This questions relates to handling of VAT for a Ltd Co (registered in England & Wales) earning revenue from app sales through the Google Play Store.
The developer distribution agreement sets out the relationship between Ltd Co and Google: https://play.google.com/about/developer-distribution-agreement.html
Regarding VAT, it seems that for many/most countries, Google is responsible for collecting VAT and remitting it to the appropriate authorities: https://support.google.com/googleplay/android-developer/answer/138000.
So, for these countries at least, the Ltd company is not collecting VAT per se, because Google is. Ltd Co just gets a monthly amount from Google, after Google has taken off VAT and their fee.
Let's assume that this is the only source of revenue for Ltd Co, and these are the only countries the Ltd Co is distributing their apps to. So Ltd Co is collecting no VAT itself. Google does provide a full breakdown of all the VAT they are collecting through sales of Ltd Co's apps.
But Ltd Co is of course incurring costs and paying various suppliers (for e.g. hosting, data, equipment etc). These suppliers are in the UK and also in the EU and the US. Those suppliers are including VAT in their invoices to Ltd Co.
So, Ltd Co effectively has no output VAT on sales (despite the end user having to pay a higher price that includes VAT)... but significant input VAT on purchases.
In this scenario, if Ltd Co is below the mandatory threshold for VAT registration, is there any point in Ltd Co becoming VAT registered voluntarily?