Wholesale Invoice Template: Bulk Pricing and Terms

Wholesale invoices carry more numbers than most: case quantities, tier prices, trade discounts, freight terms and longer payment windows. A wholesale invoice template organises those so a retailer's buyer can match the invoice to their purchase order and delivery note in one pass. It is the document that gets you paid for bulk orders, and it is also the record that shows what pricing each account received.

This guide covers what to include, how to present bulk pricing and discounts, a filled sample with the math, the payment terms that suit trade accounts, and the mistakes that slow wholesale payments down.

Wholesale invoice vs retail invoice

	Wholesale invoice	Retail invoice
Buyer	Business buying for resale	End consumer
Quantities	Cases, packs, pallets	Single items
Pricing	Wholesale and tier prices	Retail price
Payment	Credit terms (Net 30 etc.)	Paid at the time of sale
References	PO number, account number	Usually none

If you also sell direct to consumers, our retail invoice format with sample covers the other side.

What to include on a wholesale invoice

• Your business details and tax ID (VAT, GST, EIN or NTN as applicable)
• The buyer's legal name, billing address, delivery address and account number
• Invoice number, invoice date, delivery date and due date
• Buyer's PO number and your sales order or delivery note number
• For each line: SKU, description, pack size, number of cases, total units, unit price and line total
• Tier or volume discounts and any trade discount
• Freight, pallet or handling charges, and the delivery terms
• Tax, or the exemption reason and certificate reference
• Payment terms, early payment discount if offered, and bank details

In VAT countries, a trade buyer will need a full VAT invoice to reclaim input tax. In the UK, for instance, HMRC's VAT record keeping guidance (Notice 700/21) explains what a full VAT invoice must show.

Units are where wholesale invoices most often go wrong. If you sell in cases of 12, say so on every line. Our article on units of measure on invoices shows how to label cases, packs and pallets clearly.

Showing bulk and tier pricing

Suppose your price list has three tiers for a product with a $9.00 list price: 1 to 47 units at $9.00, 48 to 95 at $8.40, 96 or more at $7.80. There are two clean ways to show this:

1. Price at the tier rate: "Tier 3 price (96+ units)", 120 units at $7.80. Simple and easy to check.
2. List price plus a discount line: 120 units at $9.00 = $1,080, then "Volume discount, Tier 3" -$144. This makes the saving visible.

Both give the same total of $936. Pick one method and use it consistently. For how to set the tiers in the first place, see our wholesale pricing formula with examples, and for presentation options, how to show a discount on an invoice.

Wholesale invoice sample

A specialty food producer supplies a delicatessen chain. Invoice W-2026-0391, dated 12 Nov 2026, delivered 11 Nov 2026, PO DLC-8812, account DLC-004, terms 2/10 Net 30 (US example; the buyer provided a resale certificate on file, so no sales tax is charged).

SKU / description	Cases	Units	Unit price	Amount
OLV-500: Extra virgin olive oil 500 ml, case of 12 (Tier 3, 96+ units)	10	120	$7.80	$936.00
BAL-250: Balsamic glaze 250 ml, case of 6 (Tier 2, 48 to 95 units)	9	54	$5.10	$275.40
CRK-150: Sea salt crackers 150 g, case of 24 (Tier 1)	2	48	$2.35	$112.80
Goods subtotal				$1,324.20
Pallet delivery (1 pallet)				$65.00
Sales tax: exempt, resale certificate on file				$0.00
Total due by 12 Dec 2026				$1,389.20

The math: 120 x $7.80 = $936.00; 54 x $5.10 = $275.40; 48 x $2.35 = $112.80. Goods subtotal: $1,324.20. With $65 delivery, the total is $1,389.20. Under 2/10 Net 30, paying by 22 November earns 2 percent off: $1,389.20 x 0.02 = $27.78, so the buyer would pay $1,361.42. Whether the discount applies to freight is a policy choice; state it in your terms. Our guide to early payment discounts explains the options.

How to create a wholesale invoice, step by step

1. Start from the PO or sales order. A sales order confirms quantities and prices before dispatch, so the invoice simply mirrors it.
2. Adjust for what actually shipped. Invoice delivered quantities, not ordered ones, and note backorders.
3. Apply tier prices based on the quantity per SKU, as your price list defines it.
4. Add freight and handling as separate lines.
5. Apply tax or the exemption, with the certificate reference where relevant.
6. State terms and the due date, plus any early payment discount.
7. Send with or after the delivery note, quoting the PO in the subject line.

Many larger retailers run a three-way match between the purchase order, the goods received note and your invoice. If quantities or prices differ, the invoice goes into a queue for manual checking, which can add weeks.

Invoicing backorders and split deliveries

Wholesale orders often ship in more than one delivery. The cleanest rule is to invoice what was delivered, when it was delivered. If the delicatessen ordered 12 cases of glaze and only 9 shipped, invoice 9 cases now and note "3 cases on backorder, expected 26 Nov 2026" below the line. When the remaining 3 cases ship, issue a second invoice that quotes the same PO number. The tier price should normally follow the quantity ordered on the PO, not the smaller quantity in each delivery. State this in your terms of trade, because some buyers will otherwise argue that a split delivery drops them into a lower tier.

Wholesale invoice layout tips

• Put the PO number, account number and delivery note number together near the top, where accounts payable staff look first.
• Add a "Cases" and a "Units" column rather than combining them in one.
• Group lines by product family or by delivery when the order is large.
• Print the payment terms and due date next to the total, not only in the footer.

Payment terms for trade accounts

Wholesale is usually sold on credit, which makes the payment terms block on the invoice especially important. A typical progression looks like this:

Account stage	Typical terms	Invoice wording
New account, no history	Payment in advance or on delivery	"Payment due before dispatch"
After a few paid orders	Net 14 or Net 30	"Net 30: due 12 Dec 2026"
Established, larger buyer	Net 30 with early payment discount	"2/10 Net 30"
Large chain	Net 60 or longer, often their standard	"Net 60 per supplier agreement"

Set a credit limit for each account and check it before shipping a new order. If a buyer has overdue invoices, hold new shipments or move them back to payment in advance. Put any late payment charges in your terms of trade and reference them on the invoice.

Credit notes for shortages, damage and returns

Wholesale deliveries often have small discrepancies: a damaged case, a short delivery, a wrong flavour. Do not reissue the invoice. Issue a credit note that references the original invoice number, the SKU, the quantity and the reason, for example "Credit: 1 case OLV-500 damaged in transit, 12 units at $7.80 = $93.60". The buyer then pays the invoice less the credit, and both sets of records stay clean.

Keeping trade pricing consistent

Wholesale buyers compare invoices. If one retailer is charged $7.80 and another $8.10 for the same tier, expect a phone call. Keep a single dated price list, apply it the same way to every account, and record any special account pricing in writing. When prices change, give trade customers notice, state the effective date, and invoice orders placed before that date at the old price. A short note on the invoice, such as "Prices per trade price list dated 1 September 2026", removes any doubt about which prices apply.

Common wholesale invoicing mistakes

• Cases and units mixed up: "10" with no indication of whether it means cases or bottles.
• Invoicing ordered rather than shipped quantities when part of the order is backordered.
• Wrong tier because tiers were calculated across the whole order rather than per SKU, or the reverse.
• Missing PO number, which blocks payment at most chains.
• Charging sales tax to a buyer with a valid resale certificate, or failing to keep the certificate.

To produce a wholesale invoice with case quantities, tier prices and freight lines, use our free online invoice generator. There is no sign-up, and each invoice downloads as a PDF ready to send with the delivery.