SolvedVATNIEU4340 | Goods sent from Northern Ireland: acquisitions in the Member State of arrival
From HM Revenue & Customs · VAT Northern Ireland and the EU
A transfer of own goods from Northern Ireland will create an acquisition in the member state of arrival. The owner may therefore be required to register for VAT there. To find out more about this they should check with the tax authorities in the member state concerned. For contact details see VATNIEU1100