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In this video tutorial, the host discusses the importance of being VAT registered when starting a business on Amazon. They emphasize that VAT registration offers numerous benefits, including saving on unnecessary expenses and providing advantages to customers. The presentation highlights that many customers, particularly business customers, often ask for VAT invoices when making purchases. These inquiries are not a concern for the seller, as they can easily download the invoices from Google. The video aims to inform viewers about the necessity of VAT registration and how it can enhance customer relations. Viewers are encouraged to like, subscribe, and activate the bell icon for future content.