püsisoodustus

Püsisoodustus, literally meaning standing or permanent discount, is a long-term price reduction negotiated between a supplier and a buyer. It is applied on an ongoing basis to eligible purchases, typically as a fixed percentage of the list price or as a fixed amount per unit, and differs from temporary promotions or one-off rebates. The discount aims to provide price stability for the buyer and predictable revenue for the supplier.

In practice, püsisoodustus is common in business-to-business contexts, such as agreements with corporate customers, wholesalers, distributors, or public procurement contracts. It can be conditional on various factors, including the buyer’s status, purchase volume, payment terms, or the product category. The discount may cover all products within a line or only specific items, and it is usually defined in a contract and renegotiable at renewal or upon reaching predefined thresholds.

From an accounting and pricing perspective, the püsisoodustus is recorded as a deduction from revenue or as a separate discount line on invoices, reducing the effective selling price and affecting gross margin. It contributes to long-term customer relationships and price predictability for both parties, while remaining distinct from time-limited marketing campaigns and coupon-based promotions.