VAT and Incoterms

If we have an IE VAT number and established in IE, and we have a CIF sale to an IE customer, and the goods are being shipped from Norway directly to the customer, should the sale go on our IE or GB VAT return, and is it 'out of scope'? I believe it should be a domestic sale in IE.

Hi sarah Johnson,
If the goods move from Norway to Southern Ireland then the supply would not be recorded on your UK VAT return.
If the goods are sent directly to your customer and the customer is the importer of record then they will account for any Irish VAT at the border and your supply to the Irish customer will be Outside The Scope of Irish VAT
As this supply is taking ppace in Southern Ireland you may want to speak to the Irish authorities.
Thank you.