VAT on goods shipped from Outside EU

Here is the scenario:

Company A (UK) receives an order from Company B (UK).

Goods are shipped under Incoterms DDP from Company A1 (parent company of A) in North America.

Company B contract is with company A.

Should company A raise the invoice with or without VAT?

The goods are on DDP terms - presumably company A pays the import duty, but there will be no VAT as the supply is outside the EU,

Thanks in advance,