Ezo

Company A is based in Ireland and have a customer who is based in Northern Ireland. Goods will be manufactured in the UK and shipped from the UK to the customer in Northern Ireland. Is there any vat applicable on the sales invoices raised by Company A who are based in Ireland? If the goods were shipped from the UK to a freight hub in Southern Ireland, who then arrange shipment to a customer in Northern Ireland, what vat rate would there be on sales invoices raised by Company A?