preserve base country not working

Hi,

Preserving base country or excluding countries does not work properly.

I have a shop selling in the netherlands and belgium. In the netherlands all have to pay tax and in belgium they can choose if they fill in the vat number.

But if i fill in a belgium vat number and just a dutch billing and delivery adress it still deducts the vat?

So every customer can just fill in a random company vat number from belgium and get the vat deducted.

https://www.loom.com/share/69b6dfead1ec42dab7ed3e310be21d55

Please advise