A line item is a single row on a quote or invoice that represents one product or service. Each line item carries its own description, quantity, unit price, and line total (quantity multiplied by unit price). Add up every line item, then apply tax, shipping, and any fees, and you have the document total.
How it works
A line item breaks a quote into discrete, priced units so both sides can see exactly what is being bought and at what rate. A typical row includes the item name or description, an optional SKU or variant, the quantity, the unit price, and the extended line total. Some quotes add per line discounts, tax flags, or notes. Because totals roll up from individual rows, a change to one line (say, dropping the quantity from 100 to 80) updates that line total and the document total without touching anything else.
Why it matters
Clear line items reduce back and forth. A buyer approving a quote can check each row against their purchase order, and a merchant can adjust a single price or quantity during negotiation instead of rewriting the whole document. Line items are also the level at which most accounting and tax logic operates, so getting them right keeps invoices and orders consistent.
Line items in Shopify B2B quoting
When you convert a quote into a Shopify draft order, each line item maps to a product or variant (or a custom line for something not in your catalog). That mapping is what lets the buyer pay through native Shopify checkout, since checkout needs real order lines with prices and quantities. Custom line items are useful for freight, setup fees, or one off services that do not exist as catalog products. See the B2B quoting glossary for related terms, or pricing for plan details.