UK Company shipping goods from EU supplier directly to Ireland

We are a VAT registered company in the UK and we have a supplier in Germany who has shipped goods (worth approx. 350 EUR) directly to one of our customers in Ireland. We have not charged our customer any VAT, however our supplier in Germany has charged us 19% German VAT as we do not have an Irish VAT Number. Should we have given them our customers Irish VAT Number? Will the customer in Ireland still have to pay import VAT even though the supplier has invoiced us for VAT? Would this be any different if the customer we are selling to in Ireland is not VAT registered? What is the best way for us to deal with this? Thanks a lot!

Based on EU rules your company has made an acquisition of goods in Ireland, which is followed by a domestic supply subject to Irish VAT. You would need to VAT register in Ireland to account for the acquisition, and account for VAT on the sale. You should then be able to give your Irish VAT number to the DE company. They *may* credit you the 19% VAT. Providing the supplier the Irish customer's VAT number would not change anything since the customer's VAT number does not belong to the German supplier's customer (i.e. you). Therefore, they would still charge you DE VAT.

Hi,
There are 2 supplies taking place in this scenario.
There is a supply of goods to yourself in Germany and then a supply from you to your customer in Ireland.
If the German suppler has deemed the supply of goods to be taking place in Germany then they are correct in charging you German VAT.
You are then making an intra Community supply between Germany and Ireland and this can be zero rated if your Irish customer provides you with an EU VAT number and you keep evidence of the removal of the goods from Germany.
There could therefore be a requirement to register for VAT in Germany and this will allow you to recover the German VAT you have been charged.
There will be no import VAT charged in Ireland as the goods are not being imported in to Ireland, they are actually moving within the EU.
If the company is not VAT registered in Ireland then this will be classed as a distance sale from Germany. I would recommend contacting the German authorities if this is the case.
Thank you