B2B sales

Net and gross prices

B2B and B2C pricing concept

Businesses budget in net prices, consumers pay gross. A shop serving both shows prices by customer segment and handles VAT consistently through to the invoice.

What is Net and gross prices?

Net and gross prices are two ways of stating the same price: net excludes VAT and is the reference point for businesses that reclaim it, while gross includes VAT and is what a consumer actually pays. Businesses can be shown net prices marked “+ VAT”, but consumers must be shown the gross price. For a shop serving both segments it is a design decision covering how prices are stored, how the basket is calculated, how VAT is rounded and what ends up on the invoice.

How we use it at Koda Plus

In the B2B wholesale shops we build, a customer logged in to a business account sees their own net prices from an individual price list, while retail customers see gross prices and a quick checkout. On a single Medusa.js instance both channels share one catalogue and one stock pool, and the price display rules are agreed at the start of the project. We keep one VAT rounding method across the whole chain – basket, order summary and invoicing system – so the amounts in the shop and on the invoice match, including when integrating with Subiekt.

When it makes sense

  • You sell to businesses and consumers at the same time
  • Trade customers have individual net price lists
  • You sell to VAT-registered buyers in other EU countries
  • Invoice totals differ from the basket or your ERP by small rounding amounts

Frequently asked questions
Net and gross prices

  • Can a B2B shop show net prices only?

    If it sells only to businesses, yes – net prices marked “+ VAT” are fine for trade buyers. If consumers can also reach the shop, they must see the gross price, so price display is set per customer segment, for example after login.

  • Why do VAT amounts differ slightly between the basket and the invoice?

    Because VAT can be calculated in different ways: per line item, or on the total net value for each rate. Each method rounds slightly differently, and with many lines the differences add up. The shop and the invoicing system need to use the same method, and it is worth agreeing the choice with your accountant.

  • When can 0% VAT apply to sales to a business in another EU country?

    Under the intra-Community supply of goods rules: the buyer has a valid EU VAT number checked in VIES, the seller is registered for EU VAT, documents confirm the goods left Poland, and the sale is reported in the recapitulative statement. Whether the rate applies to a specific transaction is for your accountant to confirm.

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