You can be a business and not be VAT registered. If you are VAT registered you need to file quarterly VAT returns. In UK you must be VAT registered once your turnover reaches £90,000. As a business you will need to be registered with HMRC and submit annual profit and loss tax return. As you are buying from Alibaba, have you checked out all the requirements for selling beauty/cosmetic items. You need to do your research. Check out Amazon Seller University.