Do small businesses have to pay VAT?

Hey guys, asking for a friend..
He is a sole trader, doing body-piercings, new business, not registered for VAT yet.

So he is charging for the service, plus extra depending on the jewellery they buy from him.
Is the threshold still €37,500 (services), or will he somehow have to account for the portion of the sales coming from the jewellery (goods) and shift towards the €75,000 threshold?

Thanks!
 
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