As explained, the EU VAT Assistant doesn’t take into account the shipping country, because it’s not designed for that purpose. You will have to implement your own custom filter to decide if you wish to replace the billing country with the shipping country during the validation. See filter wc_aelia_euva_set_customer_vat_exemption_country
, mentioned earlier:
add_filter('wc_aelia_euva_set_customer_vat_exemption_country', function($vat_country) {
if(<YOUR CUSTOM LOGIC>) {
$vat_country = <FETCH SHIPPING COUNTRY>;
}
return $vat_country;
});
Also, keep in mind that the EU VAT Assistant doesn’t support multiple VAT number fields on the checkout page. The validation logic is based on the assumption that a transaction can only have one VAT number, having multiple fields is not a supported scenario.