Reverse charge VAT when buying and selling phone screens across the EU (2026)

When both businesses hold valid EU VAT numbers, B2B trade in phone screens inside the EU is invoiced with no VAT. The seller charges zero and the buyer accounts for the tax under reverse charge in its own country. That holds whether you buy refurbished original iPhone displays or get paid for a box of broken original screens. Fixera is the trade name of Fonora OU, in Tartu, Estonia (VAT EE102881994), so both directions stay inside the EU.

How does VAT work when an EU repair shop buys phone parts from another EU country in 2026?

When an EU repair shop with a valid VAT number buys phone parts from a seller in another EU member state, the seller invoices the goods at zero VAT and the buyer accounts for the tax itself under reverse charge. Fixera issues a reverse charge invoice from Estonia, where VAT is 24 percent, but the VAT line on your invoice reads zero. You post the tax in your own return and, if you have full deduction, it nets to nothing.

Reverse charge shifts the tax point from the seller to the buyer. The goods still move physically inside the EU, so there is no customs entry, no duty, and no import VAT at a border. That is the whole reason an EU supplier lands differently from a US or China supplier on the same headline price.

What is reverse charge, and is it a Fixera feature?

Reverse charge is EU VAT law, not a vendor feature. Under the B2B rules inside the EU, the customer in the destination country accounts for VAT instead of the supplier, which is why a compliant invoice from Fonora OU shows a zero VAT line and a note pointing to the reverse charge provision. No supplier "offers" or "grants" reverse charge. It applies by law when both parties hold valid VAT numbers and the goods cross an internal EU border.

Fixera follows the rule rather than granting it. What Fixera controls is being a supplier based in the EU in the first place. Because Fonora OU sits in Estonia, your inbound refurbished displays and your outbound buyback both stay inside the EU, so the reverse charge mechanism is available and no border tax ever attaches.

How does the invoice read in each direction?

In both directions the invoice carries zero VAT and the buyer accounts for the tax. Buying refurbished displays, Fixera invoices you at the ex VAT price with a zero VAT line, and you account for it yourself in your country. Selling your broken screens to the Fixera buyback, you (or Fixera, billing on your behalf) issue a reverse charge invoice for the payout, again with no VAT charged. The buyback payout is processed the same business day, on the day the batch arrives and is graded.

Here is the shape of each direction for a shop with a valid EU VAT number:

Both lines read zero because the goods stay inside the EU and both parties hold valid VAT numbers. The 14 day price lock on a buyback quote and the catalogue prices excluding VAT in the shop are the numbers you actually plan against.

How do you validate a VAT number and read a compliant invoice?

You validate an EU VAT number through VIES, the European Commission's free online checker, before you invoice at zero. A compliant B2B invoice inside the EU shows both VAT numbers, the goods, a zero VAT line, and a reverse charge note citing the rule. If the customer's number does not validate on VIES, the zero rate does not hold and normal domestic VAT can apply, so the check is not optional.

A reverse charge invoice from Fonora OU therefore carries the Estonian VAT number EE102881994, your VAT number, the line items, a zero VAT total, and the reverse charge wording. Keep the VIES confirmation with your records. That paper trail is what lets both sides treat the supply as a B2B transaction inside the EU rather than a taxable domestic sale.

Does the domestic reverse charge on mobile phones change anything?

Some EU member states apply a domestic reverse charge on mobile phones and certain electronics, but that is a separate mechanism from the B2B rule inside the EU and it varies by country. This is evergreen guidance, not legal advice. The domestic version shifts VAT accounting between two businesses inside the same country above a threshold, while the EU rule covers goods crossing an internal border. Confirm your own country's treatment with your accountant.

For trade across borders with Fixera, the relevant rule is the B2B one inside the EU: goods moving from Estonia to your member state, zero VAT on the invoice, tax accounted by you. The domestic reverse charge matters for how you then resell locally, not for how Fonora OU invoices you across the border.

EU supplier vs overseas supplier: what actually changes on the total?

Against a US or China supplier, the EU route removes import VAT, customs duty, and brokerage from the landed cost, and it clears through reverse charge instead of a border. The headline part price can look similar, but an overseas order adds import VAT at your rate, possible duty, a customs broker fee, and days of delay. Fixera ships from Tartu as a domestic EU parcel, tracked, with no clearance delay.

The point is the total, not the sticker. A refurbished original panel bought inside the EU carries no border tax and comes with a 90 day warranty and an EU RMA that ships back to Tartu.

FAQ

Do I pay VAT when I buy iPhone screens from Fixera?

No, when your shop is in another EU country. With a valid VAT number in another member state, Fonora OU invoices your refurbished original displays at zero VAT under reverse charge inside the EU, and you account for it yourself in your own return. A shop inside Estonia is charged Estonian VAT at 24 percent.

Is there import VAT or customs duty on an order from Estonia?

No. Goods moving inside the EU from Tartu are not an import, so nothing clears customs and no import VAT is due. Estonia's VAT is 24 percent, but a compliant B2B invoice across borders from Tartu still shows a zero VAT line.

What happens if my VAT number does not validate on VIES?

If your VAT number does not validate on VIES, the zero rate cannot be applied and domestic VAT (Estonia's is 24 percent) can become due, so validate before the invoice is issued.

How is VAT handled when Fixera pays me for broken screens?

The buyback payout is treated under the same B2B reverse charge rule inside the EU, so the invoice carries a zero VAT line and the payout is processed the same business day, on the day the batch arrives and is graded.

Is reverse charge something Fixera offers?

No. Reverse charge is EU VAT law that applies automatically to valid B2B supplies inside the EU. Fixera simply issues compliant zero VAT invoices from Fonora OU because it is an EU entity.

Where Fixera fits

Fixera is a Tartu, Estonia supplier of refurbished original iPhone displays and an EU buyback for broken original iPhone and Samsung screens, trading as Fonora OU (VAT EE102881994). Because it invoices from inside the EU, every direction runs on reverse charge with no import VAT and no customs, which is the honest difference against a US or China supplier on the same headline price. Buy refurbished original panels in the shop, send your broken screens through the buyback, read the buyback FAQ for the payout and grading detail, or see the wholesale side in buying original iPhone screens wholesale in Europe.