The wholesale sector has a gross margin of 21.6% (INSEE, 2023 data): each percentage point of discount reduces this by nearly 5%. However, between the list price and the actual amount collected, the price goes through a cascade of discounts, exceptions, rebates, free shipping, and extended payment terms—some of which don’t even appear on the invoice. 76% of B2B companies are seeing the burden of their rebates increase (Simon-Kucher, 2024).
