Distance selling goods from Germany direct to N Ireland consumers(individuals not businesses)

A German co uses OSS to sell goods direct to N Ireland individuals. Sales will exceed the July 2021 EU limits Euro 10k./£8.8K The co has DE VAT registration and a UK VAT registration .The goods ship direct to N Ireland and there are no Import taxes due as goods move from EU to NI ( NI Protocol), My questions concern the sales invoicing and UK VAT accounting issues . It seems we have 2 supply chain options :- 1. Could the DE Co OSS charge and declare any UK VAT payable ? Would the sales invoices to the NI Consumer require DE.GB or even XI/XU ? 2. The DE co invoices the UK co ,and UK co invoices NI Consumer ( this must have UK VAT) but, should we use the GB VAT number or possibly XI /XU ? i do have Intrastat reporting questions too, you are alsi able to answer possible Intrastat reporting

Hi SDTaxman,
If you are sending goods directly to Northern Ireland consumers then you would declare this on your OSS return as this is to be used for all distance sales.
You would therefore use your DE VAT number.
If you raise the invoice to the UK company then the UK company would declare this as acquisition VAT and then would account for the VAT on the separate supply to the Northern Ireland consumer.
Please below:
7. Northern Ireland acquisition of goods from an EU member state
Please see below for intrastat requirements
VAT on movements of goods between Northern Ireland and the EU
Thank you.