List sales price

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The list sales price is the usual final price for the end user. Of course, the applicable sales tax , which is still added, must generally be taken into account.

The list sales price in wholesale is the price shown in the item overview. The applicable sales tax is only calculated and added at the checkout. This does not apply if the end consumer, as a small business owner, can present a corresponding exemption certificate in accordance with Section 19 (3) UStG in good time before the invoice is issued.

It is calculated from the target sales price plus a possible customer discount , whereby the list sales price can then be higher than the target sales price.