Does a Nothern Ireland Resident with a N.I. Vat Number have to pay the Vat on say, a legal bill for work done in the Republic (and unrelated to his/her business). What is the procedure for the lawyer in the South?
If the expense is not business related you cannot reclaim the VAT. The procedure for the lawyer in the south is to raise the invoice in the normal way. However if the expense is business related, and the NI VAT registered person supplies his VAT number to the lawyer, then the invoice is zero-rated for VAT purposes.