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Legal basics · European Union 2026

Selling homemade cakes and pastries legally in the EU

Thinking of turning your baking into a small business? Across the European Union, the same core food rules apply: register as a food business, work hygienically using HACCP-based procedures, and give customers the right information, especially about the 14 allergens. Business registration, tax, professional qualifications and home-kitchen rules are national, so this guide explains the shared EU basics, shows where countries differ, and points you to the right authority. It includes comparison tables, a timeline and the EU VAT thresholds that apply since 2025. It is a practical overview, not legal advice.

Prepared by: BAM Academy editorial team Last checked: 12 min read

Tall cake with a gold drip and sugar flowers on top
From hobby to business: every cake you sell has to come from a registered food business and carry allergen information.

In short

You can sell homemade cakes anywhere in the EU, but only as a registered food business. Regulation (EC) No 852/2004 requires every food business establishment, including a home kitchen used for regular sales, to be registered with the competent authority, to meet hygiene rules and to use HACCP-based procedures. Regulation (EU) No 1169/2011 makes allergen information mandatory for every cake, wrapped or not. Whether your kitchen qualifies, which qualification you need and how you are taxed is decided nationally.

  • There is no EU-wide cottage-food exemption: regular, organised sales make you a food business operator.
  • Registration with your food authority (Article 6 of Regulation 852/2004) comes before your first sale.
  • A home kitchen can be a food business premises under EU law (Annex II, Chapter III), but national and local authorities decide in practice.
  • Allergen information is mandatory for unwrapped cakes too; for distance sales it must be available before the purchase.
  • Since 2025, EU countries may exempt small businesses from VAT up to a national threshold of at most €85,000; a cross-border scheme applies up to €100,000 EU-wide turnover.
  • Some countries treat pastry-making as a regulated craft (for example Konditor in Germany and Austria): check qualifications before you invest.
allergens you must always declare (Annex II, Regulation 1169/2011)
14
the EU food hygiene regulation that requires registration and HACCP
852/2004
maximum national VAT exemption threshold for small businesses since 2025
€85,000
EU-wide turnover limit for the cross-border SME VAT scheme
€100,000
EU threshold for cross-border distance sales to consumers
€10,000

When does home baking become a food business?

As soon as you sell cakes regularly and in an organised way, you are a food business operator and EU food law applies to you. Occasional, small-scale baking for a school or charity fair is generally outside the EU hygiene rules.

Pastry chef in a kitchen planning on a tablet, with brownies on a cake stand
Before your first sale, check business registration, qualifications and food registration in your country.

Regulation (EC) No 852/2004 on the hygiene of foodstuffs applies to food businesses at all stages of production, processing and distribution. It does not cover cooking at home for your own household.

According to the European Commission's guidance on the regulation, EU rules apply to undertakings, which implies a certain continuity of activities and a certain degree of organisation. Someone who prepares food occasionally and on a small scale, for example for a church, school or village fair, is not considered a food business. Once you take regular orders or sell to the public on an ongoing basis – through a shop, a market stall, WhatsApp or Instagram – you are a food business operator.

  • Occasional charity or school bake sale: generally outside EU hygiene rules (national or local rules can still apply).
  • Regular sales, custom orders, a social-media shop: you are a food business.
  • Business registration, tax registration and social security are separate national steps on top of food registration.

How do I register a home bakery with the food authority?

You notify your national or regional food authority of every place where you prepare or store food, before you start selling. Article 6(2) of Regulation 852/2004 makes this registration mandatory for every food business establishment.

The European Commission explains that registration lets authorities know where establishments are and what they do, so they can carry out official controls. How you register – an online form, a notification through your municipality or a declaration – and which office handles it is decided nationally, sometimes regionally.

Selling to final consumers usually needs only registration. Businesses that supply other businesses with certain products of animal origin can in some cases need formal approval under Regulation (EC) No 853/2004 instead. If you plan to supply cafés or shops, ask your authority which applies to you.

  • Register each location, including your home if you bake there.
  • Tell the authority about significant changes (new premises, new product types) and if you stop trading.
  • Expect inspections, which are often unannounced.

Can I bake in my home kitchen?

EU law does not ban it: a home kitchen can be a registered food business if it meets the hygiene requirements. What each country allows in practice varies a lot, so ask your food authority before buying equipment or renovating.

Tray of doughnuts with pink glaze and chopped pistachios on baking paper
Smooth, washable surfaces, a dedicated hand-wash basin and a fridge with a thermometer are the basis of any food business.

Annex II, Chapter III of Regulation 852/2004 contains specific requirements for premises used primarily as a private dwelling-house but where foods are regularly prepared for placing on the market.

National practice differs. Some countries register home bakers if their kitchen is hygienic; others limit home production to certain products, volumes or sales channels. Spain, for example, only allows shelf-stable pastry from home kitchens unless the region permits more (Royal Decree 1021/2022). German food control offices are often sceptical: Dortmund's guidance says the requirements are usually not achievable in private rooms. In Italy the rules for home production are set by each region.

What your kitchen needs as a minimum

  • A hand-wash basin with hot and cold water, soap and disposable towels, separate from the sink for dishes.
  • Smooth, washable surfaces on worktops, floors and walls around the work area.
  • A fridge with a thermometer, with business ingredients separated and labelled.
  • Separation in time between business baking and household cooking; no pets or family members in the kitchen while you bake for customers.
  • Pest protection and clean storage for packaging and finished cakes; packaging must be suitable for food contact (Regulation (EC) No 1935/2004).
  • Check your lease, building rules and home insurance.

HACCP and hygiene training for a small bakery

Every food business must apply procedures based on HACCP principles and train its staff in food hygiene. For a small bakery this can be a short, written system proportionate to the size of the business.

HACCP (Hazard Analysis and Critical Control Points) means writing down what you make, where the hazards are and how you control them. The Commission Notice 2022/C 355/01 on food safety management systems explains that documentation and record keeping can be simplified for small businesses, and many countries publish national guides to good hygiene practice that you can follow instead of starting from scratch.

Training must be commensurate with your tasks (Annex II, Chapter XII of Regulation 852/2004). The Commission's guidance says it can be achieved through in-house training, courses or guides to good practice; some countries add mandatory courses or certificates, such as the health-office instruction under the German Infection Protection Act.

  • Keep simple records of fridge temperatures, cleaning and suppliers (traceability under Article 18 of Regulation (EC) No 178/2002).
  • Bakers of fine bakery wares must also apply the acrylamide mitigation measures of Regulation (EU) 2017/2158, such as baking to a lighter colour where possible.
Typical critical points for cakes
StepHazardControlRecord
Receiving ingredientsSpoiled cream or eggs, damaged packagingCheck dates and temperature on deliveryDelivery notes, traceability
ChillingBacterial growth in cream and custardFridge usually at or below +4 °C, cool fillings quicklyDaily temperature log
PreparationAllergen cross-contactSeparate tools, cleaning between recipes with and without nutsRecipe sheet with allergens
Storage and hand-overBroken cold chainCool bag, short time out of the fridgeCollection time on the order

Labelling and the 14 allergens

You must declare the 14 allergens for every product, including a custom cake or a slice sold at a market stall. Prepacked products need full labelling under Regulation (EU) No 1169/2011.

Plated dessert with strawberries and edible flowers on a blue plate
Even for a plated dessert or a custom cake, customers must be able to find out which allergens it contains.

Prepacked products

For food packed before it is offered for sale (cookies in a sealed bag, a slice in a closed box), the mandatory particulars include the name of the food, the ingredients list with allergens emphasised (for example in bold), net quantity, best-before or use-by date, storage conditions, the name and address of the food business operator and, in most cases, a nutrition declaration. Annex V exempts food, including handcrafted food, supplied directly by the manufacturer in small quantities to the final consumer or to local retail establishments.

Non-prepacked cakes and custom orders

For non-prepacked food (a cake sold loose from your counter or market stall, or packed at the customer's request), EU law makes only allergen information mandatory, but Article 44 lets countries add requirements and decide how the information is given. Germany allows oral information only with a written record and a visible notice; Austria requires a written record and trained staff for oral information; Italy requires a sign or register with the name, ingredients and allergens.

The 14 allergens in Annex II of Regulation (EU) No 1169/2011 and where they hide in cakes
AllergenTypical source in pastry
Cereals containing gluten (wheat, spelt, rye, barley, oats)Flour, sponge, shortcrust, biscuit bases
EggsSponge, custards, meringue, glazes, macarons
Milk (including lactose)Butter, cream, cream cheese, milk and white chocolate
Tree nuts (hazelnuts, almonds, walnuts, pistachios …)Pralines, fillings, almond flour, decorations
PeanutsPeanut butter, some chocolate decorations
SoybeansLecithin in chocolate, some milk alternatives
Sesame seedsBrittle, tahini, toppings
Sulphur dioxide and sulphites (over 10 mg/kg)Dried fruit, wine and liqueur in fillings
MustardRare – savoury bakes
CeleryRare – savoury bakes
LupinSome gluten-free flours
FishFish gelatine
CrustaceansRare
MolluscsRare

Do I have to charge VAT on homemade cakes?

Not if your turnover stays below your country's small-business VAT threshold, which since 2025 can be at most €85,000. Income tax, social security and the VAT rate on food are national, so check them with your tax authority.

Chocolate cake pops with pink decorations and a butterfly
Small treats cost little in ingredients but a lot in handwork – include both in your price.

Under the EU SME VAT rules, a country may exempt small businesses whose annual turnover is under €85,000 or lower if it sets a lower limit. A cross-border scheme lets you use the exemption in other EU countries too, if your total EU-wide turnover stays under €100,000 and you meet each country's national threshold; you register once in your home country and receive an EX number.

Above the threshold you charge VAT. Most countries apply a reduced rate to food, but rates and the treatment of cakes differ – for example 7 % in Germany, 10 % for baked goods in Austria and 10 % for pastry in Italy.

VAT exemption thresholds for small businesses (€ per year)
  1. Germany (prior-year turnover)€25,000
  2. Austria€55,000
  3. Slovenia€60,000
  4. EU maximum national threshold€85,000
  5. EU cross-border scheme (EU-wide turnover)€100,000

Sources: Your Europe, § 19 UStG, USP Austria, FURS. Thresholds are set nationally within the EU maximum; check yours before you plan.

Small-business VAT thresholds in selected countries (2026)
CountryThresholdNote
Germany€25,000 prior year, €100,000 current year§ 19 UStG; exemption ends as soon as €100,000 is exceeded
Austria€55,000 per yearUp to 10 % overrun tolerated once
Slovenia€60,000 per yearAbove €66,000 VAT registration in the month it is exceeded
Italy€85,000 for the flat-rate regimeForfettario: no VAT charged; regime ends above €100,000
Other EU countriesAt most €85,000Check your national SME portal or tax authority

Selling cakes online, on social media and at markets

The same labelling rules apply online as in a shop, and mandatory information must be available before the customer buys. Market stalls are part of your registered business and usually need permission from the municipality or market organiser.

Hands in a black BAM apron holding a strawberry dessert on a small plate
At a stall, a fair or when an order is collected, allergen information must be next to the product or in a list.

Website, Instagram and messaging apps

Under Article 14 of Regulation 1169/2011, all mandatory information except the date marking must be available before the purchase is concluded – for example in the product description – and all mandatory information at delivery. Online food businesses must be registered like any other, and consumer-protection rules apply: clear prices, seller details and delivery terms. For cream and custard cakes, plan the cold chain for delivery.

Selling to customers in other EU countries

Labels must be in a language easily understood by consumers in the country of sale. For distance sales of goods to consumers in other EU countries, a €10,000 EU-wide threshold applies: above it, VAT is due in the customer's country, and you can declare it through the One-Stop Shop (OSS) instead of registering in each country.

Markets and fairs

Pitches are allocated by the municipality or market organiser, often with their own conditions such as chilled display, protection from dust and insects and hand-washing facilities. Those rules are local, so ask before your first market.

Where to start in your country and how long it takes

Start with your national food safety authority and business register; most home bakers can make their first legal sale six to ten weeks after deciding. Where we have published a country guide, use it for national detail.

Example timeline to your first legal sale (days)
  1. Check home-kitchen rules and qualifications with the authoritiesweeks 1–2
  2. Set up the kitchen or rent a registered oneweeks 2–5
  3. Hygiene training and national certificatesweeks 3–4
  4. HACCP plan, allergen recipes, labelsweeks 4–6
  5. Business and tax registrationweeks 5–6
  6. Food business registration (before you start)week 7
  7. Till, receipts and payment set-upweek 7

First sale: from around day 49.

Estimate for a simple case; national procedures and any professional qualification can take much longer.

Where to start in selected EU countries
CountryFood registrationAlso check
Slovenia (SI)UVHVVR – Administration for Food Safety, Veterinary Sector and Plant ProtectionCraft licence from OZS, fiscal cash register (see our Slovenian guide)
Croatia (HR)Ministry of Agriculture, Forestry and FisheriesTrade or craft registration
Germany (DE)Food control office (Lebensmittelüberwachung) of your district or cityKonditor is a licensed craft: ask the Handwerkskammer (see our German guide)
Austria (AT)Food inspectorate (Lebensmittelaufsicht) of your federal stateRegulated trade: ask the WKO; cash register limits
Italy (IT)Notification through your municipality's SUAP to the local health authority (ASL)Regional home-kitchen rules (see our Italian guide)
Hungary (HU)National Food Chain Safety Office (Nébih) and county government officeSpecific small-producer rules
Poland (PL)State Sanitary Inspection (Sanepid)District sanitary-epidemiological station
Czechia (CZ)SZPI, regional public health station (KHS) or State Veterinary AdministrationDepends on your activity
Slovakia (SK)State Veterinary and Food Administration (ŠVPS SR) and regional offices (RVPS)Trade licence
Spain (ES)Health authority of your autonomous community and AESANHome kitchens limited to shelf-stable pastry unless the region allows more
France (FR)Departmental protection of populations office (DDPP / DDETSPP)Chamber of Trades (CMA)
Netherlands (NL)Netherlands Food and Consumer Product Safety Authority (NVWA)KVK registration

Checklist

  1. Decide what you will bake (dry cookies or cakes with cream and custard) – risks and requirements depend on it.
  2. Decide whether you are a hobby baker or a business (regular, organised sales = business).
  3. Check your country's rules for home kitchens, product limits and professional qualifications.
  4. Set up your kitchen: hand-wash basin, fridge with thermometer, washable surfaces, space for packaging.
  5. Complete hygiene training appropriate to your work and any national certificate, and keep proof of it.
  6. Write HACCP-based procedures, ideally using your country's good hygiene practice guide.
  7. Register your business with the national business register and tax authority, and check social security.
  8. Register each baking location with your food safety authority before you start selling.
  9. Create a recipe sheet for every product listing all ingredients and the 14 allergens.
  10. Prepare labels for prepacked products and an allergen notice or list for loose products.
  11. Put mandatory information on your online shop before customers can order.
  12. Check your VAT threshold, set prices that cover your work, and ask the market organiser before selling at markets.

Checklist as a PDF

We e-mail it to you so you can print or keep it.

Glossary

Food business operator
The person or company responsible for meeting food law in the business they control.
Registration
Notifying the competent authority of every establishment under Article 6 of Regulation 852/2004, before you start.
Approval
A stricter authorisation needed for some establishments handling products of animal origin under Regulation 853/2004.
HACCP
Hazard Analysis and Critical Control Points – the basis of food safety procedures in every food business.
Prepacked food
Food put into packaging before being offered for sale; it needs full labelling.
Non-prepacked food
Food sold loose or packed at the customer's request; allergen information is still mandatory.
Annex II allergens
The 14 substances in Annex II of Regulation 1169/2011 that must always be declared.
SME VAT scheme
EU rules since 2025 letting countries exempt small businesses from VAT up to a national threshold of at most €85,000.
OSS
One-Stop Shop – one registration to declare VAT on distance sales to consumers in other EU countries.

Official sources

  1. European Commission – Food hygiene legislation
  2. European Commission – Guidance on the implementation of Regulation (EC) No 852/2004
  3. EUR-Lex – Commission Notice 2022/C 355/01 on food safety management systems
  4. European Commission – Food information to consumers legislation
  5. European Commission – Mandatory food information
  6. Your Europe – Food labelling: general rules
  7. Your Europe – VAT exemptions for small businesses
  8. Your Europe – Cross-border VAT and the One-Stop Shop
  9. EUR-Lex – Regulation (EC) No 852/2004 on the hygiene of foodstuffs
  10. EUR-Lex – Regulation (EU) No 1169/2011 on food information to consumers
  11. EUR-Lex – Regulation (EU) 2017/2158 on acrylamide
  12. BOE (Spain) – Royal Decree 1021/2022, home-kitchen rules
  13. Gesetze im Internet (Germany) – § 19 VAT Act, small businesses
  14. USP (Austria) – Small businesses since 1 January 2025
  15. FURS (Slovenia) – VAT identification
  16. Agenzia delle Entrate (Italy) – Flat-rate regime

This guide is general information, not legal or tax advice; rules change and national requirements differ, so always confirm your situation with your national food authority and tax office. Thresholds apply for 2026. Last checked on 6 November 2026.

Frequently asked questions

Is there an EU-wide exemption for small home bakers?

No. EU hygiene rules exclude occasional, small-scale food handling by private persons, like a school fair, but there is no general cottage-food exemption. Any further flexibility or restrictions are set nationally.

Can I sell cakes from my home kitchen?

EU law allows a home kitchen to be a registered food business if it meets the hygiene requirements. Whether your authority accepts it, and for which products, depends on your country and sometimes your region, so ask before you start.

Do I need to register if I only sell a few cakes a month?

If you sell regularly and in an organised way, you are generally a food business and must register with your food authority before you start. Procedures are national, so check with your authority.

Do I have to list allergens if I sell unwrapped cakes?

Yes. Allergen information is mandatory for non-prepacked food everywhere in the EU. Your country decides how it must be given, for example in writing next to the product or verbally with a written record.

Does my cake need a nutrition table?

Most prepacked foods need a nutrition declaration, but Regulation 1169/2011 exempts food supplied directly by the manufacturer in small quantities to consumers or local retailers. Non-prepacked cakes do not need one under EU law.

Do I need HACCP for a small home bakery?

Yes, every food business needs procedures based on HACCP principles, but they can be simple and proportionate. Many countries publish good hygiene practice guides that small bakers can follow.

Do I have to charge VAT?

Only above your country's small-business threshold. Since 2025 national thresholds can be at most 85,000 euros, for example 25,000 euros prior-year turnover in Germany, 55,000 euros in Austria and 60,000 euros in Slovenia.

Can I sell cakes on Instagram?

Yes, but only as a registered food business. Ingredients and allergens must be available before the customer buys, for example in the post or product description.

Can I sell cakes to customers in another EU country?

EU food rules are largely harmonised, but labels must be in a language consumers understand in the country of sale. Above 10,000 euros of cross-border distance sales VAT is due in the customer's country, which you can declare through the One-Stop Shop. Perishable cakes also need a reliable cold chain.

Who checks my home kitchen?

The national or regional food control authority where you are registered. Inspections are often unannounced.

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