I have a client who, for some reason, is in the middle of supplying goods to USA on behalf of another business. The customer pays my client for the goods which he then forwards, in full, to the supplier. My client earns commission for doing this, but as yet I've not seen any in their accounts. As these 'sales' are of high value it would trigger becoming VAT registered in the near future. As my client doesn't actually sell the goods in question, what is the best way to account for them so as not to trigger VAT registration? Many thanks.