VATNIEU4400 - Goods sent from Northern Ireland: goods sent to Northern Ireland
The impact on a VAT registered UK business transferring goods in the course of that business to Northern Ireland, depends on its status in the member state of departure. If the business is registered for VAT in the member state of departure, the transfer to Northern Ireland is liable to acquisition VAT in the normal way. However, if the business is not registered for VAT in the member state of departure there is no liability to UK acquisition VAT.