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World","\u002Fgrossiste\u002Fworld-flavor\u002F",[],[],{"id":502,"type":176,"label":503,"href":195,"icon":196,"iconRole":179,"description":197,"badge":25,"groupTitle":25,"groupKey":25,"style":25,"gridColumns":25,"cssClass":25,"psCategoryId":25,"psProductId":25,"showPsChildren":46,"position":244,"barVisible":16,"children":504,"psChildren":505},4423,{"fr":194},[],[],[],{"id":508,"type":176,"label":509,"href":511,"icon":25,"iconRole":179,"description":25,"badge":25,"groupTitle":25,"groupKey":25,"style":25,"gridColumns":25,"cssClass":25,"psCategoryId":25,"psProductId":25,"showPsChildren":46,"position":244,"barVisible":16,"children":512,"psChildren":513},4389,{"fr":510},"Blog","\u002Fblog\u002F",[],[],{"id":515,"type":176,"label":516,"href":71,"icon":25,"iconRole":179,"description":25,"badge":25,"groupTitle":25,"groupKey":25,"style":25,"gridColumns":25,"cssClass":517,"psCategoryId":25,"psProductId":25,"showPsChildren":46,"position":253,"barVisible":16,"children":518,"psChildren":519},4390,{"fr":70},"ml-auto",[],[],{"academy":521,"blog":522,"expertise":523},[],[],[],{"id":525,"title":526,"h1":526,"category":159,"subcategory":161,"slug":527,"coverImage":528,"thumbnailImage":528,"content":529,"faq":530,"metaDescription":531,"active":16,"datePublished":54,"dateUpdated":54,"readingTime":263,"mentor":25,"alternates":532,"langsWithContent":533,"audioEnabled":46,"audioUrl":54,"author":25},262,"Bulk purchasing: SIRET, VAT and B2B framework | Palimex","guides--acheter-gros-siret-tva-cadre-legal-b2b","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F320ed4c678d5.webp","\u003Cp>Wholesale sales are based on a precise legal and commercial framework, distinct from retail sales. At Palimex, a wholesaler of dried fruits, dehydrated fruits, spices and olives since 1984, access to the catalogue is reserved for professionals with an active SIRET. This article details the foundations of this framework: professional identification, account opening, VAT regime, packaging thresholds and the positioning of the various players in the supply chain.\u003C\u002Fp>\n\n\u003Ch2>Why wholesale sales necessarily require a SIRET\u003C\u002Fh2>\n\u003Cp>The SIRET number (Système d'Identification du Répertoire des ÉTablissements) identifies an establishment registered with the Trade and Companies Register or the Trades Directory. It constitutes proof that a structure carries out a declared professional activity, with a legal, tax and accounting existence.\u003C\u002Fp>\n\u003Cp>For a food wholesaler, requiring this number is not an accessory formality but a structural condition of B2B activity:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>The wholesaler sells tax-free in certain cases (intra-Community reverse charge), which requires the tax identification of the buyer.\u003C\u002Fli>\n\u003Cli>The volumes offered (boxes, bags, pallets) are sized for professional use: commercial catering, fine grocery, food craftsmanship, processing.\u003C\u002Fli>\n\u003Cli>Batch traceability and compliance with HACCP obligations require identifying each customer as a professional link in the food chain, and not as an end consumer.\u003C\u002Fli>\n\u003Cli>The commercial conditions (volume discounts, free delivery, best-before dates adapted to professional turnover) are calculated for recurring purchase flows, incompatible with domestic consumption.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>A private individual, even seeking large volumes for personal use, cannot therefore access the pricing conditions or the packaging offered on a wholesale sales platform: this is not a question of price, but of regulatory and logistical framework.\u003C\u002Fp>\n\n\u003Ch2>Opening a professional account: supporting documents and process\u003C\u002Fh2>\n\u003Cp>Access to wholesale pricing and the full catalogue systematically requires the creation of a professional account. This step verifies the nature of the activity and secures the commercial relationship, particularly from a tax perspective.\u003C\u002Fp>\n\u003Cp>The documents generally required when opening a professional account are as follows:\u003C\u002Fp>\n\u003Col>\n\u003Cli>Kbis extract less than three months old or proof of registration in the Trades Directory.\u003C\u002Fli>\n\u003Cli>SIRET number and intra-Community VAT number, where applicable.\u003C\u002Fli>\n\u003Cli>Proof of professional activity related to food (catering, grocery, pastry, processing, resale).\u003C\u002Fli>\n\u003Cli>Billing and delivery details, with heavy goods vehicle access if delivery is made in full pallet.\u003C\u002Fli>\n\u003Cli>Where applicable, health approval or declaration for establishments subject to these obligations.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>Once the account is validated, the professional buyer gains access to volume discounts, product technical sheets, traceability documents and delivery conditions, including the \u003Ca href=\"\u002Fblog\u002Flivraison-franco-de-port-grossiste-alimentaire\">free delivery principle\u003C\u002Fa> from a certain order threshold. The complete process is detailed on the page dedicated to \u003Ca href=\"\u002Fblog\u002Fcreer-compte-professionnel-palimex\">creating a professional account\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>Intra-Community VAT and reverse charge: what the professional buyer must know\u003C\u002Fh2>\n\u003Cp>The tax applicable to a wholesale order depends on the buyer's tax status and location. Two main regimes coexist in B2B transactions within the European Union.\u003C\u002Fp>\n\u003Cp>For a professional established in France, French VAT applies classically to purchases, according to the rate in force for food products. For a professional established in another European Union member state, with a valid intra-Community VAT number, the \u003Cstrong>reverse charge\u003C\u002Fstrong> mechanism may apply: the supplier invoices tax-free, and it is the buyer who declares and pays the VAT in their own country, according to the rules applicable to intra-Community acquisitions.\u003C\u002Fp>\n\u003Cp>This mechanism requires particular vigilance:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>The buyer's intra-Community VAT number must be valid and verifiable at the time of the order.\u003C\u002Fli>\n\u003Cli>Tax-free invoicing is only possible if the exemption conditions are met (actual transport to another member state, taxable status of the buyer).\u003C\u002Fli>\n\u003Cli>In the case of a purchase by a non-taxable entity or an individual, no reverse charge is applicable: the VAT of the country of sale applies by default.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>The validity of an intra-Community VAT number can be checked via the European VIES system \u003Ca href=\"https:\u002F\u002Fec.europa.eu\u002Ftaxation_customs\u002Fvies\u002F\" target=\"_blank\" rel=\"noopener\">VIES\u003C\u002Fa>, made available by the European Commission. This verification is part of the checks carried out when validating a professional account.\u003C\u002Fp>\n\n\u003Ch3>Practical cases of VAT application in B2B\u003C\u002Fh3>\n\u003Ctable>\n\u003Cthead>\n\u003Ctr>\n\u003Cth>Buyer's situation\u003C\u002Fth>\n\u003Cth>Applicable VAT regime\u003C\u002Fth>\n\u003Cth>Main condition\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\n\u003Ctd>Professional established in France\u003C\u002Ftd>\n\u003Ctd>French VAT charged directly\u003C\u002Ftd>\n\u003Ctd>Valid SIRET, justified professional activity\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Professional established in the EU, taxable\u003C\u002Ftd>\n\u003Ctd>Reverse charge (tax-free invoicing)\u003C\u002Ftd>\n\u003Ctd>Valid intra-Community VAT number and actual intra-Community transport\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Professional outside the EU\u003C\u002Ftd>\n\u003Ctd>Export regime, outside French VAT\u003C\u002Ftd>\n\u003Ctd>Export and customs clearance proof\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Individual or non-taxable entity\u003C\u002Ftd>\n\u003Ctd>Not eligible for wholesale pricing\u003C\u002Ftd>\n\u003Ctd>No SIRET, outside the B2B sales framework\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\n\u003Ch2>Minimum packaging and pallet delivery: wholesale sales thresholds\u003C\u002Fh2>\n\u003Cp>Wholesale sales differ from retail sales in their packaging thresholds. At Palimex, the minimum order is set at 5 kg per reference, a threshold that corresponds to the real needs of a professional: stock rotation in the kitchen, supply of a fine grocery store, production in pastry or collective catering.\u003C\u002Fp>\n\u003Cp>This operation translates concretely into:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Bags or boxes of 5 kg, 10 kg or 25 kg depending on the references (dried fruits, dehydrated fruits, spices, olives).\u003C\u002Fli>\n\u003Cli>A grouping of orders in full or partial pallets, optimising transport and logistics costs.\u003C\u002Fli>\n\u003Cli>Access to volume discounts by quantity tier, specific to the wholesale sales model.\u003C\u002Fli>\n\u003Cli>Delivery with free delivery once an order threshold is reached, detailed in the article dedicated to \u003Ca href=\"\u002Fblog\u002Flivraison-franco-de-port-grossiste-alimentaire\">free delivery\u003C\u002Fa>.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>These thresholds are not arbitrary: they reflect the cost structure of a wholesaler, whose business model is based on massified flows, batch sourcing and best-before date management adapted to rapid professional turnover, very different from domestic use where a few hundred grams are sufficient.\u003C\u002Fp>\n\n\u003Cblockquote>\nAt Palimex, we regularly receive requests from individuals wishing to benefit from our wholesale prices for personal use. This is technically not possible: our packaging, our pallet logistics and our pricing grid are designed for professionals who buy in volume and on a regular basis. Opening this door to one-off orders would undermine the economic balance that allows us to guarantee competitive prices to our CHR, grocery and craft customers since 1984.\n\u003C\u002Fblockquote>\n\n\u003Ch2>Wholesaler, purchasing centre, retailer: roles and differences in the B2B chain\u003C\u002Fh2>\n\u003Cp>The terms wholesaler, purchasing centre and retailer are sometimes confused, although they designate distinct links in the food supply chain. Understanding this distinction helps to precisely situate a professional in their purchases.\u003C\u002Fp>\n\n\u003Ctable>\n\u003Cthead>\n\u003Ctr>\n\u003Cth>Player\u003C\u002Fth>\n\u003Cth>Main role\u003C\u002Fth>\n\u003Cth>Customers served\u003C\u002Fth>\n\u003Cth>Typical packaging\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\n\u003Ctd>Wholesaler\u003C\u002Ftd>\n\u003Ctd>Bulk purchase from producers\u002Fimporters, storage, bulk resale to professionals\u003C\u002Ftd>\n\u003Ctd>CHR, groceries, pastry chefs, caterers, craftsmen\u003C\u002Ftd>\n\u003Ctd>Bags, boxes, pallets from 5 kg\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Purchasing centre\u003C\u002Ftd>\n\u003Ctd>Group negotiation for a network of brands or franchises\u003C\u002Ftd>\n\u003Ctd>Points of sale affiliated with the same network\u003C\u002Ftd>\n\u003Ctd>Variable packaging, contractual referencing\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Retailer\u003C\u002Ftd>\n\u003Ctd>Direct sale to the end consumer, in small quantities\u003C\u002Ftd>\n\u003Ctd>Individuals\u003C\u002Ftd>\n\u003Ctd>Bags or bulk by weight, from a few grams to a few kilos\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\n\u003Cp>The wholesaler is therefore positioned upstream of the professional distribution chain, between sourcing (producers, cooperatives, importers) and points of sale or processing. This position allows them to offer:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Controlled sourcing, with batch traceability and compliance with HACCP requirements.\u003C\u002Fli>\n\u003Cli>Volumes calibrated for catering, processing or resale, never for direct domestic consumption.\u003C\u002Fli>\n\u003Cli>Logistics dedicated to B2B: pallet delivery, free delivery, professional invoicing with intra-Community VAT management where applicable.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>To learn more about the documentary management related to bulk purchases, particularly the reading of batches and best-before dates, the page dedicated to \u003Ca href=\"\u002Fblog\u002Fhaccp-tracabilite-lots-dluo\">HACCP traceability and batch management\u003C\u002Fa> details the practices expected from the professional buyer.\u003C\u002Fp>\n\n\u003Ch2>Sourcing, batches and documents expected when placing a wholesale order\u003C\u002Fh2>\n\u003Cp>Beyond the SIRET and VAT, bulk purchasing is accompanied by a set of documents specific to the professional food sector. These documents condition the compliance of the supply, particularly for structures subject to the health control plan.\u003C\u002Fp>\n\u003Cp>The elements usually provided when opening an account or placing an order include:\u003C\u002Fp>\n\u003Col>\n\u003Cli>The product technical sheet, indicating origin, size and organoleptic characteristics.\u003C\u002Fli>\n\u003Cli>The batch number, allowing downstream traceability in the event of a recall or inspection.\u003C\u002Fli>\n\u003Cli>The minimum durability date (best-before date), adapted to professional storage and planned turnover.\u003C\u002Fli>\n\u003Cli>The delivery note and invoice, mentioning the packaging (box, pallet) and the references ordered.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>This documentary rigour clearly distinguishes bulk purchasing from retail purchasing, where this information is rarely transmitted in such a structured way to the end buyer. For a food trade professional, the availability of these documents often conditions the ability to meet the requirements of their own internal controls or client audits.\u003C\u002Fp>\n\n\u003Ch2>Summary: a strict B2B framework, not accessible to individuals\u003C\u002Fh2>\n\u003Cp>Bulk purchasing of dried fruits, dehydrated fruits, spices or olives falls within a structured professional framework: identification by SIRET, account opening with supporting documents, VAT management according to the buyer's status, minimum packaging of 5 kg and pallet delivery. These elements are not the result of an arbitrary commercial choice, but of the very structure of the wholesale sales model, designed for regular professional flows.\u003C\u002Fp>\n\u003Cp>This framework naturally excludes purchases intended for personal or domestic use: an individual, regardless of the volume sought, cannot open a professional account or access the prices and packaging reserved for professionals with a declared activity. For the professionals concerned, the process of accessing the catalogue begins with \u003Ca href=\"\u002Fblog\u002Fcreer-compte-professionnel-palimex\">creating a professional account\u003C\u002Fa>, an essential prerequisite for any bulk order.\u003C\u002Fp>",[],"Wholesale sales reserved for professionals: SIRET, intra-Community VAT, minimum packaging of 5 kg and pallet delivery. The legal B2B framework explained.",{"fr":152,"en":153,"de":154},[33,37,41],[535,545,555,567],{"id":536,"title":537,"category":159,"subcategory":161,"slug":538,"segment":539,"categoryPath":157,"path":540,"linkRewrite":541,"excerpt":542,"coverImage":543,"thumbnailImage":543,"nuxtUrl":544,"datePublished":54,"dateUpdated":54,"readingTime":270,"faqCount":180},297,"Vente en vrac : ce que la loi impose d'afficher au point de vente","guides--vrac-affichage-obligatoire-point-vente","vrac-affichage-obligatoire-point-vente","pro-tips\u002Fguides\u002Fvrac-affichage-obligatoire-point-vente","conseils-pro--guides--vrac-affichage-obligatoire-point-vente","Dénomination, allergènes, origine, DLUO, prix au kilo : ce que la réglementation impose d'afficher en rayon vrac. Guide pratique pour épiceries et primeurs.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F0e90e9fc419c.webp","\u002Fblog\u002Fpro-tips\u002Fguides\u002Fvrac-affichage-obligatoire-point-vente",{"id":546,"title":547,"category":159,"subcategory":161,"slug":548,"segment":549,"categoryPath":157,"path":550,"linkRewrite":551,"excerpt":552,"coverImage":553,"thumbnailImage":553,"nuxtUrl":554,"datePublished":54,"dateUpdated":54,"readingTime":278,"faqCount":180},296,"Étiquetage INCO : les mentions obligatoires sur un préemballé","guides--inco-mentions-obligatoires-preemballe","inco-mentions-obligatoires-preemballe","pro-tips\u002Fguides\u002Finco-mentions-obligatoires-preemballe","conseils-pro--guides--inco-mentions-obligatoires-preemballe","Étiquetage INCO d'un préemballé : les 9 mentions obligatoires, qui est responsable lors d'un reconditionnement en sachets, et les bonnes pratiques B2B.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002Ffecf2c3282b6.webp","\u002Fblog\u002Fpro-tips\u002Fguides\u002Finco-mentions-obligatoires-preemballe",{"id":556,"title":557,"category":159,"subcategory":558,"slug":559,"segment":560,"categoryPath":561,"path":562,"linkRewrite":563,"excerpt":564,"coverImage":565,"thumbnailImage":565,"nuxtUrl":566,"datePublished":54,"dateUpdated":54,"readingTime":263,"faqCount":180},295,"Ramadan : calendrier d'achat et volumes","trends","tendances--ramadan-calendrier-achat-volumes","ramadan-calendrier-achat-volumes","pro-tips\u002Ftrends","pro-tips\u002Ftrends\u002Framadan-calendrier-achat-volumes","conseils-pro--tendances--ramadan-calendrier-achat-volumes","Ramadan procurement timeline for grocers, HoReCa, and caterers: when to order, which products sell out first, and how to avoid stockouts and dead stock.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F4fa624157934.webp","\u002Fblog\u002Fpro-tips\u002Ftrends\u002Framadan-calendrier-achat-volumes",{"id":568,"title":569,"category":159,"subcategory":161,"slug":570,"segment":571,"categoryPath":157,"path":572,"linkRewrite":573,"excerpt":574,"coverImage":575,"thumbnailImage":575,"nuxtUrl":576,"datePublished":54,"dateUpdated":54,"readingTime":270,"faqCount":180},293,"Restauration collective : répondre à un marché public","guides--restauration-collective-marche-public-allotissement","restauration-collective-marche-public-allotissement","pro-tips\u002Fguides\u002Frestauration-collective-marche-public-allotissement","conseils-pro--guides--restauration-collective-marche-public-allotissement","Lot structuring, technical specifications, non-price criteria, origin, and quality: the method for preparing a strong bid for a public food procurement contract.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F4a8850e82095.webp","\u002Fblog\u002Fpro-tips\u002Fguides\u002Frestauration-collective-marche-public-allotissement"]