Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU.
Businesses selling goods from Northern Ireland to consumers in the EU can use the One Stop Shop (OSS) Union scheme to report and pay VAT in one place. This applies to businesses registered for UK VAT that sell goods worth more than £8,818 a year to EU consumers. If you do not use this scheme, you must register for VAT in every EU country where you make distance sales. You must keep detailed records of these sales for 10 years and be able to provide them electronically if requested.
Source: https://www.gov.uk/guidance/check-how-to-report-and-pay-vat-on-distance-sales-of-goods-from-northern-ireland-to-the-eu. Summarised automatically from the official source — general information, not advice.