VAT | Dropship | Threshold Clarifications

Dear HMRC Team, I hope this message finds you well. I run a limited company in the UK with an annual turnover of approximately £60,000, primarily through dropshipping via my Shopify website. I purchase products from suppliers based in Hong Kong or China, who then ship directly to my customers in the UK. The invoices I receive from these suppliers do not include VAT. I would appreciate your clarification on the following points: 1. VAT Registration Requirement: Do I need to register for VAT if I am dropshipping from China and my annual turnover is £60,000? 2. Average Order Value: My average order value is under £8. Does this affect my VAT registration requirements? 3. Threshold for VAT Registration: I understand that the VAT registration threshold is currently £85,000. Is this correct, and does it apply to my situation? 4. Supplier's VAT Invoicing: If my suppliers do not provide a VAT invoice, do I still need to register for VAT even though my turnover is below the threshold? 5. Operating Without VAT Registration: Can I continue my business without registering for VAT given my current turnover? Thank you for your assistance with these questions.

Hi,
Can you confirm if the goods imported are of a value above or below £135?
If the goods are above £135, who will be the importer of the goods, will it be your business or the end customer?
Thank you.

Dear Sirs,
I refer to my initial correspondence, specifically point number 2, where it is clearly stated that the average order value of my goods is below £8, with no individual product exceeding this amount.
Please note that, as the goods are shipped directly to the end customer following payment to the dropshipper, the importer of record for these transactions is the end customer.
Thank you for your attention to this matter.

Hi macktheone,
As per our terms and conditions HMRC is unable to provide specific or tailored advice through the Online Community Forums and cannot comment on any form of calculation, example or scenario as we may not be in possession of all the relevant information.    
The HMRC Customer Forum is for general queries only and is intended to help our customers self-serve. 
However you would need to be VAT registered as you are selling goods that are located overseas when supplied and if these goods are under £135 then there is an obligation to register for VAT and charge sales VAT to your end customer.
Please see the guidance at:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Customers with more complex enquiries often engage the services of a professional advisor or accountant and this may be something you wish to consider.  
Thank you.

Thank you for your reply. Can you please confirm if I need to register for VAT even though my taxable turnover is only £60k, which is well below the VAT threshold? My question is simple: The VAT registration page says that if I’m based in the UK and my turnover is below £90k, I don’t need to register for VAT. This is a bit confusing, so could you please clarify? The link that you shared does not provide any guidance about my situation.

Hi,
The guidance states:
Consignments of goods with a value of £135 or less that are outside:
The UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale.
The UK and EU and sold directly to customers (not through an online marketplace) in Northern Ireland will have import VAT charged.
Thank you.