I have a client who is setting up a new online business selling goods online. A consumer will order a product from my client's website, the client will then order from a supplier with the supplier shipping the product directly to the initial consumer, i.e. my client will not be holding stock therefore. My question is that as the sales are made online and could be from any jurisdiction (i.e. intra-community for example) is my client obliged to register for VAT if annual sales of goods does not go over the threshold of €75,000?
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