Replacement touch screens for smartphones and tablets are big business. Almost everyone who has owned a smartphone has, at some point, broken its screen. The technical word for a touch screen is “digitizer”
400+ sellers sold over 130,000 digitizers with combined sales of over £2.5million in one month on eBay.
Top Twenty Digitizer eBay Sellers
|Rank||User ID||Monthly Sales||Seller Location||Stock Location||VAT Number|
|#2||phone_screen_warehouse (was) beautician_boutique||£262,800||UK||UK||15373042 Fake (now removed)|
LL Trading Ltd
Chinese owned UK company; “LL Trading Ltd” run three eBay accounts and have a total market share of 23.86% of all replacement screens sold on eBay.co.uk.
- mechanic_warehouse; when approached for a VAT invoice they said “prices didn’t include VAT”.
- beautician_boutique; is displaying a fake VAT number.
- phone_screen_warehouse; state they are USA based and have no VAT number.
These three accounts generate estimated sales of £7,189,740 which equates to £1,198,290 in VAT (View separate case study on LL Trading Ltd here).
Market share of Replacement Touch Screens on eBay.co.uk in December 2014:
|Top Twenty Sellers||£1,418,166||56%|
|LL Trading Ltd||£599,145||23.86%|
|Chinese sellers with no VAT numbers||£511,526||20.38%|
|UK Sellers with no VAT numbers||£265,291||10.57%|
|UK Sellers with VAT Numbers||£65,754||2.61%|
The statistics speak for themselves. VAT Evading LL Trading Ltd & 10 other Chinese sellers account for 44.24% of the total market….