You won’t really need to worry about it in the next 90 days, to be honest. But let me answer the questions you have:
1 – Ideally, yes, you would work with an accounting company (we highly recommend AVASK Accounting from our resources) to help you register VAT in Germany. Then you can ship to both UK and Germany (I assume you have UK importation registration – called an EORI?).
2 – If you have a UK account, you should actually automatically have “approval” to sell in all EU markets. HOWEVER, we suggest ONLY doing one market at a time. Get good at one, then move to the next. So, if you are in UK, then get good at that first. Then you can move over to Germany. But you shouldn’t be launching into all markets at once. It is a wasted of money, and you will likely get minimal return for the investment of money and time.
3 – To create listings in Germany, you just choose that account from your UK account (you can change markets from the drop-down menu at the top of the page). Then you go to Inventory and click “Add a New Product.” You use the same UPC and ASIN and all the same information about the product from your UK account to “connect” the listings. You then have to get proper German Translations. We recommend using AMZ Europe from our resources.
Like I said, you will have a LOT of stuff to work on before you expand markets though. From your numbers, we will have to get the current products up and running in a stronger way before you move markets.