“Selling to consumers
If you sell goods and send them to consumers in another EU country, you need to register there and charge VAT at the rate applicable in that country – unless the total value of your sales to that country in the year falls below the limit set by the country (EUR 35 000 or EUR 100 000).”
http://europa.eu/youreurope/business/vat-customs/cross-border/index_en.htm

No mention of low or zero VAT thresholds.