My brother has an issue:

He has set up a UK company. It holds stock in the UK for dispatch to Eire customers.
However, invoicing to the Eire customers is done by his parent company in Cyprus (ie there is no invoice direct UK-Eire).
What’s the VAT situation here? As I see it, there should be no VAT on the invoices between Cyprus and Eire. But does the fact that goods are dispatched from the UK have any implication at all?
Help!!