VAT treatment if goods never entered into UK

One of my friends who is non UK resident has an LTD company in the UK. They have sellers in Japan and buyers worldwide but not in the UK. Their turnover is more than GBP 100K. Please tell me if they should be registered for VAT and how the VAT tax treatment should be handled.

Hi,
If the UK company are buying and selling goods but the goods do not come in to the UK, then the supplies will be outside the scope of UK VAT and therefore there will be no requirement to register for VAT. You can see the guidance here:
The basic rules for VAT
Basic principles
Thank you.