VAT on the invoice issued to sole trader based in IE

[taxbeginner]

Hello everyone,

I would like to seek and advice on B2B and B2C rules on EU invoices. The invoices are issued from the UK company with DE VAT registration to the sole trader ( NOT VAT registered) based in Ireland.

As per B2B rules, VAT should not be applied in this instance, as the invoices would be treated as a reverse charge mechanism ( the sole trader is a non-VAT registered Business).

Are there any circumstances where the VAT should be applied/not applied on the invoices issued to the non-VAT registered sole trader.

Thank you!