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Build a full-stack B2B wholesale ordering portal using Next.js 14 App Router, Supabase (Auth and Database), and Tailwind CSS.

1. DATA MODEL & AUTH
- Set up Supabase Auth with custom user roles ('admin', 'approved_buyer', 'pending_buyer').
- Schema tables:
  * companies (id, name, vat_number, country, default_payment_terms, tax_exempt boolean)
  * profiles (id, user_id, company_id, role)
  * products (id, title, sku, base_price, image_url, moq)
  * product_variants (id, product_id, sku, size, color, inventory_qty)
  * price_lists (id, name, currency)
  * company_price_lists (company_id, price_list_id)
  * price_list_items (price_list_id, variant_id, custom_price, min_quantity_tier)
  * orders (id, company_id, total_amount, status, payment_terms, created_at)
  * order_items (id, order_id, variant_id, quantity, unit_price)

2. CUSTOMER PRICING ENGINE
- Implement a function `getVariantPrice(companyId, variantId, quantity)`:
  * Look up `company_price_lists` for the company.
  * Match active `price_list_items` for the `variantId` where `quantity >= min_quantity_tier`.
  * Return the lowest matching price tier; fallback to product `base_price` if no match.

3. MATRIX ORDERING UI
- Build a quick-order table layout:
  * Display products grouped by parent product.
  * Show variant grid (Rows: Colors, Columns: Sizes) with fast numeric input fields.
  * Calculate real-time subtotal per row using calculated wholesale tier prices.
  * Enforce Minimum Order Quantity (MOQ) validation before allowing add-to-cart.

4. EU TAX & CHECKOUT FLOW
- Integrate a server action calling the European Commission VIES SOAP API to validate input `vat_number`.
- If valid and buyer is cross-border EU relative to merchant, mark order `tax_exempt = true` (0% reverse charge).
- Checkout submits order status as 'pending_approval' or 'accepted_net_terms' without processing credit card directly. Generate downloadable PDF purchase order summary.

5. OUT OF SCOPE
- Do not include public retail storefront features, complex live chat widgets, or payment tokenization integrations.

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