Hi,
If you are a NETP and selling goods to UK consumers via a marketplace and the value of the goods is under £135 then the marketplace have the reposonsibilty to account for the VAT.
If you sell goods from a UK wharehouse via a marketplace then the marketplace are responsible for the VAT regardless of the value of the goods. You can see the guidance here:
Outline of the changes
You can backdate your VAT registration up to 4 years.
As long as you are a NETP then there will be no VAT to account for by your business as this will be done via the marketplace.
You are entitled to recover VAT incurred on your purchases from the date of your registration as long as the conditions are met as per the guidance here:
Introduction to input tax
Thank you.