR-WAGE | Bar Wages & Salaries | Bar Maaş ve Ücret | Labor — Bar | COST_OF_SALES | LABOR | BAR | 60300 |
| LAB-BAR-OT | Bar Overtime | Bar Fazla Mesai | Labor — Bar | COST_OF_SALES | LABOR | BAR | 60310 |
| LAB-BAR-BENEFIT | Bar Benefits & Allowances | Bar Sosyal Haklar | Labor — Bar | COST_OF_SALES | LABOR | BAR | 60320 |
| LAB-MGMT-WAGE | Management Wages & Salaries | Yönetim Maaş ve Ücret | Labor — Management | GENERAL_ADMIN | LABOR | OFFICE | 60400 |
| LAB-MGMT-BENEFIT | Management Benefits | Yönetim Sosyal Haklar | Labor — Management | GENERAL_ADMIN | LABOR | OFFICE | 60410 |
| LAB-VISA | Visa & Residency Costs | Vize ve İkamet Maliyeti | Labor — HR | GENERAL_ADMIN | LABOR | OFFICE | 60420 |
| LAB-TRAINING | Staff Training | Personel Eğitimi | Labor — HR | GENERAL_ADMIN | LABOR | OFFICE | 60430 |
| LAB-STAFFMEAL | Staff Meals | Personel Yemeği | Labor — HR | COST_OF_SALES | LABOR | KITCHEN | 60440 |
| LAB-UNIFORM | Uniforms & Workwear | Üniforma ve İş Kıyafeti | Labor — HR | GENERAL_ADMIN | LABOR | FOH | 60450 |
| OPS-LINEN | Linen & Laundry | Çamaşır ve Kuru Temizleme | Controllable — Operating | SELLING_DISTRIBUTION | CONTROLLABLE | FOH | 70100 |
| OPS-GUEST-SUPP | Guest Supplies & Amenities | Misafir Malzemeleri | Controllable — Operating | SELLING_DISTRIBUTION | CONTROLLABLE | FOH | 70110 |
| OPS-KITCHEN-SUPP | Kitchen Supplies & Smallwares | Mutfak Malzemeleri | Controllable — Operating | COST_OF_SALES | CONTROLLABLE | KITCHEN | 70120 |
| OPS-CLEANING | Cleaning & Sanitation Supplies | Temizlik ve Sanitasyon | Controllable — Operating | COST_OF_SALES | CONTROLLABLE | KITCHEN | 70130 |
| OPS-PACKAGING | Packaging & Take-Away | Paket ve Paket Servis Malzemeleri | Controllable — Operating | SELLING_DISTRIBUTION | CONTROLLABLE | FOH | 70140 |
| OPS-DELIV | Delivery & Transport | Teslimat ve Nakliye | Controllable — Operating | SELLING_DISTRIBUTION | CONTROLLABLE | FOH | 70150 |
| OPS-PRINT | Printing & Stationery | Baskı ve Kırtasiye | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70160 |
| OPS-IT | IT & Software Subscriptions | BT ve Yazılım Abonelikleri | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70170 |
| OPS-COMM | Communications (Phone/Internet) | İletişim (Tel/İnternet) | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70180 |
| OPS-BANK | Bank Charges & Fees | Banka Ücretleri | Controllable — Admin | FINANCE_COSTS | CONTROLLABLE | OFFICE | 70190 |
| OPS-LICENSE | Licenses & Permits | Lisans ve İzinler | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70200 |
| OPS-LEGAL | Legal & Professional Fees | Hukuk ve Danışmanlık | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70210 |
| OPS-AUDIT | Audit & Accounting Fees | Denetim ve Muhasebe Ücretleri | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70220 |
| OPS-INSUR | Insurance | Sigorta | Controllable — Admin | GENERAL_ADMIN | CONTROLLABLE | OFFICE | 70230 |
| MKT-DIGITAL | Digital Marketing & Social Media | Dijital Pazarlama ve Sosyal Medya | Marketing | SELLING_DISTRIBUTION | CONTROLLABLE | OFFICE | 70300 |
| MKT-PLATFORM | Third-Party Platform Commissions | Üçüncü Taraf Platform Komisyonları | Marketing | SELLING_DISTRIBUTION | CONTROLLABLE | OFFICE | 70310 |
| MKT-PRINT | Print Marketing & Collateral | Basılı Pazarlama Materyalleri | Marketing | SELLING_DISTRIBUTION | CONTROLLABLE | OFFICE | 70320 |
| MKT-EVENT | Events & Promotions | Etkinlikler ve Promosyonlar | Marketing | SELLING_DISTRIBUTION | CONTROLLABLE | OFFICE | 70330 |
| MNT-EQUIP | Equipment Maintenance & Repair | Ekipman Bakım ve Onarım | Maintenance | GENERAL_ADMIN | CONTROLLABLE | KITCHEN | 70400 |
| MNT-FACILITY | Facility Maintenance | Tesis Bakımı | Maintenance | GENERAL_ADMIN | OCCUPANCY | OFFICE | 70410 |
| MNT-PEST | Pest Control | Haşere Kontrolü | Maintenance | COST_OF_SALES | CONTROLLABLE | KITCHEN | 70420 |
| OCC-RENT | Rent & Lease | Kira ve Kiralama | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80100 |
| OCC-SERVICE | Service Charges (Mall / Building) | Hizmet Bedeli (AVM / Bina) | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80110 |
| OCC-ELEC | Electricity | Elektrik | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80120 |
| OCC-WATER | Water & Sewerage | Su ve Kanalizasyon | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80130 |
| OCC-GAS | Gas & Fuel | Gaz ve Yakıt | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80140 |
| OCC-WASTE | Waste Disposal | Atık Bertarafı | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80150 |
| OCC-DEPR | Depreciation — FF&E | Amortisman — Demirbaş | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80160 |
| OCC-AMORT | Amortisation — Leasehold Improvements | İtfa — Kiralık Alan İyileştirme | Occupancy | GENERAL_ADMIN | OCCUPANCY | OFFICE | 80170 |
| FIN-INTEREST | Interest Expense | Faiz Gideri | Finance | FINANCE_COSTS | NON_OPERATING | OFFICE | 90100 |
| FIN-FOREX | Foreign Exchange Loss | Kur Farkı Gideri | Finance | FINANCE_COSTS | NON_OPERATING | OFFICE | 90110 |
| FIN-VAT-INPUT | Input VAT Recoverable (VAT201) | Geri Kazanılabilir Girdi KDV (VAT201) | UAE Tax | FINANCE_COSTS | NON_OPERATING | OFFICE | 90200 |
| FIN-VAT-OUTPUT | Output VAT Payable | Ödenecek Çıktı KDV | UAE Tax | FINANCE_COSTS | NON_OPERATING | OFFICE | 90210 |
| FIN-CT-PROV | Corporate Tax 2023+ Provision | Kurumlar Vergisi 2023+ Karşılığı | UAE Tax | TAX | NON_OPERATING | OFFICE | 90220 |
| FIN-EXCISE-SHISHA | Excise Duty — Shisha / Tobacco | Özel Tüketim Vergisi — Nargile | UAE Tax | TAX | NON_OPERATING | BAR | 90230 |
| FIN-EXCISE-SSB | Excise Duty — Sugar-Sweetened Beverages | Özel Tüketim Vergisi — Şekerli İçecek | UAE Tax | TAX | NON_OPERATING | BAR | 90240 |
| FIN-CUSTOMS | Customs Duty — Imported Goods | Gümrük Vergisi — İthal Mal | UAE Tax | COST_OF_SALES | NON_OPERATING | KITCHEN | 90250 |
| MISC-PENALTY | Fines & Penalties | Para Cezaları | Non-Operating | NON_OPERATING | NON_OPERATING | OFFICE | 90300 |
| MISC-DONATION | Donations & CSR | Bağışlar ve KSS | Non-Operating | NON_OPERATING | NON_OPERATING | OFFICE | 90310 |
| MISC-LOSS | Miscellaneous Losses | Çeşitli Kayıplar | Non-Operating | NON_OPERATING | NON_OPERATING | OFFICE | 90320 |

---

## USAR Prime Cost Summary Structure

```
Revenue
  Food Revenue
  Beverage Revenue
  Other Revenue
= Total Revenue

Cost of Sales
  Food Cost         [FOOD-* categories]
  Beverage Cost     [BEV-* categories]
= Total Cost of Sales

Prime Cost
  Kitchen Labor     [LAB-KIT-*]
  Bar Labor         [LAB-BAR-*]
  FOH Labor         [LAB-FOH-*]
  Staff Meals       [LAB-STAFFMEAL]
= Total Prime Cost

Controllable Expenses   [OPS-*, MKT-*, MNT-*]
Occupancy               [OCC-*]
Management Labor        [LAB-MGMT-*]
= EBITDA

Non-Operating           [FIN-*, MISC-*]
= Net Income before Tax
```

---

## IFRS for SMEs P&L by Function

```
Revenue
Cost of Sales         [ifrsFunction = COST_OF_SALES]
= Gross Profit

Selling & Distribution [ifrsFunction = SELLING_DISTRIBUTION]
General & Admin        [ifrsFunction = GENERAL_ADMIN]
= EBIT

Finance Costs          [ifrsFunction = FINANCE_COSTS]
= Profit before Tax

Tax                    [ifrsFunction = TAX]
= Net Profit
```

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## Notes

1. Department tag is optional. Use it when you need departmental P&L drill-down (e.g. Kitchen P&L vs Bar P&L).
2. `FOOD-WASTAGE` and `BEV-WASTAGE` are separate from operational waste (stock adjustments). Use these for expense-coded shrinkage that does not flow through the inventory ledger.
3. `LAB-STAFFMEAL` maps to `COST_OF_SALES / LABOR` because UAE F&B convention includes staff meals in Prime Cost.
4. `FIN-VAT-INPUT` is an asset/recoverable, not an expense — included here for completeness in the expense flow. Map to your VAT control account in practice.
5. QuickBooks Online codes (`qbCode`) are suggestions. Match to your existing QB account numbering scheme if different.

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*Download provided free by EYP Ops. For questions or custom chart-of-accounts consultancy, contact hello@eypops.com*

*Last updated: 2026-05-21*