HMRC Admin 13 Response

Hi, if a company in GB is VAT registered and making a supply to a customer in Northern Ireland then VAT would be charged in the same way as if it was a supply to London or Cardiff.
This would also be true if the goods are being sold from Northern Iteland to GB.
Please see the guidance below:
Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 - GOV.UK (www.gov.uk)