The VAT law understands that retail merchants are those that meet these two requirements:• Frequently performs deliveries of movable property without having undergone any manufacturing, manufacturing or manufacturing process, they must be commercialized in the same state in which they were acquired.• During the previous year in which the particular regime applies, the sales made to individuals have been higher than 80% of the total sales made, with the final consumer as the primary recipient (those included in the Social Security and pharmaceutical sectors would also be included). )Wholesale Suppliers First, wholesale suppliers never sell to the public directly. That’s the whole idea behind wholesale, after all, B2B. If a potential supplier is selling both wholesale and directly to the public, walk away.Second, they will never have fees to do business with them. This may be in the form of monthly payments or pre-order fees. You will have to walk away from any supplier that wants to charge you for doing any business with them. Their way of making money is to sell you wholesale goods, not through fees. There are plenty of suppliers that do not take advantage of their customers this way. It’s not something you should ever put up with.Set Your TargetDo your research. Who is your target customer? Where do they shop? What are stores stocking competitive products? What region are you looking to sell in first?Often, the best way to answer these questions is to visit stores simply––walk around. Where do you envision your products stocked on their shelves? Look at the competition. How does your packaging compare? How much shelf space will you need? How does your product fit into the store’s existing assortment?Taxes: The Good, The Bad and the UglyWhen selling wholesale, you do not charge sales tax on the order, because the retailer will tax the customer upon purchase. But it is essential to obtain tax id documentation from your retail buyers.• Advantages and disadvantagesAdvantages.- Administrative work is simplified. Autonomous merchants do not have to file VAT returns, nor are they required to keep accounting books. Except in the case of intra-community acquisitions, in which case a quarterly VAT assessment must be submitted, corresponding to the date on which the transaction is carried out.Disadvantages.-The biggest drawback is that the merchant of this particular regime will not be able to deduct the VAT borne in the acquisitions, which will be considered the higher acquisition cost of the merchandise.Types of warehouseDepartment storeThe shops of clothes, cosmetics, jewelry, food and types of large Dutch stores that can only be found in the center of large cities. SupermarketFood supermarkets are small compared to those in other countries and are usually in the downtown area.Specialized stores: All these stores, specialized by product, have a vast assortment for a fair price. Shops can be found in large cities and smaller ones.