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by Silhouette 4213 days ago
I'm not sure how your conclusion follows. Why would having a single shared VAT rate imply that you couldn't have a minimum threshold before VAT registration is required?

If anything about VAT is going to cause grief for small B2C tech businesses in Europe, it seems more likely to be the changes affecting them from 1 January 2015 precisely because the VAT rates in different European countries are different.