Deemed supply to marketplaces within 135£

Dears I’ve a question for you: can you please confirm that for distance sales within 135£ facilitated by a marketplace with shipment of the products directly from the EU to UK consumers, the sale does NOT need to be reported in the UK by the seller, not even zero rated? Point of sale is outside the UK. I understand that for domestic consumer sales, even if facilitated by a marketplace, the seller still has to report the zero rated sale to the marketplace, but for direct sales within 135£ from outside the UK I believe they’re entirely outside of UK VAT scope. So they should be entirely disregarded by the seller, not even zero rated. Please looking forward to your kind reply best .

Name removed admin . 

Hi Alan,
The guidance link advised that the marketplace is responsible for account for any VAT due on the sales,as it falls to when the point of sale takes place and the customer is not vat registered VAT and overseas goods sold to customers in the UK using online marketplaces
Thank you.