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Which wholesaler is cheapest? How to compare purchase prices
Last updated: 07 November 2026
Which wholesaler is cheapest cannot be read from a price list. It shows only when you compare the total cost per item sold: unit price, carton size, shipping, minimum order, deposit, best-before write-offs, tied-up capital and payment terms. In the worked example below, the same supplier wins with good sales and clearly loses with weak ones. All figures in it are made up. Status: November 2026.
Why is the unit price not enough?
The unit price tells you what an item costs if everything goes well. It says nothing about how many you have to take, what delivery costs or whether you will sell the stock in time.
A supplier with a low price and a large minimum can therefore cost you more than one with a higher price and small quantities. The reverse can also be true. There is no blanket answer, and anyone promising one does not know your sales.
Which costs belong in the comparison?
Unit price: net, for the same item and size. If pack sizes differ, convert to 100 g or 100 ml.
Carton size: this sets the fewest units you can take. A large carton ties up more money and takes longer to sell.
Shipping: per order, spread over the number of units. Watch for free-shipping thresholds, freight costs and surcharges.
Minimum quantity or order value: these push you into volumes you would not otherwise have ordered.
Deposit: for drinks, always compare without the deposit and work out the tied-up money separately.
Best-before write-offs: whatever is not sold in time gets paid for by the units you do sell.
Tied-up capital: money sitting in stock is missing elsewhere or costs interest.
Payment terms: prepayment or payment terms, plus any early-payment discount.
How do you work out the cost per item sold?
The formula is simple: order value plus shipping plus capital cost, divided by the number of units you actually sell before the best-before date.
The divisor is what counts. Divide by units sold, not units ordered, and the write-off is included automatically.
An approximation will do for capital cost: order value including shipping times average months tied up times monthly interest. The months tied up are roughly half the selling period, minus any payment term. For interest, use what your overdraft costs you.
Worked example with made-up figures: Supplier A against Supplier B
Important: all figures in this section are made-up sample numbers for illustration. They are not real prices, neither from MDH nor from any other supplier. The example is a snack with no deposit. It assumes 8 % interest a year and a selling window of 6 months up to the best-before date.
Supplier A (example): unit price EUR 1.00, carton of 12, shipping EUR 7 per order, no minimum order value, payment on order. You order 4 cartons, which is 48 units. Goods EUR 48, with shipping EUR 55.
Supplier B (example): unit price EUR 0.85, carton of 30, minimum order value EUR 250 with free shipping from there, 30 days to pay. The smallest possible order is 10 cartons, which is 300 units for EUR 255.
Case 1, you sell 40 units a month. With A, the 48 units are gone in 1.2 months. Capital cost is about EUR 0.22, the total EUR 55.22, and dividing by 48 gives about EUR 1.15 per item sold. With B, you sell 240 units in 6 months and 60 are left over. Capital cost is about EUR 3.40, the total EUR 258.40, and dividing by 240 gives about EUR 1.08 per item sold. B wins, despite the write-off.
Case 2, you sell 25 units a month. A stays at about EUR 1.15, with capital cost of about EUR 0.35. With B, only 150 units sell before the date and 150 remain. The EUR 258.40 is spread over 150 units, giving about EUR 1.72. Now A is clearly ahead, even though its unit price is higher.
What does the example show?
Both suppliers stay the same; only your sales change. In this sample the result flips at about 38 units a month: above that B wins, below it A does. Work out this threshold for your key items.
The example is simplified. Selling leftovers at a reduced price helps B a little. Storage space, your own time and returns are left out. In Germany, selling past the best-before date is not automatically banned, according to the consumer association Verbraucherzentrale (as of 2 October 2025), but you must then check the goods, point out the date and take responsibility yourself. Trend items carry a further risk no formula shows: the hype can end before the carton is empty.
How do deposit and VAT fit into the comparison?
The deposit is not part of the price. Under § 46 of the German packaging act VerpackDG it is at least 25 cents including VAT per deposit-bearing single-use drinks container and is charged at every trade level; stand-up pouches and some other packs are exempt. Customers pay it when they buy and you refund it when they return the container. Online sellers must offer suitable return options within reasonable distance of the customer. The deposit ties up money: a carton of 24 cans means 6 euros. So compare offers without the deposit, and make sure one supplier is not shown with it and the other without.
Compare net with net as well. The small-business scheme under § 19 of the German VAT Act can be an exception: if you use it, you generally cannot reclaim input VAT, so the gross price is what counts for you. Ask your tax adviser.
Which questions should you ask every supplier?
1. How many units are in a carton? 2. Is there a minimum order value or a minimum per item? 3. What does shipping cost, and from when is it free? 4. What best-before date does the batch I will receive have? 5. Is the deposit shown separately? 6. Which payment methods and terms apply? 7. How quickly can I reorder?
That last question is often underrated. If a supplier restocks you within a day or two, you need less stock and tie up less money. Our guide from one carton to a full pallet explains how order units differ, and our guide on best-before dates covers shelf life.
How do you compare MDH Distribution?
We cannot say here whether we are cheaper for you, because that depends on your sales. We show prices to trade customers only: after you register with proof of business and are approved, usually within 1–2 working days, you see prices and tiers and can use the formula above.
You can know the other values in advance: no minimum order value, ordering in full cartons, DHL parcel within Germany €9.99, freight for large volumes and free collection from our Mettmann warehouse. In Germany we usually deliver within 24–48 hours. We deliver to all EU countries, without German VAT if you have a valid EU VAT ID and with 19 % German VAT if you do not.
Sources
- § 46 Verpackungsrecht-Durchführungsgesetz (VerpackDG) vom 13.07.2026 (gesetze-im-internet.de, abgerufen 07.11.2026)
- § 19 Umsatzsteuergesetz, Kleinunternehmer (gesetze-im-internet.de, abgerufen 07.11.2026)
- § 15 Umsatzsteuergesetz, Vorsteuerabzug (gesetze-im-internet.de, abgerufen 07.11.2026)
- Mindesthaltbarkeitsdatum (MHD) ist nicht gleich Verbrauchsdatum (Verbraucherzentrale, Stand 02.10.2025)
Frequently asked questions
Which wholesaler is the cheapest?
There is no blanket answer. Only a comparison of total cost per item sold, for your items and your sales, can show it. At MDH Distribution you see prices once approved and can compare with a single carton, as there is no minimum order value.
Why do some wholesalers not publish their prices?
Because wholesale prices apply to trade customers only. That is why MDH shows prices after checking your proof of business. Terms such as shipping and minimums should still be clear up front.
Is a larger order worth it for a better price?
Only if you can sell the quantity before the best-before date. Check whether the saving per unit is higher than the cost of write-offs and tied-up capital.
Does the deposit belong in a price comparison?
No. Compare without it and work out the tied-up money separately, including for returned empties.
Should I compare net or gross prices?
Usually net. Small businesses that cannot reclaim input VAT tend to work with gross prices. If in doubt, ask your tax adviser.
How do I account for stock I do not sell?
Divide the total cost by the units sold, not the units ordered. The units you do sell then carry the write-off automatically.
What does shipping cost at MDH?
Within Germany, €9.99 by DHL parcel. Large volumes go by freight, and collection from Mettmann is free.
Create your dealer account now
Register for free, upload your proof of business and, once approved (usually within 1–2 working days), see wholesale prices and order. No minimum order value.