iPhone Import and Reselling: VAT, Warranty and Compliance in the EU

Buying iPhones at a good price is only half the job. If you resell iPhones in the European Union, you also need to get VAT, warranty and compliance right. Mistakes here can wipe out your margin or cause trouble with tax authorities and customers. This guide gives you a practical overview of VAT on imported iPhones, the warranty rules you face as a reseller and the main compliance points to keep in mind.

Please note: this article gives general information, not legal or tax advice. Rules differ per country and can change, so always check your situation with your accountant or tax advisor.

VAT When You Buy iPhones Within the EU

When you buy iPhones from a supplier in another EU country, the VAT treatment depends on whether you are a VAT-registered business.

• Business to business with a valid VAT number: the supplier can usually invoice the sale as an intra-community supply at 0% VAT. You then account for VAT in your own country through the reverse charge mechanism.
• Without a valid VAT number: the supplier normally charges VAT of its own country, or of your country if certain thresholds apply.

Make sure your VAT number is valid in the EU VIES system before you order. Suppliers check it, and an invalid number can mean you are charged VAT you did not expect.

VAT When You Import iPhones From Outside the EU

If you buy iPhones from a supplier outside the EU, the goods are imported when they enter the EU. At that moment:

• Import VAT is due at the rate of the country where the goods are imported.
• Customs duty may apply. For smartphones the EU duty rate is generally 0%, but import VAT and handling costs still apply.
• Customs declarations are needed, usually handled by the carrier or a customs broker, who charges for this service.

These costs are easy to forget when you compare prices. A low price from outside the EU can end up more expensive than buying from a European supplier once import VAT, broker fees and delays are added.

Coolmix is a European company and handles customs clearance itself. Orders are shipped with a zero-tax invoice, so you do not face unexpected duties on arrival.

Standard VAT vs the Margin Scheme

For used iPhones there is an extra point to watch: the margin scheme. Under this scheme, the seller pays VAT only on its margin instead of on the full sales price. The VAT is not shown on the invoice, and as a buyer you cannot deduct it.

• Standard VAT invoice: VAT is shown separately and, as a VAT-registered business, you can usually deduct it. This gives you a transparent cost price.
• Margin scheme invoice: no separate VAT, no deduction for you. It can still work for your business, but it changes how you calculate your own prices and VAT.

Coolmix invoices with standard VAT and does not use marginal VAT schemes. Ask your accountant which invoice type suits your business model best.

Warranty Rules for Resellers in the EU

When you sell to consumers in the EU, you are responsible for the legal guarantee. Under EU rules, consumers are entitled to a legal guarantee of at least 2 years on goods that do not conform to the contract. For second-hand goods, many member states allow the seller and the consumer to agree on a shorter period, but not less than 1 year.

This legal guarantee is separate from the manufacturer warranty and from the warranty your supplier gives you. That means:

• You must handle valid complaints from your customers, even if your supplier's warranty is shorter.
• The warranty you get from your supplier helps you cover part of that risk.
• Choosing stock with a clear warranty per grade makes your own risk easier to calculate.

At Coolmix brand new iPhones come with manufacturer warranty, graded AA+ devices with a 30-day Coolmix warranty and CPO devices with a 1-year international warranty. ASIS devices are sold without warranty. Read more about our grades on the page for wholesale refurbished iPhones.

Other Compliance Points

Data Privacy

Used iPhones must be fully wiped before resale. Selling a device with personal data on it can create serious privacy problems under the GDPR. Coolmix erases all personal data in line with R2 requirements. Learn more about ensuring data privacy with pre-owned iPhones.

Electronic Waste Registration

In many EU countries, businesses that place electronic devices on the national market have obligations under the WEEE rules, such as registering and contributing to collection schemes. Whether this applies to you depends on your country and on whether you import the goods yourself. Check the rules in each country where you sell.

Proof of Origin

Keep the invoices from your supplier. They prove where your devices come from and help you if questions arise about stolen or blocked devices. Buying from a registered supplier with proper invoices is the best protection.

Honest Product Descriptions

Consumer law requires that you describe products correctly. Do not sell an activated device as sealed, and do not sell a used device as new. Use clear grades and describe the condition honestly.

Checklist for Reselling iPhones in the EU

• Valid VAT number, checked in VIES
• Clear invoices from a registered supplier
• Known VAT treatment: standard VAT or margin scheme
• Total landed cost, including import VAT and fees for non-EU purchases
• Your own warranty policy, aligned with the legal guarantee
• Devices wiped of all personal data
• Electronic waste obligations checked per country
• Honest descriptions of condition and stock type

Buy From a European Supplier

Buying from a European supplier removes much of the complexity: no import VAT surprises, no customs delays and invoices you can use straight away. Coolmix ships from its own European stock with a zero-tax invoice and transparent standard VAT. Explore our range of wholesale iPhones to get started.

Frequently Asked Questions About VAT on Imported iPhones

Do I pay VAT on imported iPhones?

Yes. When iPhones are imported into the EU from outside, import VAT is due at the rate of the country of import. Within the EU, B2B sales to a valid VAT number are usually invoiced at 0% with reverse charge.

Is there customs duty on iPhones in the EU?

For smartphones the EU customs duty rate is generally 0%. Import VAT and customs handling fees still apply.

Can I deduct VAT on used iPhones?

Only if you receive an invoice with VAT shown separately. With the margin scheme the VAT is not shown and cannot be deducted.

Which warranty do I have to give my customers?

Consumers in the EU are entitled to a legal guarantee of at least 2 years, or in many countries at least 1 year for second-hand goods if agreed. Check the rules in your country.

Does Coolmix charge VAT?

Coolmix invoices with standard VAT and does not use marginal VAT schemes. Orders ship with a zero-tax invoice where this applies. Your sales manager can explain what applies to your order.