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Hi there, the UK VAT registration threshold is £85,000 if you are a UK based business supplying vatable goods in the UK to customers in the UK.
But if you are based in another EU country and dispatching goods to UK customers who are VAT registered in the UK, then you don't need to charge VAT, and your UK customers (VAT registered businesses) will have to account for VAT in the UK. But you will need records to show that goods have left the EU country and dispatched to the UK.
These sales are not considered intra community sales as no goods crossed border. If you export goods from Ireland to VAT registered customers in the UK, then it will be intra community sales as goods crossed border. I cannot advise on Irish VAT. These are considered as supplies in the UK as goods moved from supplier in the UK to the customer in the UK and UK VAT rules will apply.
As your business is based outside the UK, you can be regarded as non-established taxable person (NETP) and there is no minimum threshold for VAT registration for NETP. That means you would need to register for UK VAT as soon as the sales start. I have assumed these are vatable goods.
You will need to account for UK VAT and file UK VAT returns.